GUTS
Valuation Ratios
| Breakdown | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Price to Earnings | -1.27 | |
| Price to Sales | 980.95 | |
| Book Value Per Common Share | 0.58 | -6.79 |
| Price to Book | 3.53 | |
| Price to Operating Cash Flow | -1.37 | |
| Price to Free Cash Flow | ||
| Enterprise Value to EBITDA |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 |
|---|---|---|---|---|---|---|---|
| Price to Earnings | -0.89 | -1.54 | -2.43 | -2.32 | -7.49 | -43.53 | |
| Price to Sales | 1204.76 | 2135.00 | 6727.27 | ||||
| Book Value Per Common Share | -0.05 | -0.73 | 0.13 | 0.58 | 1.05 | 1.48 | 1.76 |
| Price to Book | -33.06 | -2.22 | 9.13 | 3.53 | 2.42 | 2.89 | 4.21 |
| Price to Operating Cash Flow | -1.25 | -1.71 | -2.32 | -2.19 | -5.44 | -18.79 | |
| Price to Free Cash Flow | |||||||
| Enterprise Value to EBITDA |
Earnings Data
| Breakdown | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Earning YoY | ||
| Revenue YoY | -22.50 | |
| EBITDA YoY | ||
| Net Profit YoY |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 |
|---|---|---|---|---|---|---|---|
| Earning YoY | |||||||
| Revenue YoY | 18.42 | 130.30 | |||||
| EBITDA YoY | |||||||
| Net Profit YoY |
Financial Strength
| Breakdown | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Cash Per Common Share | 1.79 | 0.70 |
| Quick Ratio | 2.97 | |
| Current Ratio | 3.63 | 3.19 |
| Debt to Equity | 2.80 | -1.23 |
| Long-Term Debt to Equity | 2.11 | -1.20 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 |
|---|---|---|---|---|---|---|---|
| Cash Per Common Share | 1.62 | 0.66 | 1.07 | 1.60 | 2.26 | 2.90 | 4.43 |
| Quick Ratio | 7.90 | 9.93 | |||||
| Current Ratio | 4.27 | 1.22 | 2.50 | 3.63 | 5.58 | 7.46 | 9.38 |
| Debt to Equity | -36.96 | -4.40 | 12.03 | 2.80 | 1.52 | 1.07 | 0.94 |
| Long-Term Debt to Equity | -31.08 | -3.21 | 9.08 | 2.11 | 1.21 | 0.87 | 0.78 |
Profitability
| Breakdown | 2024-12-31 | 2023-12-31 |
|---|---|---|
| ROA | -63.56 | -123.70 |
| ROE | -241.68 | 29.00 |
| Gross Margin | 46.24 | 35.83 |
| Operating Margin | -73864.52 | -42363.33 |
| EBITDA Margin | -73136.56 | -42125.00 |
| Net Profit Margin | -73864.52 | -78559.17 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 |
|---|---|---|---|---|---|---|---|
| ROA | -85.08 | -83.26 | -28.58 | -34.45 | -14.03 | -2.03 | |
| ROE | 3059.38 | 283.46 | -372.31 | -86.89 | -29.05 | -3.95 | |
| Gross Margin | 44.44 | 43.42 | 42.42 | ||||
| Operating Margin | -48582.22 | -27040.79 | -10066.67 | ||||
| EBITDA Margin | -48077.78 | -26718.42 | -9906.06 | ||||
| Net Profit Margin | -48582.22 | -27040.79 | -10066.67 |
Dividends
| Breakdown | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Dividend Yield | ||
| Dividend Payout Ratio |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 |
|---|---|---|---|---|---|---|---|
| Dividend Yield | |||||||
| Dividend Payout Ratio |
Financial Statements
| Breakdown | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Assets | 108,077.00 | 76,212.00 |
| Current Assets | 71,763.00 | 35,648.00 |
| Cash and Short-Term Investments | 77,779.00 | 33,209.00 |
| Cash and Cash Equivalents | 77,779.00 | 33,209.00 |
| Short-Term Investments | 0 | 0 |
| Net Receivables | 0 | 22.00 |
| Inventory | 73.00 | 73.00 |
| Other Current Assets | -6,089.00 | 2,344.00 |
| Non-Current Assets | 36,314.00 | 40,564.00 |
| Property, Plant, Equipment Net | 31,393.00 | 30,772.00 |
| Goodwill | 0 | 0 |
| Intangible Assets | 0 | 0 |
| Long-Term Investments | 0 | 0 |
| Non-Current Deferred Assets | 0 | 0 |
| Other Non-Current Assets | 4,921.00 | 9,792.00 |
| Liabilities | 79,653.00 | 401,274.00 |
| Current Liabilities | 19,775.00 | 11,188.00 |
| Payables and Expenses | 7,424.00 | 7,882.00 |
| Account Payables | 3,240.00 | 553.00 |
| Current Accrued Liabilities | 4,184.00 | 7,329.00 |
| Short-Term Debt | 4,956.00 | 2,731.00 |
| Other Current Liabilities | 7,395.00 | 575.00 |
| Non-Current Liabilities | 59,878.00 | 390,086.00 |
| Long-Term Debt | 57,544.00 | 83,660.00 |
| Other Non-Current Liabilities | 2,334.00 | 306,426.00 |
| Equity | 28,424.00 | -325,062.00 |
| Shareholders Equity | 28,424.00 | -325,062.00 |
| Capital Stock | 0 | 0 |
| Share Premium | 443,734.00 | 21,554.00 |
| Retained Earnings | -415,310.00 | -346,616.00 |
| Treasury Shares | 0 | 0 |
| Accumulated Other Comprehensive Income | 0 | 0 |
| Minority Interest | 0 | 0 |
| Debt | 62,500.00 | 86,391.00 |
| Net Debt | 0 | 21,943.00 |
| Common Shares Outstanding | 48,755.45 | 47,896.91 |
| Breakdown | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Revenues | 93.00 | 120.00 |
| Cost Of Revenue | 50.00 | 77.00 |
| Interest Income | 0 | 1,260.00 |
| Interest Expense | 0.00 | 0 |
| Net Interest | 4,146.00 | 0 |
| Non-Interest Expense | 0 | 12,841.00 |
| Gross Profit | 43.00 | 43.00 |
| Operating Expenses | 93,574.00 | 50,879.00 |
| Selling, General and Administrative Expenses | 23,103.00 | 12,841.00 |
| Research and Development Expenses | 103,564.00 | 38,038.00 |
| Other Operating Expenses | -33,093.00 | 0 |
| Operating Income | -93,531.00 | -50,836.00 |
| Net Non-Operating Income | 24,837.00 | -20,721.00 |
| EBT | -68,694.00 | -77,091.00 |
| Income Tax | 0.00 | 0 |
| Net Income Including Non-Controlling Interests | 0 | -77,091.00 |
| Net Income | -68,694.00 | -94,271.00 |
| EBIT | -68,694.00 | -50,836.00 |
| Deprecation and Amortization | 677.00 | 286.00 |
| EBITDA | -68,017.00 | -50,550.00 |
| EPS | -0.00 | -0.00 |
| Diluted EPS | -0.00 | -0.00 |
| Average Shares Outstanding Basic | 43,541.53 | 47,607.20 |
| Average Shares Outstanding Diluted | 43,541.53 | 47,607.20 |
| Breakdown | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Operating Cash Flow | -65,521.00 | -42,823.00 |
| Operating Net Income | -68,694.00 | -77,091.00 |
| Deprecation and Amortization | 677.00 | 286.00 |
| Deferred Income Tax | 0 | 0 |
| Share Based Compensation | 14,426.00 | 4,296.00 |
| Change in Working Capital | 3,630.00 | 989.00 |
| Other Operating Activities | -15,560.00 | 28,697.00 |
| Investing Cash Flow | -1,765.00 | -359.00 |
| Capital Expenditure | 0.00 | 0 |
| Net Purchase/Sale of PPE | 1,765.00 | -359.00 |
| Net Purchase/Sale of Investments Net | 0 | 0 |
| Net Purchase/Sale of Business | 0 | 0 |
| Other Investing Activities | -3,530.00 | 0.00 |
| Financing Cash Flow | 101,226.00 | 27,437.00 |
| Net Issuance/Repayment of Debt | 187.00 | 28,348.00 |
| Net Issuance/Repurchase of Equity | 104,267.00 | 0 |
| Dividends Paid | 0 | 0 |
| Other Financing Activities | -3,228.00 | 0 |
| Net Change in Cash | 33,940.00 | -15,745.00 |
| Cash at Beginning of Period | 37,779.00 | 53,524.00 |
| Cash at End of Period | 71,719.00 | 37,779.00 |
| Free Cash Flow | 0 | -43,182.00 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 |
|---|---|---|---|---|---|---|---|
| Assets | 114,272.00 | 62,006.00 | 83,040.00 | 108,077.00 | 126,924.00 | 146,437.00 | 163,519.00 |
| Current Assets | 79,703.00 | 26,688.00 | 47,045.00 | 71,763.00 | 87,651.00 | 106,555.00 | 124,472.00 |
| Cash and Short-Term Investments | 87,657.00 | 32,291.00 | 52,108.00 | 77,779.00 | 94,664.00 | 112,754.00 | 131,756.00 |
| Cash and Cash Equivalents | 87,657.00 | 32,291.00 | 52,108.00 | 77,779.00 | 94,664.00 | 112,754.00 | 131,756.00 |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Net Receivables | 0 | 0 | 0 | 0 | 0 | 22.00 | 15.00 |
| Inventory | 0 | 0 | 0 | 73.00 | 73.00 | 64.00 | 73.00 |
| Other Current Assets | -7,954.00 | -5,603.00 | -5,063.00 | -6,089.00 | -7,086.00 | -6,285.00 | -7,372.00 |
| Non-Current Assets | 34,569.00 | 35,318.00 | 35,995.00 | 36,314.00 | 39,273.00 | 39,882.00 | 39,047.00 |
| Property, Plant, Equipment Net | 29,922.00 | 30,605.00 | 31,169.00 | 31,393.00 | 31,787.00 | 32,323.00 | 31,515.00 |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Non-Current Deferred Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 4,647.00 | 4,713.00 | 4,826.00 | 4,921.00 | 7,486.00 | 7,559.00 | 7,532.00 |
| Liabilities | 117,450.00 | 80,218.00 | 76,665.00 | 79,653.00 | 76,602.00 | 75,682.00 | 79,341.00 |
| Current Liabilities | 18,682.00 | 21,832.00 | 18,801.00 | 19,775.00 | 15,717.00 | 14,281.00 | 13,272.00 |
| Payables and Expenses | 5,645.00 | 6,985.00 | 4,356.00 | 7,424.00 | 6,055.00 | 5,202.00 | 5,992.00 |
| Account Payables | 1,261.00 | 3,911.00 | 1,479.00 | 3,240.00 | 1,767.00 | 2,287.00 | 1,027.00 |
| Current Accrued Liabilities | 4,384.00 | 3,074.00 | 2,877.00 | 4,184.00 | 4,288.00 | 2,915.00 | 4,965.00 |
| Short-Term Debt | 5,067.00 | 5,029.00 | 4,992.00 | 4,956.00 | 4,920.00 | 4,882.00 | 3,592.00 |
| Other Current Liabilities | 7,970.00 | 9,818.00 | 9,453.00 | 7,395.00 | 4,742.00 | 4,197.00 | 3,688.00 |
| Non-Current Liabilities | 98,768.00 | 58,386.00 | 57,864.00 | 59,878.00 | 60,885.00 | 61,401.00 | 66,069.00 |
| Long-Term Debt | 57,117.00 | 56,689.00 | 56,433.00 | 57,544.00 | 58,011.00 | 56,342.00 | 56,941.00 |
| Other Non-Current Liabilities | 41,651.00 | 1,697.00 | 1,431.00 | 2,334.00 | 2,874.00 | 5,059.00 | 9,128.00 |
| Equity | -3,178.00 | -18,212.00 | 6,375.00 | 28,424.00 | 50,322.00 | 70,755.00 | 84,178.00 |
| Shareholders Equity | -6,356.00 | -36,424.00 | 6,375.00 | 28,424.00 | 50,322.00 | 70,755.00 | 84,178.00 |
| Capital Stock | 1.00 | 0 | 0 | 0 | 0 | 0 | 0 |
| Share Premium | 509,358.00 | 448,722.00 | 445,420.00 | 443,734.00 | 440,662.00 | 437,922.00 | 434,116.00 |
| Retained Earnings | -512,537.00 | -466,934.00 | -439,045.00 | -415,310.00 | -390,340.00 | -367,167.00 | -349,938.00 |
| Treasury Shares | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated Other Comprehensive Income | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Debt | 62,184.00 | 61,718.00 | 61,425.00 | 62,500.00 | 62,931.00 | 61,224.00 | 60,533.00 |
| Net Debt | 0 | 29,427.00 | 9,317.00 | 0 | 0 | 0 | 0 |
| Common Shares Outstanding | 132,216.27 | 49,917.79 | 48,920.22 | 48,755.45 | 48,089.62 | 47,913.24 | 47,896.91 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 |
|---|---|---|---|---|---|---|---|
| Revenues | 0 | 0 | 0 | -106.00 | 90.00 | 76.00 | 33.00 |
| Cost Of Revenue | 0 | 0 | 0 | -62.00 | 50.00 | 43.00 | 19.00 |
| Gross Profit | 0 | 0 | 0 | -44.00 | 40.00 | 33.00 | 14.00 |
| Operating Expenses | 73,532.00 | 50,838.00 | 24,759.00 | -40,903.00 | 68,361.00 | 44,560.00 | 21,556.00 |
| Selling, General and Administrative Expenses | 15,489.00 | 10,252.00 | 5,324.00 | -15,574.00 | 18,171.00 | 13,374.00 | 7,132.00 |
| Research and Development Expenses | 90,354.00 | 63,399.00 | 29,406.00 | 7,764.00 | 50,190.00 | 31,186.00 | 14,424.00 |
| Other Operating Expenses | -32,311.00 | -22,813.00 | -9,971.00 | -33,093.00 | 0.00 | 0.00 | 0.00 |
| Operating Income | -73,532.00 | -50,838.00 | -24,759.00 | 40,859.00 | -68,321.00 | -44,527.00 | -21,542.00 |
| Net Non-Operating Income | -23,695.00 | -786.00 | 1,024.00 | -41,956.00 | 24,597.00 | 23,976.00 | 18,220.00 |
| Interest Expense | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Interest | 895.00 | 729.00 | 503.00 | -2,845.00 | 3,420.00 | 2,473.00 | 1,098.00 |
| EBT | -97,227.00 | -51,624.00 | -23,735.00 | -1,097.00 | -43,724.00 | -20,551.00 | -3,322.00 |
| Income Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income | -97,227.00 | -51,624.00 | -23,735.00 | -1,097.00 | -43,724.00 | -20,551.00 | -3,322.00 |
| EBIT | -97,227.00 | -51,624.00 | -23,735.00 | -1,097.00 | -43,724.00 | -20,551.00 | -3,322.00 |
| Deprecation and Amortization | 850.00 | 560.00 | 290.00 | -75.00 | 454.00 | 245.00 | 53.00 |
| EBITDA | -96,377.00 | -51,064.00 | -23,445.00 | -1,172.00 | -43,270.00 | -20,306.00 | -3,269.00 |
| EPS | -0.00 | -0.00 | -0.00 | 0.00 | -0.00 | -0.00 | -0.00 |
| Diluted EPS | -0.00 | -0.00 | -0.00 | 0.00 | -0.00 | -0.00 | -0.00 |
| Average Shares Outstanding Basic | 54,243.51 | 48,952.53 | 48,865.47 | 63,718.72 | 41,892.35 | 38,818.13 | 29,736.91 |
| Average Shares Outstanding Diluted | 54,243.51 | 48,952.53 | 48,865.47 | 63,718.72 | 41,892.35 | 38,818.13 | 29,736.91 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 |
|---|---|---|---|---|---|---|---|
| Operating Cash Flow | -68,992.00 | -46,278.00 | -25,079.00 | 25,125.00 | -48,487.00 | -30,448.00 | -11,711.00 |
| Operating Net Income | -97,227.00 | -51,624.00 | -23,735.00 | -1,097.00 | -43,724.00 | -20,551.00 | -3,322.00 |
| Deprecation and Amortization | 850.00 | 560.00 | 290.00 | -75.00 | 454.00 | 245.00 | 53.00 |
| Deferred Income Tax | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Share Based Compensation | 4,829.00 | 3,191.00 | 1,406.00 | -11,325.00 | 11,527.00 | 9,007.00 | 5,217.00 |
| Change in Working Capital | -5,054.00 | 206.00 | -1,439.00 | -6,423.00 | 3,535.00 | 4,900.00 | 1,618.00 |
| Other Operating Activities | 27,610.00 | 1,389.00 | -1,601.00 | 44,045.00 | -20,279.00 | -24,049.00 | -15,277.00 |
| Investing Cash Flow | -554.00 | -546.00 | -448.00 | 2,145.00 | -1,532.00 | -1,319.00 | -1,059.00 |
| Capital Expenditure | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Purchase/Sale of PPE | 554.00 | 546.00 | 448.00 | -2,145.00 | 1,532.00 | 1,319.00 | 1,059.00 |
| Net Purchase/Sale of Investments Net | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Net Purchase/Sale of Business | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Investing Activities | -1,108.00 | -1,092.00 | -896.00 | 4,290.00 | -3,064.00 | -2,638.00 | -2,118.00 |
| Financing Cash Flow | 79,739.00 | 1,651.00 | 171.00 | -201,932.00 | 101,159.00 | 100,997.00 | 101,002.00 |
| Net Issuance/Repayment of Debt | 338.00 | 221.00 | 109.00 | 81.00 | 81.00 | 23.00 | 2.00 |
| Net Issuance/Repurchase of Equity | 4,449.00 | 3,472.00 | 280.00 | -207,559.00 | 104,094.00 | 103,874.00 | 103,858.00 |
| Dividends Paid | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Financing Activities | 74,952.00 | -2,042.00 | -218.00 | 5,546.00 | -3,016.00 | -2,900.00 | -2,858.00 |
| Net Change in Cash | 10,193.00 | -45,173.00 | -25,356.00 | -174,662.00 | 51,140.00 | 69,230.00 | 88,232.00 |
| Cash at Beginning of Period | 71,719.00 | 71,719.00 | 71,719.00 | 246,381.00 | 37,779.00 | 37,779.00 | 37,779.00 |
| Cash at End of Period | 81,912.00 | 26,546.00 | 46,363.00 | 71,719.00 | 88,919.00 | 107,009.00 | 126,011.00 |
| Free Cash Flow | 0 | 0 | 0 | 0 | 0 | 0 | 0 |