SEPN
Valuation Ratios
| Breakdown | 2024-12-31 |
|---|---|
| Price to Earnings | -3.15 |
| Price to Sales | 205.94 |
| Book Value Per Common Share | 9.46 |
| Price to Book | 2.42 |
| Price to Operating Cash Flow | -3.36 |
| 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 |
|---|---|---|---|---|---|
| Price to Earnings | -21.87 | -10.07 | -11.82 | ||
| Price to Sales | 38.04 | 1372.73 | 1158.00 | ||
| Book Value Per Common Share | 8.71 | 8.47 | 9.01 | 9.46 | -74.78 |
| Price to Book | 2.16 | 1.25 | 0.64 | 2.42 | |
| Price to Operating Cash Flow | 6.63 | -10.67 | -10.90 | ||
| Price to Free Cash Flow | |||||
| Enterprise Value to EBITDA |
Earnings Data
| Breakdown | 2024-12-31 |
|---|---|
| Earning YoY | |
| Revenue YoY | |
| EBITDA YoY | |
| Net Profit YoY |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Earning YoY | |||||
| Revenue YoY | 6359.47 | 54.34 | -75.67 | ||
| EBITDA YoY | |||||
| Net Profit YoY |
Financial Strength
| Breakdown | 2024-12-31 |
|---|---|
| Cash Per Common Share | 58.27 |
| Quick Ratio | 44.87 |
| Current Ratio | 27.77 |
| Debt to Equity | 0.09 |
| Long-Term Debt to Equity | 0.06 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Cash Per Common Share | 17.74 | 13.64 | 13.38 | 12.97 | 92.01 |
| Quick Ratio | 10.63 | 39.74 | 55.29 | 44.87 | 16.27 |
| Current Ratio | 6.53 | 22.09 | 32.19 | 27.77 | 10.08 |
| Debt to Equity | 0.56 | 0.10 | 0.08 | 0.09 | 0.27 |
| Long-Term Debt to Equity | 0.37 | 0.06 | 0.06 | 0.06 | 0.18 |
Profitability
| Breakdown | 2024-12-31 |
|---|---|
| ROA | -15.73 |
| ROE | -17.09 |
| Gross Margin | |
| Operating Margin | -6572.36 |
| EBITDA Margin | -6316.82 |
| Net Profit Margin | -6527.09 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| ROA | -6.29 | -11.15 | -4.95 | -29.34 | |
| ROE | -9.81 | -12.27 | -5.37 | -37.39 | |
| Gross Margin | |||||
| Operating Margin | -174.69 | -13702.37 | -9806.39 | -5718.67 | |
| EBITDA Margin | -157.45 | -12891.12 | -9184.47 | -5606.11 | |
| Net Profit Margin | -174.69 | -13702.37 | -9806.39 | -5681.11 |
Dividends
| Breakdown | 2024-12-31 |
|---|---|
| Dividend Yield | |
| Dividend Payout Ratio |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Dividend Yield | |||||
| Dividend Payout Ratio |
Financial Statements
| Breakdown | 2024-12-31 |
|---|---|
| Assets | 456,554.00 |
| Current Assets | 356,824.00 |
| Cash and Short-Term Investments | 576,377.00 |
| Cash and Cash Equivalents | 238,196.00 |
| Short-Term Investments | 338,181.00 |
| Net Receivables | 171.00 |
| Inventory | 0 |
| Other Current Assets | -219,724.00 |
| Non-Current Assets | 99,730.00 |
| Property, Plant, Equipment Net | 41,192.00 |
| Goodwill | 0 |
| Intangible Assets | 0 |
| Long-Term Investments | 209,598.00 |
| Non-Current Deferred Assets | 0 |
| Other Non-Current Assets | -151,060.00 |
| Liabilities | 36,507.00 |
| Current Liabilities | 12,849.00 |
| Payables and Expenses | 10,998.00 |
| Account Payables | 3,200.00 |
| Current Accrued Liabilities | 7,798.00 |
| Short-Term Debt | 1,851.00 |
| Other Current Liabilities | 0.00 |
| Non-Current Liabilities | 23,658.00 |
| Long-Term Debt | 36,125.00 |
| Other Non-Current Liabilities | -12,467.00 |
| Equity | 420,047.00 |
| Shareholders Equity | 420,047.00 |
| Capital Stock | 44.00 |
| Share Premium | 538,321.00 |
| Retained Earnings | -118,374.00 |
| Treasury Shares | 0 |
| Accumulated Other Comprehensive Income | 56.00 |
| Minority Interest | 0 |
| Investments | 547,779.00 |
| Debt | 37,976.00 |
| Common Shares Outstanding | 44,422.50 |
| Breakdown | 2024-12-31 |
|---|---|
| Revenues | 1,100.00 |
| Operating Expenses | 81,898.00 |
| Selling, General and Administrative Expenses | 16,561.00 |
| Research and Development Expenses | 65,337.00 |
| Other Operating Expenses | 0.00 |
| Operating Income | -80,823.00 |
| Net Non-Operating Income | 8,527.00 |
| Interest Expense | 0.00 |
| Net Interest | 8,617.00 |
| EBT | -72,296.00 |
| Income Tax | 498.00 |
| Net Income | -71,798.00 |
| EBIT | -72,296.00 |
| Deprecation and Amortization | 2,811.00 |
| EBITDA | -69,485.00 |
| EPS | -0.01 |
| Diluted EPS | -0.01 |
| Average Shares Outstanding Basic | 9,891.13 |
| Average Shares Outstanding Diluted | 9,891.13 |
| Breakdown | 2024-12-31 |
|---|---|
| Operating Cash Flow | -67,470.00 |
| Operating Net Income | -71,798.00 |
| Deprecation and Amortization | 2,811.00 |
| Deferred Income Tax | -491.00 |
| Share Based Compensation | 3,152.00 |
| Change in Working Capital | 5,658.00 |
| Other Operating Activities | -6,802.00 |
| Investing Cash Flow | -160,598.00 |
| Capital Expenditure | 0.00 |
| Net Purchase/Sale of PPE | 2,103.00 |
| Net Purchase/Sale of Investments Net | 245,660.00 |
| Net Purchase/Sale of Business | 0 |
| Other Investing Activities | -408,361.00 |
| Financing Cash Flow | 377,781.00 |
| Net Issuance/Repayment of Debt | 0 |
| Net Issuance/Repurchase of Equity | 413,282.00 |
| Dividends Paid | 0 |
| Other Financing Activities | -35,501.00 |
| Net Change in Cash | 149,713.00 |
| Cash at Beginning of Period | 89,388.00 |
| Cash at End of Period | 239,101.00 |
| Free Cash Flow | 0 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Assets | 606,653.00 | 415,231.00 | 434,020.00 | 456,554.00 | 174,281.00 |
| Current Assets | 491,681.00 | 334,141.00 | 342,469.00 | 356,824.00 | 133,411.00 |
| Cash and Short-Term Investments | 783,060.00 | 601,061.00 | 587,925.00 | 576,377.00 | 215,115.00 |
| Cash and Cash Equivalents | 319,989.00 | 189,311.00 | 210,045.00 | 238,196.00 | 88,242.00 |
| Short-Term Investments | 463,071.00 | 411,750.00 | 377,880.00 | 338,181.00 | 126,873.00 |
| Net Receivables | 17,345.00 | 151.00 | 250.00 | 171.00 | 210.00 |
| Inventory | 0 | 0 | 0 | 0 | 0 |
| Other Current Assets | -308,724.00 | -267,071.00 | -245,706.00 | -219,724.00 | -81,914.00 |
| Non-Current Assets | 114,972.00 | 81,090.00 | 91,551.00 | 99,730.00 | 40,870.00 |
| Property, Plant, Equipment Net | 26,354.00 | 27,252.00 | 28,127.00 | 41,192.00 | 42,007.00 |
| Goodwill | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 0 | 0 |
| Long-Term Investments | 261,636.00 | 157,899.00 | 186,726.00 | 209,598.00 | 20,937.00 |
| Non-Current Deferred Assets | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | -173,018.00 | -104,061.00 | -123,302.00 | -151,060.00 | -22,074.00 |
| Liabilities | 217,922.00 | 37,674.00 | 33,754.00 | 36,507.00 | 37,532.00 |
| Current Liabilities | 75,282.00 | 15,127.00 | 10,638.00 | 12,849.00 | 13,231.00 |
| Payables and Expenses | 11,562.00 | 13,101.00 | 8,701.00 | 10,998.00 | 12,115.00 |
| Account Payables | 3,729.00 | 6,544.00 | 4,349.00 | 3,200.00 | 6,128.00 |
| Current Accrued Liabilities | 7,833.00 | 6,557.00 | 4,352.00 | 7,798.00 | 5,987.00 |
| Short-Term Debt | 2,117.00 | 2,026.00 | 1,937.00 | 1,851.00 | 1,116.00 |
| Other Current Liabilities | 61,603.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Non-Current Liabilities | 142,640.00 | 22,547.00 | 23,116.00 | 23,658.00 | 24,301.00 |
| Long-Term Debt | 21,993.00 | 22,545.00 | 23,089.00 | 36,125.00 | 24,110.00 |
| Other Non-Current Liabilities | 120,647.00 | 2.00 | 27.00 | -12,467.00 | 191.00 |
| Equity | 388,731.00 | 377,557.00 | 400,266.00 | 420,047.00 | 136,749.00 |
| Shareholders Equity | 388,731.00 | 377,557.00 | 400,266.00 | 420,047.00 | -174,816.00 |
| Capital Stock | 45.00 | 45.00 | 44.00 | 44.00 | 3.00 |
| Share Premium | 544,826.00 | 542,024.00 | 539,874.00 | 538,321.00 | 10,119.00 |
| Retained Earnings | -156,515.00 | -164,688.00 | -139,850.00 | -118,374.00 | -97,706.00 |
| Treasury Shares | 0 | 0 | 0 | 0 | 0 |
| Accumulated Other Comprehensive Income | 375.00 | 176.00 | 198.00 | 56.00 | 176.00 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 |
| Investments | 724,707.00 | 569,649.00 | 564,606.00 | 547,779.00 | 147,810.00 |
| Debt | 24,110.00 | 24,571.00 | 25,026.00 | 37,976.00 | 25,226.00 |
| Common Shares Outstanding | 44,638.70 | 44,567.89 | 44,448.43 | 44,422.50 | 0 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-09-30 |
|---|---|---|---|---|
| Revenues | 21,833.00 | 338.00 | 219.00 | 900.00 |
| Operating Expenses | 74,107.00 | 55,226.00 | 26,129.00 | 56,968.00 |
| Selling, General and Administrative Expenses | 20,884.00 | 13,767.00 | 6,858.00 | 10,948.00 |
| Research and Development Expenses | 65,723.00 | 41,459.00 | 19,271.00 | 46,020.00 |
| Other Operating Expenses | -12,500.00 | 0.00 | 0.00 | 0.00 |
| Operating Income | -52,274.00 | -54,888.00 | -25,910.00 | -56,105.00 |
| Net Non-Operating Income | 14,133.00 | 8,574.00 | 4,434.00 | 4,637.00 |
| Interest Expense | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Interest | 14,192.00 | 8,627.00 | 4,462.00 | 4,709.00 |
| EBT | -38,141.00 | -46,314.00 | -21,476.00 | -51,468.00 |
| Income Tax | 0.00 | 0.00 | 0.00 | 338.00 |
| Net Income | -38,141.00 | -46,314.00 | -21,476.00 | -51,130.00 |
| EBIT | -38,141.00 | -46,314.00 | -21,476.00 | -51,468.00 |
| Deprecation and Amortization | 3,764.00 | 2,742.00 | 1,362.00 | 1,013.00 |
| EBITDA | -34,377.00 | -43,572.00 | -20,114.00 | -50,455.00 |
| EPS | -0.00 | -0.00 | -0.00 | -0.02 |
| Diluted EPS | -0.00 | -0.00 | -0.00 | -0.02 |
| Average Shares Outstanding Basic | 44,150.04 | 44,051.92 | 43,937.41 | 2,337.89 |
| Average Shares Outstanding Diluted | 44,150.04 | 44,051.92 | 43,937.41 | 2,337.89 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-09-30 |
|---|---|---|---|---|
| Operating Cash Flow | 125,177.00 | -43,630.00 | -23,343.00 | -46,512.00 |
| Operating Net Income | -38,141.00 | -46,314.00 | -21,476.00 | -51,130.00 |
| Deprecation and Amortization | 3,764.00 | 2,742.00 | 1,362.00 | 1,013.00 |
| Deferred Income Tax | 0 | 0 | 0 | -338.00 |
| Share Based Compensation | 5,820.00 | 3,288.00 | 1,482.00 | 1,888.00 |
| Change in Working Capital | 193,082.00 | 4,193.00 | 1,312.00 | 4,099.00 |
| Other Operating Activities | -39,348.00 | -7,539.00 | -6,023.00 | -2,044.00 |
| Investing Cash Flow | -44,052.00 | -5,660.00 | -4,874.00 | -27,359.00 |
| Capital Expenditure | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Purchase/Sale of PPE | 453.00 | 440.00 | 382.00 | 1,491.00 |
| Net Purchase/Sale of Investments Net | 390,931.00 | 221,900.00 | 94,938.00 | 83,163.00 |
| Net Purchase/Sale of Business | 0 | 0 | 0 | 0 |
| Other Investing Activities | -435,436.00 | -228,000.00 | -100,194.00 | -112,013.00 |
| Financing Cash Flow | 668.00 | 405.00 | 66.00 | 73,630.00 |
| Net Issuance/Repayment of Debt | 0 | 0 | 0 | 0 |
| Net Issuance/Repurchase of Equity | 669.00 | 405.00 | 66.00 | 110,458.00 |
| Dividends Paid | 0 | 0 | 0 | 0 |
| Other Financing Activities | -1.00 | 0.00 | 0.00 | -36,828.00 |
| Net Change in Cash | 81,793.00 | -48,885.00 | -28,151.00 | -241.00 |
| Cash at Beginning of Period | 239,101.00 | 239,101.00 | 239,101.00 | 89,388.00 |
| Cash at End of Period | 320,894.00 | 190,216.00 | 210,950.00 | 89,147.00 |
| Free Cash Flow | 0 | 0 | 0 | 0 |