UMAC
Valuation Ratios
| Breakdown | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Price to Earnings | -4.38 | |
| Price to Sales | 25.16 | |
| Book Value Per Common Share | 0.98 | 0.19 |
| Price to Book | 17.17 | |
| Price to Operating Cash Flow | -35.04 | |
| Price to Free Cash Flow | -35.04 | |
| Enterprise Value to EBITDA |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Price to Earnings | 302.00 | -26.78 | -30.48 | -5.07 | |
| Price to Sales | 212.38 | 87.81 | 49.84 | 126.94 | 7.10 |
| Book Value Per Common Share | 3.36 | 2.03 | 0.94 | 0.98 | 3.11 |
| Price to Book | 4.50 | 4.22 | 6.78 | 17.17 | 0.49 |
| Price to Operating Cash Flow | -60.16 | -69.90 | -85.22 | -199.05 | -20.24 |
| Price to Free Cash Flow | -51.36 | -63.67 | -85.22 | -199.05 | -20.24 |
| Enterprise Value to EBITDA | 2931785.72 |
Earnings Data
| Breakdown | 2024-12-31 | 2023-12-31 |
|---|---|---|
| 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 | 0.50 | 4.00 | 1.91 | 30.87 | |
| EBITDA YoY | |||||
| Net Profit YoY |
Financial Strength
| Breakdown | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Cash Per Common Share | 0.45 | 0.12 |
| Quick Ratio | 4.10 | |
| Current Ratio | 6.53 | 8.87 |
| Debt to Equity | 0.09 | 0.08 |
| Long-Term Debt to Equity | 0.02 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Cash Per Common Share | 2.70 | 1.79 | 0.31 | 0.25 | 0.24 |
| Quick Ratio | 13.73 | 47.59 | 4.82 | 4.10 | 0.87 |
| Current Ratio | 15.45 | 51.39 | 6.97 | 6.53 | 2.24 |
| Debt to Equity | 0.07 | 0.02 | 0.09 | 0.09 | 0.28 |
| Long-Term Debt to Equity | 0.01 | 0.01 | 0.02 | 0.02 | 0.17 |
Profitability
| Breakdown | 2024-12-31 | 2023-12-31 |
|---|---|---|
| ROA | -198.54 | -155.84 |
| ROE | -215.82 | -168.45 |
| Gross Margin | 27.78 | |
| Operating Margin | -572.78 | |
| EBITDA Margin | -571.48 | |
| Net Profit Margin | -574.64 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| ROA | 1.42 | -13.28 | -18.90 | -168.36 | -8.74 |
| ROE | 1.51 | -13.57 | -20.55 | -183.01 | -11.15 |
| Gross Margin | 39.37 | 37.41 | 24.33 | 27.65 | 26.09 |
| Operating Margin | 75.12 | -327.91 | -159.93 | -1353.08 | -137.32 |
| EBITDA Margin | 76.17 | -326.94 | -158.92 | -1349.51 | -137.31 |
| Net Profit Margin | 75.12 | -327.91 | -159.93 | -1353.18 | -140.03 |
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 |
|---|---|---|---|---|---|
| Dividend Yield | |||||
| Dividend Payout Ratio |
Financial Statements
| Breakdown | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Assets | 16,107.58 | 1,529.42 |
| Current Assets | 6,095.63 | 1,015.40 |
| Cash and Short-Term Investments | 3,757.32 | 894.77 |
| Cash and Cash Equivalents | 3,757.32 | 894.77 |
| Short-Term Investments | 0 | 0 |
| Net Receivables | 66.58 | 0 |
| Inventory | 1,335.50 | 0 |
| Other Current Assets | 936.23 | 120.63 |
| Non-Current Assets | 10,011.95 | 514.01 |
| Property, Plant, Equipment Net | 324.08 | 1.25 |
| Goodwill | 7,402.91 | 0 |
| Intangible Assets | 2,225.53 | 0 |
| Long-Term Investments | 0 | 0 |
| Non-Current Deferred Assets | 0 | 512.76 |
| Other Non-Current Assets | 59.43 | 0 |
| Liabilities | 1,289.63 | 114.50 |
| Current Liabilities | 933.67 | 114.50 |
| Payables and Expenses | 668.73 | 114.50 |
| Account Payables | 0 | 0 |
| Current Accrued Liabilities | 0 | 0 |
| Short-Term Debt | 67.82 | 0 |
| Other Current Liabilities | 197.12 | 0 |
| Non-Current Liabilities | 355.96 | 0 |
| Long-Term Debt | 262.17 | 0 |
| Other Non-Current Liabilities | 93.79 | 0 |
| Equity | 14,817.94 | 1,414.92 |
| Shareholders Equity | 14,817.94 | 1,414.92 |
| Capital Stock | 151.22 | 32.17 |
| Share Premium | 50,580.24 | 5,315.79 |
| Retained Earnings | -35,913.51 | -3,933.05 |
| Treasury Shares | 0 | 0 |
| Accumulated Other Comprehensive Income | 0 | 0 |
| Minority Interest | 0 | 0 |
| Debt | 329.99 | 0 |
| Common Shares Outstanding | 15,122.02 | 7,617.26 |
| Breakdown | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Revenues | 5,565.32 | 0 |
| Cost Of Revenue | 4,019.07 | 0 |
| Interest Income | 1.15 | 0 |
| Interest Expense | 116.98 | 0 |
| Non-Interest Expense | 7,342.21 | 2,377.86 |
| Gross Profit | 1,546.25 | 0 |
| Operating Expenses | 8,464.69 | 2,383.46 |
| Selling, General and Administrative Expenses | 7,342.21 | 2,377.86 |
| Research and Development Expenses | 90.58 | 0 |
| Other Operating Expenses | 959.74 | 0 |
| Operating Income | -6,918.44 | -2,383.46 |
| EBT | -31,993.83 | -2,383.46 |
| Income Tax | -13.36 | 0 |
| Net Income Including Non-Controlling Interests | -31,980.47 | -2,383.46 |
| Net Income | -31,980.47 | -2,383.46 |
| EBIT | -31,876.85 | -2,383.46 |
| Deprecation and Amortization | 72.16 | 5.60 |
| EBITDA | -31,804.69 | -2,377.86 |
| EPS | -0.00 | -0.00 |
| Diluted EPS | -0.00 | -0.00 |
| Average Shares Outstanding Basic | 8,325.13 | 7,617.26 |
| Average Shares Outstanding Diluted | 8,325.13 | 7,617.26 |
| Breakdown | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Operating Cash Flow | -3,996.37 | -1,776.55 |
| Operating Net Income | -31,980.47 | -2,383.46 |
| Deprecation and Amortization | 72.16 | 5.60 |
| Deferred Income Tax | -13.36 | 0 |
| Share Based Compensation | 2,320.21 | 600.00 |
| Change in Working Capital | 667.44 | 1.31 |
| Other Operating Activities | 24,937.65 | 0.00 |
| Investing Cash Flow | -852.80 | -3.16 |
| Capital Expenditure | 0 | 0 |
| Net Purchase/Sale of PPE | 0 | -3.16 |
| Net Purchase/Sale of Investments Net | 0 | 0 |
| Net Purchase/Sale of Business | -852.80 | 0 |
| Other Investing Activities | 0.00 | 0.00 |
| Financing Cash Flow | 7,711.72 | -424.93 |
| Net Issuance/Repayment of Debt | 0 | 0 |
| Net Issuance/Repurchase of Equity | 7,047.10 | 0 |
| Dividends Paid | 0 | 0 |
| Other Financing Activities | 664.61 | -424.93 |
| Net Change in Cash | 2,862.55 | -2,204.65 |
| Cash at Beginning of Period | 894.77 | 3,099.42 |
| Cash at End of Period | 3,757.32 | 894.77 |
| Free Cash Flow | -3,996.37 | -1,779.72 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Assets | 113,078.82 | 52,446.71 | 17,280.42 | 16,107.58 | 24,524.54 |
| Current Assets | 91,704.05 | 42,222.93 | 7,306.33 | 6,095.63 | 4,517.32 |
| Cash and Short-Term Investments | 81,135.46 | 38,933.06 | 5,000.66 | 3,757.32 | 1,685.77 |
| Cash and Cash Equivalents | 64,285.75 | 38,933.06 | 5,000.66 | 3,757.32 | 1,685.77 |
| Short-Term Investments | 16,849.71 | 0 | 0 | 0 | 0 |
| Net Receivables | 309.54 | 173.39 | 50.95 | 66.58 | 79.91 |
| Inventory | 3,118.49 | 1,609.12 | 1,214.29 | 1,335.50 | 1,453.04 |
| Other Current Assets | 7,140.55 | 1,507.37 | 1,040.43 | 936.23 | 1,298.60 |
| Non-Current Assets | 21,374.77 | 10,223.78 | 9,974.09 | 10,011.95 | 20,007.22 |
| Property, Plant, Equipment Net | 2,996.94 | 551.50 | 306.65 | 324.08 | 341.13 |
| Goodwill | 7,402.91 | 7,402.91 | 7,402.91 | 7,402.91 | 0 |
| Intangible Assets | 2,164.26 | 2,184.69 | 2,205.11 | 2,225.53 | 0 |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 |
| Non-Current Deferred Assets | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 0 | 0 | 0 | 59.43 | 0 |
| Liabilities | 7,062.90 | 1,139.25 | 1,385.41 | 1,289.63 | 5,298.54 |
| Current Liabilities | 5,933.94 | 821.70 | 1,048.38 | 933.67 | 2,018.25 |
| Payables and Expenses | 1,167.24 | 608.69 | 860.55 | 668.73 | 1,032.64 |
| Account Payables | 0 | 0 | 0 | 0 | 0 |
| Current Accrued Liabilities | 0 | 0 | 0 | 0 | 0 |
| Short-Term Debt | 247.96 | 73.57 | 70.65 | 67.82 | 65.09 |
| Other Current Liabilities | 4,518.74 | 139.44 | 117.17 | 197.12 | 920.53 |
| Non-Current Liabilities | 1,128.97 | 317.56 | 337.04 | 355.96 | 3,280.28 |
| Long-Term Debt | 1,035.17 | 223.76 | 243.24 | 262.17 | 3,280.28 |
| Other Non-Current Liabilities | 93.79 | 93.79 | 93.79 | 93.79 | 0.00 |
| Equity | 106,015.91 | 51,307.46 | 15,895.00 | 14,817.94 | 19,226.00 |
| Shareholders Equity | 106,015.91 | 51,307.46 | 15,895.00 | 14,817.94 | 19,226.00 |
| Capital Stock | 315.69 | 252.88 | 168.30 | 151.22 | 61.90 |
| Share Premium | 150,239.02 | 97,199.12 | 54,906.49 | 50,580.24 | 27,959.64 |
| Retained Earnings | -44,541.07 | -46,144.53 | -39,179.79 | -35,913.51 | -8,795.54 |
| Treasury Shares | 0 | 0 | 0 | 0 | 0 |
| Accumulated Other Comprehensive Income | 2.28 | 0 | 0 | 0 | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 |
| Debt | 1,283.13 | 297.33 | 313.90 | 329.99 | 3,345.37 |
| Net Debt | 0 | 0 | 0 | 0 | 1,314.23 |
| Common Shares Outstanding | 31,568.95 | 25,287.79 | 16,830.17 | 15,122.02 | 6,184.98 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 |
|---|---|---|---|---|---|---|
| Revenues | 2,134.59 | 2,123.97 | 2,042.30 | 2,004.02 | 1,531.26 | 0 |
| Cost Of Revenue | 1,294.20 | 1,329.29 | 1,545.49 | 1,449.86 | 1,131.78 | 0 |
| Interest Income | 715.49 | 225.73 | 1.53 | 0.97 | 0.18 | 0 |
| Interest Expense | 0 | 0 | 0 | 15.33 | 41.47 | 0 |
| Non-Interest Expense | 5,103.60 | 7,497.55 | 3,433.52 | 2,817.82 | 1,627.24 | 0 |
| Gross Profit | 840.39 | 794.68 | 496.81 | 554.16 | 399.49 | 0 |
| Operating Expenses | 5,802.12 | 7,985.15 | 3,764.62 | 3,353.49 | 1,860.54 | 0 |
| Selling, General and Administrative Expenses | 5,103.60 | 7,497.55 | 3,433.52 | 2,817.82 | 1,627.24 | 0 |
| Research and Development Expenses | 39.37 | 62.73 | 7.90 | 48.51 | 15.00 | 0 |
| Other Operating Expenses | 636.71 | 404.28 | 302.60 | 415.52 | 218.13 | 0 |
| Operating Income | -4,961.74 | -7,190.47 | -3,267.81 | -2,799.33 | -1,461.05 | 0 |
| EBT | 1,603.46 | -6,964.74 | -3,266.28 | -27,131.34 | -2,144.25 | 0 |
| Income Tax | 0 | 0 | 0 | 0 | 0 | 0 |
| Net Income Including Non-Controlling Interests | 1,603.46 | -6,964.74 | -3,266.28 | -27,117.98 | -2,144.25 | 0 |
| Net Income | 1,603.46 | -6,964.74 | -3,266.28 | -27,117.98 | -2,144.25 | 0 |
| EBIT | 1,603.46 | -6,964.74 | -3,266.28 | -27,116.01 | -2,102.78 | 0 |
| Deprecation and Amortization | 22.45 | 20.59 | 20.59 | 71.65 | 0.17 | 0 |
| EBITDA | 1,625.91 | -6,944.15 | -3,245.69 | -27,044.36 | -2,102.61 | 0 |
| EPS | 0.00 | -0.00 | -0.00 | 0 | -0.00 | -0.00 |
| Diluted EPS | 0.00 | -0.00 | -0.00 | 0 | -0.00 | -0.00 |
| Average Shares Outstanding Basic | 30,002.18 | 21,771.95 | 15,902.47 | 0 | 7,147.87 | 10,040.74 |
| Average Shares Outstanding Diluted | 30,581.19 | 21,771.95 | 15,902.47 | 0 | 7,147.87 | 10,040.74 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Operating Cash Flow | -7,531.94 | -2,668.72 | -1,193.63 | -1,277.85 | -536.67 |
| Operating Net Income | 1,603.46 | -6,964.74 | -3,266.28 | -27,117.98 | -2,144.25 |
| Deprecation and Amortization | 22.45 | 20.59 | 20.59 | 71.65 | 0.17 |
| Deferred Income Tax | 0 | 0 | 0 | 0 | 0 |
| Share Based Compensation | 2,102.56 | 5,513.33 | 1,906.37 | 1,560.53 | 334.09 |
| Change in Working Capital | -5,410.70 | -1,250.05 | 145.69 | -31.99 | 588.97 |
| Other Operating Activities | -5,849.72 | 12.15 | 0.00 | 24,239.94 | 684.36 |
| Investing Cash Flow | -12,194.88 | -262.75 | 0 | 0 | 0 |
| Capital Expenditure | 0 | 0 | 0 | 0 | 0 |
| Net Purchase/Sale of PPE | -1,287.94 | 0 | 0 | 0 | 0 |
| Net Purchase/Sale of Investments Net | 0 | 0 | 0 | 0 | 0 |
| Net Purchase/Sale of Business | 93.05 | 0 | 0 | 0 | 0 |
| Other Investing Activities | -11,000.00 | 0 | 0 | 0 | 0 |
| Financing Cash Flow | 45,077.24 | 36,863.87 | 2,436.97 | 3,349.41 | 0 |
| Net Issuance/Repayment of Debt | 0 | 0 | 0 | 0 | 0 |
| Net Issuance/Repurchase of Equity | 46,063.03 | 42,436.97 | 0 | 2,047.11 | 0 |
| Dividends Paid | 0 | 0 | 0 | 0 | 0 |
| Other Financing Activities | -985.79 | -5,573.10 | 2,436.97 | 1,302.30 | 0 |
| Net Change in Cash | 25,350.41 | 33,932.40 | 1,243.34 | 2,071.55 | -536.67 |
| Cash at Beginning of Period | 38,933.06 | 5,000.66 | 3,757.32 | 1,685.77 | 2,222.45 |
| Cash at End of Period | 64,285.75 | 38,933.06 | 5,000.66 | 3,757.32 | 1,685.77 |
| Free Cash Flow | -8,819.88 | -2,931.47 | -1,193.63 | -1,277.85 | -536.67 |