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Acacia Research (ACTG) Ratios
Acacia Research Ratios
ACTG's free cash flow for Q2 2026 was $11.41M. For the 2026 fiscal year, ACTG's free cash flow was increased by $7.51M and operating cash flow was $3.90M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Mar 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 9.18 | 8.89 | 20.06 | 4.91 | 3.65 |
| Quick Ratio | 8.64 | 8.31 | 19.67 | 4.74 | 3.61 |
| Cash Ratio | 6.25 | 5.80 | 12.31 | 3.30 | 1.54 |
| Solvency Ratio | 0.35 | -0.01 | 1.87 | -0.52 | 0.43 |
| Operating Cash Flow Ratio | 1.53 | 1.06 | -0.81 | -0.43 | 0.07 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | -0.62 | 0.07 |
| Net Current Asset Value | $ 263.17M | $ 216.37M | $ 510.58M | $ 214.38M | $ 362.30M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.14 | 0.16 | 0.02 | 0.13 | 0.23 |
| Debt-to-Equity Ratio | 0.19 | 0.24 | 0.02 | 0.25 | 0.44 |
| Debt-to-Capital Ratio | 0.16 | 0.19 | 0.02 | 0.20 | 0.31 |
| Long-Term Debt-to-Capital Ratio | 0.14 | 0.18 | 0.02 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.42 | 1.47 | 1.11 | 1.87 | 1.90 |
| Debt Service Coverage Ratio | 8.54 | 0.98 | 44.47 | -1.36 | 0.89 |
| Interest Coverage Ratio | 0.71 | -5.11 | 10.85 | -6.23 | 1.84 |
| Debt to Market Cap | 0.26 | 0.26 | 0.04 | 0.34 | 0.72 |
| Interest Debt Per Share | 1.18 | 1.32 | 0.21 | 1.66 | 3.94 |
| Net Debt to EBITDA | -2.42 | -52.44 | -3.87 | 2.09 | -0.65 |
| Profitability Margins | |||||
| Gross Profit Margin | 82.47% | 24.24% | 57.77% | 36.87% | 59.00% |
| EBIT Margin | 14.13% | -25.92% | 55.44% | -203.84% | 207.36% |
| EBITDA Margin | 29.33% | 2.33% | 67.41% | -181.02% | 219.50% |
| Operating Profit Margin | 2.25% | -26.92% | 16.74% | -67.70% | 16.52% |
| Pretax Profit Margin | 10.98% | -31.19% | 53.90% | -214.70% | 198.36% |
| Net Profit Margin | 7.60% | -29.48% | 53.60% | -211.18% | 169.45% |
| Continuous Operations Profit Margin | 8.58% | -28.37% | 55.10% | -187.32% | 170.78% |
| Net Income Per EBT | 69.25% | 94.52% | 99.46% | 98.36% | 85.43% |
| EBT Per EBIT | 488.55% | 115.86% | 322.06% | 317.15% | 1200.77% |
| Return on Assets (ROA) | 2.81% | -4.77% | 10.58% | -25.90% | 18.68% |
| Return on Equity (ROE) | 3.99% | -7.00% | 11.80% | -48.42% | 35.57% |
| Return on Capital Employed (ROCE) | 0.89% | -4.64% | 3.46% | -10.13% | 2.43% |
| Return on Invested Capital (ROIC) | 0.69% | -4.20% | 3.45% | -7.64% | 1.60% |
| Return on Tangible Assets | 3.11% | -5.37% | 11.35% | -28.51% | 20.09% |
| Earnings Yield | 6.02% | -8.37% | 22.72% | -69.96% | 59.60% |
| Efficiency Ratios | |||||
| Receivables Turnover | 10.90 | 4.55 | 1.55 | 7.20 | 9.25 |
| Payables Turnover | 3.74 | 7.67 | 16.20 | 6.19 | 6.64 |
| Inventory Turnover | 1.88 | 3.37 | 4.84 | 2.63 | 4.04 |
| Fixed Asset Turnover | 8.70 | 0.54 | 4.26 | 10.69 | 14.18 |
| Asset Turnover | 0.37 | 0.16 | 0.20 | 0.12 | 0.11 |
| Working Capital Turnover Ratio | 0.74 | 0.27 | 0.29 | 0.14 | 0.20 |
| Cash Conversion Cycle | 129.82 | 141.01 | 287.95 | 130.64 | 74.74 |
| Days of Sales Outstanding | 33.48 | 80.30 | 235.03 | 50.73 | 39.45 |
| Days of Inventory Outstanding | 193.83 | 108.27 | 75.45 | 138.84 | 90.29 |
| Days of Payables Outstanding | 97.49 | 47.56 | 22.53 | 58.93 | 55.01 |
| Operating Cycle | 227.31 | 188.57 | 310.48 | 189.57 | 129.75 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.78 | 0.51 | -0.30 | -0.88 | 0.27 |
| Free Cash Flow Per Share | 0.61 | -1.13 | -0.38 | -1.01 | -0.16 |
| Dividend Paid and CapEx Coverage Ratio | 4.51 | 0.31 | -2.97 | -4.38 | 0.59 |
| Capital Expenditure Coverage Ratio | 4.51 | 0.31 | -3.64 | -6.51 | 0.63 |
| Operating Cash Flow Coverage Ratio | 0.72 | 0.40 | -1.67 | -0.58 | 0.07 |
| Operating Cash Flow to Sales Ratio | 0.26 | 0.41 | -0.18 | -0.63 | 0.15 |
| Free Cash Flow Yield | 16.26% | -26.14% | -9.72% | -24.09% | -3.10% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 16.26 | -11.94 | 4.40 | -1.43 | 1.68 |
| Price-to-Sales (P/S) Ratio | 1.26 | 3.52 | 2.36 | 3.02 | 2.84 |
| Price-to-Book (P/B) Ratio | 0.66 | 0.84 | 0.52 | 0.69 | 0.60 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.15 | -3.83 | -10.29 | -4.15 | -32.24 |
| Price-to-Operating Cash Flow Ratio | 4.79 | 8.59 | -13.11 | -4.79 | 18.79 |
| Price-to-Earnings Growth (PEG) Ratio | -0.10 | 0.08 | -0.03 | 0.01 | 0.05 |
| Enterprise Value Multiple | 1.89 | 98.54 | -0.37 | 0.42 | 0.65 |
| Enterprise Value | 158.09M | 281.04M | -31.42M | -45.15M | 125.60M |
| EV to EBITDA | 1.89 | 98.54 | -0.37 | 0.42 | 0.65 |
| EV to Sales | 0.55 | 2.30 | -0.25 | -0.76 | 1.43 |
| EV to Free Cash Flow | 2.70 | -2.50 | 1.10 | 1.05 | -16.17 |
| EV to Operating Cash Flow | 2.10 | 5.61 | 1.40 | 1.21 | 9.42 |
| Tangible Book Value Per Share | 5.30 | 4.72 | 7.27 | 5.30 | 7.67 |
| Shareholders’ Equity Per Share | 5.64 | 5.19 | 7.55 | 6.08 | 8.60 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.09 | -0.02 | 0.13 | 0.14 |
| Revenue Per Share | 2.96 | 1.23 | 1.66 | 1.39 | 1.80 |
| Net Income Per Share | 0.23 | -0.36 | 0.89 | -2.95 | 3.06 |
| Tax Burden | 0.69 | 0.95 | 0.99 | 0.98 | 0.85 |
| Interest Burden | 0.78 | 1.20 | 0.97 | 1.05 | 0.96 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.01 | 0.01 | 0.00 |
| SG&A to Revenue | 0.27 | 0.51 | 0.35 | 0.89 | 0.41 |
| Stock-Based Compensation to Revenue | 0.02 | 0.04 | 0.03 | 0.06 | 0.02 |
| Income Quality | 3.47 | -1.44 | -0.36 | 0.34 | 0.09 |
Currency in USD