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First Acceptance (FACO) Ratios
First Acceptance Ratios
FACO's free cash flow for Q2 2026 was $8.14M. For the 2026 fiscal year, FACO's free cash flow was decreased by $-7.00K and operating cash flow was $8.15M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.54 | 1.70 | 1.75 | 2.11 | 2.21 |
| Quick Ratio | 0.54 | 1.70 | 1.75 | 3.31 | 3.38 |
| Cash Ratio | 0.14 | 0.32 | 0.57 | 0.40 | 0.57 |
| Solvency Ratio | 0.06 | 0.05 | 0.18 | -0.26 | 0.01 |
| Operating Cash Flow Ratio | 0.09 | 0.21 | 0.44 | -0.03 | -0.06 |
| Short-Term Operating Cash Flow Coverage | 40.99 | 53.45 | 0.00 | -0.62 | 0.00 |
| Net Current Asset Value | $ -228.88M | $ -98.43M | $ -91.97M | $ 201.37M | $ 183.47M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.06 | 0.07 | 0.08 | 0.16 | 0.16 |
| Debt-to-Equity Ratio | 0.23 | 0.27 | 0.32 | 0.84 | 0.56 |
| Debt-to-Capital Ratio | 0.19 | 0.21 | 0.24 | 0.46 | 0.36 |
| Long-Term Debt-to-Capital Ratio | 0.17 | 0.19 | 0.22 | 0.38 | 0.30 |
| Financial Leverage Ratio | 3.63 | 4.01 | 4.02 | 5.43 | 3.47 |
| Debt Service Coverage Ratio | 7.49 | 6.46 | 21.03 | -1.37 | 1.40 |
| Interest Coverage Ratio | 11.02 | 8.56 | 25.94 | -9.23 | -1.53 |
| Debt to Market Cap | 0.26 | 0.36 | 0.50 | 1.74 | 0.49 |
| Interest Debt Per Share | 1.33 | 1.29 | 1.31 | 1.53 | 1.41 |
| Net Debt to EBITDA | -0.76 | -0.81 | -0.60 | -0.38 | -8.87 |
| Profitability Margins | |||||
| Gross Profit Margin | 39.67% | 7.25% | 6.87% | -5.00% | 0.72% |
| EBIT Margin | 8.30% | 6.67% | 21.10% | -6.50% | -0.31% |
| EBITDA Margin | 8.51% | 6.90% | 21.62% | -5.40% | 0.35% |
| Operating Profit Margin | 7.61% | 5.97% | 20.31% | -7.29% | -0.90% |
| Pretax Profit Margin | 7.61% | 5.97% | 20.31% | -7.29% | -0.90% |
| Net Profit Margin | 5.97% | 4.70% | 15.16% | -5.79% | -0.43% |
| Continuous Operations Profit Margin | 5.97% | 4.70% | 15.16% | -5.79% | -0.43% |
| Net Income Per EBT | 78.47% | 78.67% | 74.63% | 79.37% | 47.58% |
| EBT Per EBIT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 4.17% | 3.86% | 12.96% | -4.91% | -0.38% |
| Return on Equity (ROE) | 15.12% | 15.51% | 52.11% | -26.69% | -1.32% |
| Return on Capital Employed (ROCE) | 21.85% | 7.64% | 26.22% | -9.41% | -1.19% |
| Return on Invested Capital (ROIC) | 17.04% | 5.99% | 19.57% | -5.49% | -0.40% |
| Return on Tangible Assets | 4.17% | 3.87% | 12.99% | -5.44% | -0.43% |
| Earnings Yield | 19.03% | 22.76% | 91.54% | -64.83% | -1.49% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.32 | 2.65 | 2.33 | 3.21 | 5.19 |
| Payables Turnover | 5.43 | 19.43 | 0.00 | 0.00 | 0.00 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | -2.17 | -2.27 |
| Fixed Asset Turnover | 68.27 | 73.17 | 53.09 | 15.62 | 18.79 |
| Asset Turnover | 0.70 | 0.82 | 0.85 | 0.85 | 0.88 |
| Working Capital Turnover Ratio | -12.23 | 3.57 | 3.50 | 2.29 | 2.07 |
| Cash Conversion Cycle | 90.32 | 118.73 | 156.91 | -54.30 | -90.31 |
| Days of Sales Outstanding | 157.56 | 137.51 | 156.91 | 113.83 | 70.30 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | -168.14 | -160.61 |
| Days of Payables Outstanding | 67.24 | 18.79 | 0.00 | 0.00 | 0.00 |
| Operating Cycle | 157.56 | 137.51 | 156.91 | -54.30 | -90.31 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.28 | 1.37 | 2.24 | -0.10 | -0.17 |
| Free Cash Flow Per Share | 1.26 | 1.36 | 2.20 | -0.21 | -0.27 |
| Dividend Paid and CapEx Coverage Ratio | 82.99 | 161.85 | 63.60 | -0.92 | -0.36 |
| Capital Expenditure Coverage Ratio | 82.99 | 161.85 | 63.60 | -0.92 | -1.71 |
| Operating Cash Flow Coverage Ratio | 1.04 | 1.15 | 1.85 | -0.07 | -0.13 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.09 | 0.17 | -0.01 | -0.02 |
| Free Cash Flow Yield | 29.31% | 44.83% | 103.81% | -30.03% | -12.69% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 5.24 | 4.39 | 1.09 | -1.54 | -67.11 |
| Price-to-Sales (P/S) Ratio | 0.31 | 0.21 | 0.17 | 0.09 | 0.29 |
| Price-to-Book (P/B) Ratio | 0.79 | 0.68 | 0.57 | 0.41 | 0.89 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 3.41 | 2.23 | 0.96 | -3.33 | -7.88 |
| Price-to-Operating Cash Flow Ratio | 3.37 | 2.22 | 0.95 | -6.94 | -12.49 |
| Price-to-Earnings Growth (PEG) Ratio | 0.28 | -0.07 | -0.00 | -0.00 | 0.60 |
| Enterprise Value Multiple | 2.93 | 2.19 | 0.16 | -2.03 | 73.62 |
| Enterprise Value | 126.10M | 84.41M | 16.98M | 33.20M | 73.55M |
| EV to EBITDA | 2.93 | 2.19 | 0.16 | -2.03 | 73.62 |
| EV to Sales | 0.25 | 0.15 | 0.03 | 0.11 | 0.26 |
| EV to Free Cash Flow | 2.71 | 1.63 | 0.20 | -4.10 | -7.03 |
| EV to Operating Cash Flow | 2.68 | 1.62 | 0.20 | -8.54 | -11.15 |
| Tangible Book Value Per Share | 5.40 | 4.44 | 3.68 | 7.04 | 6.17 |
| Shareholders’ Equity Per Share | 5.41 | 4.45 | 3.72 | 1.73 | 2.43 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.21 | 0.25 | 0.21 | 0.52 |
| Revenue Per Share | 13.71 | 14.67 | 12.80 | 8.00 | 7.48 |
| Net Income Per Share | 0.82 | 0.69 | 1.94 | -0.46 | -0.03 |
| Tax Burden | 0.78 | 0.79 | 0.75 | 0.79 | 0.48 |
| Interest Burden | 0.92 | 0.90 | 0.96 | 1.12 | 2.88 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.56 | 1.98 | 1.15 | 0.22 | 5.37 |
Currency in USD
