Financial Ratios Arecor Therapeutics plc

Equities

AREC

GB00BMWLM973

Biotechnology & Medical Research

Market Closed - London S.E. Other stock markets 11:35:27 2026-04-21 am EDT			5-day change	1st Jan Change
66.00 ^GBX	0.00%		0.00%	-18.01%

Apr. 20	Arecor Therapeutics plc, 2025 Earnings Call, Apr 13, 2026
Apr. 13	Arecor Therapeutics swings to annual profit; hails insulin product	AN

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Published financial data: ARECOR THERAPEUTICS PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020	2021	2022	2023	2024
Revenues	1.7M	1.16M	2.4M	4.57M	5.05M
Total Revenues	1.7M	1.16M	2.4M	4.57M	5.05M
Cost of Goods Sold, Total	-	-	-	-	3.51M
Gross Profit	1.7M	1.16M	2.4M	4.57M	1.54M
Selling General & Admin Expenses, Total	1.64M	2.39M	5.38M	8.91M	6.18M
R&D Expenses	3.94M	5.39M	8.61M	5.98M	3.04M
Other Operating Expenses	-452K	-640K	-1.13M	-1.14M	-267K
Other Operating Expenses, Total	5.13M	7.14M	12.86M	13.75M	8.95M
Operating Income	-3.43M	-5.98M	-10.46M	-9.18M	-7.41M
Interest Expense, Total	-82K	-22K	-26K	-15K	-22K
Interest And Investment Income	2.98K	1K	109K	284K	101K
Net Interest Expenses	-79.02K	-21K	83K	269K	79K
Other Non Operating Income (Expenses)	-5.29K	-	5K	5K	-
EBT, Excl. Unusual Items	-3.51M	-6M	-10.37M	-8.9M	-7.33M
Impairment of Goodwill	-	-	-	-	-1.48M
Asset Writedown	-	-	-	-	-1.8M
Other Unusual Items	-	-947K	-171K	-	-
EBT, Incl. Unusual Items	-3.51M	-6.94M	-10.54M	-8.9M	-10.62M
Income Tax Expense	-760K	-776K	-1.28M	-347K	-382K
Earnings From Continuing Operations	-2.75M	-6.17M	-9.26M	-8.55M	-10.24M
Net Income to Company	-2.75M	-6.17M	-9.26M	-8.55M	-10.24M
Net Income - (IS)	-2.75M	-6.17M	-9.26M	-8.55M	-10.24M
Net Income to Common Incl Extra Items	-2.75M	-6.17M	-9.26M	-8.55M	-10.24M
Net Income to Common Excl. Extra Items	-2.75M	-6.17M	-9.26M	-8.55M	-10.24M
Per Share Items
Net EPS - Basic	-0.17	-0.27	-0.32	-0.28	-0.31
Basic EPS - Continuing Operations	-0.17	-0.27	-0.32	-0.28	-0.31
Basic Weighted Average Shares Outstanding	16.25M	23.03M	28.94M	30.62M	33.44M
Net EPS - Diluted	-0.17	-0.27	-0.32	-0.28	-0.31
Diluted EPS - Continuing Operations	-0.17	-0.27	-0.32	-0.28	-0.31
Diluted Weighted Average Shares Outstanding	16.25M	23.03M	28.94M	30.62M	33.44M
Normalized Basic EPS	-0.14	-0.16	-0.22	-0.18	-0.14
Normalized Diluted EPS	-0.14	-0.16	-0.22	-0.18	-0.14
Supplemental Items
EBITDA	-3.34M	-5.9M	-10.26M	-8.88M	-7.1M
EBITA	-3.42M	-5.97M	-10.37M	-9.08M	-7.28M
EBIT	-3.43M	-5.98M	-10.46M	-9.18M	-7.41M
EBITDAR	-	-	-	-8.44M	-
Effective Tax Rate - (Ratio)	21.64	11.17	12.16	3.9	3.6
Total Current Taxes	-760K	-776K	-	-	-
Normalized Net Income	-2.2M	-3.75M	-6.48M	-5.56M	-4.58M
Interest on Long-Term Debt	17.98K	22K	18K	15K	22K
Supplemental Operating Expense Items
General and Administrative Expenses	1.64M	2.39M	-	-	-
Research And Development Expense From Footnotes	3.94M	5.39M	8.61M	5.98M	3.04M
Net Rental Expense, Total	-	-	-	436K	-
Imputed Operating Lease Interest Expense	-	-	-	167K	-
Imputed Operating Lease Depreciation	-	-	-	269K	-
Stock-Based Comp., R&D Exp. (Total)	-	-	-	156K	-
Stock-Based Comp., Other (Total)	318K	484K	503K	483K	158K
Total Stock-Based Compensation	318K	484K	503K	639K	158K

Fiscal Period: December	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	2.9M	18.32M	4.76M	5.09M	3.24M
Short Term Investments	-	-	8.04M	1.66M	18K
Total Cash And Short Term Investments	2.9M	18.32M	12.81M	6.75M	3.26M
Accounts Receivable, Total	78.3K	712K	2.22M	2.27M	2.53M
Other Receivables	782K	859K	1.32M	1.06M	997K
Total Receivables	860K	1.57M	3.54M	3.32M	3.53M
Inventory	-	-	1.13M	771K	478K
Prepaid Expenses	63.76K	628K	-	323K	971K
Total Current Assets	3.82M	20.52M	17.48M	11.17M	8.23M
Gross Property Plant And Equipment	1.4M	1.51M	2.2M	2.38M	2.42M
Accumulated Depreciation	-1.03M	-1.18M	-1.36M	-1.55M	-2.02M
Net Property Plant And Equipment	375K	328K	838K	834K	400K
Goodwill	-	-	1.48M	1.48M	-
Other Intangibles, Total	38.2K	30K	1.92M	1.81M	33K
Other Long-Term Assets, Total	48K	48K	48K	77K	55K
Total Assets	4.28M	20.92M	21.76M	15.38M	8.72M
Liabilities
Accounts Payable, Total	464K	518K	1.71M	2.25M	1.02M
Accrued Expenses, Total	691K	1.17M	1.27M	2.13M	1.78M
Current Portion of Leases	105K	126K	202K	118K	121K
Current Income Taxes Payable	51.11K	85K	120K	100K	93K
Unearned Revenue Current, Total	80K	349K	206K	232K	85K
Other Current Liabilities	16.31K	23K	217K	321K	158K
Total Current Liabilities	1.41M	2.27M	3.73M	5.15M	3.26M
Long-Term Debt	1.7M	-	-	-	-
Long-Term Leases	192K	105K	86K	220K	111K
Deferred Tax Liability Non Current	-	-	496K	452K	-
Other Non Current Liabilities	212K	-	-	28K	6K
Total Liabilities	3.51M	2.37M	4.31M	5.85M	3.37M
Common Stock, Total	27.16K	278K	306K	306K	378K
Additional Paid In Capital	11.59M	23.35M	28.98M	28.98M	34.68M
Retained Earnings	-11.89M	-17.05M	-26.18M	-34.72M	-44.96M
Comprehensive Income and Other	1.04M	11.97M	14.35M	14.97M	15.24M
Total Common Equity	774K	18.55M	17.46M	9.53M	5.35M
Total Equity	774K	18.55M	17.46M	9.53M	5.35M
Total Liabilities And Equity	4.28M	20.92M	21.76M	15.38M	8.72M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	27.68M	27.84M	30.62M	30.63M	37.76M
ECS Total Common Shares Outstanding	16.29M	27.84M	30.62M	30.63M	37.76M
Book Value / Share	0.05	0.67	0.57	0.31	0.14
Tangible Book Value	736K	18.52M	14.05M	6.23M	5.32M
Tangible Book Value Per Share	0.05	0.67	0.46	0.2	0.14
Total Debt	2M	231K	288K	338K	232K
Net Debt	-903K	-18.08M	-12.52M	-6.41M	-3.02M
Debt Equivalent Oper. Leases	-	-	-	3.49M	-
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Raw Materials, Total	-	-	719K	292K	35K
Inventories - Finished Goods, Total	-	-	412K	479K	443K
Machinery, Total	706K	762K	1.17M	1.18M	1.44M
Full Time Employees	29	37	51	50	44
Part Time Employees	1	-	-	-	-

Fiscal Period: December	2020	2021	2022	2023	2024
Net Income	-2.75M	-6.17M	-9.26M	-8.55M	-10.24M
Depreciation & Amortization - CF	160K	163K	248K	390K	307K
Amortization of Goodwill and Intangible Assets - (CF)	8.33K	8K	91K	97K	129K
Depreciation & Amortization, Total	169K	171K	339K	487K	436K
Amortization of Deferred Charges, Total - (CF)	-	-	2K	9K	10K
Asset Writedown & Restructuring Costs	-	-	-	-	3.29M
Stock-Based Compensation (CF)	318K	484K	503K	638K	158K
Other Operating Activities, Total	-338K	483K	-705K	688K	-284K
Change In Accounts Receivable	384K	-1.26M	-48K	-1M	-634K
Change In Inventories	-	-	587K	360K	293K
Change In Accounts Payable	364K	838K	-2.2M	1.38M	-1.83M
Change in Other Net Operating Assets	-	-	-	157K	-352K
Cash from Operations	-1.86M	-5.45M	-10.78M	-5.84M	-9.16M
Capital Expenditure	-52.29K	-69K	-299K	-151K	-23K
Sale of Property, Plant, and Equipment	-	-	-	5K	-
Cash Acquisitions	-	-	284K	-	-
Sale (Purchase) of Intangible assets	-	-	-46K	-	-
Investment in Marketable and Equity Securities, Total	-	-	-8.04M	6.38M	1.64M
Other Investing Activities, Total	2.98K	1K	109K	284K	101K
Cash from Investing	-49.32K	-68K	-7.99M	6.52M	1.72M
Long-Term Debt Issued, Total	1.91M	2.5M	-	38K	9K
Total Debt Issued	1.91M	2.5M	-	38K	9K
Short Term Debt Repaid, Total	-	-	-295K	-	-
Long-Term Debt Repaid, Total	-49.22K	-112K	-165K	-203K	-119K
Total Debt Repaid	-49.22K	-112K	-460K	-203K	-119K
Issuance of Common Stock	423	20M	6M	-	6.42M
Other Financing Activities, Total	-82.99K	-1.46M	-380K	-15K	-659K
Cash from Financing	1.77M	20.93M	5.16M	-180K	5.65M
Foreign Exchange Rate Adjustments	-42.94K	5K	62K	-171K	-66K
Net Change in Cash	-175K	15.42M	-13.55M	328K	-1.85M
Supplemental Items
Cash Interest Paid	17.98K	22K	28K	15K	22K
Cash Income Tax Paid (Refund)	-295K	-758K	-734K	-1.28M	-
Levered Free Cash Flow	-1.48M	-3.6M	-7.14M	-3M	-6.52M
Unlevered Free Cash Flow	-1.43M	-3.59M	-7.12M	-2.99M	-6.51M
Change In Net Working Capital	-282K	437K	1.09M	-1.76M	2.46M
Net Debt Issued / Repaid	1.86M	2.39M	-460K	-165K	-110K

Fiscal Period: December	2020	2021	2022	2023	2024
Profitability
Return on Assets	-49.89	-29.64	-30.63	-30.88	-38.43
Return on Total Capital	-69.84	-34.67	-35.8	-41.54	-59.96
Return On Equity %	-138.25	-63.85	-51.44	-63.41	-137.62
Return on Common Equity	-138.25	-63.85	-51.44	-63.41	-137.62
Margin Analysis
Gross Profit Margin %	100	100	100	100	30.54
SG&A Margin	96.7	206.3	223.93	194.9	122.26
EBITDA Margin %	-196.75	-509.59	-426.97	-194.18	-140.47
EBITA Margin %	-201.44	-515.46	-431.46	-198.51	-144.07
EBIT Margin %	-201.93	-516.15	-435.25	-200.63	-146.63
Income From Continuing Operations Margin %	-162.13	-532.73	-385.35	-187.05	-202.57
Net Income Margin %	-162.13	-532.73	-385.35	-187.05	-202.57
Net Avail. For Common Margin %	-162.13	-532.73	-385.35	-187.05	-202.57
Normalized Net Income Margin	-129.31	-323.73	-269.74	-121.65	-90.66
Levered Free Cash Flow Margin	-87.04	-310.91	-297.18	-65.62	-129.02
Unlevered Free Cash Flow Margin	-84.02	-309.73	-296.5	-65.41	-128.75
Asset Turnover
Asset Turnover	0.4	0.09	0.11	0.25	0.42
Fixed Assets Turnover	5.06	3.29	4.12	5.47	8.19
Receivables Turnover (Average Receivables)	5.9	2.93	1.64	3.12	2.11
Inventory Turnover (Average Inventory)	-	-	-	-	5.62
Short Term Liquidity
Current Ratio	2.71	9.05	4.69	2.17	2.53
Quick Ratio	2.67	8.77	4.38	1.96	2.08
Operating Cash Flow to Current Liabilities	-1.32	-2.4	-2.89	-1.13	-2.81
Days Sales Outstanding (Average Receivables)	62.05	124.5	222.3	117.01	173.8
Days Outstanding Inventory (Average Inventory)	-	-	-	-	65.12
Average Days Payable Outstanding	-	-	-	-	185.96
Cash Conversion Cycle (Average Days)	-	-	-	-	52.96
Long Term Solvency
Total Debt/Equity	257.87	1.25	1.65	3.55	4.34
Total Debt / Total Capital	72.06	1.23	1.62	3.43	4.16
LT Debt/Equity	244.27	0.57	0.49	2.31	2.08
Long-Term Debt / Total Capital	68.26	0.56	0.48	2.23	1.99
Total Liabilities / Total Assets	81.94	11.34	19.8	38.04	38.67
EBIT / Interest Expense	-41.81	-271.68	-402.27	-611.67	-336.77
EBITDA / Interest Expense	-39.75	-263.91	-389.23	-579.2	-316.95
(EBITDA - Capex) / Interest Expense	-40.39	-267.05	-400.73	-589.27	-318
Total Debt / EBITDA	-0.61	-0.04	-0.03	-0.04	-0.03
Net Debt / EBITDA	0.28	3.11	1.24	0.74	0.43
Total Debt / (EBITDA - Capex)	-0.6	-0.04	-0.03	-0.04	-0.03
Net Debt / (EBITDA - Capex)	0.27	3.08	1.2	0.73	0.43
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-10.23	-31.8	107.51	90.3	10.5
Gross Profit, 1 Yr. Growth %	-10.23	-31.8	107.51	90.3	23.34
EBITDA, 1 Yr. Growth %	27.93	76.68	73.87	-12.44	-20.07
EBITA, 1 Yr. Growth %	27.61	74.53	73.7	-11.43	-19.81
EBIT, 1 Yr. Growth %	27.52	74.36	74.99	-11.28	-19.25
Earnings From Cont. Operations, 1 Yr. Growth %	25.71	124.16	50.11	-7.62	19.66
Net Income, 1 Yr. Growth %	25.71	124.16	50.11	-7.62	19.66
Normalized Net Income, 1 Yr. Growth %	30.48	70.79	72.91	-13.19	-17.65
Diluted EPS Before Extra, 1 Yr. Growth %	22	58.12	19.49	-12.71	9.58
Accounts Receivable, 1 Yr. Growth %	-84.25	812.82	211.1	241.57	11.6
Inventory, 1 Yr. Growth %	-	-	-	-31.83	-38
Net Property, Plant and Equip., 1 Yr. Growth %	27.18	-12.77	155.49	-0.48	-52.04
Total Assets, 1 Yr. Growth %	-0.51	388.35	4.03	-29.35	-43.28
Tangible Book Value, 1 Yr. Growth %	-76.73	2.42K	-24.12	-55.66	-14.68
Common Equity, 1 Yr. Growth %	-75.88	2.3K	-5.9	-45.42	-43.85
Cash From Operations, 1 Yr. Growth %	304.67	193.48	97.8	-45.82	56.74
Capital Expenditures, 1 Yr. Growth %	61.91	32.69	333.33	-49.5	-84.77
Levered Free Cash Flow, 1 Yr. Growth %	-	143.59	98.34	-57.52	117.19
Unlevered Free Cash Flow, 1 Yr. Growth %	-	151.37	98.65	-57.58	117.41
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-21.75	18.96	98.72	45.01
Gross Profit, 2 Yr. CAGR %	-	-21.75	18.96	98.72	-19.87
EBITDA, 2 Yr. CAGR %	-	50.34	75.27	22.67	-16.34
EBITA, 2 Yr. CAGR %	-	49.24	74.11	23.32	-15.72
EBIT, 2 Yr. CAGR %	-	49.11	74.67	23.9	-15.36
Earnings From Cont. Operations, 2 Yr. CAGR %	-	67.85	83.43	17.75	5.14
Net Income, 2 Yr. CAGR %	-	67.85	83.43	17.75	5.14
Normalized Net Income, 2 Yr. CAGR %	-	49.27	71.84	21.82	-15.45
Diluted EPS Before Extra, 2 Yr. CAGR %	-	38.88	37.45	2.13	-2.2
Accounts Receivable, 2 Yr. CAGR %	-	19.66	432.89	78.48	95.24
Inventory, 2 Yr. CAGR %	-	-	-	-	-34.99
Net Property, Plant and Equip., 2 Yr. CAGR %	-	5.42	49.29	59.46	-30.91
Total Assets, 2 Yr. CAGR %	-	120.43	125.4	-14.27	-36.7
Tangible Book Value, 2 Yr. CAGR %	-	142.03	336.96	-41.99	-38.5
Common Equity, 2 Yr. CAGR %	-	140.46	374.89	-28.33	-44.64
Cash From Operations, 2 Yr. CAGR %	-	244.66	140.94	3.52	-7.84
Capital Expenditures, 2 Yr. CAGR %	-	46.16	139.79	47.93	-72.26
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	119.81	-8.71	-3.93
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	123.46	-8.67	-3.95
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	8.31	39.13	63.41
Gross Profit, 3 Yr. CAGR %	-	-	8.31	39.13	10.04
EBITDA, 3 Yr. CAGR %	-	-	57.8	38.53	6.35
EBITA, 3 Yr. CAGR %	-	-	56.99	38.46	6.84
EBIT, 3 Yr. CAGR %	-	-	57.28	38.84	7.42
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	61.72	45.94	18.39
Net Income, 3 Yr. CAGR %	-	-	61.72	45.94	18.39
Normalized Net Income, 3 Yr. CAGR %	-	-	56.77	36.34	6.91
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	32.09	18.15	4.55
Accounts Receivable, 3 Yr. CAGR %	-	-	64.54	207.5	52.62
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	41.61	30.41	6.84
Total Assets, 3 Yr. CAGR %	-	-	71.62	53.11	-25.3
Tangible Book Value, 3 Yr. CAGR %	-	-	64.42	103.81	-34.03
Common Equity, 3 Yr. CAGR %	-	-	75.89	130.89	-33.93
Cash From Operations, 3 Yr. CAGR %	-	-	186.42	46.52	18.87
Capital Expenditures, 3 Yr. CAGR %	-	-	109.97	42.67	-30.66
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	26.62	21.89
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	27.99	21.96
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	-	21.72
Gross Profit, 5 Yr. CAGR %	-	-	-	-	-3.99
EBITDA, 5 Yr. CAGR %	-	-	-	-	22.14
EBITA, 5 Yr. CAGR %	-	-	-	-	22.13
EBIT, 5 Yr. CAGR %	-	-	-	-	22.48
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-	-	36.13
Net Income, 5 Yr. CAGR %	-	-	-	-	36.13
Normalized Net Income, 5 Yr. CAGR %	-	-	-	-	22.18
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-	-	17.13
Accounts Receivable, 5 Yr. CAGR %	-	-	-	-	38.47
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	-	6.27
Total Assets, 5 Yr. CAGR %	-	-	-	-	15.16
Tangible Book Value, 5 Yr. CAGR %	-	-	-	-	10.95
Common Equity, 5 Yr. CAGR %	-	-	-	-	10.77
Cash From Operations, 5 Yr. CAGR %	-	-	-	-	81.97
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	-6.57