Income Statement ACMAT Corporation OTC Markets

Stocks

ACMT

US0046161081

Property & Casualty Insurance

Market Closed - OTC Markets 15:52:44 2025-04-17 EDT			5-day change	1st Jan Change
33.00 ^USD	-1.49%		+43.48%	-

05-06	ACMAT Corporation Reports Earnings Results for the First Quarter Ended March 31, 2026	CI
03-27	ACMAT Corporation Reports Earnings Results for the Full Year Ended December 31, 2025	CI

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Published financial data: ACMAT CORPORATION

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)
Premiums and Annuity Revenues	742K	818K	909K	1.35M	999K
Total Interest And Dividend Income	1.47M	1.72M	1.77M	1.95M	1.87M
Gain (Loss) on Sale of Investments, Total (Rev)	990K	-2.21M	-606K	-277K	255K
Other Revenues, Total	104K	88.25K	73.36K	176K	164K
Total Revenues	3.31M	413K	2.15M	3.2M	3.28M
Policy Benefits	-899K	-380K	-1.14M	-221K	-167K
Policy Acquisition / Underwriting Costs, Total	58K	72.44K	137K	242K	142K
Selling General & Admin Expenses, Total	2.58M	2.82M	2.75M	2.84M	2.81M
Total Operating Expenses	1.74M	2.51M	1.74M	2.86M	2.78M
Operating Income	1.57M	-2.1M	405K	341K	502K
Interest Expense, Total	-65.91K	-61.93K	-27.8K	-22.4K	-8.55K
EBT, Excl. Unusual Items	1.5M	-2.16M	377K	319K	493K
EBT, Incl. Unusual Items	1.5M	-2.16M	377K	319K	493K
Income Tax Expense	295K	-266K	-133K	79.85K	-66.17K
Earnings From Continuing Operations	1.21M	-1.89M	510K	239K	559K
Net Income to Company	1.21M	-1.89M	510K	239K	559K
Net Income - (IS)	1.21M	-1.89M	510K	239K	559K
Net Income to Common Incl Extra Items	1.21M	-1.89M	510K	239K	559K
Net Income to Common Excl. Extra Items	1.21M	-1.89M	510K	239K	559K
Per Share Items
Net EPS - Basic	1.57	-2.45	0.66	0.31	0.73
Basic EPS - Continuing Operations	1.57	-2.45	0.66	0.31	0.73
Basic Weighted Average Shares Outstanding	772K	771K	771K	771K	771K
Net EPS - Diluted	1.57	-2.45	0.66	0.31	0.73
Diluted EPS - Continuing Operations	1.57	-2.45	0.66	0.31	0.73
Diluted Weighted Average Shares Outstanding	772K	771K	771K	771K	771K
Normalized Basic EPS	1.22	-1.75	0.31	0.26	0.4
Normalized Diluted EPS	1.22	-1.75	0.31	0.26	0.4
Supplemental Items
EBITDA	1.85M	-1.88M	586K	535K	680K
EBITA	1.57M	-2.1M	405K	341K	502K
EBIT	1.57M	-2.1M	405K	341K	502K
Total Revenues (As Reported)	3.31M	413K	2.15M	3.2M	3.28M
Effective Tax Rate - (Ratio)	19.62	12.32	-35.34	25.03	-13.42
Current Domestic Taxes	344K	-110K	-103K	109K	-25.72K
Total Current Taxes	344K	-110K	-103K	109K	-25.72K
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	-48.67K	-156K	-29.97K	-28.71K	-40.45K
Normalized Net Income	940K	-1.35M	236K	199K	308K
Interest on Long-Term Debt	65.91K	61.93K	27.8K	22.4K	-
Supplemental Operating Expense Items
General and Administrative Expenses	2.58M	2.82M	2.75M	2.84M	2.81M

Fiscal Period: December	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)
Assets
Investment In Debt Securities	28.1M	28.04M	29.99M	31.36M	31.39M
Investment In Equity and Preferred Securities, Total	11.03M	7.82M	6.2M	5.96M	4.93M
Total Other Investments	6.7M	3.43M	4.76M	2.91M	1.41M
Total investments	45.84M	39.3M	40.95M	40.23M	37.73M
Cash And Equivalents	3.08M	1.84M	1.09M	1.43M	1.04M
Reinsurance Recoverable - (IS)	692K	337K	285K	315K	290K
Other Receivables - (Insurance Template)	376K	609K	707K	723K	857K
Deferred Policy Acquisition Costs - (BS)	55.01K	83.8K	108K	71.91K	23.14K
Gross Property Plant And Equipment	6.58M	6.62M	6.66M	6.69M	6.72M
Accumulated Depreciation	-2.28M	-2.46M	-2.63M	-2.8M	-2.95M
Net Property Plant And Equipment	4.3M	4.17M	4.04M	3.89M	3.77M
Other Intangibles, Total	1.92M	1.92M	1.92M	1.92M	1.92M
Other Current Assets, Total	171K	180K	138K	157K	233K
Deferred Tax Assets Long-Term (Collected)	-	613K	509K	589K	538K
Other Long-Term Assets, Total	2.04M	2.25M	2.38M	3.76M	2.75M
Total Assets	58.46M	51.3M	52.12M	53.1M	49.16M
Liabilities
Accounts Payable, Total	954K	1.12M	1.02M	882K	862K
Insurance And Annuity Liabilities	11.1M	10.3M	9.16M	8.88M	8.45M
Unearned Premiums	482K	332K	507K	556K	267K
Reinsurance Payable - (BS)	30.55K	24.58K	50.93K	12.12K	10.13K
Current Portion of Long-Term Debt	-	775K	-	-	-
Long-Term Debt	850K	-	-	-	-
Current Income Taxes Payable	85.56K	-	-	-	-
Deferred Tax Liability Non-Current	317K	-	-	-	-
Other Non Current Liabilities	12.28M	11.18M	12.54M	13.88M	9.79M
Total Liabilities	26.09M	23.74M	23.28M	24.22M	19.38M
Common Stock, Total	771K	771K	771K	771K	771K
Retained Earnings	30.44M	28.55M	29.05M	29.27M	29.83M
Comprehensive Income and Other	1.15M	-1.76M	-970K	-1.17M	-823K
Total Common Equity	32.37M	27.56M	28.85M	28.88M	29.78M
Total Equity	32.37M	27.56M	28.85M	28.88M	29.78M
Total Liabilities And Equity	58.46M	51.3M	52.12M	53.1M	49.16M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	771K	771K	771K	771K	771K
ECS Total Common Shares Outstanding	771K	771K	772K	771K	772K
Book Value / Share	41.96	35.73	37.38	37.45	38.57
Tangible Book Value	30.45M	25.64M	26.93M	26.96M	27.86M
Tangible Book Value Per Share	39.47	33.24	34.89	34.96	36.08
Total Debt	850K	775K	0	0	0
Net Debt	-2.23M	-1.06M	-1.09M	-1.43M	-1.04M
Account Code - Inventory Valuation	3	3	3	3	3
Land - (BS)	562K	562K	562K	562K	562K
Buildings, Total	4.28M	4.28M	4.28M	4.28M	4.28M
Machinery, Total	1.54M	1.78M	1.77M	1.85M	1.89M

Fiscal Period: December	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)
Net Income	1.21M	-1.89M	510K	239K	559K
Depreciation, Depletion & Amortization	276K	218K	181K	193K	179K
Total Depreciation, Depletion & Amortization	276K	218K	181K	193K	179K
(Gain) Loss on Sale of Investments - (CF)	-990K	2.21M	606K	277K	-255K
Deferred Policy Acquisition Costs - (CF)	16.54K	-28.79K	-24.23K	36.12K	48.78K
Change in Accounts Receivable	-15.48K	-23.08K	9.31K	32.07K	-16.51K
Reinsurance Recoverable - (CF)	-361K	337K	73.83K	-23.02K	-17.02K
Change in Accounts Payable	-161K	-101K	51.06K	-57.42K	37.09K
Reinsurance Payable - (CF)	-	-	-	-	-
Change in Unearned Revenues	116K	-132K	153K	42.35K	-247K
Change In Income Taxes	143K	-218K	-80.34K	-32.44K	-116K
Change in insurance Reserves / Liabilities	-652K	-791K	-1.15M	-275K	-433K
Change in Other Net Operating Assets (Collected)	386K	-1.4M	1.24M	-95.36K	-3.17M
Other Operating Activities	-204K	-156K	72.66K	-119K	8.83K
Cash from Operations	-237K	-1.98M	1.65M	217K	-3.42M
Capital Expenditure	-150K	-41.85K	-42.73K	-32.25K	-51.24K
Investment in Marketable and Equity Securities, Total	1.71M	856K	-1.58M	189K	3.08M
Cash from Investing	1.56M	814K	-1.62M	157K	3.03M
Long-Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	-	-	-	-	-
Long-Term Debt Repaid, Total	-75K	-75K	-775K	-	-
Total Debt Repaid	-75K	-75K	-775K	-	-
Repurchase of Common Stock	-11.75K	-	-	-13.45K	-508
Cash from Financing	-86.75K	-75K	-775K	-13.45K	-508
Net Change in Cash	1.24M	-1.24M	-746K	361K	-394K
Supplemental Items
Cash Interest Paid	59.2K	55.22K	26.22K	5.6K	3.73K
Cash Income Tax Paid (Refund)	201K	79.53K	50.3K	141K	90K
Net Debt Issued / Repaid	-75K	-75K	-775K	-	-
Levered Free Cash Flow	-962K	2.13M	-803K	2.05M	1.44M
Unlevered Free Cash Flow	-921K	2.17M	-785K	2.06M	1.45M
Change In Net Working Capital	2.03M	-3.3M	1.18M	-1.69M	-1.01M

Fiscal Period: December	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)
Profitability
Return on Assets	1.69	-2.39	0.49	0.41	0.61
Return on Total Capital	2.99	-4.26	0.88	0.74	1.07
Return On Equity %	3.8	-6.32	1.81	0.83	1.91
Return on Common Equity	3.8	-6.32	1.81	0.83	1.91
Margin Analysis
Gross Profit Margin %	125.44	174.53	146.75	99.32	100.74
SG&A Margin	77.99	682.63	127.91	88.65	85.46
EBITDA Margin %	55.79	-455.35	27.26	16.72	20.72
EBITA Margin %	47.45	-508.1	18.84	10.68	15.28
EBIT Margin %	47.45	-508.1	18.84	10.68	15.28
Income From Continuing Operations Margin %	36.54	-458.65	23.75	7.48	17.03
Net Income Margin %	36.54	-458.65	23.75	7.48	17.03
Net Avail. For Common Margin %	36.54	-458.65	23.75	7.48	17.03
Normalized Net Income Margin	28.41	-326.94	10.97	6.23	9.39
Levered Free Cash Flow Margin	-29.08	515.79	-37.36	63.98	43.92
Unlevered Free Cash Flow Margin	-27.84	525.17	-36.55	64.42	44.08
Asset Turnover
Asset Turnover	0.06	0.01	0.04	0.06	0.06
Fixed Assets Turnover	0.77	0.1	0.52	0.81	0.86
Receivables Turnover (Average Receivables)	45.3	37.26	35.73	60.7	61.53
Short Term Liquidity
Current Ratio	7.1	2.84	4.44	3.82	3.36
Quick Ratio	6.36	2.45	3.93	3.22	2.55
Operating Cash Flow to Current Liabilities	-0.15	-0.88	1.05	0.15	-3
Days Sales Outstanding (Average Receivables)	8.06	9.8	10.22	6.03	5.93
Average Days Payable Outstanding	-462.1	-1.26K	-401.83	16.36K	-13.2K
Long Term Solvency
Total Debt/Equity	2.63	2.81	-	-	-
Total Debt / Total Capital	2.56	2.73	-	-	-
LT Debt/Equity	2.63	-	-	-	-
Long-Term Debt / Total Capital	2.56	-	-	-	-
Total Liabilities / Total Assets	44.63	46.27	44.65	45.61	39.42
EBIT / Interest Expense	23.81	-33.86	14.56	15.24	58.68
EBITDA / Interest Expense	28	-30.34	21.07	23.87	79.58
(EBITDA - Capex) / Interest Expense	25.72	-31.02	19.53	22.43	73.59
Total Debt / EBITDA	0.46	-0.41	-	-	-
Net Debt / EBITDA	-1.21	0.57	-1.87	-2.68	-1.52
Total Debt / (EBITDA - Capex)	0.5	-0.4	-	-	-
Net Debt / (EBITDA - Capex)	-1.31	0.55	-2.02	-2.85	-1.65
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	9.45	-87.52	361.13	48.89	2.67
Gross Profit, 1 Yr. Growth %	9.26	-82.64	307.59	0.77	4.14
EBITDA, 1 Yr. Growth %	53.62	-201.83	-131.41	-8.72	27.27
EBITA, 1 Yr. Growth %	68.34	-233.59	-119.81	-15.66	46.95
EBIT, 1 Yr. Growth %	68.34	-233.59	-119.81	-15.66	46.95
Earnings From Cont. Operations, 1 Yr. Growth %	73.65	-256.61	-127.57	-53.13	133.87
Net Income, 1 Yr. Growth %	73.65	-256.61	-127.57	-53.13	133.87
Normalized Net Income, 1 Yr. Growth %	75.4	-243.57	-117.9	-15.38	54.59
Diluted EPS Before Extra, 1 Yr. Growth %	75.99	-256.63	-127.57	-53.11	133.89
Net Property, Plant and Equip., 1 Yr. Growth %	-0.58	-3.03	-3.19	-3.5	-3.15
Accounts Receivable, 1 Yr. Growth %	37.63	40.77	-11.68	-45.56	43.08
Total Assets, 1 Yr. Growth %	1.25	-12.25	1.6	1.86	-7.42
Common Equity, 1 Yr. Growth %	3.4	-14.85	4.66	0.1	3.12
Tangible Book Value, 1 Yr. Growth %	3.63	-15.78	5.01	0.11	3.34
Cash From Operations, 1 Yr. Growth %	-18.1	733.1	-183.34	-86.81	-1.67K
Capital Expenditures, 1 Yr. Growth %	36.33	-72.09	2.1	-24.52	58.88
Levered Free Cash Flow, 1 Yr. Growth %	53.71	-321.28	-138.86	-347.27	-29.53
Unlevered Free Cash Flow, 1 Yr. Growth %	59.07	-335.38	-137.32	-354.3	-29.75
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-9.14	-63.05	-19.42	162.03	23.64
Gross Profit, 2 Yr. CAGR %	-6.59	-56.45	-12.84	102.66	2.44
EBITDA, 2 Yr. CAGR %	-10.83	25.08	-43.66	-46.46	7.78
EBITA, 2 Yr. CAGR %	-10.99	49.96	-49.22	-59.13	11.33
EBIT, 2 Yr. CAGR %	-10.99	49.96	-49.22	-59.13	11.33
Earnings From Cont. Operations, 2 Yr. CAGR %	-10.9	64.91	-35.03	-64.05	4.7
Net Income, 2 Yr. CAGR %	-10.9	64.91	-35.03	-64.05	4.7
Normalized Net Income, 2 Yr. CAGR %	-9.79	58.69	-49.93	-61.08	14.37
Diluted EPS Before Extra, 2 Yr. CAGR %	-9.6	66.03	-35.02	-64.05	4.73
Net Property, Plant and Equip., 2 Yr. CAGR %	-1.16	-1.81	-3.11	-3.34	-3.32
Accounts Receivable, 2 Yr. CAGR %	16.4	39.19	11.5	-30.66	-11.75
Total Assets, 2 Yr. CAGR %	-0.04	-5.74	-5.58	1.73	-2.89
Common Equity, 2 Yr. CAGR %	1.86	-6.16	-5.6	2.36	1.6
Tangible Book Value, 2 Yr. CAGR %	1.98	-6.58	-5.96	2.53	1.72
Cash From Operations, 2 Yr. CAGR %	-57.42	161.21	163.5	-66.84	44.12
Capital Expenditures, 2 Yr. CAGR %	76.54	-38.32	-46.62	-12.21	9.51
Levered Free Cash Flow, 2 Yr. CAGR %	7.66	84.43	-8.66	-0.45	32.01
Unlevered Free Cash Flow, 2 Yr. CAGR %	11.06	93.5	-7.66	-1.04	33.66
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	6.34	-53.12	-10.76	-1.12	91.74
Gross Profit, 3 Yr. CAGR %	1.11	-46.69	-6.02	-8.52	62.32
EBITDA, 3 Yr. CAGR %	4.4	-6.79	-21.29	-33.83	-28.54
EBITA, 3 Yr. CAGR %	9.12	1.91	-24.28	-39.86	-37.39
EBIT, 3 Yr. CAGR %	9.12	1.91	-24.28	-39.86	-37.39
Earnings From Cont. Operations, 3 Yr. CAGR %	17.58	7.53	-9.83	-41.73	-32.89
Net Income, 3 Yr. CAGR %	17.58	7.53	-9.83	-41.73	-32.89
Normalized Net Income, 3 Yr. CAGR %	15.11	5.32	-23.96	-40.36	-38.36
Diluted EPS Before Extra, 3 Yr. CAGR %	20.34	8.58	-9.42	-41.72	-32.88
Net Property, Plant and Equip., 3 Yr. CAGR %	-1.76	-1.78	-2.27	-3.24	-3.28
Accounts Receivable, 3 Yr. CAGR %	16.47	24.02	19.61	-12.2	-11.72
Total Assets, 3 Yr. CAGR %	-1.34	-4.29	-3.35	-3.16	-1.41
Common Equity, 3 Yr. CAGR %	4.57	-4.04	-2.69	-3.73	2.61
Tangible Book Value, 3 Yr. CAGR %	4.89	-4.32	-2.87	-3.98	2.8
Cash From Operations, 3 Yr. CAGR %	-30.4	14.74	78.49	-2.88	20.07
Capital Expenditures, 3 Yr. CAGR %	103.88	-4.55	-27.03	-40.09	6.98
Levered Free Cash Flow, 3 Yr. CAGR %	-37.4	36.88	8.64	28.61	-11.28
Unlevered Free Cash Flow, 3 Yr. CAGR %	-39.02	42.66	10.7	30.79	-11.72
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-4.84	-35.52	-4.83	-4.41	1.67
Gross Profit, 5 Yr. CAGR %	-0.66	-27.89	-4.72	-7.75	-2.72
EBITDA, 5 Yr. CAGR %	0.96	8.05	-18.43	-25.45	-10.75
EBITA, 5 Yr. CAGR %	3.69	20.88	-19.64	-29.65	-11.66
EBIT, 5 Yr. CAGR %	3.69	20.88	-19.64	-29.65	-11.66
Earnings From Cont. Operations, 5 Yr. CAGR %	9.56	43.02	-7.25	-30.94	-4.28
Net Income, 5 Yr. CAGR %	9.56	43.02	-7.25	-30.94	-4.28
Normalized Net Income, 5 Yr. CAGR %	8.5	32.02	-17.49	-29.62	-10.47
Diluted EPS Before Extra, 5 Yr. CAGR %	13.3	45.94	-5.95	-30.53	-4.01
Net Property, Plant and Equip., 5 Yr. CAGR %	-2.56	-2.39	-2.3	-2.41	-2.69
Accounts Receivable, 5 Yr. CAGR %	19.98	6.79	14.46	-1.72	5.91
Total Assets, 5 Yr. CAGR %	-4.15	-5	-3.06	-1.93	-3.17
Common Equity, 5 Yr. CAGR %	1.65	-1.66	0.38	-1.53	-0.99
Tangible Book Value, 5 Yr. CAGR %	1.76	-1.78	0.41	-1.64	-1.06
Cash From Operations, 5 Yr. CAGR %	-29.04	-9.11	18.54	-30.16	63.85
Capital Expenditures, 5 Yr. CAGR %	34.92	48.25	19.28	-7.69	-14.17
Levered Free Cash Flow, 5 Yr. CAGR %	-14.39	9.07	-27.19	19.78	18.17
Unlevered Free Cash Flow, 5 Yr. CAGR %	-16.62	12.4	-28.01	22.51	20.12