Income Statement ACMAT Corporation

Stocks

ACMTA

US0046162071

Property & Casualty Insurance

Market Closed - OTC Markets 10:49:15 15/09/2026 pm IST			5-day change	1st Jan Change
19.00 ^USD	0.00%		+8.57%	-26.92%

07/05	ACMAT Corporation Reports Earnings Results for the First Quarter Ended March 31, 2026	CI
28/03	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	7L	8L	9L	13.51L	10L
Total Interest And Dividend Income	14.71L	17.21L	17.72L	19.48L	18.66L
Gain (Loss) on Sale of Investments, Total (Rev)	10L	-22.15L	-6L	-3L	3L
Other Revenues, Total	1L	88.25T	73.36T	2L	2L
Total Revenues	33.08L	4L	21.48L	31.98L	32.83L
Policy Benefits	-9L	-4L	-11.41L	-2L	-2L
Policy Acquisition / Underwriting Costs, Total	58T	72.44T	1L	2L	1L
Selling General & Admin Expenses, Total	25.8L	28.17L	27.47L	28.35L	28.06L
Total Operating Expenses	17.38L	25.1L	17.43L	28.57L	27.82L
Operating Income	15.7L	-20.97L	4L	3L	5L
Interest Expense, Total	-65.91T	-61.93T	-27.8T	-22.4T	-8.55T
EBT, Excl. Unusual Items	15.04L	-21.59L	4L	3L	5L
EBT, Incl. Unusual Items	15.04L	-21.59L	4L	3L	5L
Income Tax Expense	3L	-3L	-1L	79.85T	-66.17T
Earnings From Continuing Operations	12.09L	-18.93L	5L	2L	6L
Net Income to Company	12.09L	-18.93L	5L	2L	6L
Net Income - (IS)	12.09L	-18.93L	5L	2L	6L
Net Income to Common Incl Extra Items	12.09L	-18.93L	5L	2L	6L
Net Income to Common Excl. Extra Items	12.09L	-18.93L	5L	2L	6L
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	8L	8L	8L	8L	8L
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	8L	8L	8L	8L	8L
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	18.45L	-18.79L	6L	5L	7L
EBITA	15.7L	-20.97L	4L	3L	5L
EBIT	15.7L	-20.97L	4L	3L	5L
Total Revenues (As Reported)	33.08L	4L	21.48L	31.98L	32.83L
Effective Tax Rate - (Ratio)	19.62	12.32	-35.34	25.03	-13.42
Current Domestic Taxes	3L	-1L	-1L	1L	-25.72T
Total Current Taxes	3L	-1L	-1L	1L	-25.72T
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	-48.67T	-2L	-29.97T	-28.71T	-40.45T
Normalized Net Income	9L	-13.49L	2L	2L	3L
Interest on Long-Term Debt	65.91T	61.93T	27.8T	22.4T	-
Supplemental Operating Expense Items
General and Administrative Expenses	25.8L	28.17L	27.47L	28.35L	28.06L

Fiscal Period: December	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)
Assets
Investment In Debt Securities	2.81Cr	2.8Cr	3Cr	3.14Cr	3.14Cr
Investment In Equity and Preferred Securities, Total	1.1Cr	78.23L	61.98L	59.55L	49.29L
Total Other Investments	66.98L	34.34L	47.61L	29.13L	14.1L
Total investments	4.58Cr	3.93Cr	4.09Cr	4.02Cr	3.77Cr
Cash And Equivalents	30.77L	18.4L	10.94L	14.3L	10.36L
Reinsurance Recoverable - (IS)	7L	3L	3L	3L	3L
Other Receivables - (Insurance Template)	4L	6L	7L	7L	9L
Deferred Policy Acquisition Costs - (BS)	55.01T	83.8T	1L	71.91T	23.14T
Gross Property Plant And Equipment	65.82L	66.24L	66.64L	66.92L	67.24L
Accumulated Depreciation	-22.83L	-24.56L	-26.28L	-27.98L	-29.52L
Net Property Plant And Equipment	42.98L	41.68L	40.35L	38.94L	37.72L
Other Intangibles, Total	19.2L	19.2L	19.2L	19.2L	19.2L
Other Current Assets, Total	2L	2L	1L	2L	2L
Deferred Tax Assets Long-Term (Collected)	-	6L	5L	6L	5L
Other Long-Term Assets, Total	20.39L	22.51L	23.83L	37.63L	27.54L
Total Assets	5.85Cr	5.13Cr	5.21Cr	5.31Cr	4.92Cr
Liabilities
Accounts Payable, Total	10L	11.2L	10.15L	9L	9L
Insurance And Annuity Liabilities	1.11Cr	1.03Cr	91.59L	88.83L	84.5L
Unearned Premiums	5L	3L	5L	6L	3L
Reinsurance Payable - (BS)	30.55T	24.58T	50.93T	12.12T	10.13T
Current Portion of Long-Term Debt	-	8L	-	-	-
Long-Term Debt	8L	-	-	-	-
Current Income Taxes Payable	85.56T	-	-	-	-
Deferred Tax Liability Non-Current	3L	-	-	-	-
Other Non Current Liabilities	1.23Cr	1.12Cr	1.25Cr	1.39Cr	97.86L
Total Liabilities	2.61Cr	2.37Cr	2.33Cr	2.42Cr	1.94Cr
Common Stock, Total	8L	8L	8L	8L	8L
Retained Earnings	3.04Cr	2.86Cr	2.9Cr	2.93Cr	2.98Cr
Comprehensive Income and Other	11.54L	-17.59L	-10L	-11.66L	-8L
Total Common Equity	3.24Cr	2.76Cr	2.88Cr	2.89Cr	2.98Cr
Total Equity	3.24Cr	2.76Cr	2.88Cr	2.89Cr	2.98Cr
Total Liabilities And Equity	5.85Cr	5.13Cr	5.21Cr	5.31Cr	4.92Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	8L	8L	8L	8L	8L
ECS Total Common Shares Outstanding	8L	8L	8L	8L	8L
Book Value / Share	41.96	35.73	37.38	37.45	38.57
Tangible Book Value	3.04Cr	2.56Cr	2.69Cr	2.7Cr	2.79Cr
Tangible Book Value Per Share	39.47	33.24	34.89	34.96	36.08
Total Debt	8L	8L	0	0	0
Net Debt	-22.27L	-10.65L	-10.94L	-14.3L	-10.36L
Account Code - Inventory Valuation	3	3	3	3	3
Land - (BS)	6L	6L	6L	6L	6L
Buildings, Total	42.76L	42.76L	42.76L	42.76L	42.76L
Machinery, Total	15.4L	17.76L	17.73L	18.54L	18.86L

Fiscal Period: December	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)
Net Income	12.09L	-18.93L	5L	2L	6L
Depreciation, Depletion & Amortization	3L	2L	2L	2L	2L
Total Depreciation, Depletion & Amortization	3L	2L	2L	2L	2L
(Gain) Loss on Sale of Investments - (CF)	-10L	22.15L	6L	3L	-3L
Deferred Policy Acquisition Costs - (CF)	16.54T	-28.79T	-24.23T	36.12T	48.78T
Change in Accounts Receivable	-15.48T	-23.08T	9.31T	32.07T	-16.51T
Reinsurance Recoverable - (CF)	-4L	3L	73.83T	-23.02T	-17.02T
Change in Accounts Payable	-2L	-1L	51.06T	-57.42T	37.09T
Reinsurance Payable - (CF)	-	-	-	-	-
Change in Unearned Revenues	1L	-1L	2L	42.35T	-2L
Change In Income Taxes	1L	-2L	-80.34T	-32.44T	-1L
Change in insurance Reserves / Liabilities	-7L	-8L	-11.46L	-3L	-4L
Change in Other Net Operating Assets (Collected)	4L	-14.04L	12.41L	-95.36T	-31.7L
Other Operating Activities	-2L	-2L	72.66T	-1L	8.83T
Cash from Operations	-2L	-19.77L	16.47L	2L	-34.22L
Capital Expenditure	-1L	-41.85T	-42.73T	-32.25T	-51.24T
Investment in Marketable and Equity Securities, Total	17.1L	9L	-15.75L	2L	30.79L
Cash from Investing	15.6L	8L	-16.18L	2L	30.28L
Long-Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	-	-	-	-	-
Long-Term Debt Repaid, Total	-75T	-75T	-8L	-	-
Total Debt Repaid	-75T	-75T	-8L	-	-
Repurchase of Common Stock	-11.75T	-	-	-13.45T	-508
Cash from Financing	-86.75T	-75T	-8L	-13.45T	-508
Net Change in Cash	12.36L	-12.37L	-7L	4L	-4L
Supplemental Items
Cash Interest Paid	59.2T	55.22T	26.22T	5.6T	3.73T
Cash Income Tax Paid (Refund)	2L	79.53T	50.3T	1L	90T
Net Debt Issued / Repaid	-75T	-75T	-8L	-	-
Levered Free Cash Flow	-10L	21.29L	-8L	20.46L	14.42L
Unlevered Free Cash Flow	-9L	21.67L	-8L	20.6L	14.47L
Change In Net Working Capital	20.28L	-33.02L	11.76L	-16.86L	-10.06L

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	-1.26T	-401.83	16.36T	-13.2T
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	-1.67T
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