Financial Ratios American Rare Earths Limited

Equities

ARR

NZARRE0004S7

Non-Gold Precious Metals & Minerals

Market Closed - Australian S.E. Other stock markets 11:40:13 12/05/2026 am IST			5-day change	1st Jan Change
0.3650 ^AUD	0.00%		+5.80%	+5.80%

24/04	American Rare Earths to Start Targeted Infill Drilling at Wyoming Project, Shares Jump 7%	MT
24/04	American Rare Earths says Nasdaq listing work is expected to be completed by end of 2026	RE

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Published financial data: AMERICAN RARE EARTHS LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2021	2022	2023	2024	2025
Revenues	22.91L	-	-	-	-
Other Revenues, Total	-	40.97T	66.6T	-	-
Total Revenues	22.91L	40.97T	66.6T	-	-
Cost of Goods Sold, Total	-	-	-	-	-
Gross Profit	22.91L	40.97T	66.6T	-	-
Selling General & Admin Expenses, Total	19.21L	35.01L	35.66L	53.27L	57.12L
Exploration / Drilling Costs, Total	-	1L	-	-	-
Depreciation & Amortization - (IS)	65.08T	68.35T	89.67T	1L	1L
Impairment of Oil, Gas & Mineral Properties - (IS)	1L	-	-	-	-
Other Operating Expenses	-	-	-58.07T	-2L	-26.86T
Other Operating Expenses, Total	20.89L	36.92L	35.98L	52.89L	58.19L
Operating Income	2L	-36.51L	-35.31L	-52.89L	-58.19L
Interest Expense, Total	-11.39T	-23.32T	-9.56T	-25.38T	-5.61T
Interest And Investment Income	-	2.05T	4L	5L	7L
Net Interest Expenses	-11.39T	-21.27T	4L	5L	7L
Income (Loss) On Equity Invest.	-	-	-	-	-
Currency Exchange Gains (Loss)	-	-	73.94T	58.29T	-6.81T
Other Non Operating Income (Expenses)	-	-4L	-5L	-5L	-5L
EBT, Excl. Unusual Items	2L	-40.69L	-35.17L	-53.24L	-56.2L
Restructuring Charges	-	-95.52T	-	-	-
Gain (Loss) On Sale Of Investments	-4L	21.25L	-13.3L	-9L	-8L
EBT, Incl. Unusual Items	-3L	-20.4L	-48.47L	-62.57L	-64.65L
Income Tax Expense	-	-	-	-	-
Earnings From Continuing Operations	-3L	-20.4L	-48.47L	-62.57L	-64.65L
Earnings Of Discontinued Operations	-	-	-	-	-
Net Income to Company	-3L	-20.4L	-48.47L	-62.57L	-64.65L
Net Income - (IS)	-3L	-20.4L	-48.47L	-62.57L	-64.65L
Net Income to Common Incl Extra Items	-3L	-20.4L	-48.47L	-62.57L	-64.65L
Net Income to Common Excl. Extra Items	-3L	-20.4L	-48.47L	-62.57L	-64.65L
Per Share Items
Net EPS - Basic	-0	-0.01	-0.01	-0.01	-0.01
Basic EPS - Continuing Operations	-0	-0.01	-0.01	-0.01	-0.01
Basic Weighted Average Shares Outstanding	32Cr	37Cr	44Cr	46Cr	50Cr
Net EPS - Diluted	-0	-0.01	-0.01	-0.01	-0.01
Diluted EPS - Continuing Operations	-0	-0.01	-0.01	-0.01	-0.01
Diluted Weighted Average Shares Outstanding	32Cr	37Cr	44Cr	46Cr	50Cr
Normalized Basic EPS	0	-0.01	-0.01	-0.01	-0.01
Normalized Diluted EPS	0	-0.01	-0.01	-0.01	-0.01
American Depositary Receipts Ratio (ADR)	50	50	50	50	50
Supplemental Items
EBITDA	3L	-36.45L	-35.04L	-52.77L	-57.45L
EBITA	2L	-36.51L	-35.31L	-52.89L	-58.19L
EBIT	2L	-36.51L	-35.31L	-52.89L	-58.19L
EBITDAR	3L	-	-	-	-
Total Revenues (As Reported)	22.91L	21.68L	-7L	-	-
Effective Tax Rate - (Ratio)	-	-	-	-	-
Normalized Net Income	1L	-25.43L	-21.98L	-33.28L	-35.12L
Interest on Long-Term Debt	11.39T	23.32T	9.56T	25.38T	5.61T
Supplemental Operating Expense Items
Marketing Expenses	98.03T	1L	1L	2L	1L
Selling and Marketing Expenses	98.03T	1L	1L	2L	1L
General and Administrative Expenses	10.45L	13L	18.6L	26.43L	24.29L
Exploration/Drilling Costs	-	1L	-	-	-
Net Rental Expense, Total	31.09T	-	-	-	-
Imputed Operating Lease Interest Expense	35.72T	-	-	-	-
Imputed Operating Lease Depreciation	-4.63T	-	-	-	-
Stock-Based Comp., G&A Exp. (Total)	-	-	-	-	-
Stock-Based Comp., SG&A Exp. (Total)	6L	14.36L	5L	9L	10.18L
Stock-Based Comp., Other (Total)	-	-	-	-	-
Total Stock-Based Compensation	6L	14.36L	5L	9L	10.18L

Fiscal Period: June	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	37.01L	63.4L	1.25Cr	1.63Cr	93.53L
Total Cash And Short Term Investments	37.01L	63.4L	1.25Cr	1.63Cr	93.53L
Accounts Receivable, Total	-	-	-	-	-
Other Receivables	27.46T	69.11T	76.27T	26.83T	2L
Notes Receivable	-	-	-	32.24L	10.27L
Total Receivables	27.46T	69.11T	76.27T	32.51L	12.75L
Prepaid Expenses	37.94T	89.47T	75.63T	22.54T	34.49T
Other Current Assets, Total	38.62T	-	-	-	-
Total Current Assets	38.05L	64.98L	1.26Cr	1.96Cr	1.07Cr
Gross Property Plant And Equipment	19.8L	51.05L	88.81L	1.32Cr	1.91Cr
Accumulated Depreciation	-	-	-	-	-
Net Property Plant And Equipment	19.8L	51.05L	88.81L	1.32Cr	1.91Cr
Long-term Investments	41.64L	52.54L	41.56L	9L	10L
Other Intangibles, Total	-	-	-	-	-
Other Long-Term Assets, Total	-	69.73T	2L	3L	6L
Total Assets	99.49L	1.69Cr	2.59Cr	3.4Cr	3.13Cr
Liabilities
Accounts Payable, Total	1L	4L	4L	2L	3L
Accrued Expenses, Total	-	-	-	-	-
Current Portion of Leases	48.51T	57.21T	63.85T	2L	2L
Current Income Taxes Payable	-	-	-	-	-
Other Current Liabilities	2L	4L	2L	4L	7L
Total Current Liabilities	4L	8L	7L	8L	11.97L
Long-Term Leases	-	1L	52.3T	2L	26.92T
Other Non Current Liabilities	-	-	-	-	-
Total Liabilities	4L	9L	7L	10L	12.24L
Common Stock, Total	1.32Cr	2.08Cr	3.4Cr	4.67Cr	5.03Cr
Retained Earnings	-43.2L	-63.6L	-1.12Cr	-1.72Cr	-2.37Cr
Comprehensive Income and Other	7L	15.32L	23.72L	35.86L	34.45L
Total Common Equity	95.54L	1.6Cr	2.52Cr	3.31Cr	3.01Cr
Total Equity	95.54L	1.6Cr	2.52Cr	3.31Cr	3.01Cr
Total Liabilities And Equity	99.49L	1.69Cr	2.59Cr	3.4Cr	3.13Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	35Cr	44Cr	45Cr	49Cr	56Cr
ECS Total Common Shares Outstanding	34Cr	40Cr	45Cr	49Cr	51Cr
Book Value / Share	0.03	0.04	0.06	0.07	0.06
Tangible Book Value	95.54L	1.6Cr	2.52Cr	3.31Cr	3.01Cr
Tangible Book Value Per Share	0.03	0.04	0.06	0.07	0.06
Total Debt	48.51T	2L	1L	3L	2L
Net Debt	-36.52L	-61.66L	-1.24Cr	-1.6Cr	-91.7L
Debt Equivalent Oper. Leases	2L	-	-	-	-
Account Code - Inventory Valuation	3	3	-	3	3
Machinery, Total	11.38T	36.12T	89.01T	1L	1L
Full Time Employees	-	-	7	5	6

Fiscal Period: June	2021	2022	2023	2024	2025
Net Income	-3L	-20.4L	-48.47L	-62.57L	-64.65L
Depreciation & Amortization - CF	65.08T	68.35T	89.67T	1L	1L
Impairment of Oil, Gas & Mineral Properties - (CF)	1L	-	-	-	-
Depreciation & Amortization, Total	2L	68.35T	89.67T	1L	1L
(Gain) Loss From Sale Of Asset	-	-	-	-	-
(Gain) Loss on Sale of Investments - (CF)	-21.53L	-21.25L	13.3L	9L	8L
Asset Writedown & Restructuring Costs	-	-	-	-	9.31T
(Income) Loss On Equity Investments - (CF)	-	-	-	-	-
Stock-Based Compensation (CF)	6L	14.36L	5L	9L	10.18L
Other Operating Activities, Total	4L	-	-1L	1.26T	12.42T
Change In Accounts Receivable	-	-3.03T	-7.16T	49.44T	-4L
Change In Accounts Payable	43.93T	4L	-2L	19.9T	4L
Change In Income Taxes	-	-	-	-	-
Change in Other Net Operating Assets	11.51T	-51.53T	13.84T	53.09T	-36.01T
Cash from Operations	-11.68L	-23.39L	-31.91L	-41.35L	-44.22L
Capital Expenditure	-12.23L	-28.26L	-36.76L	-40.5L	-61.7L
Sale of Property, Plant, and Equipment	-	-	-	-	-
Cash Acquisitions	-53.84T	-	-	-	-
Investment in Marketable and Equity Securities, Total	24.69L	10.62L	-2L	-9L	-7L
Other Investing Activities, Total	-	-69.73T	-2L	-59.48T	-92.96T
Cash from Investing	11.92L	-18.34L	-40.79L	-50.16L	-69.76L
Long-Term Debt Repaid, Total	-61.54T	-62.08T	-57.21T	-1L	-3L
Total Debt Repaid	-61.54T	-62.08T	-57.21T	-1L	-3L
Issuance of Common Stock	17.83L	73.8L	1.44Cr	1.39Cr	27.2L
Repurchase of Common Stock	-	-	-	-	-
Other Financing Activities, Total	6L	-4L	-10L	-8L	20L
Cash from Financing	22.89L	68.87L	1.33Cr	1.3Cr	44.51L
Foreign Exchange Rate Adjustments	-45.64T	-74.15T	73.94T	-	-
Net Change in Cash	22.67L	26.39L	61.46L	38.14L	-69.46L
Supplemental Items
Cash Interest Paid	11.39T	23.32T	9.56T	25.38T	-
Cash Income Tax Paid (Refund)	-	-	-	-	-
Levered Free Cash Flow	-3L	-32.67L	-54.25L	-94.07L	-62.73L
Unlevered Free Cash Flow	-3L	-32.52L	-54.19L	-93.91L	-62.7L
Change In Net Working Capital	-25.44T	-4L	1L	31.01L	-23.85L
Net Debt Issued / Repaid	-61.54T	-62.08T	-57.21T	-1L	-3L

Fiscal Period: June	2021	2022	2023	2024	2025
Profitability
Return on Assets	1.52	-16.98	-10.3	-11.03	-11.13
Return on Total Capital	1.58	-17.7	-10.64	-11.26	-11.42
Return On Equity %	-3.26	-15.97	-23.53	-21.48	-20.47
Return on Common Equity	-3.26	-15.97	-23.53	-21.48	-20.47
Margin Analysis
Gross Profit Margin %	100	100	100	-	-
SG&A Margin	83.83	8.55T	5.35T	-	-
EBITDA Margin %	13.44	-8.9T	-5.26T	-	-
EBITA Margin %	8.84	-8.91T	-5.3T	-	-
EBIT Margin %	8.84	-8.91T	-5.3T	-	-
Income From Continuing Operations Margin %	-11.3	-4.98T	-7.28T	-	-
Net Income Margin %	-11.3	-4.98T	-7.28T	-	-
Net Avail. For Common Margin %	-11.3	-4.98T	-7.28T	-	-
Normalized Net Income Margin	5.21	-6.21T	-3.3T	-	-
Levered Free Cash Flow Margin	-14.63	-7.97T	-8.14T	-	-
Unlevered Free Cash Flow Margin	-14.32	-7.94T	-8.14T	-	-
Asset Turnover
Asset Turnover	0.27	0	0	-	-
Fixed Assets Turnover	1.71	0.01	0.01	-	-
Receivables Turnover (Average Receivables)	-	-	-	-	-
Short Term Liquidity
Current Ratio	9.63	8.02	19.05	24.78	8.91
Quick Ratio	9.44	7.91	18.93	20.67	8.02
Operating Cash Flow to Current Liabilities	-2.96	-2.89	-4.81	-5.23	-3.69
Days Sales Outstanding (Average Receivables)	-	-	-	-	-
Average Days Payable Outstanding	-	-	-	-	-
Long Term Solvency
Total Debt/Equity	0.51	1.08	0.46	1.03	0.61
Total Debt / Total Capital	0.51	1.07	0.46	1.02	0.6
LT Debt/Equity	-	0.73	0.21	0.52	0.09
Long-Term Debt / Total Capital	-	0.72	0.21	0.51	0.09
Total Liabilities / Total Assets	3.97	5.47	2.76	2.83	3.91
EBIT / Interest Expense	17.78	-156.57	-369.54	-208.37	-1.04T
EBITDA / Interest Expense	32.55	-153.64	-360.15	-202.98	-1.01T
(EBITDA - Capex) / Interest Expense	-74.89	-274.85	-744.82	-362.52	-2.11T
Total Debt / EBITDA	0.13	-0.05	-0.03	-0.07	-0.03
Net Debt / EBITDA	-9.86	1.72	3.59	3.1	1.61
Total Debt / (EBITDA - Capex)	-0.06	-0.03	-0.02	-0.04	-0.02
Net Debt / (EBITDA - Capex)	4.28	0.96	1.74	1.73	0.77
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	3.99T	-56.37	62.57	-	-
Gross Profit, 1 Yr. Growth %	3.99T	-56.37	62.57	-	-
EBITDA, 1 Yr. Growth %	-125.72	92.93	-3.88	50.61	8.86
EBITA, 1 Yr. Growth %	-111.42	83.03	-3.28	49.79	10.02
EBIT, 1 Yr. Growth %	-111.42	83.03	-3.28	49.79	10.02
Earnings From Cont. Operations, 1 Yr. Growth %	-128.04	687.88	137.58	29.11	3.32
Net Income, 1 Yr. Growth %	-128.04	687.88	137.58	29.11	3.32
Normalized Net Income, 1 Yr. Growth %	-110.75	106.94	-13.59	51.4	5.56
Diluted EPS Before Extra, 1 Yr. Growth %	-117.43	571.55	101.8	21.98	-4.73
Accounts Receivable, 1 Yr. Growth %	-	-	-	-	-
Net Property, Plant and Equip., 1 Yr. Growth %	186.37	157.77	73.96	49.11	44.38
Total Assets, 1 Yr. Growth %	48.04	70.14	53.1	31.28	-7.89
Tangible Book Value, 1 Yr. Growth %	51.46	67.48	57.48	31.19	-8.92
Common Equity, 1 Yr. Growth %	51.46	67.48	57.48	31.19	-8.92
Cash From Operations, 1 Yr. Growth %	21.04	100.31	36.38	29.6	6.94
Capital Expenditures, 1 Yr. Growth %	85.19	131.06	30.05	10.17	52.35
Levered Free Cash Flow, 1 Yr. Growth %	-65.54	91.21	66.05	73.41	-33.32
Unlevered Free Cash Flow, 1 Yr. Growth %	-66.18	91.16	66.61	73.31	-33.24
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	707.47	-14.45	-15.78	-	-
Gross Profit, 2 Yr. CAGR %	707.47	-14.45	-15.78	-	-
EBITDA, 2 Yr. CAGR %	-52.38	74.52	36.18	20.32	28.04
EBITA, 2 Yr. CAGR %	-61.4	43.49	33.05	20.36	28.37
EBIT, 2 Yr. CAGR %	-61.4	43.49	33.05	20.36	28.37
Earnings From Cont. Operations, 2 Yr. CAGR %	-56.34	48.64	332.65	75.14	15.5
Net Income, 2 Yr. CAGR %	-56.34	48.64	332.65	75.14	15.5
Normalized Net Income, 2 Yr. CAGR %	-62.5	51.31	33.73	14.38	26.42
Diluted EPS Before Extra, 2 Yr. CAGR %	-70.16	8.18	268.13	56.9	7.8
Accounts Receivable, 2 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 2 Yr. CAGR %	-14.99	171.7	111.76	61.05	46.72
Total Assets, 2 Yr. CAGR %	70.63	58.71	61.39	41.77	9.96
Tangible Book Value, 2 Yr. CAGR %	72.13	59.27	62.4	43.74	9.31
Common Equity, 2 Yr. CAGR %	72.13	59.27	62.4	43.74	9.31
Cash From Operations, 2 Yr. CAGR %	-4.73	55.71	65.28	32.95	17.72
Capital Expenditures, 2 Yr. CAGR %	97.36	106.86	73.35	19.7	29.55
Levered Free Cash Flow, 2 Yr. CAGR %	-44.06	83.24	78.19	69.69	7.53
Unlevered Free Cash Flow, 2 Yr. CAGR %	-44.65	83.08	78.46	69.93	7.56
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	142.82	5.25	5.97	-	-
Gross Profit, 3 Yr. CAGR %	142.82	5.25	5.97	-	-
EBITDA, 3 Yr. CAGR %	-41.39	39	43.06	40.83	16.37
EBITA, 3 Yr. CAGR %	-49.03	39.03	25.81	38.41	16.81
EBIT, 3 Yr. CAGR %	-49.03	39.03	25.81	38.41	16.81
Earnings From Cont. Operations, 3 Yr. CAGR %	-44.57	14.51	73.79	189.12	46.89
Net Income, 3 Yr. CAGR %	-44.57	14.51	73.79	189.12	46.89
Normalized Net Income, 3 Yr. CAGR %	-50	44.15	25.54	39.37	11.36
Diluted EPS Before Extra, 3 Yr. CAGR %	-57	-15.76	33.17	154.74	32.86
Accounts Receivable, 3 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 3 Yr. CAGR %	-6.56	23.04	134.17	88.39	55.29
Total Assets, 3 Yr. CAGR %	27.6	70.46	56.81	50.65	22.79
Tangible Book Value, 3 Yr. CAGR %	28.65	70.56	58.67	51.25	23.46
Common Equity, 3 Yr. CAGR %	28.65	70.56	58.67	51.25	23.46
Cash From Operations, 3 Yr. CAGR %	-11.48	22.05	48.98	52.41	23.64
Capital Expenditures, 3 Yr. CAGR %	501.71	108.01	77.21	49.04	29.72
Levered Free Cash Flow, 3 Yr. CAGR %	-44.64	45.02	77.32	76.58	24.29
Unlevered Free Cash Flow, 3 Yr. CAGR %	-45.03	44.8	77.42	76.73	24.45
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	49.94	-47.58	-16.08	-	-
Gross Profit, 5 Yr. CAGR %	68.39	-46.8	-16.08	-	-
EBITDA, 5 Yr. CAGR %	-14.34	29.21	18.05	31.2	36.85
EBITA, 5 Yr. CAGR %	-21.23	28.71	18.22	31.24	26.83
EBIT, 5 Yr. CAGR %	-21.23	28.71	18.22	31.24	26.83
Earnings From Cont. Operations, 5 Yr. CAGR %	-18.44	14.57	26.09	35.73	47.59
Net Income, 5 Yr. CAGR %	-18.44	18.15	26.09	35.73	47.59
Normalized Net Income, 5 Yr. CAGR %	-23.25	31.53	18.12	31.41	25.89
Diluted EPS Before Extra, 5 Yr. CAGR %	-32.35	-4.95	1.51	8.04	22.37
Net Property, Plant and Equip., 5 Yr. CAGR %	-	18.05	29.61	37.03	94.23
Total Assets, 5 Yr. CAGR %	17.48	19.99	40.17	58.35	36.06
Tangible Book Value, 5 Yr. CAGR %	47.26	22.37	41.21	59.28	36.7
Common Equity, 5 Yr. CAGR %	17.62	22.37	41.21	59.28	36.7
Cash From Operations, 5 Yr. CAGR %	14.63	20.55	13.64	26.3	35.59
Capital Expenditures, 5 Yr. CAGR %	-	-	265.77	66.76	56.34
Levered Free Cash Flow, 5 Yr. CAGR %	-0.38	-0.07	22.39	54.43	45.17
Unlevered Free Cash Flow, 5 Yr. CAGR %	-0.81	-0.16	22.36	54.37	45.23