Company Valuation: ACSL Ltd.

Data adjusted to current consolidation scope
Fiscal Period: December 2021 2022 2023 2024 2025 2026 2027 2028
Market Cap 1 25,844 22,086 12,925 11,855 16,144 28,235 - -
Change - -14.54% -41.48% -8.28% 36.18% 74.9% - -
Enterprise Value (EV) 25,844 21,730 13,536 14,170 16,989 28,235 28,235 28,235
Change - -15.92% -37.71% 4.68% 19.89% 66.2% 0% 0%
P/E -20.2x -8.5x -4.58x -4.96x -10.6x -42.6x -30.8x -69.4x
PBR - 7.77x 6.1x 129x 9.87x - - -
PEG - -0x 0.76x 0.3x 0.2x 0.7x -0.8x 1.2x
Capitalization / Revenue 51.6x 13.5x 14.4x 4.47x 6.21x 7.06x 5.65x 4.55x
EV / Revenue 0x 0x 0x 0x 0x 7.06x 5.65x 4.55x
EV / EBITDA - - - - - - - -
EV / EBIT -0x -0x -0x -0x -0x -20.8x -35.3x -141x
EV / FCF - - - - - - - -
FCF Yield - - - - - - - -
Dividend per Share 2 - - - - - - - -
Rate of return - - - - - - - -
EPS 2 -103.9 -209.8 -197 -159.9 -84.71 -34 -47.1 -20.9
Distribution rate - - - - - - - -
Net sales 1 501 1,635 896 2,655 2,599 4,000 5,000 6,200
EBITDA - -2,130 -1,953 - - - - -
EBIT 1 -1,189 -2,204 -2,071 -2,293 -1,840 -1,355 -800 -200
Net income 1 -1,226 -2,592 -2,543 -2,371 -1,364 -675 -900 -400
Net Debt - -356 611 2,315 845 - - -
Reference price 2 2,098.00 1,784.00 903.00 794.00 901.00 1,450.00 1,450.00 1,450.00
Nbr of stocks (in thousands) 12,319 12,380 14,314 14,931 17,918 19,472 - -
Announcement Date 14/02/22 14/02/23 14/02/24 13/02/25 13/02/26 - - -
1JPY in Million2JPY
Estimates

P/E, Detailed evolution



P/E (Y) EV / Sales (Y) EV / EBITDA (Y) Dividend Yield (Y) Capi.($)
-42.65x - - - 181M
57.52x - - - 2.78B
-10.21x6.71x-10.29x - 1.28B
-87.46x17.19x-106.55x - 1.19B
-147.8x - - - 1.28B
-115.98x - - - 409M
-8.71x5.23x-8.61x-.--% 356M
Average -50.76x 9.71x -41.81x 0% 1.07B
Weighted average by Cap. -27.28x 10.93x -50.58x 0%

Y-o-Y evolution of P/E

Historical PBR trend

Evolution Enterprise Value / Sales

Change in Enterprise Value/EBITDA