AATC AUTOSCOPE TECHNOLOGIES CORP

OTC Measuring & Controlling Devices, NEC MN CIK: 0000943034
AI RATING
HOLD
42% Confidence

Investment Thesis

AutoScope demonstrates solid financial stability with exceptional liquidity and low leverage, but faces significant headwinds with 35.8% revenue decline that overshadows net income growth driven by cost reduction rather than operational expansion. The company's 2.6% free cash flow margin and declining top-line revenue suggest structural challenges that require monitoring despite currently healthy balance sheet metrics.

Strengths

  • + Exceptional liquidity position with 6.97x current ratio and 5.35x quick ratio, indicating strong short-term financial flexibility
  • + Conservative capital structure with only 0.09x debt-to-equity ratio and 18.2x interest coverage, providing financial stability
  • + High gross margin of 77.1% demonstrates pricing power and efficient production, suggesting quality products or specialized market position

Risks

  • ! Severe revenue contraction of 35.8% YoY indicates loss of market demand or customer base that may signal structural industry challenges
  • ! Low free cash flow margin of 2.6% despite positive net income suggests cash generation quality concerns and limited capital deployment flexibility
  • ! Poor return on assets (3.4%) and return on equity (3.9%) indicate inefficient capital utilization relative to the asset base despite healthy profitability ratios

Key Metrics to Watch

Financial Metrics

Revenue
8.7M
Net Income
736.0K
EPS (Diluted)
$0.14
Free Cash Flow
228.0K
Total Assets
21.8M
Cash
3.4M

Profitability Ratios

Gross Margin 77.1%
Operating Margin 11.0%
Net Margin 8.4%
ROE 3.9%
ROA 3.4%
FCF Margin 2.6%

Balance Sheet & Liquidity

Current Ratio
6.97x
Quick Ratio
5.35x
Debt/Equity
0.09x
Debt/Assets
14.5%
Interest Coverage
18.19x
Long-term Debt
1.6M
Disclaimer: This analysis is generated by AI based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: 2026-03-18T18:40:10.857528 | Data as of: 2022-09-30 | Powered by Claude AI