Capital Intensity
Score how much of a company is physical plant, inventory, and equipment, whether that base is being maintained, and whether the shares have tangible backing.
Eocene Ltd.
Net PP&E was missing, so the physical footprint could not be scored.
Physical asset ratio
—Physical asset ratio · 2025-12-31(Net PP&E + inventory) / total assetsNet PP&E—Not reportedInventory—Not reportedTotal assets$18.63MtotalAssetsResult —
Net PP&E plus inventory, divided by total assets. Above 50% is a heavy footprint.
Fixed asset turnover
—Fixed asset turnover · 2025-12-31Revenue / net PP&ERevenue$0.00totalRevenueNet PP&E—Not reportedResult —
Revenue per dollar of the physical asset base.
Capex / D&A
—Capex / D&A · 2025-12-31Capital expenditures / depreciation and amortizationCapex$0.00capitalExpendituresD&A—reconciledDepreciationResult —
Above 1.0x means the physical base is being replaced or expanded.
Tangible book / share
$19.18Tangible book / share · 2025-12-31(Total assets − goodwill − intangibles − liabilities) / sharesTotal assets$18.63MtotalAssetsGoodwill$0.00Not reported, treated as 0Intangibles$0.00Not reported, treated as 0Liabilities$2.85MtotalLiabTangible book$15.78MShares822,673commonStockSharesOutstandingGoodwill was not reported and is treated as zero.Intangibles were not reported and are treated as zero.Result $19.18
Assets minus goodwill, intangibles, and liabilities, per share.
Price / tangible book
0.13xPrice / tangible bookPrice / tangible book per sharePrice$2.45Latest quoteTangible book / share$19.182025-12-31Result 0.13x
Price $2.45.
Fixed-charge coverage
—Fixed-charge coverage · 2025-12-31(EBITDA − capex) / (interest + short-term debt)EBITDA-$8.51MebitdaCapex$0.00capitalExpendituresInterest—Not reportedShort-term debt—Not reportedEBITDA − capex-$8.51MResult —
EBITDA minus capex, divided by interest plus short-term debt.
FCF yield
-213.4%Free cash flow yield · 2025-12-31Latest free cash flow / current market capFree cash flow-$6.32MfreeCashFlowMarket cap$2.96MMarketCapitalizationResult -213.4%
Latest free cash flow divided by current market cap ($2.96M).
ROIC
—ROIC · 2025-12-31Operating income × (1 − tax rate) / (equity + debt − cash)Operating income-$8.51MoperatingIncomeTax expense—Not reportedPretax income-$10.31MincomeBeforeTaxTax rate—Equity$15.78MtotalStockholderEquityDebt—Not reportedCash$3.99McashInvested capital—ROIC needs a positive pretax income so an effective tax rate can be calculated.Result —
After-tax operating income over equity plus debt minus cash.
Footprint and return
Turnover and reinvestment
| Year | Physical | FAT | Capex/D&A | TBV/sh | Coverage | FCF | ROIC | EBIT/PP&E |
|---|---|---|---|---|---|---|---|---|
| 2022 | 2.0%Physical asset ratio · 2022-12-31(Net PP&E + inventory) / total assetsNet PP&E$337.00KpropertyPlantAndEquipmentNetInventory$0.00Not reported, treated as 0Total assets$16.56MtotalAssetsInventory was not reported and is treated as zero.Result 2.0% | 0.00xFixed asset turnover · 2022-12-31Revenue / net PP&ERevenue$0.00totalRevenueNet PP&E$337.00KpropertyPlantAndEquipmentNetResult 0.00x | 0.11xCapex / D&A · 2022-12-31Capital expenditures / depreciation and amortizationCapex$4.00KcapitalExpendituresD&A$35.00KreconciledDepreciationResult 0.11x | $766.94Tangible book / share · 2022-12-31(Total assets − goodwill − intangibles − liabilities) / sharesTotal assets$16.56MtotalAssetsGoodwill$0.00Not reported, treated as 0Intangibles$0.00Not reported, treated as 0Liabilities$3.14MtotalLiabTangible book$13.42MShares17,502commonStockSharesOutstandingGoodwill was not reported and is treated as zero.Intangibles were not reported and are treated as zero.Result $766.94 | —Fixed-charge coverage · 2022-12-31(EBITDA − capex) / (interest + short-term debt)EBITDA-$17.62MebitdaCapex$4.00KcapitalExpendituresInterest—Not reportedShort-term debt—Not reportedEBITDA − capex-$17.62MResult — | -$18.51MFree cash flow · 2022-12-31Reported free cash flowOperating cash flow-$18.50MtotalCashFromOperatingActivitiesCapex$4.00KcapitalExpendituresFree cash flow-$18.51MfreeCashFlowFree cash flow is the amount reported on the cash-flow statement.Result -$18.51M | —ROIC · 2022-12-31Operating income × (1 − tax rate) / (equity + debt − cash)Operating income-$17.65MoperatingIncomeTax expense—Not reportedPretax income-$17.87MincomeBeforeTaxTax rate—Equity$13.42MtotalStockholderEquityDebt—Not reportedCash$2.02McashInvested capital—ROIC needs a positive pretax income so an effective tax rate can be calculated.Result — | -52.38xEBIT / PP&E · 2022-12-31Operating income / net PP&EOperating income-$17.65MoperatingIncomeNet PP&E$337.00KpropertyPlantAndEquipmentNetResult -52.38x |
| 2023 | 0.8%Physical asset ratio · 2023-12-31(Net PP&E + inventory) / total assetsNet PP&E$125.00KpropertyPlantAndEquipmentNetInventory$0.00Not reported, treated as 0Total assets$16.63MtotalAssetsInventory was not reported and is treated as zero.Result 0.8% | 0.00xFixed asset turnover · 2023-12-31Revenue / net PP&ERevenue$0.00totalRevenueNet PP&E$125.00KpropertyPlantAndEquipmentNetResult 0.00x | 0.00xCapex / D&A · 2023-12-31Capital expenditures / depreciation and amortizationCapex$0.00capitalExpendituresD&A$31.00KreconciledDepreciationResult 0.00x | $264.09Tangible book / share · 2023-12-31(Total assets − goodwill − intangibles − liabilities) / sharesTotal assets$16.63MtotalAssetsGoodwill$0.00Not reported, treated as 0Intangibles$0.00Not reported, treated as 0Liabilities$2.75MtotalLiabTangible book$13.88MShares52,555commonStockSharesOutstandingGoodwill was not reported and is treated as zero.Intangibles were not reported and are treated as zero.Result $264.09 | —Fixed-charge coverage · 2023-12-31(EBITDA − capex) / (interest + short-term debt)EBITDA-$7.46MebitdaCapex$0.00capitalExpendituresInterest—Not reportedShort-term debt—Not reportedEBITDA − capex-$7.46MResult — | -$6.14MFree cash flow · 2023-12-31Reported free cash flowOperating cash flow-$6.14MtotalCashFromOperatingActivitiesCapex$0.00capitalExpendituresFree cash flow-$6.14MfreeCashFlowFree cash flow is the amount reported on the cash-flow statement.Result -$6.14M | —ROIC · 2023-12-31Operating income × (1 − tax rate) / (equity + debt − cash)Operating income-$7.49MoperatingIncomeTax expense—Not reportedPretax income-$6.91MincomeBeforeTaxTax rate—Equity$13.88MtotalStockholderEquityDebt—Not reportedCash$2.86McashInvested capital—ROIC needs a positive pretax income so an effective tax rate can be calculated.Result — | -59.94xEBIT / PP&E · 2023-12-31Operating income / net PP&EOperating income-$7.49MoperatingIncomeNet PP&E$125.00KpropertyPlantAndEquipmentNetResult -59.94x |
| 2024 | —Physical asset ratio · 2024-12-31(Net PP&E + inventory) / total assetsNet PP&E—Not reportedInventory—Not reportedTotal assets$18.50MtotalAssetsResult — | —Fixed asset turnover · 2024-12-31Revenue / net PP&ERevenue$0.00totalRevenueNet PP&E—Not reportedResult — | 0.00xCapex / D&A · 2024-12-31Capital expenditures / depreciation and amortizationCapex$0.00capitalExpendituresD&A$83.00KreconciledDepreciationResult 0.00x | $78.45Tangible book / share · 2024-12-31(Total assets − goodwill − intangibles − liabilities) / sharesTotal assets$18.50MtotalAssetsGoodwill$0.00Not reported, treated as 0Intangibles$0.00Not reported, treated as 0Liabilities$2.17MtotalLiabTangible book$16.33MShares208,110commonStockSharesOutstandingGoodwill was not reported and is treated as zero.Intangibles were not reported and are treated as zero.Result $78.45 | —Fixed-charge coverage · 2024-12-31(EBITDA − capex) / (interest + short-term debt)EBITDA-$6.20MebitdaCapex$0.00capitalExpendituresInterest—Not reportedShort-term debt—Not reportedEBITDA − capex-$6.20MResult — | -$5.88MFree cash flow · 2024-12-31Reported free cash flowOperating cash flow-$5.88MtotalCashFromOperatingActivitiesCapex$0.00capitalExpendituresFree cash flow-$5.88MfreeCashFlowFree cash flow is the amount reported on the cash-flow statement.Result -$5.88M | —ROIC · 2024-12-31Operating income × (1 − tax rate) / (equity + debt − cash)Operating income-$6.28MoperatingIncomeTax expense—Not reportedPretax income-$7.52MincomeBeforeTaxTax rate—Equity$16.33MtotalStockholderEquityDebt—Not reportedCash$4.65McashInvested capital—ROIC needs a positive pretax income so an effective tax rate can be calculated.Result — | —EBIT / PP&E · 2024-12-31Operating income / net PP&EOperating income-$6.28MoperatingIncomeNet PP&E—Not reportedResult — |
| 2025 | —Physical asset ratio · 2025-12-31(Net PP&E + inventory) / total assetsNet PP&E—Not reportedInventory—Not reportedTotal assets$18.63MtotalAssetsResult — | —Fixed asset turnover · 2025-12-31Revenue / net PP&ERevenue$0.00totalRevenueNet PP&E—Not reportedResult — | —Capex / D&A · 2025-12-31Capital expenditures / depreciation and amortizationCapex$0.00capitalExpendituresD&A—reconciledDepreciationResult — | $19.18Tangible book / share · 2025-12-31(Total assets − goodwill − intangibles − liabilities) / sharesTotal assets$18.63MtotalAssetsGoodwill$0.00Not reported, treated as 0Intangibles$0.00Not reported, treated as 0Liabilities$2.85MtotalLiabTangible book$15.78MShares822,673commonStockSharesOutstandingGoodwill was not reported and is treated as zero.Intangibles were not reported and are treated as zero.Result $19.18 | —Fixed-charge coverage · 2025-12-31(EBITDA − capex) / (interest + short-term debt)EBITDA-$8.51MebitdaCapex$0.00capitalExpendituresInterest—Not reportedShort-term debt—Not reportedEBITDA − capex-$8.51MResult — | -$6.32MFree cash flow · 2025-12-31Reported free cash flowOperating cash flow-$6.32MtotalCashFromOperatingActivitiesCapex$0.00capitalExpendituresFree cash flow-$6.32MfreeCashFlowFree cash flow is the amount reported on the cash-flow statement.Result -$6.32M | —ROIC · 2025-12-31Operating income × (1 − tax rate) / (equity + debt − cash)Operating income-$8.51MoperatingIncomeTax expense—Not reportedPretax income-$10.31MincomeBeforeTaxTax rate—Equity$15.78MtotalStockholderEquityDebt—Not reportedCash$3.99McashInvested capital—ROIC needs a positive pretax income so an effective tax rate can be calculated.Result — | —EBIT / PP&E · 2025-12-31Operating income / net PP&EOperating income-$8.51MoperatingIncomeNet PP&E—Not reportedResult — |
- Free-cash-flow yield is extreme. Market cap and free cash flow may be in different units.
Latest year inputs (2025)
Net PP&E: —
Inventory: —
Total assets: $18.63M
Goodwill: $0.00
Intangibles: $0.00
Liabilities: $2.85M
Tangible book: $15.78M
Shares: 822,673
Revenue: $0.00
Capex: $0.00
D&A: —
EBITDA: -$8.51M
Interest: —
Short-term debt: —
Free cash flow: -$6.32M
Operating income: -$8.51M
Invested capital: —
Tax rate: —