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EFOIEnergy Focus, Inc.
$2.89$18M
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  4. Financial Ratios

Energy Focus, Inc. (EFOI) Financial Ratios

Latest Ratios: P/E Ratio -16.1x · EV/EBITDA N/A · ROE -29.2%. (1996–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

EFOI Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$18M$13M$6M$5M$3M$19M$13M$6M$7M$29M$50M
Enterprise Value$17M$12M$6M$5M$9M$21M$16M$11M$3M$18M$33M
P/E Ratio →-16.06——————————
P/S Ratio5.123.601.210.860.431.970.780.460.411.461.60
P/B Ratio3.913.122.021.60—3.143.101.450.671.501.66
P/FCF———————————
P/OCF———————————

P/E links to full P/E history page with 30-year chart

EFOI EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—3.371.180.911.452.130.920.850.180.921.06
EV / EBITDA———————————
EV / EBIT———————————
EV / FCF———————————

EFOI Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin17.8%17.8%14.4%3.9%-5.3%17.2%30.8%15.5%18.8%24.3%24.8%
Operating Margin-29.3%-29.3%-37.9%-69.5%-155.7%-88.3%-24.2%-54.7%-50.2%-56.8%-54.3%
Net Profit Margin-28.8%-28.8%-32.6%-75.1%-172.2%-79.9%-35.5%-58.0%-50.3%-56.8%-54.5%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE-29.2%-29.2%-53.0%-333.6%-358.7%-150.7%-145.0%-98.0%-60.1%-45.8%-44.9%
ROA-19.2%-19.2%-20.0%-45.9%-89.8%-58.9%-49.6%-48.8%-44.8%-39.4%-37.2%
ROIC-26.1%-26.1%-45.2%-66.6%-104.5%-90.9%-39.1%-65.4%-88.1%-77.5%-105.2%
ROCE-28.4%-28.4%-52.5%-180.5%-273.9%-157.2%-81.1%-84.6%-59.0%-45.5%-44.6%

EFOI Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.050.050.130.77—0.680.981.340.20——
Debt / EBITDA———————————
Net Debt / Equity—-0.21-0.060.10—0.250.551.25-0.37-0.56-0.56
Net Debt / EBITDA———————————
Debt / FCF———————————
Interest Coverage——-315.00-10.29-9.39-11.02-8.59-22.23-1136.50-5690.00—

Net cash position: cash ($1M) exceeds total debt ($217000)

EFOI Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio5.045.042.111.450.911.651.471.432.447.956.61
Quick Ratio1.861.860.770.750.220.680.720.481.335.784.69
Cash Ratio1.151.150.230.440.010.420.350.050.884.103.37
Asset Turnover—0.700.870.560.700.691.361.080.980.900.89
Inventory Turnover1.001.001.281.241.151.042.061.741.822.632.46
Days Sales Outstanding—53.9360.38113.1354.4345.8843.8467.1444.3766.1266.41

EFOI Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield———————————
Payout Ratio———————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield———————————
FCF Yield———————————
Buyback Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.8%0.2%0.6%
Total Shareholder Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.8%0.2%0.6%
Shares Outstanding—$6M$5M$3M$1M$651571$467142$351685$342771$337314$333514

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Liquidity and capital exhaustion

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Distressed Valuation Reflects Operational Uncertainty

Based on reported figures, Energy Focus trades at a price-to-sales multiple of 5.24, which appears disconnected from its negative operating margins and shrinking revenue base, suggesting that the market may be pricing in speculative acquisition potential rather than the company's current, highly challenged fundamental performance metrics.

The negative P/E of -16.44 confirms that the company is currently unable to generate earnings, rendering traditional valuation metrics largely irrelevant for assessing intrinsic value. Investors should monitor whether the current premium over book value is supported by intellectual property assets or if it represents an overvaluation of a business in terminal decline.

Persistent Capital Decay Erodes Value

According to quarterly financial data, the company's ROIC has remained consistently negative, bottoming at -14.5% in 2023Q4, which indicates that every dollar of capital deployed is currently destroying shareholder value rather than generating the returns necessary to justify the firm's ongoing operational existence.

The inability to achieve positive returns on invested capital suggests that the company's specialized engineering focus is not translating into a sustainable competitive advantage. This trend warrants further investigation into whether the firm's cost structure is fundamentally incompatible with its current revenue scale.

Working Capital Inefficiency Strains Liquidity

As reported in financial statements, the cash conversion cycle remains highly volatile, peaking at 597 days in 2025Q1, which highlights a severe inability to manage inventory and receivables effectively compared to industry peers who operate with significantly tighter working capital cycles and faster inventory turnover.

The extremely high days inventory outstanding suggests that the company is holding significant amounts of potentially obsolete stock, which may require future write-downs. This inefficiency forces the company to tie up precious cash in non-performing assets, further exacerbating its already precarious liquidity position.

Thin Liquidity Buffers Heighten Risk

Based on the most recent quarterly data, the quick ratio of 0.95 indicates that the company's ability to meet short-term obligations without relying on inventory liquidation is limited, leaving the firm highly vulnerable to any unexpected delays in government procurement or commercial project payments.

While the current ratio appears superficially adequate at 2.85, the heavy reliance on inventory makes the quick ratio a more accurate reflection of the company's true liquidity stress. Investors should monitor the cash runway closely, as the current burn rate may necessitate further dilutive financing.

Misapplication of Price-to-Book Ratio

As evidenced by the provided financial data, the price-to-book ratio of 4.00 is a misleading metric for this business model, as it obscures the reality that the company's book value is likely inflated by intangible assets that may hold little liquidation value in a distressed scenario.

Analysts should instead focus on the cash-to-burn ratio or liquidation value of tangible assets, as the P/B ratio fails to account for the rapid erosion of equity through persistent net losses. Relying on book value in this context may lead to an overestimation of the company's floor valuation.

Download Financial Ratios Data

Includes 30+ ratios · 30 years · Updated daily

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EFOI — Frequently Asked Questions

Quick answers to the most common questions about buying EFOI stock.

What is Energy Focus, Inc.'s P/E ratio?

Energy Focus, Inc.'s current P/E ratio is -16.1x. The historical average is 22.3x.

What is Energy Focus, Inc.'s ROE?

Energy Focus, Inc.'s return on equity (ROE) is -29.2%. The historical average is -83.7%.

Is EFOI stock overvalued?

Based on historical data, Energy Focus, Inc. is trading at a P/E of -16.1x. Compare with industry peers and growth rates for a complete picture.

What are Energy Focus, Inc.'s profit margins?

Energy Focus, Inc. has 17.8% gross margin and -29.3% operating margin.