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MACIMelar Acquisition Corp. I
$10.88$235M
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  4. Financial Ratios

Melar Acquisition Corp. I (MACI) Financial Ratios

Latest Ratios: P/E Ratio 41.8x · EV/EBITDA N/A · ROE 3.4%. (2024–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

MACI Valuation Multiples

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

MetricTTMFY 2025FY 2024
Market Cap$235M$170M$218M
Enterprise Value$239M$174M$217M
P/E Ratio →41.8540.8852.95
P/S Ratio———
P/B Ratio1.061.031.37
P/FCF———
P/OCF———

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

MACI EV Ratios

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

MetricTTMFY 2025FY 2024
EV / Revenue———
EV / EBITDA——51.47
EV / EBIT——51.47
EV / FCF———

MACI 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 2024
Gross Margin———
Operating Margin———
Net Profit Margin———

Return on Capital

MetricTTMFY 2025FY 2024
ROE3.4%3.4%2.6%
ROA3.3%3.3%2.5%
ROIC-0.7%-0.7%—
ROCE-0.9%-0.9%-0.2%

MACI Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024
Debt / Equity0.020.02—
Debt / EBITDA———
Net Debt / Equity—0.02-0.01
Net Debt / EBITDA——-0.21
Debt / FCF———
Interest Coverage-2.73-2.73—

MACI Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024
Current Ratio0.910.9125.30
Quick Ratio0.910.9125.30
Cash Ratio0.010.0121.29
Asset Turnover———
Inventory Turnover———
Days Sales Outstanding———

MACI 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 2024
Dividend Yield———
Payout Ratio———

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024
Earnings Yield2.4%2.4%1.9%
FCF Yield———
Buyback Yield0.0%——
Total Shareholder Yield0.0%——
Shares Outstanding—$16M$22M

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Imminent Liquidation Deadline

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Speculative Premium Amidst Operational Void

According to current market data, MACI trades at a P/E of 41.85, a valuation that appears disconnected from its status as a pre-revenue shell company, suggesting investors are pricing in a high-risk call option on the sponsor's ability to execute a merger before the liquidation deadline.

The elevated P/E ratio is likely an artifact of non-operating income rather than fundamental earning power, as the company lacks any core business operations. Investors should interpret this multiple with extreme caution, as it implies a growth trajectory that is entirely dependent on the quality of an unidentified target rather than existing assets.

Liquidity Erosion Threatens Operational Runway

Based on the company's 2026Q1 financial statements, the current ratio has deteriorated to 0.78, marking a significant decline from the 27.91 ratio observed in 2025Q1 and indicating that the entity may struggle to meet its short-term administrative obligations without further sponsor-provided capital injections.

The rapid collapse in liquidity suggests that the company is consuming its remaining cash reserves at an unsustainable pace. This trend warrants close monitoring, as a current ratio below unity typically signals that the entity is becoming increasingly reliant on external financing to maintain its basic compliance and search functions.

Rising Debt Burden Signals Sponsor Reliance

As reported in quarterly balance sheet data, MACI's total debt has climbed to $3.9M in 2026Q1 from zero in 2024Q4, reflecting an increasing dependence on sponsor-backed promissory notes to fund ongoing search costs in the absence of any internal revenue generation or operational cash flow.

The shift toward debt financing suggests that the sponsor is effectively subsidizing the search process, which may create pressure to finalize a deal to recoup these outlays. Analysts should consider whether this rising leverage will complicate the capital structure of any future business combination or limit the company's negotiating leverage.

Misapplication of Traditional Earnings Metrics

Financial analysts frequently misapply the P/E ratio to MACI, a metric that obscures the reality of a shell company by treating non-operating interest income as sustainable earnings, when in fact the entity's true economic performance is better captured by its quarterly cash burn rate and remaining search runway.

Using earnings-based multiples for a SPAC is fundamentally flawed because it ignores the temporary nature of the trust account interest and the lack of operational scale. Investors should instead focus on the 'cash-to-burn' ratio to assess how much time remains before the company must either announce a transaction or face liquidation.

Download Financial Ratios Data

Includes 30+ ratios · 2 years · Updated daily

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MACI — Frequently Asked Questions

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

What is Melar Acquisition Corp. I's P/E ratio?

Melar Acquisition Corp. I's current P/E ratio is 41.8x. The historical average is 46.9x. This places it at the 50th percentile of its historical range.

What is Melar Acquisition Corp. I's ROE?

Melar Acquisition Corp. I's return on equity (ROE) is 3.4%. The historical average is 3.0%.

Is MACI stock overvalued?

Based on historical data, Melar Acquisition Corp. I is trading at a P/E of 41.8x. This is at the 50th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.