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SMAPAmplify Small-Mid Cap Equity ETF
$26.50$914M
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  4. Financial Ratios

Amplify Small-Mid Cap Equity ETF (SMAP) Financial Ratios

Latest Ratios: P/E Ratio -241.0x · EV/EBITDA N/A · ROE -174.9%. (2021–2024 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

SMAP Valuation Multiples

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

MetricTTMFY 2024FY 2023FY 2022FY 2021
Market Cap$914M$4.8B—$117M$60M
Enterprise Value$910M$4.8B—$117M$59M
P/E Ratio →-240.95——981.25—
P/S Ratio123.52652.07———
P/B Ratio433.97392.79—0.990.51
P/FCF—————
P/OCF—————

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

SMAP EV Ratios

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

MetricTTMFY 2024FY 2023FY 2022FY 2021
EV / Revenue—651.48———
EV / EBITDA————0.01
EV / EBIT—————
EV / FCF—————

SMAP Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

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

MetricTTMFY 2024FY 2023FY 2022FY 2021
Gross Margin100.0%100.0%100.0%——
Operating Margin-189.5%-189.5%-323.1%——
Net Profit Margin-290.4%-290.4%-410.1%——

Return on Capital

MetricTTMFY 2024FY 2023FY 2022FY 2021
ROE-174.9%-174.9%-37.6%0.0%-339997.0%
ROA-138.9%-138.9%-32.9%0.0%-339423.5%
ROIC-85.6%-85.6%-21.1%-0.9%-0.0%
ROCE-112.6%-112.6%-28.2%-1.2%-0.0%

SMAP Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2024FY 2023FY 2022FY 2021
Debt / Equity—————
Debt / EBITDA—————
Net Debt / Equity—-0.35—-0.00-0.01
Net Debt / EBITDA————-0.00
Debt / FCF—————
Interest Coverage-347.57-347.57-274.17——

Net cash position: cash ($4M) exceeds total debt ($0)

SMAP Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2024FY 2023FY 2022FY 2021
Current Ratio3.493.491.160.806.57
Quick Ratio3.493.491.160.806.57
Cash Ratio1.441.440.110.464.65
Asset Turnover—0.480.33——
Inventory Turnover—————
Days Sales Outstanding—————

SMAP 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 2024FY 2023FY 2022FY 2021
Dividend Yield—————
Payout Ratio—————

Total Shareholder Return Metrics

MetricTTMFY 2024FY 2023FY 2022FY 2021
Earnings Yield———0.1%—
FCF Yield—————
Buyback Yield0.0%——0.0%0.0%
Total Shareholder Yield0.0%——0.0%0.0%
Shares Outstanding—$201M$6.3B$12M$6M

Key Metrics

Growth RegimeMixed
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Imminent SPAC Liquidation Risk

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2025Q3)

Distorted Multiples Reflect Shell Status

As reported in financial statements, SMAP's P/S ratio of 123.52 and negative P/E of -240.95 highlight the disconnect between market pricing and the entity's lack of commercial operations, suggesting that investors are valuing the vehicle based on speculative merger potential rather than any underlying fundamental earnings power.

The extreme valuation multiples are characteristic of a SPAC where the denominator is essentially non-operational interest income. Investors should monitor these metrics with caution, as they do not reflect traditional business performance but rather the market's fluctuating sentiment regarding the probability and quality of a future business combination.

Capital Erosion During Search Phase

Based on the provided financial data, the ROE has consistently trended into negative territory, reaching -18.6% in 2025Q3, which indicates that the entity is failing to generate any return on invested capital while it consumes its trust assets to fund ongoing administrative and regulatory search costs.

The inability to maintain positive returns on capital is a structural reality for a pre-merger SPAC, as the entity is designed to be a temporary repository for cash. The persistent decay in ROE suggests that the longer the search phase continues, the more value is destroyed for shareholders through the depletion of the trust.

Working Capital Inefficiency and Burn

According to recent SEC filings, the entity's asset turnover remains negligible at 0.12, reflecting the absence of commercial activity and the fact that the primary asset is a static trust account rather than productive capital deployed to generate revenue through standard operational cycles or customer engagement.

The lack of a meaningful cash conversion cycle or inventory management metrics underscores the entity's status as a non-operational shell. The efficiency ratios serve only to confirm that the entity is not currently engaged in any business activity that would require or benefit from working capital optimization.

Diminishing Runway Threatens Operational Viability

As indicated by the current ratio of 2.02 in 2025Q3, the entity maintains a superficial liquidity buffer, yet the rapid depletion of cash reserves against recurring administrative expenses suggests that the company's ability to sustain its public listing is becoming increasingly precarious without an immediate capital infusion.

While the current ratio might appear adequate in isolation, it masks the reality that the entity has no reliable source of future cash inflows. Investors should monitor the cash burn rate closely, as the current trajectory suggests that the entity may face a liquidity crisis as it approaches its liquidation deadline.

Misapplication of Traditional Profitability Metrics

The most commonly misapplied metric for this business model is the Net Margin, which obscures the fact that the entity is a non-operational vehicle where negative margins are a structural feature of the search phase rather than an indicator of poor management or operational failure.

Analysts should instead focus on the 'Cash Burn Rate' and 'Remaining Trust Balance' to assess the entity's viability. Using traditional profitability ratios like Net Margin or ROE for a SPAC is misleading because it treats the necessary costs of identifying a target as if they were failed operational expenses.

Download Financial Ratios Data

Includes 30+ ratios · 4 years · Updated daily

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SMAP — Frequently Asked Questions

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

What is Amplify Small-Mid Cap Equity ETF's P/E ratio?

Amplify Small-Mid Cap Equity ETF's current P/E ratio is -241.0x. This places it at the 50th percentile of its historical range.

What is Amplify Small-Mid Cap Equity ETF's ROE?

Amplify Small-Mid Cap Equity ETF's return on equity (ROE) is -174.9%. The historical average is -70.8%.

Is SMAP stock overvalued?

Based on historical data, Amplify Small-Mid Cap Equity ETF is trading at a P/E of -241.0x. This is at the 50th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What are Amplify Small-Mid Cap Equity ETF's profit margins?

Amplify Small-Mid Cap Equity ETF has 100.0% gross margin and -189.5% operating margin.