Series Of Individually Immaterial Business Acquisitions
Share price: $10.00
ATHENA TECHNOLOGY ACQUISITION CORP. II — Key Metrics
2 years of history · ending 2023-12-31 · SEC EDGAR
Forensics
Three classic accounting-quality scores. F-Score (0-9, higher = better fundamentals); M-Score (>-1.78 flags possible manipulation); Z-Score (>2.99 = safe, <1.81 = distressed). Use together — single-score readings are noisy.
F-Score (Piotroski 0-9)
Working Capital Analysis
52-Week Range
Trailing Returns
Liquidity & Leverage Ratios
Earnings Quality (OCF/NI · FCF/NI · Sloan Accruals)
Return on Equity
-11.3%
Return on Assets
0.9%
Current Ratio
0.26
Quick Ratio
0.26
Asset Turnover
0.00
Working Capital
$-6M
Net Current Asset Value
$-15M
Invested Capital
$-15M
OCF / Net Income
-0.67
FCF / Net Income
-0.67
Accruals Ratio (Sloan)
8.5%
Net Debt
$-419K
Tangible Common Equity
$-15M
TCE / Total Assets
-57.1%
Cash ROIC
7.5%
WC / Revenue
-320.5%
Total Payout Ratio
17887.6%
Stock Price (FY-end)
$11
Beta (5Y)
-0.00
Cost of Equity
4.5%
52W High
$11
52W Low
$10
Trailing Return 1Y
8.1%
F-Score (Piotroski)
2.00
Earnings Forecasts
Per-quarter consensus estimates + actuals + beat/miss surprise. Sourced from Finnhub (Wall Street consensus aggregation).
Source caveat: Finnhub free tier returns the consensus mean only — analyst high / low / dispersion + analyst counts require a paid plan. A "$5.00 consensus" line above could mean "20 analysts at exactly $5" (high conviction) or "10 at $5.50, 10 at $4.50" (split). Treat single-line consensus accordingly.
Stock Price on Earnings Dates
ATHENA TECHNOLOGY ACQUISITION CORP. II — Effective Tax Rate ReconciliationNEW
Bridges from the federal statutory rate (21% post-TCJA) to the effective tax rate via the issuer's tax-note reconciliation lines. Sourced from EffectiveIncomeTaxRateReconciliation* flat CompanyFacts concepts. Conditional lines (R&D credits, FDII, SBC, valuation allowance, etc.) only render when the issuer discloses them. Persistent divergence between accrual tax expense and cash taxes paid is a leading signal for deferred-tax buildup.
Effective Rate Trend
| Reconciliation Line | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|
| Federal Statutory Rate | 21.00% | 21.00% | 21.00% | 21.00% |
| State & Local Income Taxes | 0.00% | 0.00% | 0.00% | 0.00% |
| Foreign Rate Differential | — | — | — | — |
| Other Adjustments | 0.00% | 0.22% | -7.55% | -2.62% |
| Valuation Allowance Change | 11.90% | 16.77% | -13.45% | -3.63% |
| Effective Tax Rate | 32.90% | 37.99% | 0.00% | -0.35% |
Cash vs Accrual
| Item | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|
| Income Tax Expense (Accrual) | $733.9K | $820.6K | — | $4.5K |
| Income Taxes Paid (Cash) | — | — | $2.2M | — |
ATHENA TECHNOLOGY ACQUISITION CORP. II — M&A AcquisitionsNEW
Per-deal acquisition disclosures sourced from us-gaap:BusinessAcquisitionAxis dimensional XBRL. Each card surfaces the deal's purchase-price allocation (goodwill vs intangibles vs liabilities), contingent consideration (unpaid earn-outs), and pro-forma combined-entity numbers. Probability-of-Success (PoS) factor on biotech targets is the ASC 805 contingent-consideration valuation — higher = closer to commercialization, higher implied target value.