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ARQTArcutis Biotherapeutics, Inc.
$26.38$3.3B
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  4. Financial Ratios

Arcutis Biotherapeutics, Inc. (ARQT) Financial Ratios

Latest Ratios: P/E Ratio -202.9x · EV/EBITDA N/A · ROE -9.3%. (2017–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

ARQT 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 2017
Market Cap$3.3B$3.7B$1.7B$224M$814M$1.0B$1.0B———
Enterprise Value$3.3B$3.7B$1.7B$341M$963M$1.0B$943M———
P/E Ratio →-202.92—————————
P/S Ratio8.779.828.573.76220.96—————
P/B Ratio17.7119.5010.702.523.893.443.71———
P/FCF——————————
P/OCF——————————

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

ARQT EV Ratios

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

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
EV / Revenue—9.738.775.73261.36—————
EV / EBITDA——————————
EV / EBIT——————————
EV / FCF——————————

ARQT 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 2017
Gross Margin90.2%90.2%90.3%91.6%79.5%—————
Operating Margin-3.3%-3.3%-65.3%-404.5%-8183.0%—————
Net Profit Margin-4.3%-4.3%-71.3%-439.8%-8449.8%—————

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
ROE-9.3%-9.3%-113.8%-175.8%-122.8%-72.6%-72.9%-108.4%——
ROA-4.1%-4.1%-40.6%-66.3%-72.6%-58.4%-67.0%-53.1%-70.1%-130.3%
ROIC-5.2%-5.2%-47.8%-64.0%-71.2%-63.5%-82.3%———
ROCE-4.3%-4.3%-45.6%-68.3%-76.7%-63.5%-72.4%-57.4%-76.6%-131.3%

ARQT Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Debt / Equity0.030.030.702.320.970.260.020.00——
Debt / EBITDA——————————
Net Debt / Equity—-0.190.251.330.71-0.07-0.22-0.62——
Net Debt / EBITDA——————————
Debt / FCF——————————
Interest Coverage-0.24-0.24-4.13-7.72-18.90—————

Net cash position: cash ($43M) exceeds total debt ($6M)

ARQT Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Current Ratio3.173.174.157.0811.5712.0912.9620.3319.125.52
Quick Ratio2.992.993.976.8011.3712.0912.9620.3319.125.52
Cash Ratio1.701.702.815.8310.8311.6612.5819.3419.064.94
Asset Turnover—0.870.560.170.01—————
Inventory Turnover1.621.621.320.380.10—————
Days Sales Outstanding—141.92135.69158.03837.54—————

ARQT 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 2017
Dividend Yield——————————
Payout Ratio——————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Earnings Yield——————————
FCF Yield——————————
Buyback Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%———
Total Shareholder Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%———
Shares Outstanding—$127M$121M$69M$55M$49M$36M$38M$36M$1M

Key Metrics

Growth RegimeAccelerating
ProfitabilityModerate
Balance SheetStrained
Cash FlowMixed
Top Statement Risk

Cash runway and dilution risk

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Operating Leverage Emerges at Inflection

According to the latest quarterly data, ARQT's operating margin swung from -37.3% in Q1 2025 to +12.7% in Q2 2026, while gross margin held above 90%, signaling a potential profitability inflection.

The dramatic improvement in operating margin, from -37.3% in Q1 2025 to +12.7% in Q2 2026, appears to be driven by revenue scaling against a relatively fixed SG&A base, as gross margin remained stable around 91%. This suggests that the company is absorbing its commercial infrastructure costs as prescription volumes grow. However, the sustainability of this margin expansion warrants monitoring, as the Q2 2026 net margin of 11.6% may be influenced by one-time items or timing of expenses, and the prior quarters' deep losses indicate the fragility of the recent profitability.

Return on Capital Turns Positive

ROIC improved from -13.7% in Q2 2024 to +4.3% in Q2 2026, as per the ratio data, marking a significant turnaround, though the positive return is still modest relative to the cost of capital.

The shift in ROIC from -13.7% in Q2 2024 to +4.3% in Q2 2026 reflects the company's transition from heavy investment phase to early commercialization. The improvement is driven by margin expansion rather than asset efficiency, as asset turnover remains low at 0.27. This suggests that the company is still asset-light but requires substantial revenue growth to generate returns that exceed its cost of capital. Investors should monitor whether ROIC can sustain above the cost of capital as the company scales, given the recent debt increase.

Working Capital Drags Cash Conversion

Based on the quarterly data, ARQT's cash conversion cycle lengthened to 319 days in Q2 2026 from 198 days in Q4 2025, driven by a spike in days inventory outstanding to 317 days.

The cash conversion cycle deteriorated significantly in Q2 2026, reaching 319 days, primarily due to a jump in DIO to 317 days from 177 days in Q4 2025. This suggests that inventory levels have built up, possibly in anticipation of demand or due to channel stocking, which ties up cash. DSO also remains elevated at 105 days, indicating that the company is extending credit to payers or wholesalers. The negative working capital impact is evident in the cash flow statement, where working capital changes were -$16.2M in Q2 2026, offsetting operating income. This inefficiency may be a temporary launch-phase phenomenon, but it warrants monitoring as it could pressure liquidity.

Debt Surge Raises Coverage Concerns

As reported in the balance sheet data, ARQT's debt-to-equity ratio jumped to 0.52 in Q2 2026 from 0.03 in Q4 2025, while interest coverage improved to 4.87x, but the debt load remains a new risk.

The company took on significant debt in Q2 2026, with total debt rising to $114.1M, lifting the D/E ratio to 0.52. Despite this, interest coverage improved to 4.87x from negative levels in prior quarters, reflecting the positive operating income. However, the debt increase appears to be a strategic move to fund operations given the thin cash balance of $42.9M. The D/EBITDA ratio of 6.72x is elevated, suggesting that EBITDA is still low relative to debt, and the company may face refinancing risk if it cannot sustain profitability. Investors should monitor the terms of this debt and the company's ability to service it as it scales.

Liquidity Adequate but Cash Buffer Thin

ARQT's current ratio stands at 2.92 in Q2 2026, according to the ratio data, but cash of $34.1M covers only about 1.5 quarters of operating expenses, indicating a tight liquidity position.

The current ratio of 2.92 suggests adequate short-term liquidity, but the quick ratio of 2.67 indicates that inventory is not a major component. However, the absolute cash balance is low relative to the company's operating burn, even though Q2 2026 generated positive operating cash flow. The company's ability to withstand a severe stress scenario, such as a revenue shortfall or delayed collections, appears limited given the thin cash cushion. This suggests that the company may need to raise additional capital or draw on its debt facility to maintain liquidity, which could lead to dilution or increased leverage.

P/E Misleading for Early-Stage Biotech

The most commonly misapplied ratio for ARQT is the P/E multiple, which is negative on a TTM basis and forward P/E of 69.63, as per the valuation data, obscuring the company's true earnings power.

For a company transitioning from losses to profitability, the P/E ratio is not meaningful because it is based on trailing earnings that are distorted by one-time items and the early stage of commercialization. The forward P/E of 69.63 implies that the market expects significant earnings growth, but this may be overly optimistic given the competitive landscape and the need for sustained margin expansion. A more appropriate metric would be EV/Sales or EV/EBITDA, which better capture the value of a high-growth, asset-light business with a 91% gross margin. Investors should focus on revenue growth and operating leverage rather than P/E, as the latter can be misleading when earnings are just turning positive.

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Includes 30+ ratios · 9 years · Updated daily

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ARQT — Frequently Asked Questions

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

What is Arcutis Biotherapeutics, Inc.'s P/E ratio?

Arcutis Biotherapeutics, Inc.'s current P/E ratio is -202.9x. This places it at the 50th percentile of its historical range.

What is Arcutis Biotherapeutics, Inc.'s ROE?

Arcutis Biotherapeutics, Inc.'s return on equity (ROE) is -9.3%. The historical average is -96.5%.

Is ARQT stock overvalued?

Based on historical data, Arcutis Biotherapeutics, Inc. is trading at a P/E of -202.9x. 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 Arcutis Biotherapeutics, Inc.'s profit margins?

Arcutis Biotherapeutics, Inc. has 90.2% gross margin and -3.3% operating margin.