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ATOMAtomera Incorporated
$7.08$230M
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  4. Financial Ratios

Atomera Incorporated (ATOM) Financial Ratios

Latest Ratios: P/E Ratio -10.9x · EV/EBITDA N/A · ROE -92.8%. (2013–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

ATOM 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$230M$68M$316M$174M$144M$453M$302M$49M$36M$52M$38M
Enterprise Value$213M$51M$292M$165M$128M$430M$264M$34M$17M$35M$12M
P/E Ratio →-10.89——————————
P/S Ratio3540.001048.702338.65315.51377.061131.354866.4591.60147.64477.24—
P/B Ratio11.883.7112.599.557.0915.958.083.552.053.111.48
P/FCF———————————
P/OCF———————————

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

ATOM 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—783.792162.39299.23334.371075.944265.6463.9970.68319.34—
EV / EBITDA———————————
EV / EBIT———————————
EV / FCF———————————

ATOM 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 Margin-467.7%-467.7%8.9%94.9%78.8%100.0%79.0%52.5%39.8%64.5%—
Operating Margin-32496.9%-32496.9%-14323.0%-3759.5%-4588.0%-3882.3%-24064.5%-2556.3%-5338.6%-12009.1%—
Net Profit Margin-31036.9%-31036.9%-13655.6%-3598.2%-4543.5%-3928.5%-23996.8%-2495.3%-5242.7%-11880.0%—

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE-92.8%-92.8%-85.3%-102.8%-71.3%-47.8%-58.2%-84.4%-74.5%-61.2%-198.2%
ROA-80.3%-80.3%-69.4%-78.0%-55.3%-41.7%-54.5%-76.9%-69.4%-58.5%-83.2%
ROIC-1295.9%-1295.9%-276.3%-234.5%-257.1%-368.9%—————
ROCE-94.6%-94.6%-84.5%-93.9%-61.4%-43.6%-57.7%-86.5%-75.9%-61.9%-157.1%

ATOM Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.110.110.080.200.240.230.020.01———
Debt / EBITDA———————————
Net Debt / Equity—-0.94-0.95-0.49-0.80-0.78-1.00-1.07-1.07-1.03-1.03
Net Debt / EBITDA———————————
Debt / FCF———————————
Interest Coverage-335.23-335.23-141.91-101.01-67.40-121.25————-3.78

Net cash position: cash ($19M) exceeds total debt ($2M)

ATOM Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio9.809.807.585.357.4310.5426.2910.2211.9718.6826.01
Quick Ratio9.809.807.585.357.4310.5426.2910.2211.9718.6826.01
Cash Ratio9.619.617.495.127.2810.4226.2010.1311.7518.3025.91
Asset Turnover—0.000.000.020.010.010.000.030.010.01—
Inventory Turnover———————————
Days Sales Outstanding—303.23213.59417.43————274.49365.00—

ATOM 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%0.0%0.0%0.0%
Total Shareholder Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Shares Outstanding—$31M$27M$25M$23M$22M$19M$16M$13M$12M$6M

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Pre-commercialization revenue stall

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Speculative Premium Amid Revenue Void

Based on reported financial data, Atomera trades at a price-to-sales multiple of 3540.00, a figure that reflects extreme market optimism regarding future royalty adoption rather than any current fundamental earning power, especially when compared to established semiconductor IP peers like Rambus that trade on tangible cash flows.

The current valuation appears to be entirely untethered from traditional metrics, as the company lacks positive earnings or meaningful revenue to support standard P/E or EV/EBITDA analysis. Investors should monitor whether this premium is sustainable if the company fails to transition from sporadic engineering services to high-volume licensing, as the current multiple implies a massive, yet unproven, future market share.

Negative Returns Reflect Capital Erosion

As reported in recent financial statements, Atomera's ROIC has consistently remained in negative territory, reaching -32.9% in 2026Q1, which indicates that the company is currently destroying invested capital rather than compounding it, a trend typical of pre-revenue firms heavily reliant on continuous equity-based funding.

The persistent negative return on capital highlights the structural challenge of maintaining a high-cost R&D lab without a corresponding stream of production royalties. This trend suggests that until the company achieves a breakthrough in commercial integration, capital efficiency will remain severely constrained by the high fixed costs of its proprietary materials science operations.

Working Capital Volatility Hinders Operations

According to quarterly filings, Atomera's asset turnover remains effectively at zero, reflecting the company's inability to generate meaningful revenue from its existing asset base, while the erratic nature of its DSO and DPO metrics underscores the unpredictable timing of milestone-based payments from its limited customer engagements.

The lack of consistent asset turnover suggests that the company's intellectual property has yet to be effectively monetized through standard industry channels. Investors should view the current working capital fluctuations as a symptom of a business model that is still in the experimental phase rather than one optimized for operational efficiency.

Misapplication of Traditional Revenue Multiples

Based on an analysis of the company's business model, the price-to-sales ratio is the most commonly misapplied metric for Atomera, as it obscures the fact that current revenue is derived from sporadic engineering services rather than the high-margin, scalable royalty streams that define successful semiconductor IP firms.

Using P/S to value Atomera ignores the fundamental difference between service-based revenue and royalty-based revenue, leading to a potential overestimation of the company's current commercial maturity. Analysts should instead focus on the progression of Joint Development Agreements and the number of active design wins as more accurate indicators of future value than headline revenue multiples.

Download Financial Ratios Data

Includes 30+ ratios · 13 years · Updated daily

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ATOM — Frequently Asked Questions

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

What is Atomera Incorporated's P/E ratio?

Atomera Incorporated's current P/E ratio is -10.9x. This places it at the 50th percentile of its historical range.

What is Atomera Incorporated's ROE?

Atomera Incorporated's return on equity (ROE) is -92.8%. The historical average is -87.7%.

Is ATOM stock overvalued?

Based on historical data, Atomera Incorporated is trading at a P/E of -10.9x. 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 Atomera Incorporated's profit margins?

Atomera Incorporated has -467.7% gross margin and -32496.9% operating margin.