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MDAISpectral AI, Inc.
$1.69$54M
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  4. Financial Ratios

Spectral AI, Inc. (MDAI) Financial Ratios

Latest Ratios: P/E Ratio -5.8x · EV/EBITDA N/A · ROE N/A. (2021–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

MDAI Valuation Multiples

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

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021
Market Cap$54M$38M$51M$35M$181M$175M
Enterprise Value$48M$32M$50M$31M$168M$160M
P/E Ratio →-5.83—————
P/S Ratio2.741.921.721.927.1211.51
P/B Ratio————15.0512.75
P/FCF——————
P/OCF——————

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

MDAI EV Ratios

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

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021
EV / Revenue—1.651.701.736.6110.49
EV / EBITDA——————
EV / EBIT——————
EV / FCF——————

MDAI 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 2021
Gross Margin45.4%45.4%44.9%43.6%42.7%46.3%
Operating Margin-43.8%-43.8%-22.3%-71.9%-10.4%-27.4%
Net Profit Margin-38.5%-38.5%-51.8%-115.5%-11.5%-26.2%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021
ROE———-405.4%-22.6%-29.0%
ROA-45.2%-45.2%-134.4%-141.8%-15.6%-21.5%
ROIC——————
ROCE-1104.4%-1104.4%—-244.2%-20.3%-30.4%

MDAI Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021
Debt / Equity————0.100.04
Debt / EBITDA——————
Net Debt / Equity————-1.08-1.13
Net Debt / EBITDA——————
Debt / FCF——————
Interest Coverage-5.71-5.71-4.07———

Net cash position: cash ($15M) exceeds total debt ($10M)

MDAI Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021
Current Ratio0.940.940.570.802.773.86
Quick Ratio0.900.900.550.782.773.86
Cash Ratio0.750.750.290.392.223.37
Asset Turnover—0.922.451.691.360.82
Inventory Turnover12.8012.8038.3744.24——
Days Sales Outstanding—23.5330.9147.4241.9036.07

MDAI 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 2021
Dividend Yield——————
Payout Ratio——————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021
Earnings Yield——————
FCF Yield——————
Buyback Yield0.0%0.0%0.0%0.0%0.0%0.0%
Total Shareholder Yield0.0%0.0%0.0%0.0%0.0%0.0%
Shares Outstanding—$27M$18M$14M$18M$18M

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

BARDA funding dependency risk

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Speculative Pricing Amidst Revenue Decline

Based on reported figures, Spectral AI trades at a price-to-sales multiple of 2.77, a valuation that appears disconnected from the company's 33.57% year-over-year revenue contraction and the absence of positive earnings, suggesting investors are pricing the firm as a speculative R&D venture rather than a commercial entity.

The lack of a meaningful P/E or EV/EBITDA multiple reflects the company's pre-profit status and reliance on milestone-based government funding. Investors should monitor whether this valuation premium can be sustained if the transition from government-funded research to commercial product adoption continues to face delays.

Negative Margins Reflect Development Phase

As reported in financial statements, Spectral AI's operating margin of -49.4% in the most recent quarter underscores the heavy investment required for clinical trials, which significantly outweighs the gross profit generated from its current mix of government contracts and nascent hardware sales.

The gross margin of 50.8% suggests that while the core technology has potential, the high fixed-cost structure of clinical-stage medical device development prevents the company from achieving operating leverage. Future profitability appears contingent on shifting toward a higher-margin software-as-a-service model, which remains unproven at this stage.

Working Capital Volatility Hinders Operations

According to recent SEC filings, Spectral AI's cash conversion cycle remains erratic, with a negative 36-day cycle in 2026Q1, reflecting the inherent difficulty in managing liquidity when revenue recognition is tied to lumpy, milestone-based government contracts rather than predictable, recurring commercial product demand.

The asset turnover ratio of 0.20 indicates that the company is not yet effectively utilizing its asset base to generate revenue, which is typical for firms in the clinical development phase. Investors should monitor the efficiency of inventory management as the company attempts to scale its hardware deployment.

Liquidity Buffer Remains Precariously Thin

Based on the most recent quarterly data, Spectral AI's current ratio has compressed to 0.75, indicating that current liabilities now exceed current assets, which leaves the company with a limited liquidity buffer to support its ongoing research and development activities over the coming fiscal year.

The quick ratio of 0.71 further highlights the company's dependence on inventory liquidation or new funding tranches to meet short-term obligations. This liquidity profile appears vulnerable to any further delays in BARDA milestone payments or unexpected increases in clinical trial expenditures.

AI Label Obscures Hardware Friction

As indicated by the company's financial history, the market may be misapplying software-as-a-service valuation multiples to Spectral AI, overlooking the significant capital-intensive hardware friction and hospital procurement hurdles that distinguish this business model from pure-play AI diagnostic software providers.

Investors should focus on clinical trial enrollment velocity and CPT code reimbursement status rather than traditional software growth metrics. The reliance on physical hardware carts means that scaling is constrained by medical device sales cycles, which are fundamentally different from the rapid, low-friction deployment typical of pure AI software.

Download Financial Ratios Data

Includes 30+ ratios · 5 years · Updated daily

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MDAI — Frequently Asked Questions

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

What is Spectral AI, Inc.'s P/E ratio?

Spectral AI, Inc.'s current P/E ratio is -5.8x. This places it at the 50th percentile of its historical range.

Is MDAI stock overvalued?

Based on historical data, Spectral AI, Inc. is trading at a P/E of -5.8x. 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 Spectral AI, Inc.'s profit margins?

Spectral AI, Inc. has 45.4% gross margin and -43.8% operating margin.