Owner Scorecard


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ALM, Almonty Industries Inc.

Metals & Mining capital-intensive UnprofitableDistress / turnaround

A capital-intensive business, run on heavy physical assets that must be kept working and earn a return above what they cost to maintain.

Latest annual: FY2025 40-F · figures as filed, in CAD · US listing is the ordinary share
ALM · Almonty Industries Inc.
I

The business

What it sells, where the money comes from, the kind of company it is.

Revenue · FY2025
C$33M
+12.8% YoY
Vital signs · TTM
Cash & investments C$268M
Cash burn · annual C$19M
Runway 10+ yrs

The business in brief

read the 10-K →

What this business is and what moves its needle, from its own SEC filings.

Situation
Unprofitable. No meaningful revenue yet; the record is the cash on hand against the burn. Distress / turnaround. Thin interest coverage, or operating cash burned against real debt, across the record. The balance sheet carries this situation; the debt schedule sets the clock.
What moves the needle
Whether the heavy assets earn more than they cost to keep. What decides it: the return on the capital sunk into them, how much of the capex is merely standing still versus growing, and what a downturn does to a fixed-cost base. Here the balance sheet is the defense and cyclicality the enemy. On its own account, the filing leans hardest on concentrated dependence, set against the numbers in what the filing emphasizes, below.

Every line is arithmetic on the company's filings, shown in full in the sections below.

II

The record

Ten years of arithmetic, read across the cycle.

III

Quality & stewardship

Returns, the balance sheet, capital allocation, and pay.

Owner’s Scorecard

FY2025 40-F · source on SEC EDGAR →

Will it survive?

  • Does not cover its interest
    Operating income (C$36M) ÷ interest expense C$4M
    What this means

    A full year of operating profit didn't cover the interest bill. This is the zombie zone: the business depends on refinancing, asset sales, or forbearance to service its debt.

  • Net cash
    Cash C$268M − debt C$135M
    What this means

    Cash and short-term investments exceed every dollar of debt by C$134M, on net the company owes nothing, and can act from strength when others can't. Net debt is the leverage figure that matters: the cash is already set against the debt. Strategic or illiquid investments aren't counted here.

  • Negative, funded by others
    DSO 35 + DIO 114 − DPO 404 days
    What this means

    Days cash is tied up between paying suppliers and collecting from customers. A negative cycle is a quiet moat: suppliers and customers fund the operation (Buffett's “float”), the company grows on other people's money.

Is it a good business?

  • Below average
    NOPAT (C$29M) ÷ invested capital C$224M (debt + equity − cash)
    Industry peers: median -15%
    What this means

    The rate the business earns on the money tied up in it, Buffett's north star, because over time a stock tracks the ROIC beneath it. Above ~15% sustained hints at a moat; a return below the cost of capital (~8%) erodes value as a business grows rather than building it — the test Buffett weighs most. Asset-light businesses (R&D expensed, little capital) read artificially high, pair this with Owner Earnings.

  • Not enough data
    Industry peers: median -106%
    What this means

    The filing data didn't include the inputs for this check.

  • Loss, and burning cash
    Net income (C$162M) · cash from operations (C$19M)
    What this means

    The company reported a net loss, so a conversion ratio isn't meaningful. What matters then is whether operations still threw off cash, here, they did not.

How is the cash used?

  • Not enough data
    What this means

    The filing data didn't include the inputs for this check.

  • Investing or harvesting?
    Not enough data
    What this means

    The filing data didn't include the inputs for this check.

Graham’s defensive tests · 2 of 2 met

Graham’s numerical criteria for the defensive investor (The Intelligent Investor, ch. 14), run on the filings. A floor of safety, not a buy signal; many fine modern businesses fail his strictest liquidity rules by design.

  • Adequate size
    Revenue ≥ $2B (a dollar floor) · C$33M
    What this means

    Big enough to weather a storm. Graham's floor is a dollar figure — about $2B of revenue as a conservative modern stand-in. This company reports in its home currency and we carry no exchange rate, so we show the figure and leave the size bar for you to apply rather than convert it with a number we don't have.

  • Strong liquidity Pass
    Current ratio ≥ 2× · 3.89×
    What this means

    Current assets at least twice current liabilities, near-term bills covered without touching the business. Strict by design: many cash-rich modern firms run leaner and miss it, holding their cushion in longer-dated securities.

  • Conservative debt Pass
    Debt ≤ working capital · C$135M vs C$213M WC
    What this means

    Graham's rule that borrowings not exceed net current assets. Capital-heavy and buyback-heavy firms routinely fail it, read it next to interest coverage, not alone.

  • Moderate price
    P/E ≤ 15 and P/E × P/B ≤ 22.5 · decided by the price
    What this means

    Graham's valuation gate, the wall he kept between a sound business and a sound investment. Three-year average earnings are C$-0.34/share (latest year C$-0.62), the averaged base the calculator's gate runs on, and book value is C$1.36/share. Enter a price in “What the price implies” just below for the P/E, P/B, and whether it clears. But this is the rule Buffett outgrew: there's no hard P/E law, and a wonderful business can deserve a far richer multiple if the thesis holds, treat it as the bargain-hunter's floor, not a verdict on the price.

Does AI threaten the moat?

Low contestability

The moat is physical, regulated or balance-sheet-funded, the kind AI cuts costs within but does not contest.

AI is unlikely to contest a moat that is physical, regulated or balance-sheet-funded; here it reads more as a cost tool than a threat.

Read from the filing's own risk factors, paired with the industry's structure under its SIC code; the durability is read above, the price below.

All figures as filed; the source filing is linked above.

Current Position

as of fiscal year-end, Dec 31, 2025

Can the business pay what it owes this year, off the freshest balance sheet: the quality of the assets, the debt actually coming due, and what a low ratio means here.

Current assetsC$287M
  • Cash & short-term investmentsC$268M
  • ReceivablesC$3M
  • InventoryC$9M
  • Other current assetsC$6M
Current liabilitiesC$74M
  • Accounts payableC$33M
  • Other current liabilitiesC$40M
Current ratio3.89×all current assets ÷ what's due · Graham looked for 2×
Quick ratio3.76×stricter: inventory excluded
Cash ratio3.64×strictest: cash alone against what's due
Working capitalC$213Mthe cushion left after near-term bills
Cash runway14.0 yrsthe business is consuming cash; this is how long the cash on hand lasts at that rate
Deeper floors
Tangible book valueC$358Mequity stripped of goodwill & intangibles
Net current asset valueC$55MGraham's net-net: current assets less all liabilities
Debt incl. operating leasesC$135MC$542K of it operating leases

From the company's latest filing.

Peers, Metals & Mining

The same industry, side by side on owner economics. Each figure is a through-cycle median, so a peak or trough year can’t distort it; the group median at the foot is the line to read each against.

CompanyRevenueGross marginOp. marginROICOwner earn. margin
MPMP Materials$224M-10.4%-4%-3%
IAUXi-80 Gold Corp.$95M-177.0%-15%-157%
UECUranium Energy Corp.$67M31%-103.9%-12%-168%
EUenCore Energy Corp.$43M17%-168.1%-16%-106%
IDRIdaho Strategic Resources Inc.$42M6%-2.6%-9%-8%
ALMAlmonty Industries Inc.C$33M7%-111.5%-13%
URGUr Energy Inc Common Shares (Canada)$27M-9%-167.4%-32%-105%
IEIvanhoe Electric Inc.$3M65%-3501.0%-65%-2787%
Group median12%-139.4%-14%
IV

The price

What a price has to assume.

What the price implies

reverse-DCF

Enter the US price, in dollars: the NYSE/Nasdaq quote you hold. Almonty Industries Inc.'s US listing is the ordinary share itself; figures in this tool are translated at CAD 1 = $0.712 (2026-07-17, reference rate); the dollar quote then reconciles exactly. The record tables elsewhere on this page remain as filed, in CAD.

The owner-earnings base could not be formed from this filing’s tagged data (operating cash flow or capital spending is missing), so the owner-earnings reverse-DCF has no base to grow. We read the price from both ends instead: type a price to see the profitability it demands, then set the mature margin you would believe and weigh the two against each other. Nothing leaves your browser unless you enter it in your notebook.

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The assumptions

Enter a price to run it.

Owner earnings it must reach
Margin the price demands
Owner-earnings margin today

Two reads of one future. From your price: the owner earnings the company must reach, valued at a mature multiple and discounted back at your rate, expressed as the margin it implies on revenue grown at your rate. From your belief: the mature margin you would credit, set on the dial above. When the margin the price demands runs above the one you would believe, you are paying for a future taken on faith. For a deep cyclical at a trough, normalized through-cycle earnings are the better lens; this mode is for the genuinely unprofitable, and for the profitable business whose capital spending currently outruns its cash.

Cite: Owner Scorecard, "Almonty Industries Inc. (ALM), the owner's record," https://ownerscorecard.com/c/ALM, data as of 2026-07-09.

Manual order: ← ALLT its page in the Manual ALVO →

Industry order: ← ABAT the Metals & Mining chapter ALOY →