Saturday 17 October 2026
Export AMS’s income statement to Excel — free account
American Shared Hospital Services
AMS Healthcare Medical Care Facilities
American Shared Hospital Services' revenue for fiscal 2025 (year ended December 2025) was $28.1 million, down 0.91% from fiscal 2024. In the quarter to June 2026, revenue grew 19.2%, EPS fell 75.0%, free cash flow grew 195.8% and total debt fell 32.7%, each against the same quarter a year earlier. Dividend growth for three consecutive years; insiders bought in the last twelve months.
1.28
0.02
+1.59%
Follow AMS
| Dec '16 | Dec '17 | Dec '18 | Dec '19 | Dec '20 | Dec '21 | Dec '22 | Dec '23 | Dec '24 | Dec '25 | |
|---|---|---|---|---|---|---|---|---|---|---|
P/E ratio |
20.00 | 7.73 | 13.22 | 20.33 | 0.00 | 59.25 | 14.00 | 26.67 | 9.11 | 0.00 |
Piotroski F-Score |
7 | 7 | 6 | 6 | 2 | 8 | 8 | 6 | 5 | 3 |
Altman Z-Score |
1.01 | 1.06 | 1.06 | 1.23 | 0.19 | 1.24 | 1.76 | 1.30 | 1.26 | 0.67 |
P/S ratio |
1.01 | 0.75 | 0.70 | 0.70 | 0.77 | 0.81 | 0.94 | 0.72 | 0.73 | 0.50 |
P/FCF ratio |
2.58 | 2.04 | 2.14 | 2.05 | 1.45 | 3.12 | 2.70 | 0.00 | 0.00 | 0.00 |
Altman Z″-Score (non-manufacturers) |
1.59 | 1.98 | 2.14 | 2.70 | (0.17) | 2.96 | 4.21 | 3.02 | 2.94 | 0.38 |
Beneish M-Score |
(2.58) | (2.83) | (2.42) | (2.57) | (4.61) | (3.24) | (3.27) | (2.98) | (0.97) | (2.06) |
P/Operating CF |
7.06 | 5.10 | 7.56 | 8.21 | 8.13 | 4.59 | 11.56 | (4.99) | 75.64 | (19.83) |
Dividend Safety Score |
— | — | — | — | — | — | — | — | — | 10 |
P/B ratio |
0.70 | 0.49 | 0.45 | 0.45 | 0.58 | 0.59 | 0.72 | 0.58 | 0.69 | 0.50 |
Price to Tangible BV |
0.70 | 0.49 | 0.45 | 0.45 | 0.62 | 0.63 | 0.76 | 0.61 | 0.72 | 0.53 |
EV/Sales |
2.03 | 1.56 | 0.89 | 0.82 | 0.95 | 1.24 | 0.99 | 0.80 | 1.05 | 1.29 |
EV/EBITDA |
3.36 | 2.75 | 1.70 | 1.65 | 0.00 | 3.06 | 2.41 | 2.59 | 5.97 | 9.45 |
EV/Operating CF |
4.53 | 3.88 | 2.18 | 2.11 | 1.74 | 3.48 | 2.70 | 2.99 | 177.44 | 11.68 |
EV/FCF |
5.18 | 4.24 | 2.71 | 2.40 | 1.80 | 4.75 | 2.85 | (30.77) | (3.96) | (7.97) |
Quick Ratio |
0.86 | 0.86 | 0.92 | 1.08 | 0.72 | 2.22 | 3.20 | 1.73 | 2.25 | 0.68 |
Current Ratio |
0.91 | 0.99 | 1.05 | 1.31 | 0.88 | 2.56 | 3.62 | 1.90 | 2.52 | 0.76 |
Net Debt/EBITDA |
1.68 | 1.43 | 0.35 | 0.25 | (2.26) | 1.05 | 0.13 | 0.28 | 1.79 | 3.55 |
Debt/Assets |
36.57% | 31.51% | 9.48% | 8.01% | 17.34% | 34.70% | 30.64% | 32.44% | 33.53% | 31.17% |
Debt/Equity |
0.82 | 0.61 | 0.18 | 0.14 | 0.32 | 0.65 | 0.53 | 0.59 | 0.67 | 0.62 |
Asset Turnover |
0.33 | 0.33 | 0.34 | 0.37 | 0.37 | 0.40 | 0.44 | 0.46 | 0.52 | 0.49 |
Operating CF/Net income |
9.01 | 4.08 | 7.88 | 12.21 | (1.38) | 32.30 | 5.45 | 9.37 | 0.08 | (1.99) |
Capex/Depreciation |
(0.16) | (0.10) | (0.23) | (0.13) | (0.04) | (0.33) | (0.08) | (1.20) | (1.22) | (1.31) |
Interest Coverage |
2.93 | 2.25 | 2.14 | 2.17 | (7.95) | 2.83 | 4.02 | 1.24 | (0.87) | (1.28) |
| 3.55% | 6.74% | 3.36% | 2.10% | (25.45%) | 0.81% | 5.33% | 2.35% | 7.76% | (5.38%) | |
| 1.62% | 3.24% | 1.77% | 1.18% | (14.49%) | 0.44% | 2.97% | 1.32% | 4.03% | (2.69%) | |
ROIC |
4.44% | 3.30% | 3.35% | 2.81% | (21.99%) | 2.66% | 5.70% | 0.60% | (4.50%) | (5.43%) |
Return on Tangible Assets |
1.84% | 3.98% | 2.17% | 1.50% | (24.42%) | 0.52% | 3.59% | 1.72% | 4.65% | (5.82%) |
Average Days of Receivables |
85.39 | 97.71 | 127.34 | 125.12 | 93.62 | 99.88 | 76.31 | 82.96 | 156.01 | 159.14 |
Research and Development Expense of Revenue |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Selling, General and Administrative Expense of Revenue |
20.33% | 22.11% | 20.26% | 19.70% | 25.83% | 25.70% | 26.06% | 32.93% | 26.14% | 25.20% |
Intangible Assets out of Total Assets |
0.00 | 0.00 | 0.00 | 0.00 | 0.03 | 0.03 | 0.03 | 0.03 | 0.02 | 0.02 |
Share Based Compensation of Revenue |
1.15% | 1.65% | 1.13% | 1.12% | 1.68% | 2.38% | 2.02% | 1.82% | 1.32% | 1.44% |
Graham Net Nets |
(1.35) | (1.32) | (1.19) | (0.78) | (0.67) | (0.43) | 0.02 | (0.09) | (0.19) | (0.72) |
Graham Number |
4.32 | 6.21 | 4.64 | 3.81 | 0.00 | 1.90 | 4.39 | 2.89 | 6.03 | 0.00 |
Earnings Yield |
5.00% | 12.94% | 7.56% | 4.92% | (51.35%) | 1.69% | 7.14% | 3.75% | 10.97% | (10.90%) |
Free Cash Flow Yield |
38.74% | 49.07% | 46.69% | 48.86% | 68.78% | 32.06% | 36.98% | (3.64%) | (36.07%) | (32.49%) |
Revenue per Share |
3.36 | 3.40 | 3.38 | 3.48 | 2.89 | 2.92 | 3.14 | 3.35 | 4.36 | 4.24 |
Operating CF per Share |
1.50 | 1.36 | 1.38 | 1.36 | 1.58 | 1.04 | 1.15 | 0.90 | 0.03 | 0.47 |
Capex per Share |
(0.19) | (0.11) | (0.27) | (0.17) | (0.05) | (0.28) | (0.06) | (0.99) | (1.18) | (1.15) |
Free Cash Flow per Share |
1.32 | 1.25 | 1.11 | 1.19 | 1.53 | 0.76 | 1.09 | (0.09) | (1.15) | (0.69) |
Cash per Share |
0.56 | 0.43 | 0.31 | 0.30 | 0.70 | 1.37 | 1.98 | 2.17 | 1.74 | 0.56 |
Shareholders Equity per Share |
4.88 | 5.19 | 5.32 | 5.37 | 3.83 | 4.01 | 4.07 | 4.13 | 4.62 | 4.19 |
Interest Debt per Share |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Book value per Share |
4.88 | 5.19 | 5.32 | 5.37 | 3.83 | 4.01 | 4.07 | 4.13 | 4.62 | 4.19 |
Free Cash Flow |
7.34 | 7.20 | 6.49 | 7.06 | 9.44 | 4.59 | 6.85 | (0.55) | (7.48) | (4.54) |
Working Capital |
(0.81) | (0.11) | 0.47 | 2.53 | (1.53) | 9.20 | 13.55 | 9.68 | 15.85 | (5.72) |
Capital Expenditures |
(1.04) | (0.65) | (1.58) | (0.99) | (0.30) | (1.67) | (0.39) | (6.27) | (7.64) | (7.63) |
Net Current Asset Value |
(25.56) | (19.40) | (16.51) | (11.23) | (9.15) | (6.10) | 0.39 | (1.43) | (3.91) | (10.07) |
EV/EBIT |
7.61 | 7.03 | 5.03 | 5.93 | 0.00 | 10.44 | 6.03 | 12.36 | 0.00 | 0.00 |
Capex to Sales |
0.06 | 0.03 | 0.08 | 0.05 | 0.02 | 0.10 | 0.02 | 0.29 | 0.27 | 0.27 |
Price to Operating Income |
5.76 | 6.08 | 7.46 | 9.37 | 0.00 | 10.60 | 7.62 | 56.52 | 0.00 | 0.00 |
| Other line items | ||||||||||
Depreciation/Fixed assets |
0.12 | 0.14 | 0.15 | 0.18 | 0.23 | 0.18 | 0.21 | 0.20 | 0.20 | 0.18 |
Cash ROIC |
13.98% | 14.20% | 16.94% | 18.62% | 26.56% | 9.52% | 13.28% | (1.00%) | (12.16%) | (9.31%) |
Accounts Receivable Turnover |
4.97 | 4.07 | 3.26 | 2.96 | 3.07 | 3.75 | 4.41 | 4.75 | 3.34 | 2.31 |
Accounts Payable Turnover |
28.54 | 32.13 | 30.80 | 27.59 | 21.57 | 21.78 | 41.47 | 43.97 | 20.41 | 21.22 |
Inventory Turnover |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Average Days of Payables |
11.76 | 12.03 | 12.98 | 14.86 | 18.64 | 10.65 | 7.39 | 9.60 | 29.76 | 9.63 |
Days of Inventory on Hand |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Average Receivables |
3.76 | 4.81 | 6.06 | 6.97 | 5.82 | 4.70 | 4.48 | 4.49 | 8.48 | 12.18 |
Average Payables |
0.35 | 0.34 | 0.40 | 0.50 | 0.62 | 0.50 | 0.27 | 0.27 | 0.94 | 1.08 |
Average Assets |
57.36 | 59.39 | 57.84 | 55.64 | 48.72 | 44.54 | 44.69 | 46.06 | 54.18 | 57.84 |
Average Common Equity |
26.18 | 28.53 | 30.47 | 31.43 | 27.73 | 23.94 | 24.93 | 25.95 | 28.15 | 28.86 |
Columns are period end dates