Mercalot Inc.

MRCL

Country: SpainPrice: $0.01Market Cap: $57,352

Investment snapshot

6%positive consensus

Scored 1d ago

Positive

BUY / PASS

Neutral / negative

2 / 13

NEUTRAL / FAIL

Median fair value

$0.01

+0.0% vs price

Models with upside

0 / 17

Positive margin of safety

Strongest signal

6 of 10 pass — Buffett, Lynch, Pabrai +1 more object

Key risk

No clean pass — all 16 investors flag at least one profitability criterion

Framework analysis

Verdict	Meaning
BUY	Positive purchase signal: the framework's buy requirements are met.
PASS	The company clears the framework's checklist or screen, but the framework does not produce a buy signal. For valuation frameworks this often means margin of safety is missing, insufficient, or unavailable; some screen-only frameworks have no intrinsic-value BUY state.
NEUTRAL	Neither a positive nor negative conclusion. It does not mean to hold an existing position.
FAIL	The company does not clear the framework's requirements.
Ranked	Ranked strategies do not use PASS: selected cohort is BUY, outside the cohort is FAIL, and unranked is NEUTRAL.

Current investor scores use trailing 12-month flows and the latest balance sheet where supported. Multi-year and EPS tests retain annual history; each framework shows its financial basis below. Intrinsic values use annual financials.

Metric	Graham Defensive Value	Buffett Quality Compounder	Lynch GARP	Greenblatt Magic Formula	Piotroski F-Score	Dreman Contrarian Value	Munger Quality Focus	Pabrai Dhandho Framework	Akre Three-Legged Stool	Marks Risk-Aware Value	Ackman Activist Value	Templeton Global Bargain Hunter	Sleep Scale Economies Shared	Asness Systematic Factors	Neff Low-P/E Total Return	Schloss Asset-Value Discipline	O'Shaughnessy Systematic Factor Composite
Verdict	FAIL	FAIL	FAIL	Not ranked	PASS	FAIL	FAIL	FAIL	FAIL	FAIL	FAIL	FAIL	FAIL	NEUTRAL	FAIL	FAIL	NEUTRAL
Score
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Intrinsic Value (annual)	N/A	N/A	N/A	N/A	N/A	N/A		N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Margin of Safety	N/A	N/A	N/A	N/A	N/A	N/A	+0.0%	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Financial Basis	TTM ended 2026-09-30 · Balance sheet at 2026-09-30 · Annual history · FY 2024 Latest source filing: 2026-10-27 Score computed: 2026-11-14	Annual history · FY 2024 Latest source filing: 2025-08-12 Score computed: 2026-11-14	Annual history · FY 2024 · TTM ended 2026-09-30 Latest source filing: 2026-10-27 Score computed: 2026-11-14	Annual history · FY 2024 Latest source filing: 2025-08-12 Score computed: 2026-11-14	Annual history · FY 2024 Latest source filing: 2025-08-12 Score computed: 2026-11-14	Annual history · FY 2024 · TTM ended 2026-09-30 · Balance sheet at 2026-09-30 · Market data at 2026-09-01 Latest source filing: 2026-10-27 Score computed: 2026-11-14	Qualitative assessment · Annual history · FY 2024 Latest source filing: 2025-08-12 Score computed: 2026-11-14	Qualitative assessment · Annual history · FY 2024 Latest source filing: 2025-08-12 Score computed: 2026-11-14	Annual history · FY 2024 · Qualitative assessment Latest source filing: 2025-08-12 Score computed: 2026-11-14	Annual history · FY 2024 · Qualitative assessment Latest source filing: 2025-08-12 Score computed: 2026-11-14	Annual history · FY 2024 · TTM ended 2026-09-30 · Market data at 2026-09-01 Latest source filing: 2026-10-27 Score computed: 2026-11-14	Annual history · FY 2024 · Price history 2026-08-01–2026-09-01 · Balance sheet at 2026-09-30 Latest source filing: 2026-10-27 Score computed: 2026-11-14	Annual history · FY 2024 · Qualitative assessment Latest source filing: 2025-08-12 Score computed: 2026-11-14	TTM ended 2026-09-30 · Balance sheet at 2026-09-30 · Price history 2026-08-01–2026-09-01 · Annual history · FY 2024 Latest source filing: 2026-10-27 Score computed: 2026-11-14	Annual history · FY 2024 Latest source filing: 2025-08-12 Score computed: 2026-11-14	Balance sheet at 2026-09-30 · Annual history · FY 2024 Latest source filing: 2026-10-27 Score computed: 2026-11-14	TTM ended 2026-09-30 · Annual history · FY 2024 · Price history 2026-08-01–2026-09-01 Latest source filing: 2026-10-27 Score computed: 2026-11-14

Where It Passes

Cash Flow60% pass✓ 8✗ 4▾
6 of 10 pass — Buffett, Lynch, Pabrai +1 more object
Free Cash Flow Proxy
✗BuffettPositive and growing
FCF Positive and Growing$0.0M
✗LynchPositive and growing
Operating Cash Flow$0.0M
✓PiotroskiCFO > 0
(CFO / Total Assets) vs ROACFO/Assets=4.74%, ROA=-47.20%
✓PiotroskiCFO/Assets > ROA
Price / (CFO / Shares)6.0x
✓Dreman< 8x
P/E or FCF YieldFCF Yield=6.4%
✗PabraiP/E < 15 or FCF Yield > 10%
FCF Positive1/1 years FCF positive
✓MarksPositive FCF in majority of recent years
(OCF - CapEx) / Market Cap6.4%
✓Ackman>= 4%
Price / FCF per Share15.7x
✓Ackman<= 25
Positive Operating Cash Flow frequency1/1 years positive
✓SleepPositive OCF in >= 70% of available years
Operating Cash Flow - Capital Expenditures$0.0M
✓Neff> $0 (app proxy for a strong fundamental case)
(Operating cash flow - capex) / market capitalization+6.35%; #1290/4519 (top 28.5%)
✗OshaughnessyTop 10% of eligible cross-section

Where It Falls Short

Profitability0% pass✓ 1✗ 34▾
No clean pass — all 16 investors flag at least one profitability criterion
Positive EPS (10 years)0/2 years positive
✗GrahamPositive EPS every year for 10 years
EPS Growth (3-yr avg, 10-yr window)
✗Graham>= 33% growth
Net Income Positive (10+ years)0/2 years positive
✗BuffettPositive every year for 10+ years
ROE (up to 5-year arithmetic mean)
✗Buffett> 15% arithmetic mean (app rule)
Operating Margin (10-yr trend)
✗BuffettStable or rising over 10 years
Free Cash Flow Proxy
✗BuffettPositive and growing
Earnings Variance (10-yr CoV)
✗BuffettCoV < 0.3
Retained Earnings Effectiveness
✗Buffett$1 retained -> > $1 market value created
Basic earnings-growth PEG (dividends excluded)
✗Lynch< 1.0 (ideally < 0.5)
3-5 Year EPS CAGR
✗Lynch15-30% (Fast Grower); > 0% to pass
ROEN/A (negative equity)
✗Lynch> 15%
EBIT / Enterprise Value-200.3%
✗Greenblatt> 10%
Earnings Yield + ROC AssessmentEY=-200.3%, ROC=None
✗GreenblattBoth EY > 10% and ROC > 25%
Net Income / Total Assets-47.20%
✗PiotroskiROA > 0
ROA Change YoY
✗PiotroskiCurrent ROA > Prior ROA
(CFO / Total Assets) vs ROACFO/Assets=4.74%, ROA=-47.20%
✓PiotroskiCFO/Assets > ROA
Gross Margin Change YoY
✗PiotroskiImproved YoY
Pre-Tax Income / Revenue
✗Dreman>= 8%
Net Income / Shareholders' Equity
✗Dreman> 12%
Margin of Safety
✗PabraiP/B < 1.5 or P/E < 15
Return on Equity
✗AkreROE > 20% (3-year avg)
Discount to Intrinsic ValueN/A (negative normalized EPS)
✗Marks>= 20% below intrinsic value
Positive Net Income Frequency0/1 years positive
✗MarksPositive net income in >= 7 of last 10 years
Operating Income / Revenue-32.4%
✗Ackman>= 15%
Net Income / Shareholders Equity
✗Ackman>= 15%
5-Year EPS CAGR
✗Templeton> 0% (5-year EPS CAGR)
Operating Margin Trend
✗TempletonNon-negative operating-margin trend over 3 years
Revenue growth vs. gross and operating margin trend
✗SleepRevenue rising; gross margin flat or falling; operating margin holding
Net income / market capitalization-18.71%; #4516/6340 (top 71.2%)
✗AsnessTop 30% of eligible cross-section✗OshaughnessyTop 10% of eligible cross-section
Gross profit / total assets
✗AsnessTop 30% of eligible cross-section
Net income / positive book equity
✗AsnessTop 30% of eligible cross-section
Negative 5-year standard deviation of ROA
✗AsnessTop 30% of eligible cross-section
3-5 Year Diluted EPS CAGR
✗Neff7%-20% annualized
Positive Diluted-EPS Years
✗Schloss>= 70% positive over 5-10 observed years (app rule)
Growth0% pass✓ 1✗ 12▾
No clean pass — all 8 investors flag at least one growth criterion
EPS Growth (3-yr avg, 10-yr window)
✗Graham>= 33% growth
Basic earnings-growth PEG (dividends excluded)
✗Lynch< 1.0 (ideally < 0.5)
3-5 Year EPS CAGR
✗Lynch15-30% (Fast Grower); > 0% to pass
Inventory Growth vs Revenue GrowthN/A (no inventory)
✓LynchInventory growth < Revenue growth
EPS Growth Direction
✗DremanPositive over recent years
EPS CAGR
✗Dreman> 5% annualized
Positive Net Income Frequency0/1 years positive
✗MarksPositive net income in >= 7 of last 10 years
3yr Median Revenue Growth
✗Ackman>= 5%
Positive EPS Growth Frequency
✗AckmanPositive EPS growth in >= 3 of last 5 years
5-Year EPS CAGR
✗Templeton> 0% (5-year EPS CAGR)
Revenue growth vs. gross and operating margin trend
✗SleepRevenue rising; gross margin flat or falling; operating margin holding
5-year Revenue CAGR
✗SleepCAGR > 7%
3-5 Year Diluted EPS CAGR
✗Neff7%-20% annualized
Efficiency0% pass✓ 1✗ 10▾
No clean pass — all 8 investors flag at least one efficiency criterion
Current Ratio0.25
✗Graham>= 2.0
ROIC (3-5 yr avg)
✗Buffett> 10%
ROIC - WACC
✗BuffettPositive (WACC = 10%)
EBIT / (NWC + Net Fixed Assets)
✗Greenblatt> 25%
Current Ratio Change YoY0.01 -> 0.45
✓PiotroskiIncreased YoY
Revenue / Total Assets Change YoY
✗PiotroskiImproved YoY
Current Assets / Current Liabilities0.25
✗Dreman> 1.5
Return on Invested Capital
✗Munger> 15%
ROIC (high and growing)FY2023: ROIC=unavailable; FY2024: ROIC=unavailable
✗AkreLatest 3 consecutive FYs: ROIC > 15% in each
Reinvestment Rate x ROIC
✗AkreReinvestment Rate * ROIC > 10%
ROIC (5-year)
✗SleepROIC > 12% in a majority of years
Verdicts7% pass✓ 1✗ 13▾
Split decision: 13 FAIL · 2 NEUTRAL · 1 PASS
Overall verdict
✗GrahamFAIL (0/9)✗BuffettFAIL (0/9)✗LynchFAIL (1/7)•GreenblattNot ranked✓PiotroskiPASS (F-Score 4)✗DremanFAIL (1/11)✗MungerFAIL (1/4)✗PabraiFAIL (0/3)✗AkreFAIL (1/6)✗MarksFAIL (1/5)✗AckmanFAIL (2/9)✗TempletonFAIL (1/8)✗SleepFAIL (2/6)•AsnessNEUTRAL (Not ranked)✗NeffFAIL (1/6)✗SchlossFAIL (0/7)•OshaughnessyNEUTRAL (Not ranked)
Debt & Leverage8% pass✓ 1✗ 14▾
11 of 12 flag MRCL's debt & leverage — Graham, Buffett, Lynch +8 more
LT Debt vs Net Current Assets
✗GrahamLT Debt <= Net Current Assets
Debt/Equity & Interest Coverage
✗BuffettD/E < 0.5 AND Interest Coverage > 5x
Total Debt / Equity
✗Lynch< 0.33
Cash - Long-term Debt
✗LynchPositive preferred
LT Debt / Total Assets Change0.00% -> 0.00%
✓PiotroskiDecreased YoY
Current Assets / Current Liabilities0.25
✗Dreman> 1.5✗SchlossCurrent ratio >= 1.50x (app cutoff)
Total Debt / Shareholders' Equity
✗Dreman< 0.8✗Templeton< 1.0 (fixed cap; proxy for below-sector-median leverage)✗SchlossD/E < 1.00x
Debt Levels
✗MungerDebt/Equity < 0.5✗AkreDebt/Equity < 0.3
Interest Coverage & Debt/EBITDA
✗MarksInterest Coverage > 3x; Debt/EBITDA < 4x
Total Debt / Shareholders Equity
✗Ackman<= 1.0
Negative debt-to-equity (higher means less debt)
✗AsnessTop 30% of eligible cross-section
Valuation8% pass✓ 2✗ 26▾
12 of 13 flag MRCL's valuation — Graham, Lynch, Greenblatt +9 more
Price / 3-yr avg EPS
✗Graham<= 15x
Price-to-Book Ratio
✗Graham<= 1.5x
P/E x P/B
✗Graham<= 22.5
Basic earnings-growth PEG (dividends excluded)
✗Lynch< 1.0 (ideally < 0.5)
EBIT / Enterprise Value-200.3%
✗Greenblatt> 10%
Earnings Yield + ROC AssessmentEY=-200.3%, ROC=None
✗GreenblattBoth EY > 10% and ROC > 25%
Price / EPS
✗Dreman< 12x✗Templeton< 12x (fixed ceiling; proxy for the market's cheapest 40%)
Price / (CFO / Shares)6.0x
✓Dreman< 8x
Price / Book Value per ShareN/A (negative BVPS)
✗Dreman< 1.2x✗Templeton< 1.5x✗SchlossP/B <= 0.80x (app cutoff)
Valuation Reasonableness
✗MungerP/E < 25 or Owner Earnings Yield > 5%
P/E or FCF YieldFCF Yield=6.4%
✗PabraiP/E < 15 or FCF Yield > 10%
P/B or P/E vs. Historical Average
✗MarksP/E < 15 or P/B < 2.0
Discount to Intrinsic ValueN/A (negative normalized EPS)
✗Marks>= 20% below intrinsic value
Price / FCF per Share15.7x
✓Ackman<= 25
Price vs. Trailing Low
✗Templeton<= 120% of trailing low (certified split-adjusted live window)
Net income / market capitalization-18.71%; #4516/6340 (top 71.2%)
✗AsnessTop 30% of eligible cross-section✗OshaughnessyTop 10% of eligible cross-section
Positive book equity / market capitalization-0.8991; #6026/6449 (top 93.4%)
✗AsnessTop 30% of eligible cross-section
Price / Diluted EPS
✗NeffP/E <= 15x (app proxy for a P/E 40%-60% below the market)
(EPS CAGR % + Dividend Yield %) / P/E
✗Neff> 0.7 (Neff's published traditional edge)
Price / Tangible Book Value per ShareN/A (non-positive TBVPS)
✗SchlossP/TBV <= 1.00x (app cutoff)
Book Value per Share Change
✗SchlossLatest BVPS >= earliest BVPS over >= 3 years (app rule)
Revenue / market capitalization+0.5775; #2429/5247 (top 46.3%)
✗OshaughnessyTop 10% of eligible cross-section
(Operating cash flow - capex) / market capitalization+6.35%; #1290/4519 (top 28.5%)
✗OshaughnessyTop 10% of eligible cross-section
Trailing six-month price return through the evaluation date
✗OshaughnessyTop 10% of eligible cross-section

Business & financials

Financial snapshot: annual FY 2024. Current investor scores may use newer quarterly data.

Company Profile

Size: Micro Cap($57,352)

Revenue: $3900.00

Net Income: $-36265.00

Financial Snapshot

Operating Margin-929.9%

Return on Equity340.7%

Debt / Equity--

Current Ratio0.45

EPS (Diluted)$0.00

Similar Companies

No peer companies found in this industry.

Company Financials

Latest TTM and quarters alongside annual years

TTM sums four consecutive quarters and uses the latest quarter-end balances. Quarter columns show three-month results; annual columns show full-year totals. Growth compares the same period a year earlier. EPS is not added for TTM; full-year ratios are blank for quarters.

The latest annual period end is unavailable. Showing the latest fiscal cycle’s quarters; quarter and annual columns may overlap. Quarterly shows the full quarter history.

Metric	TTM · 2026-09-30 2025-10-01 – 2026-09-30 Sources · derived quarter values 10-Q · 2026-01-22 10-Q · 2026-05-01 10-K · 2026-09-21 10-Q · 2026-10-27 Derived from cumulative filings: operating cash flow, capex, revenue, net income, operating income, ebit.	Q1 FY 2027 2026-07-01 – 2026-09-30 Sources 10-Q · 2026-10-27	FY 2024 Sources 10-K · 2025-08-12	FY 2023 Sources 10-K · 2025-08-12
Market Cap	$57.4Kcurrent	--	--	--
Revenue	$33.1K↑250%	$8.3K↑49%	$3.9K	--
Operating Income	-$10.7K↑80%	-$8.9K↑71%	-$36.3K	--
Net Income	-$10.7K↑80%	-$8.9K↑71%	-$36.3K	--
EPS (Diluted)	--	$0.00	$0.00	--
Gross Margin	—	—	—	—
Operating Margin	-32.4%↑94%	-107.2%↑80%	-929.9%	—
ROE	20.8%↓84%	—	340.7%	—
Total Debt	--	--	--	--
Shareholders' Equity	-$51.6K↓26%	-$51.6K↓26%	-$10.6K↓515%	-$1.7K
Current Ratio	0.25↑44%	0.25↑44%	0.45↑4326%	0.01
Debt / Equity	—	—	—	—
Operating Cash Flow	$9.6K	-$4.6K↑81%	$3.6K	--
Free Cash Flow	--	--	$3.6K	--