GuruFocus Manual of Stocks™  |  Jul 05, 2025
Goal Acquisitions Corp (OTCPK:PUCK)
www.gurufocus.com/stock/OTCPK:PUCK/summary
Goal Acquisitions Corp (OTCPK:PUCK)
Not Rated
[5]$ 12.825
GF Score: 29/100Market Cap: $ 96 Mil
Industry: Financial Services - Diversified Financial Services
IPO Date: 2021-03-26
Goal Acquisitions Corp is a blank check company.
Financial Strength
Rank: 5 /10CurrentIndustry MedianHistorical Median
Cash-to-Debt0.007.340.15
Equity-to-Asset-3.340.840.95
Interest CoverageNo DebtNo DebtNo Debt
Piotroski F-Score443
Profitability Rank
Rank: 2 /10CurrentIndustry MedianHistorical Median
Operating Margin %0.007.140.00
Net Margin %0.006.8250.00
ROE %0.001.57-0.92
ROA %-50.67-0.16-0.86
ROC (Joel Greenblatt) %0.00-17.76-1565.69
Growth Rank(* per share data)
Rank: 0 /1010-Yr5-Yr1-Yr
Revenue Growth %N/AN/AN/A
EBITDA Growth %N/AN/AN/A
Oprt. Income Growth %N/AN/AN/A
EPS w/o NRI Growth %N/AN/A-315.6
FCF Growth %N/AN/AN/A
Book Value Growth %N/AN/AN/A
Momentum Rank
Rank: 1 /10CurrentIndustry MedianHistorical Median
5-Day RSI75.6352.43N/A
9-Day RSI70.2451.13N/A
14-Day RSI65.4851.94N/A
6-1M Momentum %13.532.74N/A
12-1M Momentum %15.740.73N/A
Quarterly
Sep23Dec23Mar24Jun24Sep24
Revenue----------
Net Income0.02-0.57-0.59-0.73-0.59
EPS---0.08-0.08-0.10-0.08
Revenue YoY %----------
Net Income YoY %-97.59-50.6052.05284.29-3,400
EPS YoY %-100.0097.50300.00900.00--
Free Cash Flow-0.22-0.33-0.27-0.35-0.47
Cash & Equiv.0.530.30------
Total Current Assets0.640.471.721.701.75
Short-Term Debt & CLO2.002.002.002.002.00
Total Current Liabilities12.1012.5514.3815.1215.32
Total Liabilities12.1112.5514.3915.1315.79
Stockholders Equity-2.51-9.22-10.37-11.11-12.15
Warning Signs
SEVERESloan Ratio: Poor quality of earnings
SEVEREOperating Income: Loss
MEDIUMPrice: Close to 5-year high
MEDIUMLong-Term Debt: Issuing new debt
GF Value Rank
Rank: 0 /10CurrentIndustry MedianHistorical Median
PE RatioLoss53.8Loss
Forward P/EN/A13.06N/A
PB RatioN/A1.35N/A
PS RatioN/A2.405N/A
P/FCFN/A36.64N/A
Shiller P/EN/A16.645N/A
PEG RatioN/A1.14N/A
Valuation Analysis
Current% of Price
NCAV-1.93-15
Tangible Book-1.67-13
Price12.825
Dividend & Ownership
Dividend Yield (TTM) %N/A
Dividend Yield (Forward) %N/A
Dividend Payout RatioN/A
Dividend Growth (5Y) %N/A
Yield on Cost (5Y) %N/A
Continuous Div. sinceN/A
Insider Ownership %14.55
Institution Ownership %0.18
As of 07-05-2025
* All financial numbers are in millions except for per share data, ratios and percentage change. "Neg. E" means negative equity.
20152016201720182019202020212022202320242025Performance
%GainSP500
1W--2.20
1M2.605.22
3M-1.3516.86
6M16.496.27
YTD16.497.34
1Y18.7514.81
3Y9.3519.56
5Y--16.53
10Y--13.58
13.00
1.71
9.59
262010
131005
------------2020202120222023CurrentKey Data
--------------9.7810.0611.2413.45Highest Stock Price
--------------9.599.6510.0510.65Lowest Stock Price
--------------3233347896Market Cap
--------------22.625.97.97.5Shares Outstanding-Diluted
------------N/AAt LossAt LossAt LossAt LossPE Ratio
--------------1.251.30----PB Ratio
----------------------PS Ratio
---------------202.18-283.56-87.44-72.61EV-to-EBITDA
------------2020202120222023TTMPer Share Data
----------------------Revenue per Share
---------------0.04-0.01-0.07-0.34Earnings per Share
---------------0.05-0.04-0.20-0.19Free Cash Flow per Share
----------------------Dividends per Share
------------0.007.777.77-1.27-1.67Tangible Book per Share
----------------------Median PS Value
----------------3.10----Graham Number
------------2020202120222023TTMIncome Statement
----------------------Revenue
----------------------Gross Profit
----------------------Gross Margin %
--------------1.601.180.921.35Total Operating Expense
---------------1.60-1.18-0.92-1.35Operating Income
----------------------Operating Margin %
---------------1.28-0.30-1.14-2.49Net Income
----------------------Net Margin %
---------------1.60-1.18-0.92-1.35EBIT
---------------1.60-1.18-0.92-1.35EBITDA
---------------0.99-0.12-0.92--ROE %
---------------0.98-0.11-0.86-50.67ROA %
------------2020202120222023Sep24Balance Sheet
------------0.030.010.010.30--Cash & Equivalents & MS
------------0.260.450.070.471.75Total Current Assets
------------0.26259.28262.293.333.64Total Assets
------------0.110.241.012.002.00Short-Term Debt & CLO
------------0.241.094.7412.5515.32Total Current Liabilities
----------------------Long-Term Debt & CLO
------------0.241.474.7812.5515.79Total Liabilities
------------0.02257.81257.51-9.22-12.15Total Stockholders Equity
------------0.02257.81257.51-9.22-12.15Total Equity
------------2020202120222023TTMCashflow Statement
---------------1.23-1.06-1.58-1.42Cash Flow from Operations
---------------258.750.29263.177.25Cash Flow from Investing
--------------259.960.78-261.30-6.36Cash Flow from Financing
---------------0.020.000.29-0.53Net Change in Cash
--------------0.010.010.300.00Ending Cash Position
----------------------Capital Expenditure
---------------1.23-1.06-1.58-1.42Free Cash Flow
Competitor(* Up to 5 competitors are listed here. See full competitors list in the Competitive Comparison section below)
TickerCompanyMarket Cap
($M)
PE RatioGF Score
/100
Financial
Strength /10
Profitability
Rank /10
GF Value
Rank /10
Growth
Rank /10
Momentum
Rank /10
OTCPK:GLACFGlobal Lights Acquisition Corp9756.412272000
NAS:NOEMCO2 Energy Transition Corp97240.712282000
OTCPK:PUCKGoal Acquisitions Corp96At Loss2952001
NAS:BKHABlack Hawk Acquisition Corp9533.252292000
OTCPK:BYNObyNordic Acquisition Corp93At Loss3653003
GuruFocus Manual of Stocks™  |  Jul 05, 2025
Goal Acquisitions Corp (OTCPK:PUCK)
www.gurufocus.com/stock/OTCPK:PUCK/summary

Financial Strength[2] (Quarterly data, as of Sep. 2024) : Fair (5/10)

0
1
2
3
4
5
6
7
8
9

Cash-to-Debt : 0.00

Cash-to-Debt Ratio measures the financial strength of a company. It is calculated as a company's cash, cash equivalents, and marketable securities divide by its debt. A high ratio indicates that a company is better able to pay back its debt, and is thus able to take on more debt if necessary.


Equity-to-Asset : -3.34

Equity-to-Asset ratio is calculated as total stockholders equity divided by its total assets. Equity-to-Asset ratio can vary greatly across different industries, as they have different capital structure. A company with smaller Equity-to-Asset ratio (more leveraged) may have higher ROE % because of the leverage.


Debt-to-Equity : -0.17

A high Debt-to-Equity ratio generally means that a company has been aggressive in financing its growth with debt.


Piotroski F-Score : 4

The Piotroski F-Score is used to determine the strength of a firm's financial position, with 9 being the best and 0 being the worst.

0
1
2
3
4
5
6
7
8
9


WACC : 10.06% vs ROIC : -27.52%

The weighted average cost of capital (WACC) is the rate that a company is expected to pay on average to all its security holders to finance its assets. Return on invested capital (ROIC) measures how well a company generates cash flow relative to the capital it has invested in its business.


Dividend Yield : 0.00%

Dividend yield is a way to measure how much cash flow you are getting for each dollar invested in an equity position.

GuruFocus Manual of Stocks™  |  Jul 05, 2025
Goal Acquisitions Corp (OTCPK:PUCK)
www.gurufocus.com/stock/OTCPK:PUCK/summary

Profitability[3] (Annual data, as of Dec. 2023) : Poor (2/10)

0
1
2
3
4
5
6
7
8
9

Revenue : $0 Mil vs Net Income : $-1 Mil

Revenue is the amount of money that a company actually receives during a specific period, including discounts and deductions for returned merchandise. Net Income is a company's total profit. Net income is calculated by taking revenues and adjusting for the cost of doing business, depreciation, interest, taxes and other expenses.


Cash & Equivalents : $0 Mil vs Long-Term Debt* : $0 Mil

Cash & equivalents are the most liquid assets on the balance sheet. Cash equivalents are assets that are readily convertible into cash. Long-Term Debt* consists of loans and obligations lasting over one year.


Operating Margin % : 0.00%

Operating margin % measures how much profit a company makes on a dollar of sales. Operating Margin % is calculated as Operating Income divided by Revenue.


EPS without NRI : $-0.07

Earnings Per Share without Non-Recurring Items is the amount of earnings without non-recurring items per outstanding share of the company's stock. In calculating earnings per share without non-recurring items, the dividends of preferred stocks and Non Operating Income need to subtracted from the total net income first.


Dividends per Share : $0.00

Dividends per Share is the amount of dividends that the shareholders of a company receive on a per-share basis. It is calculated using the total dividends paid out to shareholders over one fiscal year and the number of shares outstanding.


Free Cash Flow per Share : $-0.06

Free Cash flow per Share is the amount of Free cash flow per outstanding share of the company's stock.

GuruFocus Manual of Stocks™  |  Jul 05, 2025
Goal Acquisitions Corp (OTCPK:PUCK)
www.gurufocus.com/stock/OTCPK:PUCK/summary

Valuation (Quarterly data, as of Sep. 2024)

These valuation metrics should give you a sense of reasonable prices, but be careful with them. Always seek to understand why a valuation is changing over time.


Valuation Chart (Current stock price : $12.825)


PE Ratio without NRI : At Loss

The price-to-earnings ratio can be affected by Non Operating Income such as the sale of part of businesses. This may increase for the current year or quarter dramatically. But it cannot be repeated over and over. Therefore PE Ratio without NRI is a more accurate indication of valuation than regular PE Ratio.


PB Ratio : 0.00

The price-to-book ratio measures the valuation of the stock relative to the underlying asset of the company.


PS Ratio : 0.00

The price-to-sales ratio is a valuation ratio that compares a company’s stock price to its revenues. The price-to-sales ratio is an indicator of the value placed on each dollar of a company’s sales or revenues.


Price-to-Free-Cash-Flow : 0.00

Price-to-free-cash-flow is very similar to the valuation metric of price-to-operating-cash-flow but is considered a more exact measure, owing to the fact that it uses free cash flow, which subtracts capital expenditures from a company's total operating cash flow, thereby reflecting the actual cash flow available to fund non-asset-related growth.


EV-to-EBIT : -63.78

Enterprise value of a company divided by its trailing 12 months earnings before interest and taxes (EBIT).

GuruFocus Manual of Stocks™  |  Jul 05, 2025
Goal Acquisitions Corp (OTCPK:PUCK)
www.gurufocus.com/stock/OTCPK:PUCK/summary

Valuation Bands

In these charts the 10-year valuation bands of the price-to-earnings ratio (PE Ratio), price-to-book ratio (PB Ratio), price-to-sales ratio (PS Ratio) and price-to-operating-cash-flow ratio (POCF) are drawn together with the historical stock prices. For example, the upper line of the PE band is where the stock price would have been if it were always traded at the maximum PE ratio of the past 10 years. The lower line of the PE band is where the stock price would have been if it were always traded at the lowest PE ratio of the past 10 years. It is always better if the stock price is close to the lower line, which indicates a lower valuation.


Historical Price and PE Band


Historical Price and PS Band


Historical Price and PB Band


Historical Price and Price-to-Operating-Cash-Flow (POCF) Band

GuruFocus Manual of Stocks™  |  Jul 05, 2025
Goal Acquisitions Corp (OTCPK:PUCK)
www.gurufocus.com/stock/OTCPK:PUCK/summary

Warning Signs

GuruFocus conducted a thorough checkup using a checklist of 32 items that cover the areas of financial strength, profitability, growth, and valuation of each company. The purpose of Warning Signs is to warn you that the company may have red flags in certain areas, helping to avoid overlooking them. These warning signs do not necessarily mean you should not invest in the stock. But you should be aware of them before you invest.


Severe Warning Signs

Sloan Ratio : Poor quality of earnings

When sloan ratio (-7885.02)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.

Operating Income : Loss

Goal Acquisitions Corp has never been profitable in the past 3 years. It lost money every year.

Medium Warning Signs

Price : Close to 5-year high

Goal Acquisitions Corp stock Price is close to 5-year high.

Long-Term Debt : Issuing new debt

Goal Acquisitions Corp has been issuing new debt. Over the past 3 years, it issued USD 1.824 million of debt. But overall, its debt level is acceptable.
GuruFocus Manual of Stocks™  |  Jul 05, 2025
Goal Acquisitions Corp (OTCPK:PUCK)
www.gurufocus.com/stock/OTCPK:PUCK/summary

Competitive Comparison


5 Year Price Change Comparison



Financial Strength

CompanyFinancial StrengthCash-to-DebtEquity-to-AssetDebt-to-EquityInterest CoveragePiotroski F-ScoreAltman Z-ScoreBeneish M-ScoreWACC %ROIC %
NYSE:AAMAA Mission Acquisition Corp9/10No Debt0.970.00No DebtN/A0.000.0010.35-0.37
NAS:BKHABlack Hawk Acquisition Corp9/10No Debt0.960.00No DebtN/A0.000.0010.35-0.76
NYSE:EQVEQV Ventures Acquisition Corp9/10No Debt0.960.00No DebtN/A0.000.0010.35-0.46
NAS:HSPTHorizon Space Acquisition II Corp9/10No Debt1.000.00No DebtN/A0.000.0010.35-1.29
NAS:MBAVM3-Brigade Acquisition V Corp9/10No Debt0.950.00No DebtN/A0.000.0010.35-0.34
NAS:NOEMCO2 Energy Transition Corp8/1052.580.960.000.00N/A0.000.0010.32-0.49
NAS:DTSQDT Cloud Star Acquisition Corp8/101.010.990.00No DebtN/A0.000.0010.33-0.88
NAS:FSHPFlag Ship Acquisition Corp8/100.040.960.01No DebtN/A0.000.0010.28-1.72
XKRX:319400Huyndai Movex Co Ltd8/103.970.550.0830.4975.43-2.5111.1414.07
NAS:ANSCAgriculture & Natural Solutions Acquisition Corp7/100.000.940.00No DebtN/A0.000.0010.33-2.65
OTCPK:GLACFGlobal Lights Acquisition Corp7/100.000.960.00No Debt50.000.0010.25-1.58
NAS:IROHIron Horse Acquisitions Corp7/100.000.920.03No DebtN/A0.000.0010.21-1.42
NAS:NETDNabors Energy Transition Corp II7/100.480.950.01N/AN/A0.000.0010.27-1.94
NYSE:AACTAres Acquisition Corp II6/100.130.950.01N/A30.000.0010.27-0.74
OTCPK:DSAQDirect Selling Acquisition Corp6/100.000.280.85No Debt20.000.003.80-9.45
OTCPK:PLMJFPlum Acquisition Corp III6/100.06-2.12-0.39No Debt30.000.004.22-14.67
OTCPK:PUCKGoal Acquisitions Corp5/100.00-3.34-0.17No Debt40.000.0010.06-27.52
NAS:GTENGores Holdings X Inc5/100.02-0.03-4.33No DebtN/A0.000.000.00-44.37
OTCPK:BYNObyNordic Acquisition Corp5/100.04-0.10-5.78No Debt20.000.002.31-9.37
NAS:KFIIK&F Growth Acquisition Corp II4/100.000.000.000.00N/A0.000.000.000.00
GuruFocus Manual of Stocks™  |  Jul 05, 2025
Goal Acquisitions Corp (OTCPK:PUCK)
www.gurufocus.com/stock/OTCPK:PUCK/summary

Competitive Comparison - Cont.


Profitability

CompanyProfitability RankOperating
Margin %
Net Margin %ROE %ROA %Price-to-Free-Cash-FlowROC (Joel Greenblatt) %3-Year Revenue Growth %3-Year EBITDA Growth %3-Year EPS w/o NRI Growth %
XKRX:319400Huyndai Movex Co Ltd5/107.146.1913.668.1357.4041.517.7025.6037.40
NYSE:AACTAres Acquisition Corp II3/100.000.004.334.140.00-3004.480.000.000.00
OTCPK:PLMJFPlum Acquisition Corp III3/100.000.00-16.47-13.450.00-12640.000.000.000.00
OTCPK:BYNObyNordic Acquisition Corp3/100.000.00-4.36-1.950.000.000.00-273.30-88.20
NAS:ANSCAgriculture & Natural Solutions Acquisition Corp2/100.000.002.402.2810850.00-7423.850.000.000.00
NAS:BKHABlack Hawk Acquisition Corp2/100.000.004.053.910.00-1992.660.000.000.00
NAS:NOEMCO2 Energy Transition Corp2/100.000.001.591.510.000.000.000.000.00
NAS:DTSQDT Cloud Star Acquisition Corp2/100.000.004.364.310.000.000.000.000.00
OTCPK:DSAQDirect Selling Acquisition Corp2/100.000.00-10.49-5.900.000.000.000.000.00
NAS:FSHPFlag Ship Acquisition Corp2/100.000.002.862.770.00-1043.850.00-57.80-56.40
OTCPK:GLACFGlobal Lights Acquisition Corp2/100.000.004.214.030.00-1077.380.000.000.00
OTCPK:PUCKGoal Acquisitions Corp2/100.000.000.00-50.670.000.000.000.000.00
NAS:HSPTHorizon Space Acquisition II Corp2/100.000.001.771.760.000.000.000.000.00
NAS:IROHIron Horse Acquisitions Corp2/100.000.001.461.370.000.000.000.000.00
NAS:NETDNabors Energy Transition Corp II2/100.000.002.882.740.00-18952.240.000.000.00
NYSE:AAMAA Mission Acquisition Corp1/100.000.002.662.590.000.000.000.000.00
NYSE:EQVEQV Ventures Acquisition Corp1/100.000.003.943.790.000.000.000.000.00
NAS:GTENGores Holdings X Inc1/100.000.000.00-6.160.00-62.800.000.000.00
NAS:KFIIK&F Growth Acquisition Corp II1/100.000.000.000.000.000.000.000.000.00
NAS:MBAVM3-Brigade Acquisition V Corp1/100.000.004.834.590.000.000.000.000.00

Valuation

CompanyPE RatioPB RatioPS RatioPrice-to-Intrinsic-Value-Projected-FCFPrice-to-Intrinsic-Value-DCF (Earnings Based)Price-to-Median-PS-ValuePrice-to-Peter-Lynch-Fair-ValuePrice-to-Graham-NumberEarnings Yield (Joel Greenblatt) %Forward Rate of Return (Yacktman) %
NAS:DTSQDT Cloud Star Acquisition CorpAt Loss1.310.000.000.000.000.000.00-0.410.00
OTCPK:DSAQDirect Selling Acquisition CorpAt Loss11.020.000.000.000.000.000.00-3.920.00
OTCPK:PUCKGoal Acquisitions CorpAt Loss0.000.000.000.000.000.000.00-1.380.00
NAS:KFIIK&F Growth Acquisition Corp IIAt Loss0.000.000.000.000.000.000.00-0.020.00
OTCPK:PLMJFPlum Acquisition Corp IIIAt Loss0.000.000.000.000.000.000.00-3.410.00
OTCPK:BYNObyNordic Acquisition CorpAt Loss0.000.000.000.000.000.000.00-1.410.00
NYSE:AAMAA Mission Acquisition Corp13.651.320.000.000.000.000.000.98-0.170.00
XKRX:319400Huyndai Movex Co Ltd25.913.641.590.000.000.000.002.416.101.86
NYSE:AACTAres Acquisition Corp II30.541.330.000.000.000.000.004.50-0.570.00
NAS:BKHABlack Hawk Acquisition Corp33.251.340.000.000.000.000.001.41-0.570.00
NYSE:EQVEQV Ventures Acquisition Corp40.811.350.000.000.000.000.001.57-0.260.00
NAS:MBAVM3-Brigade Acquisition V Corp46.441.470.000.000.000.000.001.74-0.150.00
NAS:NETDNabors Energy Transition Corp II50.361.320.000.000.000.000.001.72-1.500.00
NAS:FSHPFlag Ship Acquisition Corp55.191.340.000.000.000.000.000.00-1.050.00
OTCPK:GLACFGlobal Lights Acquisition Corp56.411.400.000.000.000.000.001.87-0.930.00
NAS:ANSCAgriculture & Natural Solutions Acquisition Corp58.971.350.000.000.000.000.001.88-2.060.00
NAS:IROHIron Horse Acquisitions Corp78.971.080.000.000.000.000.001.95-2.320.00
NAS:HSPTHorizon Space Acquisition II Corp150.291.320.000.000.000.000.002.97-0.490.00
NAS:NOEMCO2 Energy Transition Corp240.711.420.000.000.000.000.003.890.560.00
NAS:GTENGores Holdings X IncN/A0.000.000.000.000.000.000.00-0.010.00
GuruFocus Manual of Stocks™  |  Jul 05, 2025
Goal Acquisitions Corp (OTCPK:PUCK)
www.gurufocus.com/stock/OTCPK:PUCK/summary

Peter Lynch Chart[4]

GuruFocus Manual of Stocks™  |  Jul 05, 2025
Goal Acquisitions Corp (OTCPK:PUCK)
www.gurufocus.com/stock/OTCPK:PUCK/summary

Per Share Data


Per Share Data

Dec20
Dec21
Dec22
Dec23
TTM Fiscal Period
--
-0.07
-0.05
-0.12
-0.18
EBITDA per Share
--
-0.07
-0.05
-0.12
-0.18
EBIT per Share
--
-0.04
-0.01
-0.07
-0.34
Earnings per Share (Diluted)
--
-0.05
0.06
0.25
-0.24
EPS without NRI
--
-0.05
-0.04
-0.20
-0.19
Free Cash Flow per Share
--
-0.05
-0.04
-0.20
-0.19
Operating Cash Flow per Share
0.00
--
--
0.04
-- Cash per Share
0.00
7.77
7.77
-1.27
-1.67
Book Value per Share
0.00
7.77
7.77
-1.27
-1.67
Tangible Book per Share
0.00
0.01
0.03
0.27
0.27
Total Debt per Share
--
9.73
10.06
10.76
12.83
Month End Stock Price
--
22.61
25.88
7.92
7.48
Shares Outstanding (Diluted Average)

Ratios

Dec20
Dec21
Dec22
Dec23
TTM Fiscal Period
--
-0.99
-0.12
-0.92
-- ROE %
--
-0.79
-0.09
--
-- ROE % Adjusted to Book Value
--
-0.98
-0.11
-0.86
-50.67
ROA %
--
-0.99
-0.12
-0.92
-- Return-on-Tangible-Equity
--
-0.98
-0.11
-0.86
-50.67
Return-on-Tangible-Asset
--
-1,566
--
--
-- ROC (Joel Greenblatt) %
--
-1.24
-0.46
-0.74
-- ROCE %
--
--
5.73
2.73
-103
1-Year ROIIC %
--
-1.23
0.32
-2.30
-27.52
ROIC %
--
7.52
9.86
9.67
10.06
WACC %
--
--
--
--
-- Effective Interest Rate on Debt %
4.42
0.00
0.00
-0.22
-0.17
Debt-to-Equity
0.09
0.99
0.98
-2.77
-3.34
Equity-to-Asset
0.40
0.00
0.00
0.60
0.55
Debt-to-Asset
0.91
0.01
0.02
3.77
4.34
Liabilities-to-Assets
--
--
3.11
-19.89
18.25
Degree of Financial Leverage
* All financial numbers are in millions except for per share data, ratios and percentage change. When Return-on-Tangible-Equity displays Neg. E, it means the the tangible equity is negative. When ROE % or ROE % Adjusted to Book Value displays Neg. E, it means the the total shareholders equity is negative.
GuruFocus Manual of Stocks™  |  Jul 05, 2025
Goal Acquisitions Corp (OTCPK:PUCK)
www.gurufocus.com/stock/OTCPK:PUCK/summary

Financial Statement

Income Statement

Dec20
Dec21
Dec22
Dec23
TTM Fiscal Period
--
1.60
1.18
0.92
1.35
Other Operating Expense
--
1.60
1.18
0.92
1.35
Total Operating Expense
--
-1.60
-1.18
-0.92
-1.35
Operating Income
--
0.03
3.73
3.81
0.17
  Interest Income
--
0.03
3.73
3.81
0.17
Net Interest Income
--
0.29
-2.14
-3.23
-0.97
Other Income (Expense)
--
-1.28
0.41
-0.34
-2.15
Pre-Tax Income
--
--
-0.71
-0.80
-0.34
Tax Provision
--
--
172
-236
-15.95
Tax Rate %
--
--
--
--
0.00
Other Net Income (Loss)
--
-1.28
-0.30
-1.14
-2.49
Net Income Including Noncontrolling Interests
--
-1.28
-0.30
-1.14
-2.49
  Net Income (Continuing Operations)
--
-1.28
-0.30
-1.14
-2.49
Net Income
--
-0.04
-0.01
-0.07
-0.30
EPS (Basic)
--
-0.04
-0.01
-0.07
-0.34
EPS (Diluted)
--
22.61
25.88
7.92
7.48
Shares Outstanding (Diluted Average)
--
-1.60
-1.18
-0.92
-1.35
EBIT
--
-1.60
-1.18
-0.92
-1.35
EBITDA
* All financial numbers are in millions except for per share data, ratios and percentage change.
GuruFocus Manual of Stocks™  |  Jul 05, 2025
Goal Acquisitions Corp (OTCPK:PUCK)
www.gurufocus.com/stock/OTCPK:PUCK/summary

Financial Statement

Cashflow Statement

Dec20
Dec21
Dec22
Dec23
TTM Fiscal Period
--
-1.28
-0.30
-1.14
-2.49
Net Income From Continuing Operations
--
-0.49
0.44
-0.11
-0.06
  Change In Prepaid Assets
--
0.86
2.87
3.51
1.33
  Change In Payables And Accrued Expense
--
--
-0.00
0.00
0.00
  Change In Other Working Capital
--
0.37
3.31
3.40
1.27
Change In Working Capital
--
-0.32
-4.07
-3.84
-0.19
Cash Flow from Others
--
-1.23
-1.06
-1.58
-1.42
Cash Flow from Operations
--
-259
0.29
263
7.25
Cash Flow from Investing
--
254
--
--
-- Issuance of Stock
--
--
--
-263
-7.08
Repurchase of Stock
--
0.13
1.03
0.99
--   Issuance of Debt
--
--
-0.26
--
--   Payments of Debt
--
0.13
0.77
0.99
-- Net Issuance of Debt
--
6.25
0.01
0.67
0.45
Other Financing
--
260
0.78
-261
-6.36
Cash Flow from Financing
--
0.03
0.01
0.01
0.53
Beginning Cash Position
--
-0.02
0.00
0.29
-0.53
Net Change in Cash
--
0.01
0.01
0.30
0.00
Ending Cash Position
--
-1.23
-1.06
-1.58
-1.42
Free Cash Flow
* All financial numbers are in millions except for per share data, ratios and percentage change.
GuruFocus Manual of Stocks™  |  Jul 05, 2025
Goal Acquisitions Corp (OTCPK:PUCK)
www.gurufocus.com/stock/OTCPK:PUCK/summary

Financial Satement

Balance Sheet

Dec20
Dec21
Dec22
Dec23
TTM Fiscal Period
0.03
0.01
0.01
0.30
--   Cash And Cash Equivalents
0.03
0.01
0.01
0.30
-- Cash, Cash Equivalents, Marketable Securities
--
--
--
--
1.57
  Other Current Receivables
--
--
--
--
1.57
Total Receivables
0.24
0.44
0.06
0.17
0.17
Other Current Assets
0.26
0.45
0.07
0.47
1.75
Total Current Assets
--
259
262
2.86
1.89
Other Long Term Assets
--
259
262
2.86
1.89
Total Long-Term Assets
0.26
259
262
3.33
3.64
Total Assets
--
0.86
3.02
5.73
6.35
  Accounts Payable
--
--
0.71
4.14
4.47
  Total Tax Payable
--
--
0.00
0.68
2.50
  Other Current Payables
0.13
--
--
--
--   Current Accrued Expense
0.13
0.86
3.74
10.55
13.32
Accounts Payable & Accrued Expense
0.11
0.24
1.01
2.00
2.00
  Short-Term Debt
0.11
0.24
1.01
2.00
2.00
Short-Term Debt & Capital Lease Obligation
--
-0.00
--
--
-- Other Current Liabilities
0.24
1.09
4.74
12.55
15.32
Total Current Liabilities
--
--
--
--
--   Long-Term Debt
--
--
--
--
-- Long-Term Debt & Capital Lease Obligation
4.42
0.00
0.00
-0.22
-0.17
Debt-to-Equity
--
0.37
0.03
0.00
0.47
Other Long-Term Liabilities
--
0.37
0.03
0.00
0.47
Total Long-Term Liabilities
0.24
1.47
4.78
12.55
15.79
Total Liabilities
0.00
259
261
2.85
1.76
Common Stock
-0.00
-1.28
-3.91
-12.07
-13.91
Retained Earnings
0.02
0.34
--
--
-- Additional Paid-In Capital
--
0.00
--
0.00
-- Other Stockholders Equity
0.02
258
258
-9.22
-12.15
Total Stockholders Equity
0.02
258
258
-9.22
-12.15
Total Equity
0.09
0.99
0.98
-2.77
-3.34
Equity-to-Asset
* All financial numbers are in millions except for per share data, ratios and percentage change.
GuruFocus Manual of Stocks™  |  Jul 05, 2025
Goal Acquisitions Corp (OTCPK:PUCK)
www.gurufocus.com/stock/OTCPK:PUCK/summary

Valuation Ratios

Valuation Ratios

Dec20
Dec21
Dec22
Dec23
TTM Fiscal Period
N/A
At Loss
At Loss
At Loss
At Loss PE Ratio
N/A
At Loss
183
42.53
At Loss PE Ratio without NRI
--
1.25
1.30
--
-- PB Ratio
--
1.25
1.30
--
-- Price-to-Tangible-Book
--
-202
-284
-87.44
-72.61
EV-to-EBITDA
--
-202
-284
-87.44
-72.61
EV-to-EBIT
--
-263
-316
-50.79
-68.97
EV-to-FCF
--
-0.49
-0.35
-1.14
-1.38
Earnings Yield (Joel Greenblatt) %
--
-0.38
-0.32
-2.01
-1.48
FCF Yield %

Valuation and Quality

Dec20
Dec21
Dec22
Dec23
TTM Fiscal Period
--
323
334
78.40
95.67
Market Cap
--
323
335
80.09
97.67
Enterprise Value
--
9.73
10.06
10.76
12.83
Month End Stock Price
-0.01
-0.04
-0.14
-1.68
-2.17
Net Cash per Share
--
-0.03
-0.14
-1.66
-1.93
Net Current Asset Value
-0.01
-0.04
-0.14
-1.68
-2.17
Net-Net Working Capital
--
--
3.10
--
-- Graham Number
--
N/A
3.00
3.00
4.00
Piotroski F-Score
0.39
981
1.00
-0.03
-2.52
Scaled Net Operating Assets
--
99.78
0.18
-7,885
-- Sloan Ratio %
1.10
0.41
0.01
0.04
0.11
Current Ratio
1.10
0.41
0.01
0.04
0.11
Quick Ratio
0.12
0.01
--
0.02
-- Cash Ratio
No Debt
No Debt
No Debt
No Debt
No Debt Interest Coverage
--
9.78
10.06
11.24
13.45
Highest Stock Price
--
9.59
9.65
10.05
10.65
Lowest Stock Price
--
--
--
78.03
10.33
Shares Buyback Ratio %
--
-78.59
--
335
7.40
Buyback Yield %
--
--
75.00
-600
-384
YoY EPS Growth
--
--
35.21
-152
-267
YoY EBITDA Growth
--
7.18
7.29
7.29
7.29
Shares Outstanding (Basic Average)
33.16
33.16
33.16
7.29
7.46
Shares Outstanding (EOP)
--
--
--
--
-0.01
Beta
04/15/22
04/18/23
04/16/24
  Filing Date
04/18/23
04/16/24
04/16/24
  Restated Filing Date
  Earnings Release Date
--
36.00
35.00
72.00
72.00
Number of Shareholders
2.00
2.00
2.00
2.00
2.00
Number of Employees
* All financial numbers are in millions except for per share data, ratios and percentage change.
GuruFocus Manual of Stocks™  |  Jul 05, 2025
Goal Acquisitions Corp (OTCPK:PUCK)
www.gurufocus.com/stock/OTCPK:PUCK/summary

Business & Geographic Segmentation

Business Segments

Dec20
Dec21
Dec22
Dec23
TTM Fiscal Period

Geographic Segments

Dec20
Dec21
Dec22
Dec23
TTM Fiscal Period
* All financial numbers are in millions except for per share data, ratios and percentage change.
GuruFocus Manual of Stocks™  |  Jul 05, 2025
Goal Acquisitions Corp (OTCPK:PUCK)
www.gurufocus.com/stock/OTCPK:PUCK/summary

Explanation

1. Predictability Rank

GuruFocus Predictability Rank is a proprietary ranking of the consistency of a business. We rank the predictability of companies based on the consistency of their revenue per share and EBITDA (earnings before interest, tax, depreciation and amortization) per share over the past 10 fiscal years. Our study found that there is a strong correlation between the stock performance and the predictability of a business. Over the long term, companies with higher predictability also have better stock performance.

The rank is from 1-star to 5-star, with 5-star as the best.

2. Financial Strength

GuruFocus Financial Strength Rank measures how strong a company's financial situation is. It is based on these factors:

  1. The debt burden that the company has as measured by its Interest Coverage (current year). The higher, the better.
  2. Debt to revenue ratio. The lower, the better.
  3. Altman Z-Score.

The rank is from 1 to 10, with 10 as the highest.

A Financial Strength rank of 8 or above indicates good financial strength; between 4-7 indicates fair financial strength; 3 or below means poor financial strength.

3. Profitability Rank

GuruFocus Profitability Rank indicates how profitable a company is and how likely it is that the company's business will stay that way. It is based on these factors:

  1. Operating Margin %.
  2. Piotroski F-Score.
  3. Trend of the Operating Margin percentage (five-year average). A company with an uptrend in profit margin will have a higher rank.
  4. Consistency of the profitability.
  5. Predictability Rank.

The rank is from 1 to 10, with 10 as the highest.

A Profitability Rank of 8 or above indicates good profitability; between 4-7 indicates fair profitability; 3 or below means poor profitability.

4. Peter Lynch Chart

In Peter Lynch's excellent book, "One Up on Wall Street," he used many charts to illustrate the valuation of stocks. “A quick way to tell if a stock is overpriced is to compare the price line to the earnings line. If you bought familiar growth companies – such as Shoney’s, The Limited, or Marriott – when the stock price fell well below the earnings line, and sold them when the stock price rose dramatically above it, the chances are you’d do pretty well.”

The original Peter Lynch Chart does have limitations due to the right side price scale is pre-set at 15 times the earnings scale on the left side. When the stock price and earnings line coincide, the price-to-earnings ratio is always 15 times. Instead of using the fixed PE Ratio of 15, our approach is using 15-year historical median PE without NRI Ratio for each stock.

The Peter Lynch Chart with earnings line at median PE without NRI ratio works well for the companies with steady growth and earnings trends, or the stalwarts, as coined by Lynch. These companies tend to be found in sectors such as consumer staples, healthcare, and utilities, where the consumption of the product or service is relatively independent of economic conditions. It does not work well with the sectors that are cyclical: industrials, chemicals, durable goods, and so forth.

5. GF Value

Based on the relationship between the current stock price and the GF Value, GuruFocus provides the following 6 evaluations:

  1. Possible Value Trap, Think Twice
  2. Significantly Overvalued
  3. Modestly Overvalued
  4. Fairly Valued
  5. Modestly Undervalued
  6. Significantly Undervalued
There is only a sufficient margin of safety when the stock is undervalued.

Disclaimer

GuruFocus.com is not operated by a broker, a dealer, or a registered investment adviser. Under no circumstances does any information posted on GuruFocus.com represent a recommendation to buy or sell a security. The information on this site, and in its related newsletters, is not intended to be, nor does it constitute, investment advice or recommendations. The gurus may buy and sell securities before and after any particular article and report and information herein is published, with respect to the securities discussed in any article and report posted herein. In no event shall GuruFocus.com be liable to any member, guest or third party for any damages of any kind arising out of the use of any content or other material published or available on GuruFocus.com, or relating to the use of, or inability to use, GuruFocus.com or any content, including, without limitation, any investment losses, lost profits, lost opportunity, special, incidental, indirect, consequential or punitive damages. Past performance is a poor indicator of future performance. The information on this site, and in its related newsletters, is not intended to be, nor does it constitute, investment advice or recommendations. The information on this site is in no way guaranteed for completeness, accuracy or in any other way. The gurus listed in this website are not affiliated with GuruFocus.com, LLC. Stock quotes provided by InterActive Data. Fundamental company data provided by Morningstar, updated daily.