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Side-by-side financial comparison of Abits Group Inc (ABTS) and Valaris Ltd (VAL). Click either name above to swap in a different company.

Valaris Ltd is the larger business by last-quarter revenue ($5.2M vs $3.7M, roughly 1.4× Abits Group Inc). On growth, Valaris Ltd posted the faster year-over-year revenue change (405.9% vs 0.0%). Abits Group Inc produced more free cash flow last quarter ($-470.2K vs $-34.1M).

Universal ABIT Co., Ltd was a computer components manufacturer, based in Taiwan, active since the 1980s. Its core product line were motherboards aimed at the overclocker market. ABIT experienced serious financial problems in 2005. The brand name "ABIT" and other intangible properties, including patents and trademarks, were acquired by Universal Scientific Industrial Co., Ltd. (USI) in May 2006.

Valaris Limited is an offshore drilling contractor headquartered in Houston, Texas, and incorporated in Bermuda. It is the largest offshore drilling and well drilling company in the world. As of February 2025, it owned 52 rigs, including 36 offshore jackup rigs, 11 drillships, and 5 semi-submersible platform drilling rigs.

ABTS vs VAL — Head-to-Head

Bigger by revenue
VAL
VAL
1.4× larger
VAL
$5.2M
$3.7M
ABTS
Growing faster (revenue YoY)
VAL
VAL
+405.9% gap
VAL
405.9%
0.0%
ABTS
More free cash flow
ABTS
ABTS
$33.6M more FCF
ABTS
$-470.2K
$-34.1M
VAL

Income Statement — Q2 FY2025 vs Q4 FY2025

Metric
ABTS
ABTS
VAL
VAL
Revenue
$3.7M
$5.2M
Net Profit
$717.5M
Gross Margin
-7850.0%
Operating Margin
55.1%
Net Margin
13798.1%
Revenue YoY
0.0%
405.9%
Net Profit YoY
436.6%
EPS (diluted)
$10.13

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
ABTS
ABTS
VAL
VAL
Q4 25
$5.2M
Q3 25
$5.6M
Q2 25
$3.7M
$700.0K
Q4 24
$-1.7M
Q3 24
$3.9M
Q2 24
$3.7M
$4.8M
Q1 24
$2.6M
Q4 23
$3.1M
Net Profit
ABTS
ABTS
VAL
VAL
Q4 25
$717.5M
Q3 25
$188.1M
Q2 25
$115.1M
Q4 24
$133.7M
Q3 24
$64.6M
Q2 24
$-14.0K
$149.6M
Q1 24
$25.5M
Q4 23
$828.5M
Gross Margin
ABTS
ABTS
VAL
VAL
Q4 25
-7850.0%
Q3 25
-7142.9%
Q2 25
-56428.6%
Q4 24
24529.4%
Q3 24
-11748.7%
Q2 24
27.0%
-9039.6%
Q1 24
-17007.7%
Q4 23
-12867.7%
Operating Margin
ABTS
ABTS
VAL
VAL
Q4 25
Q3 25
Q2 25
55.1%
Q4 24
Q3 24
Q2 24
20.4%
Q1 24
Q4 23
Net Margin
ABTS
ABTS
VAL
VAL
Q4 25
13798.1%
Q3 25
3358.9%
Q2 25
16442.9%
Q4 24
-7864.7%
Q3 24
1656.4%
Q2 24
-0.4%
3116.7%
Q1 24
980.8%
Q4 23
26725.8%
EPS (diluted)
ABTS
ABTS
VAL
VAL
Q4 25
$10.13
Q3 25
$2.65
Q2 25
$1.61
Q4 24
$1.86
Q3 24
$0.88
Q2 24
$-0.00
$2.03
Q1 24
$0.35
Q4 23
$11.12

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
ABTS
ABTS
VAL
VAL
Cash + ST InvestmentsLiquidity on hand
$1.1M
$599.4M
Total DebtLower is stronger
Stockholders' EquityBook value
$10.4M
$3.2B
Total Assets
$11.4M
$5.3B
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ABTS
ABTS
VAL
VAL
Q4 25
$599.4M
Q3 25
$662.7M
Q2 25
$1.1M
$503.4M
Q4 24
$368.2M
Q3 24
$379.3M
Q2 24
$396.6K
$398.3M
Q1 24
$494.1M
Q4 23
$620.5M
Stockholders' Equity
ABTS
ABTS
VAL
VAL
Q4 25
$3.2B
Q3 25
$2.4B
Q2 25
$10.4M
$2.3B
Q4 24
$2.2B
Q3 24
$2.1B
Q2 24
$11.3M
$2.2B
Q1 24
$2.0B
Q4 23
$2.0B
Total Assets
ABTS
ABTS
VAL
VAL
Q4 25
$5.3B
Q3 25
$4.6B
Q2 25
$11.4M
$4.5B
Q4 24
$4.4B
Q3 24
$4.3B
Q2 24
$12.2M
$4.4B
Q1 24
$4.4B
Q4 23
$4.3B

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
ABTS
ABTS
VAL
VAL
Operating Cash FlowLast quarter
$1.2M
$72.2M
Free Cash FlowOCF − Capex
$-470.2K
$-34.1M
FCF MarginFCF / Revenue
-12.8%
-655.8%
Capex IntensityCapex / Revenue
46.2%
2044.2%
Cash ConversionOCF / Net Profit
0.10×
TTM Free Cash FlowTrailing 4 quarters
$159.9M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ABTS
ABTS
VAL
VAL
Q4 25
$72.2M
Q3 25
$198.1M
Q2 25
$1.2M
$120.0M
Q4 24
$124.6M
Q3 24
$193.0M
Q2 24
$-470.2K
$11.5M
Q1 24
$26.3M
Q4 23
$96.7M
Free Cash Flow
ABTS
ABTS
VAL
VAL
Q4 25
$-34.1M
Q3 25
$128.3M
Q2 25
$-470.2K
$52.8M
Q4 24
$12.9M
Q3 24
$111.1M
Q2 24
$-98.7M
Q1 24
$-125.0M
Q4 23
$-366.3M
FCF Margin
ABTS
ABTS
VAL
VAL
Q4 25
-655.8%
Q3 25
2291.1%
Q2 25
-12.8%
7542.9%
Q4 24
-758.8%
Q3 24
2848.7%
Q2 24
-2056.3%
Q1 24
-4807.7%
Q4 23
-11816.1%
Capex Intensity
ABTS
ABTS
VAL
VAL
Q4 25
2044.2%
Q3 25
1246.4%
Q2 25
46.2%
9600.0%
Q4 24
-6570.6%
Q3 24
2100.0%
Q2 24
2295.8%
Q1 24
5819.2%
Q4 23
14935.5%
Cash Conversion
ABTS
ABTS
VAL
VAL
Q4 25
0.10×
Q3 25
1.05×
Q2 25
1.04×
Q4 24
0.93×
Q3 24
2.99×
Q2 24
0.08×
Q1 24
1.03×
Q4 23
0.12×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

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