Research Frontiers Incorporated

Research Frontiers Incorporated

REFR·NASDAQ

$1.54

+3.4%
TechnologyHardware, Equipment & Parts

Research Frontiers Incorporated develops and markets technology and devices to control the flow of light worldwide. The company develops and licenses suspended particle device (SPD-Smart) light-control technology to companies that manufacture and market the SPD-Smart chemical emulsion, light-control film made from the chemical emulsion, the light-control panels made by laminating the film, and electronics to power end-products incorporating the film, as well as lamination services for and the end-products, such as windows, skylights, and sunroofs. Its SPD-Smart light-control technology is used in various product applications, including windows, sunshades, skylights, and interior partitions for homes and buildings; automotive windows, sunroofs, sun-visors, sunshades, rear-view mirrors, instrument panels, and navigation systems; aircraft windows; museum display panels, and eyewear products; and flat panel displays for electronic products. The company serves architectural, automotive, marine, and aerospace and appliance applications. Research Frontiers Incorporated was incorporated in 1965 and is headquartered in Woodbury, New York.

At a Glance

Live Snapshot
Market Cap$51.82M
EPS-0.0391
P/E Ratio-39.39
Earnings Date05/06/2026

Intrinsic Alpha Methodology

Thesis Lenses

Signal · Driver · Risk

Signal

Medium confidence

Valuation multiple is compressed (P/E -39.4).

Valuation inputs: P/E -39.4, earnings yield N/A, momentum +3.4%.

If multiples stay elevated while momentum fades, downside repricing risk rises.

Driver

High confidence

Return profile is soft (ROE -50.3%, ROIC -37.0%).

Profitability stack: net margin -98.2%, ROE -50.3%, ROIC -37.0%.

Quality deterioration often appears in margins before it shows up in headline EPS.

Risk

High confidence

Risk profile is balanced but has notable pressure points to monitor.

Risk factors: liabilities/assets +35.5%, momentum +3.4%, net margin -98.2%.

Higher leverage with weak momentum and thin margins can amplify drawdown severity.

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Research Frontiers Incorporated Market vs Earnings Trajectory

REFR · NASDAQ

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Research Frontiers Incorporated

Research Frontiers Incorporated Fair Value Envelope

REFR · NASDAQ

Our analysis suggests that REFR has a fair value of HIDDEN per share in the Base Case projection. With shares currently trading at $1.54, this represents a potential HIDDEN relative to our calculated worth for Research Frontiers Incorporated.

Intrinsic Value
Current Price: $1.54
3Y-33.0%
5Y-74.0%
10Y-78.0%
3Y+6.0%
5Y-15.0%
10Y-33.0%
3Y-29.0%
5Y-66.0%
10Y-69.0%
3Y-56.0%
5Y-62.0%
10Y-78.0%
3Y-56.0%
5Y-63.0%
10Y-80.0%
3Y-11.0%
5Y-51.0%
10Y-58.0%
Research Frontiers Incorporated

Research Frontiers Incorporated Profit Bridge

REFR · NASDAQ
Revenue1.34M
Cost of Goods Sold (263.56K)
Gross Profit1.07M
Operating Expenses (2.51M)
Operating Income-1.44M
Interest Expense (0.00)
Other Income/Expense130.49K
Pretax Income-1.31M
Income Tax (0.00)
Net Income-1.31M
Net Income
-1.31M

Profitability Analysis

Gross Margin

80.3%

Exceptional pricing power and cost management. The company retains over half of revenue after direct costs.

Operating Margin

-108.0%

Operating losses indicate the core business is unprofitable. Requires restructuring or revenue growth.

Net Profit Margin

-98.2%

Net losses indicate the company is burning cash. Sustainability depends on path to profitability.

Profitability Insight

Margin squeeze alert: Healthy gross margins but weak operating margins suggest excessive operating expenses. Cost optimization could unlock significant value.

80.27%
Gross Profit Margin
-150%
3Y-181.0%
5Y-177.0%
10Y-145.0%
-107.96%
Operating Profit Margin
-52%
3Y-26.0%
5Y-47.0%
10Y-61.0%
-98.19%
Net Profit Margin
-53%
3Y-33.0%
5Y-60.0%
10Y-64.0%
-50.35%
Return on Equity
-7%
3Y+3.0%
5Y-7.0%
10Y+7.0%
-32.46%
Return on Assets
-34%
3Y-20.0%
5Y-30.0%
10Y-28.0%
-36.97%
Return on Invested Capital
-31%
3Y-8.0%
5Y-21.0%
10Y-22.0%
REFR

Research Frontiers Incorporated Cash Conversion Engine

REFR · NASDAQ
Net Income-1.31M
Depreciation & Amortization263.56K
Stock-Based Compensation89.32K
Change in Working Capital144.68K
Others25.00K
Capital Expenditures-1.62K
Free Cash Flow-790.44K

Cash Flow Quality Analysis

FCF Conversion Rate

60.3%

Moderate conversion rate. Some gap between earnings and cash flow may warrant investigation into working capital or non-cash items.

CapEx Intensity

-0.2%

Asset-light business model. Low capital requirements leave more cash available for shareholders and growth investments.

FCF Growth Trend

+65.6%

Strong FCF growth demonstrates improving cash generation and business momentum. Positive signal for sustainability.

Working Capital Impact

+$144.68K

Working capital inflow boosted cash flow. Efficient management of receivables, inventory, and payables contributing positively.

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Research Frontiers Incorporated Funding & Solvency Profile

REFR · NASDAQ
Cash & Cash Equivalents1.13M
Net Receivables371.88K
Inventory0.00
Other Current Assets0.00
Total Current Assets2 M
Property, Plant & Equipment1.10M
Goodwill & Intangible Assets0.00
Long-Term Investments0.00
Other Non-Current Assets56.07K
Total Non-Current Assets1 M
Total Assets
2.77M

Financial Health Analysis

Current Ratio

7.61x

Excellent liquidity position. The company can easily cover its short-term obligations with substantial cushion.

Debt-to-Equity Ratio

0.85x

Balanced capital structure with moderate leverage. Equity exceeds debt, suggesting healthy financial stability.

Working Capital

1 M

Strong working capital position provides significant operational flexibility and financial cushion.

Asset Composition

58% Current

Balanced asset mix between current and non-current assets, typical of many stable businesses.

Financial Health Insight

Strong financial foundation: Excellent liquidity combined with conservative leverage suggests the company is well-positioned to weather economic uncertainties and fund growth opportunities.

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Research Frontiers Incorporated Street Expectations Map

REFR · NASDAQ

No Target Data

No analyst price targets available for refr.

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Research Frontiers Incorporated Insider Positioning

REFR · NASDAQ

During the last 12 months, there has been no insider trading activity reported for REFR.

3 Months

Bought

0

0.00

Sold

0

0.00

Net Activity

+0

+$0

3-6 Months

Bought

0

0.00

Sold

0

0.00

Net Activity

+0

+$0

6-9 Months

Bought

0

0.00

Sold

0

0.00

Net Activity

+0

+$0

9-12 Months

Bought

0

0.00

Sold

0

0.00

Net Activity

+0

+$0

Top Buyers

No buying activity

Top Sellers

No selling activity

Insider Activity Analysis

Net Insider Sentiment

Neutral

No insider trading activity reported. This could indicate blackout periods, lack of conviction, or regulatory restrictions.

Insider Participation

No Activity

No insider trading activity reported from any insiders in the past year.

No Dividend Yield Data

REFR has not reported any dividend yield values in the available annual periods.

 

refr Dividend History

REFR
10Y CAGR +0%
Latest $0
Annual $0
Stable dividend payments
Last Period: +0%