• Aquestive Therapeutics, Inc. (NASDAQ:AQST) showcases a remarkable Return on Invested Capital (ROIC) of 150.35%, significantly outperforming its peers.
• The company's ROIC to WACC ratio of 8.36 indicates high efficiency in generating returns on investments compared to its cost of capital.
• Comparative analysis reveals that AQST's competitors, such as Eton Pharmaceuticals (NASDAQ:ETON) and Agile Therapeutics (NASDAQ:AGRX), show varying degrees of financial efficiency, with AQST leading in value creation potential.

Aquestive Therapeutics, Inc. (NASDAQ:AQST) is a pharmaceutical company that focuses on developing and commercializing products to address unmet medical needs. The company specializes in innovative drug delivery systems, which set it apart from traditional pharmaceutical companies. In the competitive landscape, AQST's peers include Eton Pharmaceuticals, Agile Therapeutics, Savara Inc., Selecta Biosciences, and Xeris Biopharma Holdings.

In evaluating AQST's financial performance, its Return on Invested Capital (ROIC) is a remarkable 150.35%, significantly higher than its Weighted Average Cost of Capital (WACC) of 17.98%. This results in a ROIC to WACC ratio of 8.36, indicating that AQST is highly efficient in generating returns on its investments compared to its cost of capital. This efficiency suggests strong potential for value creation.

Comparatively, Eton Pharmaceuticals (NASDAQ:ETON) has a negative ROIC of -35.01% against a WACC of 9.90%, resulting in a ROIC to WACC ratio of -3.54. This indicates that ETON is not currently generating sufficient returns to cover its cost of capital, highlighting potential challenges in its financial strategy.

Agile Therapeutics (NASDAQ:AGRX) presents a more positive outlook with a ROIC of 63.39% and a WACC of 31.99%, leading to a ROIC to WACC ratio of 1.98. While AGRX does not surpass AQST in efficiency, its positive ratio suggests potential for growth and improvement in its operations, as highlighted by its highest growth potential among peers.

Savara Inc. (NASDAQ:SVRA) and Xeris Biopharma Holdings (NASDAQ:XERS) both exhibit negative ROICs of -39.06% and -21.40%, respectively, with WACCs of 8.66% and 10.56%. Their ROIC to WACC ratios of -4.51 and -2.03 indicate inefficiencies in generating returns relative to their costs of capital, suggesting potential areas for financial restructuring or strategic adjustments.