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Air Liquide (AIQUY) Ratios
Air Liquide Ratios
AIQUY's free cash flow for Q2 2026 was $30.70M. For the 2026 fiscal year, AIQUY's free cash flow was decreased by $-1.86B and operating cash flow was $1.90B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.14 | 0.88 | 0.87 | 0.92 | 0.89 |
| Quick Ratio | 0.90 | 0.65 | 0.64 | 0.68 | 0.69 |
| Cash Ratio | 0.45 | 0.20 | 0.18 | 0.22 | 0.27 |
| Solvency Ratio | 0.23 | 0.24 | 0.24 | 0.20 | 0.19 |
| Operating Cash Flow Ratio | 0.70 | 0.67 | 0.71 | 0.63 | 0.64 |
| Short-Term Operating Cash Flow Coverage | 2.60 | 2.37 | 2.79 | 2.79 | 2.46 |
| Net Current Asset Value | $ -14.97B | $ -15.90B | $ -15.57B | $ -16.64B | $ -17.19B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.26 | 0.24 | 0.25 | 0.27 | 0.30 |
| Debt-to-Equity Ratio | 0.52 | 0.46 | 0.49 | 0.57 | 0.65 |
| Debt-to-Capital Ratio | 0.34 | 0.32 | 0.33 | 0.36 | 0.39 |
| Long-Term Debt-to-Capital Ratio | 0.28 | 0.24 | 0.26 | 0.30 | 0.33 |
| Financial Leverage Ratio | 1.98 | 1.93 | 1.99 | 2.09 | 2.18 |
| Debt Service Coverage Ratio | 2.73 | 2.12 | 2.09 | 2.33 | 2.06 |
| Interest Coverage Ratio | 64.83 | 19.14 | 9.08 | 8.73 | 12.01 |
| Debt to Market Cap | 0.15 | 0.14 | 0.12 | 0.19 | 0.19 |
| Interest Debt Per Share | 4.74 | 4.41 | 4.37 | 5.34 | 5.47 |
| Net Debt to EBITDA | 1.23 | 1.44 | 1.55 | 1.69 | 1.90 |
| Profitability Margins | |||||
| Gross Profit Margin | 35.77% | 63.01% | 59.62% | 53.86% | 59.77% |
| EBIT Margin | 20.72% | 17.69% | 15.32% | 15.39% | 16.86% |
| EBITDA Margin | 30.23% | 26.94% | 24.31% | 22.76% | 26.17% |
| Operating Profit Margin | 20.72% | 18.28% | 16.56% | 14.34% | 17.18% |
| Pretax Profit Margin | 18.10% | 16.73% | 15.07% | 13.05% | 15.46% |
| Net Profit Margin | 13.06% | 12.22% | 11.15% | 9.22% | 11.02% |
| Continuous Operations Profit Margin | 13.53% | 12.71% | 11.55% | 9.70% | 11.54% |
| Net Income Per EBT | 72.16% | 73.03% | 73.99% | 70.65% | 71.32% |
| EBT Per EBIT | 87.34% | 91.54% | 91.00% | 91.00% | 89.95% |
| Return on Assets (ROA) | 6.51% | 6.37% | 6.37% | 5.57% | 5.50% |
| Return on Equity (ROE) | 12.90% | 12.31% | 12.66% | 11.62% | 11.98% |
| Return on Capital Employed (ROCE) | 12.43% | 11.67% | 11.58% | 10.56% | 10.45% |
| Return on Invested Capital (ROIC) | 8.77% | 8.30% | 8.35% | 7.44% | 7.34% |
| Return on Tangible Assets | 9.25% | 9.39% | 9.47% | 14.89% | 14.83% |
| Earnings Yield | 4.03% | 4.05% | 3.35% | 4.40% | 3.91% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.93 | 9.03 | 9.22 | 9.86 | 8.33 |
| Payables Turnover | 5.53 | 3.02 | 3.37 | 3.65 | 7.00 |
| Inventory Turnover | 7.81 | 4.57 | 5.50 | 6.40 | 5.40 |
| Fixed Asset Turnover | 1.04 | 1.06 | 1.17 | 1.27 | 1.04 |
| Asset Turnover | 0.50 | 0.52 | 0.57 | 0.60 | 0.50 |
| Working Capital Turnover Ratio | 547.81 | -23.89 | -30.46 | -37.77 | -25.79 |
| Cash Conversion Cycle | 21.65 | -0.76 | -2.43 | -5.92 | 59.23 |
| Days of Sales Outstanding | 40.88 | 40.42 | 39.58 | 37.00 | 43.81 |
| Days of Inventory Outstanding | 46.72 | 79.85 | 66.39 | 57.03 | 67.54 |
| Days of Payables Outstanding | 65.95 | 121.04 | 108.40 | 99.95 | 52.13 |
| Operating Cycle | 87.60 | 120.28 | 105.97 | 94.03 | 111.35 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.12 | 2.19 | 2.18 | 2.14 | 2.07 |
| Free Cash Flow Per Share | 0.84 | 0.97 | 1.00 | 0.89 | 0.94 |
| Dividend Paid and CapEx Coverage Ratio | 1.10 | 1.21 | 1.26 | 1.19 | 1.26 |
| Capital Expenditure Coverage Ratio | 1.65 | 1.79 | 1.85 | 1.71 | 1.84 |
| Operating Cash Flow Coverage Ratio | 0.45 | 0.51 | 0.52 | 0.42 | 0.39 |
| Operating Cash Flow to Sales Ratio | 0.24 | 0.23 | 0.23 | 0.19 | 0.23 |
| Free Cash Flow Yield | 2.88% | 3.43% | 3.12% | 3.69% | 3.73% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 24.76 | 24.68 | 29.89 | 22.72 | 25.59 |
| Price-to-Sales (P/S) Ratio | 3.24 | 3.02 | 3.33 | 2.09 | 2.82 |
| Price-to-Book (P/B) Ratio | 3.20 | 3.04 | 3.78 | 2.64 | 3.07 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 34.75 | 29.18 | 32.06 | 27.08 | 26.82 |
| Price-to-Operating Cash Flow Ratio | 13.73 | 12.91 | 14.69 | 11.22 | 12.26 |
| Price-to-Earnings Growth (PEG) Ratio | 11.86 | 3.39 | 2.56 | 3.41 | 4.75 |
| Enterprise Value Multiple | 11.95 | 12.64 | 15.26 | 10.89 | 12.68 |
| Enterprise Value | 93.46B | 92.14B | 102.41B | 74.22B | 77.46B |
| EV to EBITDA | 11.95 | 12.64 | 15.26 | 10.89 | 12.68 |
| EV to Sales | 3.61 | 3.41 | 3.71 | 2.48 | 3.32 |
| EV to Free Cash Flow | 38.74 | 32.94 | 35.69 | 32.06 | 31.56 |
| EV to Operating Cash Flow | 15.31 | 14.57 | 16.35 | 13.28 | 14.42 |
| Tangible Book Value Per Share | 4.01 | 3.80 | 3.21 | -2.42 | -2.83 |
| Shareholders’ Equity Per Share | 9.09 | 9.32 | 8.47 | 9.09 | 8.26 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.25 | 0.24 | 0.23 | 0.26 | 0.25 |
| Revenue Per Share | 8.97 | 9.39 | 9.61 | 11.47 | 8.98 |
| Net Income Per Share | 1.17 | 1.15 | 1.07 | 1.06 | 0.99 |
| Tax Burden | 0.72 | 0.73 | 0.74 | 0.71 | 0.71 |
| Interest Burden | 0.87 | 0.95 | 0.98 | 0.85 | 0.92 |
| Research & Development to Revenue | 0.02 | 0.00 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.15 | 0.16 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.81 | 1.91 | 2.03 | 2.03 | 2.09 |
Currency in EUR
