Aristocrat Leisure (ARLUF) Ratios
Aristocrat Leisure Ratios
ARLUF's free cash flow for Q2 2026 was $656.40M. For the 2026 fiscal year, ARLUF's free cash flow was decreased by $-163.70M and operating cash flow was $820.10M. See a summary of the company’s cash flow.
| Ratios | Sep 25 | Sep 24 | Sep 23 | Sep 22 | Sep 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.65 | 1.54 | 2.98 | 3.18 | 2.75 |
| Quick Ratio | 1.50 | 1.36 | 2.78 | 2.99 | 2.62 |
| Cash Ratio | 0.71 | 0.60 | 2.06 | 2.29 | 2.03 |
| Solvency Ratio | 0.51 | 0.41 | 0.44 | 0.32 | 0.25 |
| Operating Cash Flow Ratio | 1.08 | 1.12 | 1.18 | 0.95 | 1.11 |
| Short-Term Operating Cash Flow Coverage | 12.15 | 19.02 | 18.06 | 12.47 | 189.77 |
| Net Current Asset Value | $ -873.60M | $ -1.60B | $ 351.10M | $ 82.90M | $ -1.49B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.20 | 0.23 | 0.25 | 0.28 | 0.41 |
| Debt-to-Equity Ratio | 0.31 | 0.38 | 0.40 | 0.46 | 0.91 |
| Debt-to-Capital Ratio | 0.24 | 0.28 | 0.29 | 0.32 | 0.48 |
| Long-Term Debt-to-Capital Ratio | 0.20 | 0.24 | 0.25 | 0.28 | 0.45 |
| Financial Leverage Ratio | 1.58 | 1.64 | 1.62 | 1.68 | 2.24 |
| Debt Service Coverage Ratio | 5.62 | 7.22 | 7.86 | 4.44 | 9.20 |
| Interest Coverage Ratio | 12.28 | 11.91 | 11.10 | 5.79 | 7.99 |
| Debt to Market Cap | 0.04 | 0.06 | 0.09 | 0.11 | 0.11 |
| Interest Debt Per Share | 3.52 | 4.02 | 4.34 | 4.58 | 5.72 |
| Net Debt to EBITDA | 0.31 | 0.64 | -0.21 | -0.13 | 0.76 |
| Profitability Margins | |||||
| Gross Profit Margin | 58.72% | 58.60% | 54.69% | 52.97% | 49.23% |
| EBIT Margin | 30.42% | 29.24% | 28.97% | 26.62% | 22.67% |
| EBITDA Margin | 38.91% | 34.50% | 35.04% | 33.27% | 30.57% |
| Operating Profit Margin | 31.92% | 29.61% | 27.09% | 26.48% | 23.25% |
| Pretax Profit Margin | 28.88% | 26.15% | 26.53% | 22.05% | 19.76% |
| Net Profit Margin | 22.72% | 19.74% | 23.10% | 17.02% | 17.31% |
| Continuous Operations Profit Margin | 18.80% | 19.74% | 23.10% | 17.02% | 17.31% |
| Net Income Per EBT | 78.67% | 75.49% | 87.05% | 77.17% | 87.62% |
| EBT Per EBIT | 90.49% | 88.31% | 97.94% | 83.29% | 84.97% |
| Return on Assets (ROA) | 13.77% | 12.65% | 13.31% | 9.37% | 9.46% |
| Return on Equity (ROE) | 21.82% | 20.76% | 21.62% | 15.75% | 21.14% |
| Return on Capital Employed (ROCE) | 23.39% | 22.41% | 18.15% | 16.76% | 14.74% |
| Return on Invested Capital (ROIC) | 14.85% | 16.62% | 15.53% | 12.71% | 12.82% |
| Return on Tangible Assets | 26.26% | 26.30% | 21.01% | 31.01% | 35.36% |
| Earnings Yield | 3.28% | 3.48% | 5.45% | 4.34% | 2.74% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.48 | 6.06 | 6.33 | 6.29 | 6.76 |
| Payables Turnover | 8.43 | 10.66 | 9.37 | 13.33 | 15.96 |
| Inventory Turnover | 9.84 | 9.84 | 9.23 | 10.50 | 15.11 |
| Fixed Asset Turnover | 8.06 | 8.56 | 9.22 | 10.14 | 9.77 |
| Asset Turnover | 0.61 | 0.64 | 0.58 | 0.55 | 0.55 |
| Working Capital Turnover Ratio | 6.26 | 3.41 | 2.14 | 2.25 | 2.65 |
| Cash Conversion Cycle | 75.27 | 63.09 | 58.24 | 65.41 | 55.30 |
| Days of Sales Outstanding | 81.47 | 60.24 | 57.67 | 58.03 | 54.01 |
| Days of Inventory Outstanding | 37.09 | 37.09 | 39.53 | 34.77 | 24.16 |
| Days of Payables Outstanding | 43.29 | 34.25 | 38.97 | 27.39 | 22.87 |
| Operating Cycle | 118.56 | 97.33 | 97.21 | 92.80 | 78.17 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.10 | 2.76 | 2.75 | 1.88 | 2.08 |
| Free Cash Flow Per Share | 2.54 | 2.10 | 2.06 | 1.47 | 1.72 |
| Dividend Paid and CapEx Coverage Ratio | 2.17 | 2.04 | 2.19 | 2.02 | 3.43 |
| Capital Expenditure Coverage Ratio | 5.51 | 4.21 | 3.97 | 4.64 | 5.83 |
| Operating Cash Flow Coverage Ratio | 0.95 | 0.73 | 0.67 | 0.45 | 0.38 |
| Operating Cash Flow to Sales Ratio | 0.31 | 0.27 | 0.29 | 0.22 | 0.28 |
| Free Cash Flow Yield | 3.62% | 3.59% | 5.04% | 4.47% | 3.68% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 30.56 | 28.78 | 18.36 | 23.04 | 36.49 |
| Price-to-Sales (P/S) Ratio | 6.94 | 5.68 | 4.24 | 3.92 | 6.32 |
| Price-to-Book (P/B) Ratio | 6.66 | 5.97 | 3.97 | 3.63 | 7.71 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 27.59 | 27.87 | 19.83 | 22.36 | 27.19 |
| Price-to-Operating Cash Flow Ratio | 22.59 | 21.25 | 14.84 | 17.54 | 22.53 |
| Price-to-Earnings Growth (PEG) Ratio | 2.61 | -3.76 | 0.33 | 1.97 | -0.90 |
| Enterprise Value Multiple | 18.13 | 17.11 | 11.89 | 11.66 | 21.42 |
| Enterprise Value | 44.42B | 38.97B | 26.23B | 21.62B | 31.02B |
| EV to EBITDA | 18.13 | 17.11 | 11.89 | 11.66 | 21.42 |
| EV to Sales | 7.05 | 5.90 | 4.17 | 3.88 | 6.55 |
| EV to Free Cash Flow | 28.07 | 28.95 | 19.48 | 22.12 | 28.18 |
| EV to Operating Cash Flow | 22.97 | 22.08 | 14.58 | 17.35 | 23.35 |
| Tangible Book Value Per Share | 2.59 | 1.46 | 4.17 | -1.56 | -3.87 |
| Shareholders’ Equity Per Share | 10.51 | 9.81 | 10.29 | 9.07 | 6.06 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.35 | 0.25 | 0.13 | 0.23 | 0.12 |
| Revenue Per Share | 10.09 | 10.32 | 9.63 | 8.40 | 7.40 |
| Net Income Per Share | 2.29 | 2.04 | 2.22 | 1.43 | 1.28 |
| Tax Burden | 0.79 | 0.75 | 0.87 | 0.77 | 0.88 |
| Interest Burden | 0.95 | 0.89 | 0.92 | 0.83 | 0.87 |
| Research & Development to Revenue | 0.13 | 0.13 | 0.13 | 0.12 | 0.11 |
| SG&A to Revenue | 0.14 | 0.17 | 0.15 | 0.15 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.01 | 0.01 | 0.01 |
| Income Quality | 1.63 | 0.00 | 1.24 | 1.31 | 1.62 |
Currency in AUD
