Fagron SA (ARSUF) Ratios
Fagron SA Ratios
ARSUF's free cash flow for Q2 2026 was $25.63M. For the 2026 fiscal year, ARSUF's free cash flow was decreased by $-18.13M and operating cash flow was $43.76M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.11 | 1.86 | 1.92 | 1.86 | 1.61 |
| Quick Ratio | 1.39 | 1.16 | 1.27 | 1.23 | 0.98 |
| Cash Ratio | 0.84 | 0.59 | 0.76 | 0.73 | 0.49 |
| Solvency Ratio | 0.20 | 0.17 | 0.19 | 0.18 | 0.18 |
| Operating Cash Flow Ratio | 0.59 | 0.56 | 0.61 | 0.64 | 0.54 |
| Short-Term Operating Cash Flow Coverage | 471.61 | 169.59 | 289.43 | 11.57 | 11.54 |
| Net Current Asset Value | $ -224.03M | $ -215.60M | $ -203.43M | $ -244.37M | $ -241.24M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.38 | 0.36 | 0.36 | 0.41 | 0.42 |
| Debt-to-Equity Ratio | 0.85 | 0.77 | 0.79 | 0.99 | 1.05 |
| Debt-to-Capital Ratio | 0.46 | 0.44 | 0.44 | 0.50 | 0.51 |
| Long-Term Debt-to-Capital Ratio | 0.43 | 0.41 | 0.41 | 0.46 | 0.48 |
| Financial Leverage Ratio | 2.25 | 2.16 | 2.17 | 2.41 | 2.50 |
| Debt Service Coverage Ratio | 4.77 | 6.82 | 5.17 | 4.53 | 5.16 |
| Interest Coverage Ratio | 4.27 | 7.49 | 4.73 | 5.92 | 6.88 |
| Debt to Market Cap | 0.26 | 0.28 | 0.27 | 0.37 | 0.28 |
| Interest Debt Per Share | 6.85 | 5.52 | 5.34 | 5.71 | 4.79 |
| Net Debt to EBITDA | 1.55 | 1.85 | 1.74 | 2.02 | 2.28 |
| Profitability Margins | |||||
| Gross Profit Margin | 21.50% | 45.38% | 43.59% | 41.84% | 43.13% |
| EBIT Margin | 14.64% | 14.90% | 13.05% | 15.25% | 15.60% |
| EBITDA Margin | 19.26% | 16.81% | 17.58% | 19.83% | 20.22% |
| Operating Profit Margin | 14.64% | 14.99% | 14.24% | 14.32% | 15.24% |
| Pretax Profit Margin | 12.35% | 11.96% | 11.07% | 12.83% | 13.39% |
| Net Profit Margin | 9.56% | 9.24% | 9.25% | 10.18% | 10.63% |
| Continuous Operations Profit Margin | 9.61% | 9.29% | 9.31% | 10.25% | 10.70% |
| Net Income Per EBT | 77.40% | 77.24% | 83.54% | 79.31% | 79.41% |
| EBT Per EBIT | 84.35% | 79.80% | 77.73% | 89.64% | 87.86% |
| Return on Assets (ROA) | 7.32% | 7.43% | 7.01% | 7.17% | 7.62% |
| Return on Equity (ROE) | 16.50% | 16.07% | 15.21% | 17.29% | 19.06% |
| Return on Capital Employed (ROCE) | 13.61% | 14.70% | 13.06% | 12.24% | 13.34% |
| Return on Invested Capital (ROIC) | 10.48% | 11.29% | 10.86% | 9.54% | 10.43% |
| Return on Tangible Assets | 13.54% | 14.01% | 13.46% | 13.71% | 15.67% |
| Earnings Yield | 5.85% | 6.56% | 5.82% | 7.20% | 5.67% |
| Efficiency Ratios | |||||
| Receivables Turnover | 10.00 | 10.64 | 9.01 | 8.11 | 7.94 |
| Payables Turnover | 5.43 | 4.17 | 4.10 | 4.06 | 3.90 |
| Inventory Turnover | 4.70 | 3.48 | 3.78 | 3.67 | 3.59 |
| Fixed Asset Turnover | 5.26 | 5.02 | 5.16 | 4.76 | 4.46 |
| Asset Turnover | 0.77 | 0.80 | 0.76 | 0.70 | 0.72 |
| Working Capital Turnover Ratio | 4.63 | 5.31 | 4.96 | 5.80 | 10.41 |
| Cash Conversion Cycle | 46.92 | 51.69 | 48.15 | 54.63 | 53.97 |
| Days of Sales Outstanding | 36.51 | 34.31 | 40.51 | 45.01 | 45.95 |
| Days of Inventory Outstanding | 77.60 | 104.96 | 96.63 | 99.43 | 101.60 |
| Days of Payables Outstanding | 67.19 | 87.58 | 88.99 | 89.81 | 93.58 |
| Operating Cycle | 114.11 | 139.27 | 137.14 | 144.44 | 147.55 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.76 | 1.50 | 1.47 | 1.50 | 1.08 |
| Free Cash Flow Per Share | 1.55 | 1.14 | 0.94 | 1.25 | 0.79 |
| Dividend Paid and CapEx Coverage Ratio | 3.11 | 2.32 | 1.89 | 3.31 | 2.32 |
| Capital Expenditure Coverage Ratio | 8.41 | 4.19 | 2.79 | 5.92 | 3.78 |
| Operating Cash Flow Coverage Ratio | 0.27 | 0.28 | 0.29 | 0.27 | 0.23 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.13 | 0.14 | 0.16 | 0.14 |
| Free Cash Flow Yield | 7.26% | 6.82% | 5.68% | 9.41% | 5.37% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 17.04 | 15.24 | 17.19 | 13.89 | 17.62 |
| Price-to-Sales (P/S) Ratio | 1.63 | 1.41 | 1.59 | 1.41 | 1.87 |
| Price-to-Book (P/B) Ratio | 2.82 | 2.45 | 2.61 | 2.40 | 3.36 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 13.77 | 14.67 | 17.60 | 10.63 | 18.64 |
| Price-to-Operating Cash Flow Ratio | 12.13 | 11.17 | 11.29 | 8.83 | 13.71 |
| Price-to-Earnings Growth (PEG) Ratio | 1.25 | 1.14 | 16.50 | 0.97 | 14.63 |
| Enterprise Value Multiple | 10.03 | 10.23 | 10.78 | 9.15 | 11.55 |
| Enterprise Value | 1.84B | 1.50B | 1.45B | 1.24B | 1.34B |
| EV to EBITDA | 10.03 | 10.23 | 10.78 | 9.15 | 11.55 |
| EV to Sales | 1.93 | 1.72 | 1.90 | 1.81 | 2.34 |
| EV to Free Cash Flow | 16.28 | 17.92 | 20.99 | 13.64 | 23.23 |
| EV to Operating Cash Flow | 14.34 | 13.64 | 13.47 | 11.34 | 17.09 |
| Tangible Book Value Per Share | -0.20 | -0.04 | -0.21 | -0.75 | -1.18 |
| Shareholders’ Equity Per Share | 7.55 | 6.85 | 6.35 | 5.53 | 4.41 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.22 | 0.16 | 0.20 | 0.20 |
| Revenue Per Share | 13.03 | 11.91 | 10.45 | 9.38 | 7.90 |
| Net Income Per Share | 1.25 | 1.10 | 0.97 | 0.96 | 0.84 |
| Tax Burden | 0.77 | 0.77 | 0.84 | 0.79 | 0.79 |
| Interest Burden | 0.84 | 0.80 | 0.85 | 0.84 | 0.86 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.01 | 0.26 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Income Quality | 1.41 | 1.36 | 1.52 | 1.25 | 1.02 |
Currency in EUR
