Want to see AS full AI Analyst Report?
Amer Sports, Inc. (AS) Ratios
Amer Sports, Inc. Ratios
AS's free cash flow for Q2 2026 was $103.60M. For the 2026 fiscal year, AS's free cash flow was decreased by $-63.40M and operating cash flow was $167.00M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.50 | 1.54 | 1.49 | 1.70 | 2.00 |
| Quick Ratio | 0.76 | 0.76 | 0.80 | 1.03 | 1.46 |
| Cash Ratio | 0.30 | 0.22 | 0.31 | 0.31 | 0.60 |
| Solvency Ratio | 0.19 | 0.10 | 0.00 | -0.01 | 0.01 |
| Operating Cash Flow Ratio | 0.33 | 0.27 | 0.13 | -0.07 | 0.28 |
| Short-Term Operating Cash Flow Coverage | 5.11 | 3.11 | 0.52 | -0.44 | 7.70 |
| Net Current Asset Value | $ -939.50M | $ -928.60M | $ -6.18B | $ -5.29B | $ -5.07B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.17 | 0.18 | 0.80 | 0.84 | 0.90 |
| Debt-to-Equity Ratio | 0.30 | 0.30 | -41.58 | -90.06 | 188.40 |
| Debt-to-Capital Ratio | 0.23 | 0.23 | 1.02 | 1.01 | 0.99 |
| Long-Term Debt-to-Capital Ratio | 0.12 | 0.14 | 1.03 | 1.01 | 0.99 |
| Financial Leverage Ratio | 1.73 | 1.67 | -52.27 | -106.83 | 209.21 |
| Debt Service Coverage Ratio | 3.83 | 1.55 | 0.53 | 0.46 | 1.11 |
| Interest Coverage Ratio | 6.96 | 2.04 | 0.75 | 0.20 | 0.67 |
| Debt to Market Cap | 0.05 | 0.07 | 0.96 | 0.92 | 0.93 |
| Interest Debt Per Share | 3.33 | 3.44 | 14.43 | 13.25 | 13.43 |
| Net Debt to EBITDA | 0.99 | 1.74 | 11.93 | 22.59 | 15.01 |
| Profitability Margins | |||||
| Gross Profit Margin | 57.63% | 55.40% | 52.45% | 50.01% | 49.10% |
| EBIT Margin | 11.00% | 7.33% | 6.75% | 1.72% | 5.72% |
| EBITDA Margin | 16.85% | 12.61% | 11.77% | 7.23% | 12.44% |
| Operating Profit Margin | 10.35% | 9.08% | 6.87% | 1.42% | 6.09% |
| Pretax Profit Margin | 9.51% | 3.11% | -2.38% | -5.11% | -2.93% |
| Net Profit Margin | 6.51% | 1.40% | -4.74% | -7.08% | -4.12% |
| Continuous Operations Profit Margin | 6.71% | 1.51% | -4.75% | -6.47% | -4.06% |
| Net Income Per EBT | 68.44% | 45.04% | 199.43% | 138.39% | 140.65% |
| EBT Per EBIT | 91.88% | 34.24% | -34.58% | -360.87% | -48.05% |
| Return on Assets (ROA) | 4.25% | 0.87% | -2.49% | -3.42% | -1.81% |
| Return on Equity (ROE) | 7.37% | 1.45% | 130.21% | 364.94% | -377.97% |
| Return on Capital Employed (ROCE) | 8.65% | 6.94% | 4.45% | 0.83% | 3.09% |
| Return on Invested Capital (ROIC) | 5.88% | 3.25% | 4.16% | 0.78% | 2.93% |
| Return on Tangible Assets | 8.64% | 2.01% | -6.22% | -10.53% | -7.70% |
| Earnings Yield | 2.06% | 0.52% | -3.18% | -3.85% | -1.93% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.90 | 6.94 | 6.14 | 4.71 | 4.87 |
| Payables Turnover | 3.61 | 4.21 | 4.91 | 4.10 | 4.87 |
| Inventory Turnover | 1.71 | 1.89 | 1.90 | 2.09 | 3.05 |
| Fixed Asset Turnover | 4.49 | 4.83 | 6.12 | 6.99 | 6.01 |
| Asset Turnover | 0.65 | 0.62 | 0.53 | 0.48 | 0.44 |
| Working Capital Turnover Ratio | 6.77 | 6.39 | 5.27 | 3.89 | 3.16 |
| Cash Conversion Cycle | 164.76 | 159.06 | 176.89 | 163.21 | 119.92 |
| Days of Sales Outstanding | 52.94 | 52.58 | 59.47 | 77.46 | 74.95 |
| Days of Inventory Outstanding | 212.83 | 193.17 | 191.82 | 174.81 | 119.84 |
| Days of Payables Outstanding | 101.00 | 86.69 | 74.40 | 89.06 | 74.88 |
| Operating Cycle | 265.76 | 245.75 | 251.30 | 252.27 | 194.79 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.31 | 0.85 | 0.41 | -0.19 | 0.55 |
| Free Cash Flow Per Share | 0.91 | 0.37 | 0.12 | -0.37 | 0.41 |
| Dividend Paid and CapEx Coverage Ratio | 3.23 | 1.76 | 1.43 | -1.05 | 4.07 |
| Capital Expenditure Coverage Ratio | 3.23 | 1.76 | 1.43 | -1.05 | 4.07 |
| Operating Cash Flow Coverage Ratio | 0.42 | 0.29 | 0.03 | -0.01 | 0.04 |
| Operating Cash Flow to Sales Ratio | 0.11 | 0.08 | 0.05 | -0.03 | 0.09 |
| Free Cash Flow Yield | 2.43% | 1.31% | 0.91% | -2.73% | 3.08% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 48.51 | 191.80 | -31.44 | -25.96 | -51.93 |
| Price-to-Sales (P/S) Ratio | 3.16 | 2.69 | 1.49 | 1.84 | 2.14 |
| Price-to-Book (P/B) Ratio | 3.58 | 2.79 | -40.94 | -94.73 | 196.30 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 41.20 | 76.09 | 109.50 | -36.58 | 32.46 |
| Price-to-Operating Cash Flow Ratio | 28.46 | 32.79 | 32.96 | -71.53 | 24.47 |
| Price-to-Earnings Growth (PEG) Ratio | 0.12 | -1.42 | 1.82 | -0.26 | 1.13 |
| Enterprise Value Multiple | 19.75 | 23.04 | 24.59 | 47.98 | 32.20 |
| Enterprise Value | 21.85B | 15.06B | 12.74B | 12.39B | 12.29B |
| EV to EBITDA | 19.75 | 23.04 | 24.59 | 47.98 | 32.20 |
| EV to Sales | 3.33 | 2.91 | 2.89 | 3.47 | 4.01 |
| EV to Free Cash Flow | 43.38 | 82.31 | 212.64 | -69.12 | 60.80 |
| EV to Operating Cash Flow | 29.97 | 35.47 | 64.01 | -135.15 | 45.85 |
| Tangible Book Value Per Share | 1.26 | 0.58 | -10.57 | -10.35 | -10.86 |
| Shareholders’ Equity Per Share | 10.44 | 10.04 | -0.33 | -0.14 | 0.07 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.29 | 0.51 | -1.00 | -0.26 | -0.39 |
| Revenue Per Share | 11.82 | 10.41 | 8.99 | 7.30 | 6.26 |
| Net Income Per Share | 0.77 | 0.15 | -0.43 | -0.52 | -0.26 |
| Tax Burden | 0.68 | 0.45 | 1.99 | 1.38 | 1.41 |
| Interest Burden | 0.86 | 0.42 | -0.35 | -2.98 | -0.51 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.47 | 0.47 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.71 | 5.85 | -0.95 | 0.40 | -2.15 |
Currency in USD
