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Focus Minerals Ltd (FML) Ratios
Focus Minerals Ltd Ratios
AU:FML's free cash flow for Q2 2026 was $76.27M. For the 2026 fiscal year, AU:FML's free cash flow was decreased by $-11.17M and operating cash flow was $87.44M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.09 | 0.34 | 0.26 | 0.79 | 28.35 |
| Quick Ratio | 3.72 | 0.27 | 0.15 | 0.75 | 28.34 |
| Cash Ratio | 2.72 | 0.17 | 0.02 | 0.60 | 27.50 |
| Solvency Ratio | 4.29 | 0.08 | -0.00 | -0.03 | -0.13 |
| Operating Cash Flow Ratio | 2.75 | 0.29 | -0.03 | -0.13 | -4.87 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.42 | -0.05 | -0.21 | -52.46 |
| Net Current Asset Value | $ 120.14M | $ -193.83M | $ -141.47M | $ -54.01M | $ -23.42M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.49 | 0.40 | 0.20 | 0.13 |
| Debt-to-Equity Ratio | 0.01 | 1.67 | 1.06 | 0.37 | 0.20 |
| Debt-to-Capital Ratio | 0.01 | 0.63 | 0.52 | 0.27 | 0.17 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.48 | 0.41 | 0.13 | 0.17 |
| Financial Leverage Ratio | 1.20 | 3.38 | 2.66 | 1.83 | 1.52 |
| Debt Service Coverage Ratio | 27.21 | 0.34 | 0.06 | -0.06 | -5.20 |
| Interest Coverage Ratio | 20.07 | 2.73 | 0.64 | -2.67 | -6.19 |
| Debt to Market Cap | 0.00 | 3.21 | 1.77 | 0.48 | 0.28 |
| Interest Debt Per Share | 0.03 | 0.59 | 0.35 | 0.13 | 0.12 |
| Net Debt to EBITDA | -0.92 | 5.26 | 50.51 | -13.71 | 1.42 |
| Profitability Margins | |||||
| Gross Profit Margin | 102.57% | 99.22% | 16.16% | -1.79% | -802.06% |
| EBIT Margin | 29.25% | 11.40% | -0.92% | -17.00% | -5413.40% |
| EBITDA Margin | 45.16% | 23.71% | 5.82% | -7.35% | -5122.68% |
| Operating Profit Margin | 29.69% | 24.00% | 3.26% | -21.38% | -5513.40% |
| Pretax Profit Margin | 27.77% | 2.61% | -8.46% | -25.01% | -6915.46% |
| Net Profit Margin | 90.44% | 2.61% | -8.46% | -25.01% | -6915.46% |
| Continuous Operations Profit Margin | 22.88% | 2.61% | -8.46% | -25.01% | -6915.46% |
| Net Income Per EBT | 325.61% | 100.00% | 100.00% | 100.00% | 100.00% |
| EBT Per EBIT | 93.54% | 10.88% | -258.98% | 116.96% | 125.43% |
| Return on Assets (ROA) | 61.54% | 0.93% | -1.13% | -2.37% | -4.44% |
| Return on Equity (ROE) | 74.02% | 3.14% | -3.02% | -4.34% | -6.74% |
| Return on Capital Employed (ROCE) | 22.64% | 12.35% | 0.55% | -2.48% | -3.56% |
| Return on Invested Capital (ROIC) | 18.53% | 9.38% | 0.47% | -2.17% | -3.56% |
| Return on Tangible Assets | 61.54% | 0.93% | -1.13% | -2.37% | -4.44% |
| Earnings Yield | 30.97% | 6.17% | -5.28% | -5.66% | -9.40% |
| Efficiency Ratios | |||||
| Receivables Turnover | 54.73 | 10.57 | 5.42 | 3.32 | 0.12 |
| Payables Turnover | -0.27 | 0.03 | 1.64 | 1.53 | 1.38 |
| Inventory Turnover | -0.45 | 0.13 | 5.13 | 15.12 | 175.00 |
| Fixed Asset Turnover | 1.25 | 0.41 | 0.15 | 0.87 | 0.08 |
| Asset Turnover | 0.68 | 0.36 | 0.13 | 0.09 | 0.00 |
| Working Capital Turnover Ratio | 7.40 | -2.26 | -1.54 | 1.62 | 0.00 |
| Cash Conversion Cycle | 531.90 | -8623.81 | -84.09 | -104.16 | 2880.46 |
| Days of Sales Outstanding | 6.67 | 34.53 | 67.33 | 110.02 | 3142.01 |
| Days of Inventory Outstanding | -811.48 | 2762.40 | 71.08 | 24.14 | 2.09 |
| Days of Payables Outstanding | -1336.72 | 11420.74 | 222.50 | 238.32 | 263.63 |
| Operating Cycle | -804.81 | 2796.93 | 138.41 | 134.16 | 3144.10 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.46 | 0.10 | -0.00 | -0.01 | -0.03 |
| Free Cash Flow Per Share | 0.18 | -0.12 | -0.25 | -0.08 | -0.10 |
| Dividend Paid and CapEx Coverage Ratio | 1.64 | 0.47 | -0.02 | -0.21 | -0.37 |
| Capital Expenditure Coverage Ratio | 1.64 | 0.47 | -0.02 | -0.21 | -0.37 |
| Operating Cash Flow Coverage Ratio | 29.26 | 0.18 | -0.01 | -0.12 | -0.24 |
| Operating Cash Flow to Sales Ratio | 0.43 | 0.26 | -0.04 | -0.25 | -49.75 |
| Free Cash Flow Yield | 5.78% | -68.43% | -135.31% | -32.21% | -25.26% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 3.23 | 16.19 | -18.95 | -17.66 | -10.64 |
| Price-to-Sales (P/S) Ratio | 2.92 | 0.42 | 1.60 | 4.42 | 735.91 |
| Price-to-Book (P/B) Ratio | 2.39 | 0.51 | 0.57 | 0.77 | 0.72 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 17.29 | -1.46 | -0.74 | -3.10 | -3.96 |
| Price-to-Operating Cash Flow Ratio | 6.72 | 1.66 | -38.78 | -17.69 | -14.79 |
| Price-to-Earnings Growth (PEG) Ratio | 0.00 | -0.08 | 0.59 | 0.29 | 0.71 |
| Enterprise Value Multiple | 5.55 | 7.05 | 78.05 | -73.80 | -12.95 |
| Enterprise Value | 754.40M | 192.37M | 150.25M | 89.75M | 64.34M |
| EV to EBITDA | 5.55 | 7.05 | 78.05 | -73.80 | -12.95 |
| EV to Sales | 2.50 | 1.67 | 4.54 | 5.42 | 663.33 |
| EV to Free Cash Flow | 14.83 | -5.77 | -2.09 | -3.81 | -3.57 |
| EV to Operating Cash Flow | 5.76 | 6.54 | -109.91 | -21.72 | -13.33 |
| Tangible Book Value Per Share | 1.28 | 0.33 | 0.32 | 0.33 | 0.54 |
| Shareholders’ Equity Per Share | 1.28 | 0.33 | 0.32 | 0.33 | 0.54 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.00 | 0.00 | 0.00 | 0.00 |
| Revenue Per Share | 1.05 | 0.40 | 0.12 | 0.06 | 0.00 |
| Net Income Per Share | 0.95 | 0.01 | -0.01 | -0.01 | -0.04 |
| Tax Burden | 3.26 | 1.00 | 1.00 | 1.00 | 1.00 |
| Interest Burden | 0.95 | 0.23 | 9.23 | 1.47 | 1.28 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.13 | 0.17 | 0.11 | 0.11 | 24.35 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.90 | 7.31 | 0.49 | 1.00 | 0.72 |
Currency in AUD