Bank of the Philippine Islands (BPHLF) Ratios
Bank of the Philippine Islands Ratios
BPHLF's free cash flow for Q2 2026 was $12.46B. For the 2026 fiscal year, BPHLF's free cash flow was decreased by $-1.76B and operating cash flow was $14.22B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.73 | 0.12 | 0.13 | 0.18 | 0.19 |
| Quick Ratio | 1.73 | 0.12 | 0.13 | 0.18 | 0.19 |
| Cash Ratio | 1.22 | 0.11 | 0.12 | 9.13 | 0.17 |
| Solvency Ratio | 0.00 | 0.02 | 0.02 | 1.10 | 0.01 |
| Operating Cash Flow Ratio | -0.75 | -0.01 | 0.03 | -1.48 | 0.11 |
| Short-Term Operating Cash Flow Coverage | -0.75 | 0.00 | 0.00 | -39.15 | 0.00 |
| Net Current Asset Value | $ -2.94T | $ -2.56T | $ -2.22T | $ -35.56B | $ -1.76T |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.06 | 0.06 | 0.05 | 0.05 | 0.05 |
| Debt-to-Equity Ratio | 0.50 | 25.37 | 0.44 | 0.37 | 0.38 |
| Debt-to-Capital Ratio | 0.33 | 0.96 | 0.31 | 0.27 | 0.28 |
| Long-Term Debt-to-Capital Ratio | 0.17 | 0.96 | 0.31 | 0.13 | 0.28 |
| Financial Leverage Ratio | 7.66 | 447.86 | 8.09 | 8.20 | 8.26 |
| Debt Service Coverage Ratio | 0.05 | 1.08 | 1.42 | 2.34 | 2.02 |
| Interest Coverage Ratio | 1.26 | 1.28 | 1.58 | 2.82 | 2.23 |
| Debt to Market Cap | 0.43 | 0.27 | 17.58 | 0.32 | 15.56 |
| Interest Debt Per Share | 44.84 | 47.54 | 41.92 | 4.50 | 28.23 |
| Net Debt to EBITDA | 10.45 | -1.17 | -1.59 | -4.69 | -5.70 |
| Profitability Margins | |||||
| Gross Profit Margin | 67.64% | 73.17% | 77.04% | 86.69% | 86.63% |
| EBIT Margin | 32.19% | 34.31% | 36.32% | 37.57% | 29.82% |
| EBITDA Margin | 163.78% | 36.57% | 40.01% | 41.55% | 35.38% |
| Operating Profit Margin | 32.19% | 34.31% | 36.32% | 37.57% | 29.82% |
| Pretax Profit Margin | 32.19% | 34.31% | 36.32% | 37.57% | 29.82% |
| Net Profit Margin | 25.11% | 26.69% | 28.79% | 28.97% | 21.24% |
| Continuous Operations Profit Margin | 25.19% | 26.78% | 28.92% | 29.14% | 21.44% |
| Net Income Per EBT | 77.99% | 77.81% | 79.26% | 77.10% | 71.20% |
| EBT Per EBIT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 0.03% | 1.87% | 1.79% | 84.85% | 0.99% |
| Return on Equity (ROE) | 0.24% | 837.33% | 14.47% | 695.61% | 8.15% |
| Return on Capital Employed (ROCE) | 0.04% | 11.46% | 11.13% | 297.45% | 7.27% |
| Return on Invested Capital (ROIC) | 0.03% | 8.94% | 8.86% | 216.75% | 5.23% |
| Return on Tangible Assets | 0.03% | 1.88% | 1.79% | 89.28% | 0.99% |
| Earnings Yield | 0.21% | 8.99% | 576.83% | 640.57% | 330.71% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.17 | 6.99 | 5.51 | 5.36 | 4.62 |
| Payables Turnover | 0.12 | 7.62 | 5.42 | 4.54 | 2.79 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 0.18 | 10.96 | 9.09 | 394.19 | 6.42 |
| Asset Turnover | 0.00 | 0.07 | 0.06 | 2.93 | 0.05 |
| Working Capital Turnover Ratio | -0.00 | -0.11 | -0.18 | -0.17 | -0.08 |
| Cash Conversion Cycle | -901.12 | 4.33 | -1.05 | -488.11 | -51.92 |
| Days of Sales Outstanding | 2192.03 | 52.20 | 66.28 | 0.00 | 79.09 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | -407.67 | 0.00 |
| Days of Payables Outstanding | 3093.15 | 47.87 | 67.32 | 80.43 | 131.01 |
| Operating Cycle | 2192.03 | 52.20 | 66.28 | -407.67 | 79.09 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -18.52 | -4.23 | 15.39 | -9.62 | 45.75 |
| Free Cash Flow Per Share | -19.71 | -4.87 | 14.38 | -9.99 | 44.51 |
| Dividend Paid and CapEx Coverage Ratio | -3.33 | -0.91 | 3.49 | -3.81 | 15.05 |
| Capital Expenditure Coverage Ratio | -15.59 | -6.51 | 15.27 | -26.20 | 36.90 |
| Operating Cash Flow Coverage Ratio | -0.42 | -0.12 | 0.46 | -20.67 | 1.84 |
| Operating Cash Flow to Sales Ratio | -21.76 | -0.10 | 0.41 | -0.32 | 1.84 |
| Free Cash Flow Yield | -19.72% | -3.72% | 760.96% | -729.04% | 2782.03% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 476.02 | 11.13 | 0.17 | 0.16 | 0.30 |
| Price-to-Sales (P/S) Ratio | 117.44 | 2.97 | 0.05 | 0.05 | 0.06 |
| Price-to-Book (P/B) Ratio | 1.11 | 93.15 | 0.03 | 1.09 | 0.02 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -5.07 | -26.89 | 0.13 | -0.14 | 0.04 |
| Price-to-Operating Cash Flow Ratio | -5.40 | -31.02 | 0.12 | -0.14 | 0.03 |
| Price-to-Earnings Growth (PEG) Ratio | -4.85 | 1.38 | 0.01 | 0.00 | -0.00 |
| Enterprise Value Multiple | 82.16 | 6.95 | -1.46 | -4.58 | -5.52 |
| Enterprise Value | 605.15B | 590.97B | -105.09B | -260.21B | -219.73B |
| EV to EBITDA | 82.16 | 6.95 | -1.46 | -4.58 | -5.52 |
| EV to Sales | 134.55 | 2.54 | -0.59 | -1.90 | -1.95 |
| EV to Free Cash Flow | -5.81 | -23.02 | -1.54 | 5.77 | -1.09 |
| EV to Operating Cash Flow | -6.18 | -26.56 | -1.44 | 5.99 | -1.06 |
| Tangible Book Value Per Share | 87.03 | 78.61 | 75.62 | 0.76 | 65.39 |
| Shareholders’ Equity Per Share | 89.90 | 1.41 | 75.34 | 1.26 | 64.94 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.22 | 0.20 | 0.22 | 0.28 |
| Revenue Per Share | 0.85 | 44.14 | 37.87 | 30.30 | 24.92 |
| Net Income Per Share | 0.21 | 11.78 | 10.90 | 8.78 | 5.29 |
| Tax Burden | 0.78 | 0.78 | 0.79 | 0.77 | 0.71 |
| Interest Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.20 | 0.03 | 0.01 | 0.01 | 0.01 |
| Stock-Based Compensation to Revenue | 0.00 | -0.00 | -0.00 | -0.00 | -0.00 |
| Income Quality | -1.15 | -0.28 | 1.12 | -0.85 | 6.16 |
Currency in PHP