H&R GmbH & Co. KGaA (2HRA) Ratios
H&R GmbH & Co. KGaA Ratios
CH:2HRA's free cash flow for Q2 2026 was $-31.92M. For the 2026 fiscal year, CH:2HRA's free cash flow was decreased by $-9.41M and operating cash flow was $-22.50M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Mar 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.31 | 1.53 | 1.70 | 1.54 | 1.73 |
| Quick Ratio | 0.73 | 0.81 | 0.84 | 0.74 | 0.93 |
| Cash Ratio | 0.23 | 0.21 | 0.29 | 0.18 | 0.22 |
| Solvency Ratio | 0.03 | 0.13 | 0.15 | 0.20 | 0.22 |
| Operating Cash Flow Ratio | 0.31 | 0.24 | 0.50 | 0.13 | 0.17 |
| Short-Term Operating Cash Flow Coverage | 0.69 | 0.79 | 1.54 | 0.30 | 0.69 |
| Net Current Asset Value | $ -135.45M | $ -95.69M | $ -38.44M | $ -37.36M | $ -82.88M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.19 | 0.19 | 0.22 | 0.25 | 0.22 |
| Debt-to-Equity Ratio | 0.49 | 0.46 | 0.49 | 0.58 | 0.54 |
| Debt-to-Capital Ratio | 0.33 | 0.31 | 0.33 | 0.37 | 0.35 |
| Long-Term Debt-to-Capital Ratio | 0.05 | 0.13 | 0.16 | 0.13 | 0.19 |
| Financial Leverage Ratio | 2.53 | 2.38 | 2.19 | 2.27 | 2.41 |
| Debt Service Coverage Ratio | 0.40 | 0.85 | 0.90 | 0.79 | 1.81 |
| Interest Coverage Ratio | 1.31 | 3.25 | 2.50 | 10.15 | 11.82 |
| Debt to Market Cap | 0.96 | 1.20 | 0.90 | 0.86 | 0.54 |
| Interest Debt Per Share | 5.16 | 5.49 | 5.77 | 6.75 | 5.46 |
| Net Debt to EBITDA | 1.62 | 1.44 | 1.51 | 1.54 | 1.12 |
| Profitability Margins | |||||
| Gross Profit Margin | 9.69% | 9.05% | 8.56% | 9.87% | 12.08% |
| EBIT Margin | 0.96% | 2.41% | 2.21% | 4.42% | 6.77% |
| EBITDA Margin | 5.57% | 6.85% | 6.53% | 7.85% | 11.05% |
| Operating Profit Margin | 0.96% | 2.41% | 2.27% | 4.46% | 6.88% |
| Pretax Profit Margin | -1.96% | 1.55% | 1.39% | 3.94% | 6.17% |
| Net Profit Margin | -3.12% | 0.79% | 0.78% | 2.71% | 4.22% |
| Continuous Operations Profit Margin | -2.96% | 0.96% | 0.78% | 2.88% | 4.43% |
| Net Income Per EBT | 159.02% | 51.34% | 56.13% | 68.85% | 68.40% |
| EBT Per EBIT | -205.34% | 64.28% | 61.29% | 88.33% | 89.77% |
| Return on Assets (ROA) | -4.08% | 1.05% | 1.17% | 4.44% | 5.74% |
| Return on Equity (ROE) | -10.33% | 2.49% | 2.56% | 10.08% | 13.84% |
| Return on Capital Employed (ROCE) | 1.84% | 4.47% | 4.63% | 10.51% | 12.52% |
| Return on Invested Capital (ROIC) | 1.52% | 2.44% | 2.22% | 6.36% | 8.16% |
| Return on Tangible Assets | -4.21% | 1.08% | 1.21% | 4.60% | 5.96% |
| Earnings Yield | -24.30% | 8.42% | 6.06% | 19.06% | 19.20% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.68 | 9.03 | 11.68 | 10.81 | 8.24 |
| Payables Turnover | 13.14 | 13.05 | 12.00 | 14.29 | 11.04 |
| Inventory Turnover | 6.39 | 5.77 | 5.99 | 6.04 | 5.90 |
| Fixed Asset Turnover | 3.03 | 3.01 | 3.04 | 3.48 | 2.75 |
| Asset Turnover | 1.31 | 1.32 | 1.50 | 1.64 | 1.36 |
| Working Capital Turnover Ratio | 9.94 | 8.30 | 8.28 | 9.82 | 10.47 |
| Cash Conversion Cycle | 71.40 | 75.67 | 61.75 | 68.61 | 73.09 |
| Days of Sales Outstanding | 42.07 | 40.41 | 31.25 | 33.75 | 44.30 |
| Days of Inventory Outstanding | 57.12 | 63.23 | 60.92 | 60.40 | 61.85 |
| Days of Payables Outstanding | 27.79 | 27.97 | 30.42 | 25.54 | 33.05 |
| Operating Cycle | 99.19 | 103.64 | 92.17 | 94.15 | 106.14 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.50 | 1.89 | 3.20 | 1.02 | 1.01 |
| Free Cash Flow Per Share | 1.01 | 0.41 | 1.65 | -0.86 | -0.31 |
| Dividend Paid and CapEx Coverage Ratio | 1.57 | 1.20 | 1.94 | 0.54 | 0.76 |
| Capital Expenditure Coverage Ratio | 1.68 | 1.28 | 2.07 | 0.54 | 0.76 |
| Operating Cash Flow Coverage Ratio | 0.51 | 0.36 | 0.59 | 0.16 | 0.19 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.05 | 0.09 | 0.02 | 0.03 |
| Free Cash Flow Yield | 23.50% | 12.07% | 35.26% | -14.30% | -4.43% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -4.13 | 11.69 | 16.50 | 5.25 | 5.21 |
| Price-to-Sales (P/S) Ratio | 0.13 | 0.09 | 0.13 | 0.14 | 0.22 |
| Price-to-Book (P/B) Ratio | 0.43 | 0.30 | 0.42 | 0.53 | 0.72 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.25 | 8.29 | 2.84 | -6.99 | -22.55 |
| Price-to-Operating Cash Flow Ratio | 1.71 | 1.80 | 1.46 | 5.90 | 6.98 |
| Price-to-Earnings Growth (PEG) Ratio | 0.01 | 3.27 | -0.22 | -0.35 | -0.01 |
| Enterprise Value Multiple | 3.93 | 2.82 | 3.48 | 3.35 | 3.11 |
| Enterprise Value | 271.81M | 258.25M | 307.37M | 414.12M | 408.65M |
| EV to EBITDA | 3.93 | 2.82 | 3.48 | 3.35 | 3.11 |
| EV to Sales | 0.22 | 0.19 | 0.23 | 0.26 | 0.34 |
| EV to Free Cash Flow | 7.24 | 16.96 | 5.00 | -12.93 | -35.27 |
| EV to Operating Cash Flow | 2.92 | 3.68 | 2.58 | 10.90 | 10.92 |
| Tangible Book Value Per Share | 10.40 | 11.78 | 11.42 | 11.74 | 10.10 |
| Shareholders’ Equity Per Share | 10.09 | 11.47 | 11.10 | 11.38 | 9.74 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.51 | 0.38 | 0.44 | 0.27 | 0.28 |
| Revenue Per Share | 33.37 | 35.95 | 36.33 | 42.34 | 31.93 |
| Net Income Per Share | -1.04 | 0.29 | 0.28 | 1.15 | 1.35 |
| Tax Burden | 1.59 | 0.51 | 0.56 | 0.69 | 0.68 |
| Interest Burden | -2.05 | 0.64 | 0.63 | 0.89 | 0.91 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.04 | 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 | -2.40 | 5.45 | 11.28 | 0.89 | 0.75 |
Currency in EUR
