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Berner Kantonalbank AG (BEKN) Ratios
Berner Kantonalbank AG Ratios
CH:BEKN's free cash flow for Q4 2025 was $400.72M. For the 2025 fiscal year, CH:BEKN's free cash flow was decreased by $-37.17M and operating cash flow was $437.89M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.64 | 0.25 | 9.12 | 0.32 | 0.36 |
| Quick Ratio | 2.64 | 0.25 | 9.12 | 0.63 | 0.66 |
| Cash Ratio | 2.68 | 0.25 | 4.39 | 0.30 | 0.31 |
| Solvency Ratio | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Operating Cash Flow Ratio | 0.15 | 0.02 | 0.99 | 0.04 | -0.02 |
| Short-Term Operating Cash Flow Coverage | 0.15 | 0.15 | 0.73 | 0.57 | -0.22 |
| Net Current Asset Value | $ -32.35B | $ -30.77B | $ -20.96B | $ -27.66B | $ -25.98B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.26 | 0.25 | 0.20 | 0.19 | 0.19 |
| Debt-to-Equity Ratio | 3.69 | 3.33 | 2.72 | 2.80 | 2.67 |
| Debt-to-Capital Ratio | 0.79 | 0.77 | 0.73 | 0.74 | 0.73 |
| Long-Term Debt-to-Capital Ratio | 0.75 | 0.71 | 0.73 | 0.74 | 0.73 |
| Financial Leverage Ratio | 13.94 | 13.50 | 13.87 | 14.37 | 14.41 |
| Debt Service Coverage Ratio | 0.07 | 0.07 | -0.02 | 0.11 | 0.07 |
| Interest Coverage Ratio | 2.08 | 1.24 | 1.40 | 4.81 | 5.10 |
| Debt to Market Cap | 4.21 | 4.60 | 4.70 | 4.73 | 5.32 |
| Interest Debt Per Share | 1240.85 | 1102.19 | 869.09 | 834.65 | 786.13 |
| Net Debt to EBITDA | 14.23 | 12.38 | 0.00 | -3.41 | -6.69 |
| Profitability Margins | |||||
| Gross Profit Margin | 83.17% | 75.09% | 138.09% | 88.75% | 88.59% |
| EBIT Margin | 31.95% | -4.57% | -6.89% | 35.67% | 38.28% |
| EBITDA Margin | 38.36% | 35.15% | 0.00% | 47.77% | 47.64% |
| Operating Profit Margin | 31.95% | 30.95% | 45.35% | 35.67% | 38.28% |
| Pretax Profit Margin | 32.01% | 30.58% | 43.19% | 35.67% | 38.28% |
| Net Profit Margin | 25.73% | 24.14% | 32.86% | 30.04% | 31.16% |
| Continuous Operations Profit Margin | 25.73% | 24.14% | 32.86% | 30.04% | 31.16% |
| Net Income Per EBT | 80.38% | 78.94% | 76.07% | 84.22% | 81.40% |
| EBT Per EBIT | 100.19% | 98.80% | 95.24% | 100.00% | 100.00% |
| Return on Assets (ROA) | 0.41% | 0.45% | 0.44% | 0.40% | 0.40% |
| Return on Equity (ROE) | 5.69% | 6.02% | 6.06% | 5.77% | 5.73% |
| Return on Capital Employed (ROCE) | 0.54% | 1.77% | 0.63% | 1.72% | 1.86% |
| Return on Invested Capital (ROIC) | 0.41% | 1.15% | 0.38% | 1.22% | 1.20% |
| Return on Tangible Assets | 0.41% | 0.45% | 0.44% | 0.40% | 0.40% |
| Earnings Yield | 6.12% | 8.33% | 8.02% | 7.70% | 8.28% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.14 | 11.06 | 7.18 | 12.38 | 7.64 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | -0.00 | -0.00 |
| Fixed Asset Turnover | 3.04 | 3.29 | 2.37 | 2.53 | 2.33 |
| Asset Turnover | 0.02 | 0.02 | 0.01 | 0.01 | 0.01 |
| Working Capital Turnover Ratio | -0.09 | -0.24 | -0.21 | -0.03 | -0.03 |
| Cash Conversion Cycle | 70.95 | 32.99 | 50.85 | -80142.35 | -84789.98 |
| Days of Sales Outstanding | 70.95 | 32.99 | 50.85 | 29.48 | 47.76 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | -80171.83 | -84837.74 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cycle | 70.95 | 32.99 | 50.85 | -80142.35 | -84789.98 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 47.33 | 45.54 | 190.19 | 127.06 | -64.57 |
| Free Cash Flow Per Share | 43.31 | 42.15 | 184.41 | 120.03 | -69.04 |
| Dividend Paid and CapEx Coverage Ratio | 3.27 | 3.38 | 12.30 | 7.83 | -4.84 |
| Capital Expenditure Coverage Ratio | 11.78 | 13.40 | 32.92 | 18.08 | -14.45 |
| Operating Cash Flow Coverage Ratio | 0.04 | 0.04 | 0.22 | 0.15 | -0.08 |
| Operating Cash Flow to Sales Ratio | 0.64 | 0.56 | 3.30 | 2.23 | -1.20 |
| Free Cash Flow Yield | 13.99% | 17.93% | 78.14% | 53.95% | -34.09% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 16.35 | 12.01 | 12.46 | 12.99 | 12.07 |
| Price-to-Sales (P/S) Ratio | 4.20 | 2.90 | 4.09 | 3.90 | 3.76 |
| Price-to-Book (P/B) Ratio | 0.93 | 0.72 | 0.75 | 0.75 | 0.69 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 7.15 | 5.58 | 1.28 | 1.85 | -2.93 |
| Price-to-Operating Cash Flow Ratio | 6.54 | 5.16 | 1.24 | 1.75 | -3.14 |
| Price-to-Earnings Growth (PEG) Ratio | -5.00 | 3.61 | 1.18 | 6.05 | 2.73 |
| Enterprise Value Multiple | 25.18 | 20.63 | 0.00 | 4.76 | 1.21 |
| Enterprise Value | 6.58B | 5.43B | 2.24B | 1.21B | 286.79M |
| EV to EBITDA | 25.18 | 20.63 | 0.00 | 4.76 | 1.21 |
| EV to Sales | 9.66 | 7.25 | 4.20 | 2.28 | 0.58 |
| EV to Free Cash Flow | 16.43 | 13.94 | 1.31 | 1.08 | -0.45 |
| EV to Operating Cash Flow | 15.03 | 12.90 | 1.27 | 1.02 | -0.48 |
| Tangible Book Value Per Share | 333.15 | 321.44 | 310.24 | 296.31 | 292.63 |
| Shareholders’ Equity Per Share | 333.15 | 324.80 | 312.69 | 296.81 | 292.92 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.21 | 0.24 | 0.16 | 0.19 |
| Revenue Per Share | 73.66 | 81.05 | 57.64 | 57.01 | 53.83 |
| Net Income Per Share | 18.95 | 19.56 | 18.94 | 17.13 | 16.77 |
| Tax Burden | 0.80 | 0.79 | 0.76 | 0.84 | 0.81 |
| Interest Burden | 1.00 | -6.69 | -6.27 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.23 | 0.00 | 0.20 | 0.20 | 0.18 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.50 | 2.33 | 10.04 | 7.42 | -3.85 |
Currency in CHF