Hammerson plc R.E.I.T. (H2V2) Ratios
Hammerson plc R.E.I.T. Ratios
CH:H2V2's free cash flow for Q2 2026 was $11.20M. For the 2026 fiscal year, CH:H2V2's free cash flow was decreased by $-35.30M and operating cash flow was $46.50M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.26 | 1.84 | 2.30 | 1.89 | 3.04 |
| Quick Ratio | 4.26 | 1.84 | 2.30 | 1.69 | 2.85 |
| Cash Ratio | 3.35 | 1.64 | 1.96 | 1.18 | 1.75 |
| Solvency Ratio | 0.13 | -0.32 | -0.03 | -0.08 | -0.20 |
| Operating Cash Flow Ratio | 0.99 | 0.01 | 0.16 | 0.38 | -0.39 |
| Short-Term Operating Cash Flow Coverage | 0.99 | 0.01 | 0.34 | 0.00 | -28.12 |
| Net Current Asset Value | $ -1.39B | $ -827.60M | $ -1.31B | $ -1.60B | $ -1.62B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.42 | 0.44 | 0.38 | 0.37 | 0.38 |
| Debt-to-Equity Ratio | 0.78 | 0.84 | 0.68 | 0.66 | 0.68 |
| Debt-to-Capital Ratio | 0.44 | 0.46 | 0.40 | 0.40 | 0.41 |
| Long-Term Debt-to-Capital Ratio | 0.41 | 0.38 | 0.38 | 0.39 | 0.40 |
| Financial Leverage Ratio | 1.88 | 1.91 | 1.76 | 1.75 | 1.79 |
| Debt Service Coverage Ratio | 1.76 | 0.06 | 0.05 | 0.24 | -0.09 |
| Interest Coverage Ratio | 1.31 | 0.19 | -0.41 | 0.18 | 0.16 |
| Debt to Market Cap | 0.95 | 1.06 | 1.15 | 1.40 | 1.09 |
| Interest Debt Per Share | 3.39 | 3.20 | 3.50 | 3.58 | 3.78 |
| Net Debt to EBITDA | 4.31 | 28.19 | 123.04 | 83.84 | -263.75 |
| Profitability Margins | |||||
| Gross Profit Margin | 61.61% | 57.58% | 65.73% | 66.89% | 64.92% |
| EBIT Margin | 141.03% | 22.62% | 5.24% | 10.27% | -8.07% |
| EBITDA Margin | 141.45% | 23.82% | 7.59% | 13.39% | -4.62% |
| Operating Profit Margin | 40.70% | 11.23% | -23.00% | 10.27% | 9.48% |
| Pretax Profit Margin | 110.06% | -36.25% | -39.67% | -124.81% | -319.50% |
| Net Profit Margin | 109.58% | -450.99% | -40.22% | -124.96% | -336.02% |
| Continuous Operations Profit Margin | 109.77% | -38.39% | -51.80% | -124.96% | -320.52% |
| Net Income Per EBT | 99.57% | 1244.21% | 101.38% | 100.12% | 105.17% |
| EBT Per EBIT | 270.42% | -322.90% | 172.45% | -1214.81% | -3371.90% |
| Return on Assets (ROA) | 5.90% | -15.14% | -1.19% | -3.62% | -8.73% |
| Return on Equity (ROE) | 11.08% | -28.90% | -2.09% | -6.35% | -15.63% |
| Return on Capital Employed (ROCE) | 2.25% | 0.43% | -0.72% | 0.31% | 0.26% |
| Return on Invested Capital (ROIC) | 2.19% | 0.39% | -0.70% | 0.31% | 0.26% |
| Return on Tangible Assets | 5.90% | -15.14% | -1.19% | -3.62% | -8.73% |
| Earnings Yield | 13.95% | -37.90% | -3.64% | -13.97% | -25.38% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.85 | 1.58 | 4.63 | 1.51 | 1.28 |
| Payables Turnover | 2.07 | 3.00 | 3.06 | 1.67 | 2.64 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 1.05 | 1.31 |
| Fixed Asset Turnover | 29.83 | 14.77 | 26.63 | 12.06 | 24.56 |
| Asset Turnover | 0.05 | 0.03 | 0.03 | 0.03 | 0.03 |
| Working Capital Turnover Ratio | 0.59 | 0.34 | 0.54 | 0.49 | 0.43 |
| Cash Conversion Cycle | -48.40 | 109.16 | -40.34 | 371.89 | 426.20 |
| Days of Sales Outstanding | 128.04 | 230.82 | 78.83 | 242.22 | 285.25 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 347.71 | 279.45 |
| Days of Payables Outstanding | 176.44 | 121.67 | 119.17 | 218.04 | 138.50 |
| Operating Cycle | 128.04 | 230.82 | 78.83 | 589.93 | 564.71 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.20 | 0.01 | 0.08 | 0.14 | -0.14 |
| Free Cash Flow Per Share | 0.14 | -0.30 | 0.04 | 0.07 | -0.18 |
| Dividend Paid and CapEx Coverage Ratio | 0.95 | 0.02 | 0.79 | 1.40 | -1.53 |
| Capital Expenditure Coverage Ratio | 3.07 | 0.03 | 2.05 | 1.91 | -3.33 |
| Operating Cash Flow Coverage Ratio | 0.06 | 0.00 | 0.02 | 0.04 | -0.04 |
| Operating Cash Flow to Sales Ratio | 0.49 | 0.04 | 0.30 | 0.53 | -0.55 |
| Free Cash Flow Yield | 4.19% | -10.80% | 1.39% | 2.82% | -5.41% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 7.17 | -2.64 | -27.47 | -7.16 | -3.94 |
| Price-to-Sales (P/S) Ratio | 7.86 | 11.90 | 11.05 | 8.95 | 13.24 |
| Price-to-Book (P/B) Ratio | 0.79 | 0.76 | 0.57 | 0.45 | 0.62 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 23.87 | -9.26 | 72.03 | 35.41 | -18.50 |
| Price-to-Operating Cash Flow Ratio | 16.11 | 308.62 | 36.86 | 16.89 | -24.05 |
| Price-to-Earnings Growth (PEG) Ratio | -0.05 | -0.00 | 0.39 | 0.12 | 0.05 |
| Enterprise Value Multiple | 9.87 | 78.14 | 268.60 | 150.62 | -550.35 |
| Enterprise Value | 2.96B | 2.17B | 2.61B | 2.65B | 3.25B |
| EV to EBITDA | 9.87 | 78.14 | 268.60 | 150.62 | -550.35 |
| EV to Sales | 13.96 | 18.62 | 20.39 | 20.17 | 25.43 |
| EV to Free Cash Flow | 42.42 | -14.48 | 132.93 | 79.85 | -35.53 |
| EV to Operating Cash Flow | 28.62 | 482.75 | 68.03 | 38.09 | -46.19 |
| Tangible Book Value Per Share | 4.15 | 3.67 | 4.95 | 5.24 | 5.33 |
| Shareholders’ Equity Per Share | 4.15 | 3.67 | 4.95 | 5.24 | 5.33 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | -0.06 | -0.01 | -0.00 | -0.00 |
| Revenue Per Share | 0.42 | 0.23 | 0.26 | 0.27 | 0.25 |
| Net Income Per Share | 0.46 | -1.06 | -0.10 | -0.33 | -0.83 |
| Tax Burden | 1.00 | 12.44 | 1.01 | 1.00 | 1.05 |
| Interest Burden | 0.78 | -1.60 | -7.57 | -12.15 | 39.61 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.07 | 0.12 | 0.50 | 0.49 | 0.62 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.02 | 0.03 |
| Income Quality | 0.45 | 0.19 | -0.75 | 2.34 | -2.98 |
Currency in GBP
