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Cohu (COHU) Ratios
Cohu Ratios
COHU's free cash flow for Q3 2026 was $2.97M. For the 2026 fiscal year, COHU's free cash flow was decreased by $-2.63M and operating cash flow was $5.60M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 6.88 | 6.27 | 6.18 | 4.75 | 3.90 |
| Quick Ratio | 5.69 | 4.61 | 4.67 | 3.70 | 3.06 |
| Cash Ratio | 2.08 | 2.42 | 2.37 | 1.51 | 1.51 |
| Solvency Ratio | -0.05 | -0.12 | 0.39 | 0.48 | 0.57 |
| Operating Cash Flow Ratio | 0.29 | 0.03 | 0.98 | 0.70 | 0.51 |
| Short-Term Operating Cash Flow Coverage | 2.87 | 1.59 | 16.05 | 10.00 | 5.02 |
| Net Current Asset Value | $ 292.55M | $ 391.78M | $ 438.64M | $ 466.28M | $ 374.25M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.26 | 0.02 | 0.05 | 0.08 | 0.12 |
| Debt-to-Equity Ratio | 0.42 | 0.02 | 0.06 | 0.11 | 0.16 |
| Debt-to-Capital Ratio | 0.29 | 0.02 | 0.06 | 0.10 | 0.14 |
| Long-Term Debt-to-Capital Ratio | 0.27 | 0.01 | 0.03 | 0.07 | 0.10 |
| Financial Leverage Ratio | 1.58 | 1.17 | 1.21 | 1.32 | 1.43 |
| Debt Service Coverage Ratio | -1.43 | -10.26 | 8.17 | 9.17 | 6.02 |
| Interest Coverage Ratio | -29.42 | -115.97 | 12.79 | 30.06 | 31.42 |
| Debt to Market Cap | 0.27 | 0.01 | 0.02 | 0.05 | 0.07 |
| Interest Debt Per Share | 7.06 | 0.41 | 1.31 | 2.23 | 3.19 |
| Net Debt to EBITDA | -14.74 | 9.67 | -1.92 | -0.81 | -0.80 |
| Profitability Margins | |||||
| Gross Profit Margin | 34.47% | 44.76% | 47.59% | 47.11% | 43.55% |
| EBIT Margin | -13.32% | -17.89% | 7.42% | 15.47% | 14.89% |
| EBITDA Margin | -1.51% | -4.83% | 15.24% | 21.13% | 20.36% |
| Operating Profit Margin | -13.34% | -17.84% | 6.80% | 15.45% | 22.71% |
| Pretax Profit Margin | -13.78% | -16.16% | 7.20% | 15.59% | 21.68% |
| Net Profit Margin | -16.40% | -17.38% | 4.42% | 11.92% | 18.86% |
| Continuous Operations Profit Margin | -16.40% | -17.38% | 4.42% | 11.92% | 18.86% |
| Net Income Per EBT | 119.01% | 107.50% | 61.45% | 76.43% | 86.99% |
| EBT Per EBIT | 103.28% | 90.62% | 105.88% | 100.92% | 95.45% |
| Return on Assets (ROA) | -5.98% | -6.99% | 2.45% | 7.89% | 13.29% |
| Return on Equity (ROE) | -9.46% | -8.15% | 2.96% | 10.43% | 18.96% |
| Return on Capital Employed (ROCE) | -5.33% | -7.84% | 4.13% | 11.77% | 18.89% |
| Return on Invested Capital (ROIC) | -5.28% | -7.82% | 2.51% | 8.90% | 16.14% |
| Return on Tangible Assets | -8.43% | -10.67% | 3.72% | 11.08% | 19.41% |
| Earnings Yield | -6.77% | -5.55% | 1.68% | 6.27% | 9.27% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.16 | 4.39 | 5.11 | 4.61 | 4.60 |
| Payables Turnover | 7.29 | 7.26 | 9.93 | 8.31 | 5.88 |
| Inventory Turnover | 2.30 | 1.56 | 2.14 | 2.53 | 3.11 |
| Fixed Asset Turnover | 4.26 | 4.53 | 7.41 | 9.26 | 9.97 |
| Asset Turnover | 0.36 | 0.40 | 0.55 | 0.66 | 0.70 |
| Working Capital Turnover Ratio | 0.83 | 0.82 | 1.12 | 1.40 | 2.04 |
| Cash Conversion Cycle | 196.22 | 266.28 | 205.21 | 179.61 | 134.61 |
| Days of Sales Outstanding | 87.64 | 83.23 | 71.49 | 79.10 | 79.35 |
| Days of Inventory Outstanding | 158.65 | 233.29 | 170.50 | 144.45 | 117.38 |
| Days of Payables Outstanding | 50.06 | 50.25 | 36.77 | 43.95 | 62.12 |
| Operating Cycle | 246.28 | 316.52 | 241.99 | 223.56 | 196.73 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.68 | 0.06 | 2.14 | 2.34 | 2.06 |
| Free Cash Flow Per Share | 0.23 | -0.17 | 1.80 | 2.04 | 1.81 |
| Dividend Paid and CapEx Coverage Ratio | 1.51 | 0.26 | 6.32 | 7.64 | 8.14 |
| Capital Expenditure Coverage Ratio | 1.51 | 0.26 | 6.32 | 7.64 | 8.14 |
| Operating Cash Flow Coverage Ratio | 0.10 | 0.15 | 1.72 | 1.09 | 0.67 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.01 | 0.16 | 0.14 | 0.11 |
| Free Cash Flow Yield | 0.98% | -0.62% | 5.08% | 6.35% | 4.75% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -14.77 | -18.01 | 59.69 | 15.94 | 10.79 |
| Price-to-Sales (P/S) Ratio | 2.42 | 3.13 | 2.64 | 1.90 | 2.04 |
| Price-to-Book (P/B) Ratio | 1.40 | 1.47 | 1.77 | 1.66 | 2.05 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 102.25 | -160.20 | 19.67 | 15.74 | 21.06 |
| Price-to-Operating Cash Flow Ratio | 34.63 | 453.04 | 16.56 | 13.68 | 18.48 |
| Price-to-Earnings Growth (PEG) Ratio | -2.20 | 0.05 | -0.84 | -0.37 | -0.01 |
| Enterprise Value Multiple | -175.39 | -55.18 | 15.41 | 8.18 | 9.19 |
| Enterprise Value | 1.20B | 1.07B | 1.49B | 1.40B | 1.66B |
| EV to EBITDA | -175.39 | -55.18 | 15.41 | 8.18 | 9.19 |
| EV to Sales | 2.65 | 2.67 | 2.35 | 1.73 | 1.87 |
| EV to Free Cash Flow | 111.63 | -136.31 | 17.49 | 14.32 | 19.37 |
| EV to Operating Cash Flow | 37.81 | 385.47 | 14.72 | 12.45 | 16.99 |
| Tangible Book Value Per Share | 9.06 | 10.91 | 11.72 | 11.94 | 10.24 |
| Shareholders’ Equity Per Share | 16.81 | 18.27 | 20.01 | 19.28 | 18.61 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.19 | -0.08 | 0.39 | 0.24 | 0.13 |
| Revenue Per Share | 9.69 | 8.57 | 13.40 | 16.87 | 18.71 |
| Net Income Per Share | -1.59 | -1.49 | 0.59 | 2.01 | 3.53 |
| Tax Burden | 1.19 | 1.08 | 0.61 | 0.76 | 0.87 |
| Interest Burden | 1.03 | 0.90 | 0.97 | 1.01 | 1.46 |
| Research & Development to Revenue | 0.20 | 0.21 | 0.14 | 0.11 | 0.10 |
| SG&A to Revenue | 0.27 | 0.32 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.05 | 0.05 | 0.03 | 0.02 | 0.02 |
| Income Quality | -0.43 | -0.04 | 3.60 | 1.17 | 0.58 |
Currency in USD