SP Group A/S (1PU2) Ratios
SP Group A/S Ratios
DE:1PU2's free cash flow for Q2 2026 was $96.00M. For the 2026 fiscal year, DE:1PU2's free cash flow was decreased by $-35.60M and operating cash flow was $131.60M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.49 | 1.57 | 1.40 | 1.35 | 1.19 |
| Quick Ratio | 0.72 | 0.81 | 0.60 | 0.52 | 0.51 |
| Cash Ratio | 0.11 | 0.18 | 0.06 | 0.10 | 0.09 |
| Solvency Ratio | 0.21 | 0.31 | 0.23 | 0.23 | 0.24 |
| Operating Cash Flow Ratio | 0.41 | 0.62 | 0.43 | 0.30 | 0.27 |
| Short-Term Operating Cash Flow Coverage | 0.83 | 1.38 | 0.85 | 0.69 | 0.67 |
| Net Current Asset Value | $ -753.64M | $ -180.16M | $ -376.05M | $ -496.83M | $ -386.85M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.39 | 0.30 | 0.35 | 0.37 | 0.35 |
| Debt-to-Equity Ratio | 0.87 | 0.56 | 0.73 | 0.88 | 0.82 |
| Debt-to-Capital Ratio | 0.47 | 0.36 | 0.42 | 0.47 | 0.45 |
| Long-Term Debt-to-Capital Ratio | 0.34 | 0.18 | 0.22 | 0.29 | 0.23 |
| Financial Leverage Ratio | 2.22 | 1.87 | 2.07 | 2.35 | 2.34 |
| Debt Service Coverage Ratio | 1.00 | 1.20 | 0.85 | 1.01 | 1.01 |
| Interest Coverage Ratio | 7.68 | 5.91 | 6.96 | 9.69 | 12.31 |
| Debt to Market Cap | 0.33 | 0.20 | 0.31 | 0.29 | 0.13 |
| Interest Debt Per Share | 136.37 | 84.36 | 92.61 | 93.71 | 74.37 |
| Net Debt to EBITDA | 2.43 | 1.34 | 2.22 | 2.13 | 1.87 |
| Profitability Margins | |||||
| Gross Profit Margin | 21.33% | 53.29% | 32.93% | 32.95% | 32.37% |
| EBIT Margin | 13.74% | 14.00% | 10.09% | 11.26% | 11.26% |
| EBITDA Margin | 20.45% | 20.58% | 17.48% | 17.95% | 17.35% |
| Operating Profit Margin | 13.41% | 13.01% | 16.54% | 11.06% | 10.66% |
| Pretax Profit Margin | 11.70% | 11.80% | 7.71% | 10.12% | 10.39% |
| Net Profit Margin | 8.99% | 8.93% | 6.08% | 8.02% | 8.17% |
| Continuous Operations Profit Margin | 9.06% | 8.98% | 6.11% | 8.04% | 8.19% |
| Net Income Per EBT | 76.80% | 75.69% | 78.84% | 79.26% | 78.65% |
| EBT Per EBIT | 87.27% | 90.72% | 46.63% | 91.46% | 97.47% |
| Return on Assets (ROA) | 6.63% | 8.25% | 5.25% | 7.19% | 8.01% |
| Return on Equity (ROE) | 14.71% | 15.43% | 10.86% | 16.86% | 18.75% |
| Return on Capital Employed (ROCE) | 13.03% | 16.22% | 19.83% | 14.17% | 16.10% |
| Return on Invested Capital (ROIC) | 8.72% | 10.45% | 12.82% | 9.27% | 10.07% |
| Return on Tangible Assets | 8.53% | 9.54% | 6.15% | 8.50% | 9.25% |
| Earnings Yield | 6.40% | 7.02% | 5.97% | 6.82% | 3.77% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.04 | 6.08 | 7.93 | 7.54 | 7.03 |
| Payables Turnover | 10.66 | 8.10 | 10.57 | 9.23 | 9.05 |
| Inventory Turnover | 3.15 | 2.18 | 2.58 | 2.41 | 2.77 |
| Fixed Asset Turnover | 1.79 | 2.05 | 1.88 | 2.05 | 2.21 |
| Asset Turnover | 0.74 | 0.92 | 0.86 | 0.90 | 0.98 |
| Working Capital Turnover Ratio | 6.29 | 7.30 | 8.10 | 11.03 | 11.60 |
| Cash Conversion Cycle | 154.23 | 182.06 | 152.85 | 160.47 | 143.21 |
| Days of Sales Outstanding | 72.46 | 60.03 | 46.04 | 48.38 | 51.92 |
| Days of Inventory Outstanding | 115.99 | 167.07 | 141.34 | 151.65 | 131.63 |
| Days of Payables Outstanding | 34.23 | 45.04 | 34.53 | 39.56 | 40.34 |
| Operating Cycle | 188.46 | 227.10 | 187.38 | 200.03 | 183.54 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 32.96 | 42.19 | 29.64 | 21.74 | 19.50 |
| Free Cash Flow Per Share | 17.65 | 27.20 | 14.08 | 2.90 | 2.61 |
| Dividend Paid and CapEx Coverage Ratio | 1.70 | 2.34 | 1.60 | 0.99 | 0.89 |
| Capital Expenditure Coverage Ratio | 2.15 | 2.81 | 1.91 | 1.15 | 1.15 |
| Operating Cash Flow Coverage Ratio | 0.25 | 0.53 | 0.34 | 0.24 | 0.27 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.17 | 0.14 | 0.10 | 0.10 |
| Free Cash Flow Yield | 5.09% | 8.85% | 6.45% | 1.13% | 0.59% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 15.62 | 14.23 | 16.76 | 14.66 | 26.52 |
| Price-to-Sales (P/S) Ratio | 1.40 | 1.27 | 1.02 | 1.18 | 2.17 |
| Price-to-Book (P/B) Ratio | 2.30 | 2.20 | 1.82 | 2.47 | 4.97 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 19.66 | 11.30 | 15.51 | 88.34 | 169.09 |
| Price-to-Operating Cash Flow Ratio | 10.53 | 7.29 | 7.37 | 11.80 | 22.62 |
| Price-to-Earnings Growth (PEG) Ratio | 5.63 | 0.22 | -0.66 | 2.84 | 0.90 |
| Enterprise Value Multiple | 9.30 | 7.52 | 8.05 | 8.69 | 14.36 |
| Enterprise Value | 5.61B | 4.52B | 3.67B | 4.14B | 6.18B |
| EV to EBITDA | 9.30 | 7.52 | 8.05 | 8.69 | 14.36 |
| EV to Sales | 1.90 | 1.55 | 1.41 | 1.56 | 2.49 |
| EV to Free Cash Flow | 26.62 | 13.75 | 21.43 | 117.11 | 194.34 |
| EV to Operating Cash Flow | 14.26 | 8.87 | 10.18 | 15.64 | 26.00 |
| Tangible Book Value Per Share | 77.29 | 105.09 | 84.07 | 66.36 | 61.21 |
| Shareholders’ Equity Per Share | 150.97 | 139.93 | 120.05 | 103.77 | 88.68 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.23 | 0.24 | 0.21 | 0.21 | 0.21 |
| Revenue Per Share | 247.04 | 241.76 | 214.39 | 218.09 | 203.50 |
| Net Income Per Share | 22.21 | 21.59 | 13.04 | 17.49 | 16.63 |
| Tax Burden | 0.77 | 0.76 | 0.79 | 0.79 | 0.79 |
| Interest Burden | 0.85 | 0.84 | 0.76 | 0.90 | 0.92 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.08 | 0.07 | 0.05 | 0.04 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.48 | 1.32 | 2.27 | 0.89 | 0.88 |
Currency in DKK
