SpyroSoft SA (2NP) Ratios
SpyroSoft SA Ratios
DE:2NP's free cash flow for Q2 2026 was $16.36M. For the 2026 fiscal year, DE:2NP's free cash flow was decreased by $-3.00M and operating cash flow was $19.35M. See a summary of the company’s cash flow.
| Ratios | Mar 26 | Mar 25 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.84 | 2.58 | 1.78 | 1.94 | 2.15 |
| Quick Ratio | 2.84 | 2.58 | 1.78 | 1.94 | 2.15 |
| Cash Ratio | 1.08 | 0.86 | 0.55 | 0.57 | 0.56 |
| Solvency Ratio | 0.52 | 0.54 | 0.34 | 0.58 | 0.59 |
| Operating Cash Flow Ratio | 0.73 | 0.83 | 0.15 | 0.56 | 0.49 |
| Short-Term Operating Cash Flow Coverage | 4.54 | 8.67 | 0.40 | 9.06 | 14.47 |
| Net Current Asset Value | $ 126.06M | $ 91.01M | $ 54.10M | $ 35.42M | $ 28.11M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.07 | 0.12 | 0.22 | 0.15 | 0.14 |
| Debt-to-Equity Ratio | 0.14 | 0.24 | 0.52 | 0.39 | 0.30 |
| Debt-to-Capital Ratio | 0.12 | 0.19 | 0.34 | 0.28 | 0.23 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.08 | 0.00 |
| Financial Leverage Ratio | 1.93 | 2.05 | 2.36 | 2.58 | 2.16 |
| Debt Service Coverage Ratio | 4.36 | 6.96 | 1.14 | 7.91 | 15.06 |
| Interest Coverage Ratio | 20.92 | 18.48 | 9.65 | 19.24 | 34.22 |
| Debt to Market Cap | 0.02 | 0.01 | 0.05 | 0.02 | 0.00 |
| Interest Debt Per Share | 22.54 | 28.74 | 43.08 | 25.11 | 11.41 |
| Net Debt to EBITDA | -0.92 | -0.51 | -0.03 | -0.16 | -0.16 |
| Profitability Margins | |||||
| Gross Profit Margin | 31.74% | 32.43% | 31.36% | 33.07% | 34.77% |
| EBIT Margin | 9.78% | 9.78% | 6.25% | 13.72% | 13.64% |
| EBITDA Margin | 11.68% | 12.31% | 8.91% | 16.28% | 17.30% |
| Operating Profit Margin | 9.78% | 9.70% | 7.43% | 13.61% | 13.30% |
| Pretax Profit Margin | 9.35% | 9.50% | 5.66% | 13.20% | 13.26% |
| Net Profit Margin | 6.78% | 7.37% | 4.74% | 11.27% | 8.46% |
| Continuous Operations Profit Margin | 9.05% | 10.55% | 5.70% | 11.27% | 10.49% |
| Net Income Per EBT | 72.46% | 77.52% | 83.63% | 85.36% | 63.85% |
| EBT Per EBIT | 95.62% | 98.00% | 76.19% | 96.99% | 99.69% |
| Return on Assets (ROA) | 13.08% | 13.99% | 9.93% | 22.63% | 17.81% |
| Return on Equity (ROE) | 25.30% | 28.62% | 23.47% | 58.32% | 38.52% |
| Return on Capital Employed (ROCE) | 25.40% | 25.47% | 26.28% | 42.75% | 43.68% |
| Return on Invested Capital (ROIC) | 23.28% | 23.66% | 20.16% | 33.26% | 31.36% |
| Return on Tangible Assets | 15.81% | 16.24% | 11.39% | 25.59% | 18.20% |
| Earnings Yield | 6.49% | 6.90% | 3.13% | 7.04% | 6.33% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.87 | 4.25 | 5.03 | 4.94 | 4.17 |
| Payables Turnover | 10.33 | 8.98 | 10.95 | 8.76 | 8.60 |
| Inventory Turnover | 12437.61 | 10145.16 | 17416.56 | 4973.82 | 0.00 |
| Fixed Asset Turnover | 24.16 | 15.30 | 18.00 | 13.30 | 12.21 |
| Asset Turnover | 1.93 | 1.90 | 2.10 | 2.01 | 2.10 |
| Working Capital Turnover Ratio | 4.72 | 5.46 | 7.01 | 7.37 | 6.31 |
| Cash Conversion Cycle | 39.68 | 45.35 | 39.19 | 32.30 | 45.19 |
| Days of Sales Outstanding | 75.00 | 85.98 | 72.51 | 73.91 | 87.62 |
| Days of Inventory Outstanding | 0.03 | 0.04 | 0.02 | 0.07 | 0.00 |
| Days of Payables Outstanding | 35.34 | 40.66 | 33.34 | 41.68 | 42.43 |
| Operating Cycle | 75.03 | 86.02 | 72.53 | 73.98 | 87.62 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 53.37 | 51.56 | 10.92 | 30.52 | 13.47 |
| Free Cash Flow Per Share | 47.50 | 46.75 | 7.74 | 24.24 | 8.63 |
| Dividend Paid and CapEx Coverage Ratio | 9.09 | 10.71 | 3.12 | 4.86 | 2.78 |
| Capital Expenditure Coverage Ratio | 9.09 | 10.71 | 3.43 | 4.86 | 2.78 |
| Operating Cash Flow Coverage Ratio | 2.67 | 1.95 | 0.27 | 1.33 | 1.25 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.12 | 0.03 | 0.10 | 0.08 |
| Free Cash Flow Yield | 8.28% | 10.27% | 1.34% | 4.98% | 3.99% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 15.40 | 14.49 | 31.98 | 14.20 | 15.79 |
| Price-to-Sales (P/S) Ratio | 1.04 | 1.07 | 1.51 | 1.60 | 1.34 |
| Price-to-Book (P/B) Ratio | 3.90 | 4.15 | 7.51 | 8.28 | 6.08 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 12.08 | 9.73 | 74.69 | 20.09 | 25.04 |
| Price-to-Operating Cash Flow Ratio | 10.75 | 8.82 | 52.92 | 15.96 | 16.03 |
| Price-to-Earnings Growth (PEG) Ratio | 0.83 | 0.20 | -0.68 | 0.09 | 0.98 |
| Enterprise Value Multiple | 8.02 | 8.16 | 16.97 | 9.67 | 7.56 |
| Enterprise Value | 563.06M | 467.37M | 629.33M | 521.64M | 226.86M |
| EV to EBITDA | 8.02 | 8.16 | 16.97 | 9.67 | 7.56 |
| EV to Sales | 0.94 | 1.00 | 1.51 | 1.57 | 1.31 |
| EV to Free Cash Flow | 10.84 | 9.16 | 74.58 | 19.76 | 24.51 |
| EV to Operating Cash Flow | 9.65 | 8.30 | 52.84 | 15.69 | 15.69 |
| Tangible Book Value Per Share | 143.23 | 116.01 | 76.47 | 60.63 | 42.00 |
| Shareholders’ Equity Per Share | 147.29 | 109.73 | 77.01 | 58.79 | 35.51 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.03 | -0.11 | -0.01 | 0.15 | 0.21 |
| Revenue Per Share | 549.89 | 426.35 | 381.59 | 304.34 | 161.64 |
| Net Income Per Share | 37.27 | 31.41 | 18.07 | 34.29 | 13.68 |
| Tax Burden | 0.72 | 0.78 | 0.84 | 0.85 | 0.64 |
| Interest Burden | 0.96 | 0.97 | 0.91 | 0.96 | 0.97 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.22 | 0.23 | 0.24 | 0.19 | 0.22 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.43 | 1.64 | 0.60 | 0.76 | 0.63 |
Currency in PLN