Baikowski SA (3BK) Ratios
Baikowski SA Ratios
DE:3BK's free cash flow for Q2 2026 was $1.91M. For the 2026 fiscal year, DE:3BK's free cash flow was decreased by $-2.17M and operating cash flow was $4.08M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.09 | 2.23 | 2.01 | 2.19 | 2.73 |
| Quick Ratio | 1.41 | 1.24 | 0.96 | 1.29 | 1.80 |
| Cash Ratio | 0.49 | 0.41 | 0.49 | 0.62 | 0.90 |
| Solvency Ratio | 0.27 | 0.32 | 0.19 | 0.46 | 0.46 |
| Operating Cash Flow Ratio | 0.32 | 0.48 | 0.05 | 0.37 | 1.02 |
| Short-Term Operating Cash Flow Coverage | 0.68 | 1.31 | 0.10 | 0.81 | 5.06 |
| Net Current Asset Value | $ 6.99M | $ 6.83M | $ 5.67M | $ 9.48M | $ 4.39M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.22 | 0.19 | 0.24 | 0.21 | 0.21 |
| Debt-to-Equity Ratio | 0.36 | 0.29 | 0.37 | 0.32 | 0.34 |
| Debt-to-Capital Ratio | 0.26 | 0.23 | 0.27 | 0.24 | 0.25 |
| Long-Term Debt-to-Capital Ratio | 0.16 | 0.15 | 0.15 | 0.14 | 0.23 |
| Financial Leverage Ratio | 1.60 | 1.51 | 1.56 | 1.54 | 1.59 |
| Debt Service Coverage Ratio | 0.97 | 1.46 | 0.43 | 1.23 | 4.06 |
| Interest Coverage Ratio | 8.26 | 11.11 | -1.09 | 65.10 | 39.99 |
| Debt to Market Cap | 0.19 | 0.23 | 0.24 | 0.24 | 0.18 |
| Interest Debt Per Share | 4.60 | 3.77 | 4.35 | 3.92 | 3.86 |
| Net Debt to EBITDA | 0.98 | 0.94 | 3.16 | 0.49 | 0.46 |
| Profitability Margins | |||||
| Gross Profit Margin | 24.24% | 22.72% | 24.35% | 27.36% | 28.40% |
| EBIT Margin | 9.53% | 9.60% | -2.56% | 10.62% | 12.19% |
| EBITDA Margin | 17.04% | 17.36% | 7.46% | 18.99% | 22.09% |
| Operating Profit Margin | 5.94% | 9.88% | -1.15% | 15.36% | 15.69% |
| Pretax Profit Margin | 8.81% | 8.71% | -3.62% | 14.74% | 16.59% |
| Net Profit Margin | 7.41% | 7.95% | 2.61% | 12.35% | 15.12% |
| Continuous Operations Profit Margin | 7.41% | 7.95% | 2.61% | 12.35% | 15.12% |
| Net Income Per EBT | 84.05% | 91.24% | -72.10% | 83.76% | 91.12% |
| EBT Per EBIT | 148.44% | 88.16% | 314.25% | 95.96% | 105.73% |
| Return on Assets (ROA) | 5.06% | 5.47% | 1.44% | 9.59% | 10.43% |
| Return on Equity (ROE) | 8.11% | 8.28% | 2.24% | 14.77% | 16.61% |
| Return on Capital Employed (ROCE) | 5.23% | 8.46% | -0.81% | 15.36% | 12.90% |
| Return on Invested Capital (ROIC) | 3.87% | 7.08% | -0.15% | 11.36% | 11.32% |
| Return on Tangible Assets | 5.53% | 6.02% | 1.60% | 11.60% | 12.80% |
| Earnings Yield | 4.37% | 6.62% | 1.46% | 10.80% | 8.57% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.27 | 5.75 | 10.65 | 5.35 | 5.67 |
| Payables Turnover | 9.73 | 9.44 | 13.00 | 10.62 | 9.23 |
| Inventory Turnover | 3.37 | 2.75 | 1.79 | 2.79 | 3.28 |
| Fixed Asset Turnover | 2.11 | 2.06 | 1.72 | 2.48 | 1.99 |
| Asset Turnover | 0.68 | 0.69 | 0.55 | 0.78 | 0.69 |
| Working Capital Turnover Ratio | 2.90 | 3.04 | 2.19 | 2.92 | 3.33 |
| Cash Conversion Cycle | 156.11 | 157.59 | 210.05 | 164.85 | 136.23 |
| Days of Sales Outstanding | 85.39 | 63.47 | 34.28 | 68.18 | 64.40 |
| Days of Inventory Outstanding | 108.23 | 132.78 | 203.84 | 131.03 | 111.39 |
| Days of Payables Outstanding | 37.50 | 38.66 | 28.07 | 34.35 | 39.57 |
| Operating Cycle | 193.61 | 196.25 | 238.12 | 199.21 | 175.79 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.44 | 1.79 | 0.21 | 1.55 | 2.90 |
| Free Cash Flow Per Share | 0.29 | 1.74 | -0.65 | 0.80 | 2.44 |
| Dividend Paid and CapEx Coverage Ratio | 0.96 | 40.95 | 0.15 | 0.96 | 6.37 |
| Capital Expenditure Coverage Ratio | 1.20 | 40.95 | 0.25 | 2.06 | 6.37 |
| Operating Cash Flow Coverage Ratio | 0.32 | 0.49 | 0.05 | 0.40 | 0.76 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.14 | 0.02 | 0.11 | 0.24 |
| Free Cash Flow Yield | 1.25% | 11.17% | -3.74% | 4.83% | 11.31% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 22.94 | 15.11 | 68.63 | 9.26 | 11.68 |
| Price-to-Sales (P/S) Ratio | 1.69 | 1.20 | 1.79 | 1.14 | 1.77 |
| Price-to-Book (P/B) Ratio | 1.86 | 1.25 | 1.54 | 1.37 | 1.94 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 79.94 | 8.96 | -26.77 | 20.72 | 8.84 |
| Price-to-Operating Cash Flow Ratio | 16.23 | 8.74 | 82.01 | 10.67 | 7.45 |
| Price-to-Earnings Growth (PEG) Ratio | -23.63 | 0.05 | -0.80 | -2.45 | 0.03 |
| Enterprise Value Multiple | 10.92 | 7.86 | 27.16 | 6.50 | 8.45 |
| Enterprise Value | 94.29M | 65.05M | 72.87M | 65.42M | 83.73M |
| EV to EBITDA | 10.92 | 7.86 | 27.16 | 6.50 | 8.45 |
| EV to Sales | 1.86 | 1.36 | 2.03 | 1.23 | 1.87 |
| EV to Free Cash Flow | 87.80 | 10.18 | -30.30 | 22.39 | 9.35 |
| EV to Operating Cash Flow | 17.83 | 9.93 | 92.82 | 11.53 | 7.88 |
| Tangible Book Value Per Share | 10.90 | 10.73 | 9.57 | 8.85 | 7.85 |
| Shareholders’ Equity Per Share | 12.61 | 12.48 | 11.38 | 12.07 | 11.14 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.16 | 0.09 | 0.78 | 0.16 | 0.09 |
| Revenue Per Share | 13.81 | 12.99 | 9.77 | 14.44 | 12.24 |
| Net Income Per Share | 1.02 | 1.03 | 0.25 | 1.78 | 1.85 |
| Tax Burden | 0.84 | 0.91 | -0.72 | 0.84 | 0.91 |
| Interest Burden | 0.92 | 0.91 | 1.41 | 1.39 | 1.36 |
| Research & Development to Revenue | 0.06 | 0.06 | 0.08 | 0.06 | 0.06 |
| SG&A to Revenue | 0.12 | 0.13 | 0.13 | 0.08 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.41 | 1.73 | 0.84 | 0.87 | 1.57 |
Currency in EUR