Manx Financial (3IM) Ratios
Manx Financial Ratios
DE:3IM's free cash flow for Q2 2026 was $15.98M. For the 2026 fiscal year, DE:3IM's free cash flow was decreased by $-550.00K and operating cash flow was $16.53M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.51 | 0.06 | 1.56 | 19.20 | 14.62 |
| Quick Ratio | 0.51 | 0.06 | 1.56 | 38.40 | 29.24 |
| Cash Ratio | 0.50 | 0.04 | 0.46 | 16.19 | 13.34 |
| Solvency Ratio | 0.02 | 0.02 | 0.02 | 0.02 | 0.01 |
| Operating Cash Flow Ratio | 0.05 | 0.02 | 0.21 | -1.94 | 1.91 |
| Short-Term Operating Cash Flow Coverage | 0.05 | 0.40 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | $ -493.27M | $ -436.97M | $ -404.05M | $ -322.65M | $ -261.54M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.10 | 0.09 | 0.08 | 0.09 | 0.08 |
| Debt-to-Equity Ratio | 1.27 | 1.26 | 1.16 | 1.11 | 1.00 |
| Debt-to-Capital Ratio | 0.56 | 0.56 | 0.54 | 0.53 | 0.50 |
| Long-Term Debt-to-Capital Ratio | 0.09 | 0.56 | 0.53 | 0.51 | 0.49 |
| Financial Leverage Ratio | 12.89 | 13.36 | 13.76 | 12.82 | 12.39 |
| Debt Service Coverage Ratio | 0.11 | 0.25 | 0.53 | 0.98 | 0.85 |
| Interest Coverage Ratio | 0.34 | 0.43 | 0.77 | 0.86 | 1.06 |
| Debt to Market Cap | 1.58 | 3.82 | 2.24 | 1.24 | 2.55 |
| Interest Debt Per Share | 0.64 | 0.60 | 0.48 | 0.34 | 0.26 |
| Net Debt to EBITDA | 3.51 | 2.75 | 3.34 | 1.52 | 1.05 |
| Profitability Margins | |||||
| Gross Profit Margin | 50.91% | 59.79% | 68.42% | 80.55% | 79.90% |
| EBIT Margin | 11.06% | 17.26% | 15.31% | 16.83% | 12.32% |
| EBITDA Margin | 13.39% | 19.50% | 18.58% | 20.95% | 17.99% |
| Operating Profit Margin | 11.19% | 17.26% | 24.29% | 16.83% | 21.36% |
| Pretax Profit Margin | 11.06% | 17.26% | 15.31% | 16.04% | 12.32% |
| Net Profit Margin | 9.75% | 14.08% | 11.49% | 13.33% | 11.30% |
| Continuous Operations Profit Margin | 9.62% | 14.86% | 13.34% | 14.39% | 11.37% |
| Net Income Per EBT | 88.15% | 81.57% | 75.08% | 83.11% | 91.78% |
| EBT Per EBIT | 98.81% | 100.00% | 63.01% | 95.32% | 57.65% |
| Return on Assets (ROA) | 1.14% | 1.63% | 1.10% | 1.14% | 0.90% |
| Return on Equity (ROE) | 14.67% | 21.75% | 15.13% | 14.64% | 11.20% |
| Return on Capital Employed (ROCE) | 1.43% | 10.76% | 2.46% | 1.45% | 1.72% |
| Return on Invested Capital (ROIC) | 1.14% | 7.89% | 2.05% | 5.68% | 6.25% |
| Return on Tangible Assets | 1.17% | 1.68% | 1.14% | 1.18% | 0.93% |
| Earnings Yield | 19.04% | 49.08% | 30.07% | 17.15% | 30.06% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.00 | 8.65 | 5.95 | 39.09 | 17.05 |
| Payables Turnover | 67.17 | 69.49 | 83.51 | 4.57 | 3.27 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | -0.24 | -0.22 |
| Fixed Asset Turnover | 11.27 | 8.94 | 7.18 | 4.84 | 3.40 |
| Asset Turnover | 0.12 | 0.12 | 0.10 | 0.09 | 0.08 |
| Working Capital Turnover Ratio | -0.32 | -0.31 | 2.30 | 1.41 | 0.91 |
| Cash Conversion Cycle | -5.43 | 36.92 | 56.95 | -1603.43 | -1723.57 |
| Days of Sales Outstanding | 0.00 | 42.18 | 61.32 | 9.34 | 21.41 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | -1532.93 | -1633.28 |
| Days of Payables Outstanding | 5.43 | 5.25 | 4.37 | 79.84 | 111.70 |
| Operating Cycle | 0.00 | 42.18 | 61.32 | -1523.59 | -1611.87 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.02 | 0.05 | 0.05 | -0.02 | 0.03 |
| Free Cash Flow Per Share | 0.01 | 0.04 | 0.02 | -0.04 | 0.00 |
| Dividend Paid and CapEx Coverage Ratio | 1.72 | 3.27 | 1.43 | -1.24 | 1.06 |
| Capital Expenditure Coverage Ratio | 2.75 | 3.95 | 1.57 | -1.37 | 1.12 |
| Operating Cash Flow Coverage Ratio | 0.04 | 0.13 | 0.14 | -0.08 | 0.12 |
| Operating Cash Flow to Sales Ratio | 0.04 | 0.11 | 0.12 | -0.08 | 0.12 |
| Free Cash Flow Yield | 4.41% | 28.64% | 11.43% | -18.59% | 3.40% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 5.25 | 2.04 | 3.33 | 5.83 | 3.33 |
| Price-to-Sales (P/S) Ratio | 0.51 | 0.29 | 0.38 | 0.78 | 0.38 |
| Price-to-Book (P/B) Ratio | 0.77 | 0.44 | 0.50 | 0.85 | 0.37 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 22.68 | 3.49 | 8.75 | -5.38 | 29.40 |
| Price-to-Operating Cash Flow Ratio | 14.44 | 2.61 | 3.18 | -9.30 | 3.20 |
| Price-to-Earnings Growth (PEG) Ratio | -0.23 | 0.04 | 0.15 | 0.11 | 0.07 |
| Enterprise Value Multiple | 7.33 | 4.22 | 5.40 | 5.23 | 3.15 |
| Enterprise Value | 64.36M | 47.39M | 46.16M | 35.56M | 13.98M |
| EV to EBITDA | 7.33 | 4.22 | 5.40 | 5.23 | 3.15 |
| EV to Sales | 0.98 | 0.82 | 1.00 | 1.09 | 0.57 |
| EV to Free Cash Flow | 43.48 | 10.02 | 22.95 | -7.58 | 44.24 |
| EV to Operating Cash Flow | 27.69 | 7.49 | 8.33 | -13.09 | 4.81 |
| Tangible Book Value Per Share | 0.23 | 0.18 | 0.18 | 0.14 | 0.14 |
| Shareholders’ Equity Per Share | 0.36 | 0.32 | 0.30 | 0.26 | 0.22 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.13 | 0.14 | 0.13 | 0.10 | 0.08 |
| Revenue Per Share | 0.55 | 0.49 | 0.40 | 0.28 | 0.22 |
| Net Income Per Share | 0.05 | 0.07 | 0.05 | 0.04 | 0.02 |
| Tax Burden | 0.88 | 0.82 | 0.75 | 0.83 | 0.92 |
| Interest Burden | 1.00 | 1.00 | 1.00 | 0.95 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.06 | 0.05 | 0.03 | 0.04 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.32 | 0.64 | 0.79 | -0.52 | 0.95 |
Currency in GBP
