Cementir Holding S.p.A. (3PC) Ratios
Cementir Holding S.p.A. Ratios
DE:3PC's free cash flow for Q2 2026 was $0.00. For the 2026 fiscal year, DE:3PC's free cash flow was increased by $0.00 and operating cash flow was $0.00. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.11 | 1.85 | 1.75 | 1.56 | 1.44 |
| Quick Ratio | 1.65 | 1.40 | 1.29 | 1.15 | 1.05 |
| Cash Ratio | 1.18 | 0.94 | 0.82 | 0.65 | 0.61 |
| Solvency Ratio | 0.40 | 0.38 | 0.38 | 0.29 | 0.25 |
| Operating Cash Flow Ratio | 0.64 | 0.67 | 0.60 | 0.52 | 0.48 |
| Short-Term Operating Cash Flow Coverage | 7.81 | 365.07 | 1913.28 | 3.53 | 2.74 |
| Net Current Asset Value | $ 225.91M | $ 53.48M | $ 7.68M | $ -125.31M | $ -221.63M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.06 | 0.07 | 0.07 | 0.12 | 0.15 |
| Debt-to-Equity Ratio | 0.09 | 0.11 | 0.13 | 0.22 | 0.29 |
| Debt-to-Capital Ratio | 0.08 | 0.10 | 0.11 | 0.18 | 0.23 |
| Long-Term Debt-to-Capital Ratio | 0.06 | 0.05 | 0.07 | 0.10 | 0.13 |
| Financial Leverage Ratio | 1.54 | 1.60 | 1.68 | 1.82 | 1.94 |
| Debt Service Coverage Ratio | 5.89 | 28.62 | 27.06 | 3.49 | 2.73 |
| Interest Coverage Ratio | 16.41 | 31.71 | 57.34 | 63.93 | 71.84 |
| Debt to Market Cap | 0.05 | 0.06 | 0.07 | 0.23 | 0.18 |
| Interest Debt Per Share | 1.15 | 1.25 | 1.30 | 1.99 | 2.09 |
| Net Debt to EBITDA | -1.05 | -0.69 | -0.51 | -0.16 | 0.12 |
| Profitability Margins | |||||
| Gross Profit Margin | 37.39% | 58.03% | 57.09% | 53.37% | 59.70% |
| EBIT Margin | 18.02% | 17.60% | 17.92% | 14.36% | 13.19% |
| EBITDA Margin | 26.71% | 26.04% | 25.61% | 21.57% | 21.20% |
| Operating Profit Margin | 18.02% | 22.46% | 44.33% | 41.07% | 45.55% |
| Pretax Profit Margin | 17.46% | 16.89% | 17.15% | 13.72% | 12.56% |
| Net Profit Margin | 12.59% | 11.95% | 11.88% | 9.42% | 8.28% |
| Continuous Operations Profit Margin | 12.74% | 12.71% | 12.71% | 10.54% | 8.98% |
| Net Income Per EBT | 72.10% | 70.78% | 69.27% | 68.64% | 65.89% |
| EBT Per EBIT | 96.87% | 75.21% | 38.68% | 33.41% | 27.58% |
| Return on Assets (ROA) | 7.23% | 7.32% | 7.98% | 6.51% | 5.37% |
| Return on Equity (ROE) | 11.14% | 11.74% | 13.40% | 11.86% | 10.41% |
| Return on Capital Employed (ROCE) | 12.68% | 16.91% | 37.19% | 36.28% | 37.79% |
| Return on Invested Capital (ROIC) | 9.09% | 12.53% | 27.19% | 26.43% | 25.40% |
| Return on Tangible Assets | 9.27% | 9.54% | 10.44% | 8.62% | 7.08% |
| Earnings Yield | 7.07% | 12.31% | 13.59% | 17.00% | 8.64% |
| Efficiency Ratios | |||||
| Receivables Turnover | 9.94 | 8.21 | 10.28 | 7.18 | 7.75 |
| Payables Turnover | 2.93 | 1.96 | 2.27 | 2.37 | 2.10 |
| Inventory Turnover | 4.28 | 3.11 | 3.16 | 3.67 | 3.02 |
| Fixed Asset Turnover | 1.73 | 1.70 | 1.87 | 1.92 | 1.68 |
| Asset Turnover | 0.57 | 0.61 | 0.67 | 0.69 | 0.65 |
| Working Capital Turnover Ratio | 3.22 | 4.14 | 4.99 | 6.84 | 10.21 |
| Cash Conversion Cycle | -2.64 | -24.54 | -9.59 | -3.89 | -5.56 |
| Days of Sales Outstanding | 36.73 | 44.43 | 35.51 | 50.84 | 47.10 |
| Days of Inventory Outstanding | 85.36 | 117.46 | 115.49 | 99.32 | 120.87 |
| Days of Payables Outstanding | 124.74 | 186.43 | 160.59 | 154.04 | 173.53 |
| Operating Cycle | 122.10 | 161.89 | 151.00 | 150.16 | 167.97 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.17 | 2.21 | 1.93 | 1.81 | 1.40 |
| Free Cash Flow Per Share | 1.62 | 1.39 | 1.25 | 1.13 | 0.88 |
| Dividend Paid and CapEx Coverage Ratio | 2.45 | 1.85 | 2.08 | 2.11 | 2.06 |
| Capital Expenditure Coverage Ratio | 3.95 | 2.69 | 2.82 | 2.68 | 2.68 |
| Operating Cash Flow Coverage Ratio | 2.10 | 1.88 | 1.59 | 0.95 | 0.69 |
| Operating Cash Flow to Sales Ratio | 0.21 | 0.20 | 0.18 | 0.16 | 0.16 |
| Free Cash Flow Yield | 8.62% | 13.20% | 13.08% | 18.47% | 10.47% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 14.12 | 8.11 | 7.36 | 5.88 | 11.57 |
| Price-to-Sales (P/S) Ratio | 1.78 | 0.97 | 0.87 | 0.55 | 0.96 |
| Price-to-Book (P/B) Ratio | 1.58 | 0.95 | 0.99 | 0.70 | 1.20 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 11.60 | 7.58 | 7.65 | 5.42 | 9.55 |
| Price-to-Operating Cash Flow Ratio | 8.67 | 4.76 | 4.93 | 3.39 | 5.99 |
| Price-to-Earnings Growth (PEG) Ratio | 6.12 | 10.46 | 0.31 | 0.13 | 0.93 |
| Enterprise Value Multiple | 5.62 | 3.04 | 2.90 | 2.41 | 4.64 |
| Enterprise Value | 2.46B | 1.34B | 1.26B | 896.80M | 1.35B |
| EV to EBITDA | 5.62 | 3.04 | 2.90 | 2.41 | 4.64 |
| EV to Sales | 1.50 | 0.79 | 0.74 | 0.52 | 0.98 |
| EV to Free Cash Flow | 9.78 | 6.18 | 6.49 | 5.09 | 9.81 |
| EV to Operating Cash Flow | 7.31 | 3.89 | 4.19 | 3.19 | 6.15 |
| Tangible Book Value Per Share | 8.67 | 7.81 | 6.80 | 5.86 | 4.58 |
| Shareholders’ Equity Per Share | 11.91 | 11.04 | 9.66 | 8.80 | 6.96 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.27 | 0.25 | 0.26 | 0.23 | 0.28 |
| Revenue Per Share | 10.54 | 10.85 | 10.90 | 11.08 | 8.75 |
| Net Income Per Share | 1.33 | 1.30 | 1.29 | 1.04 | 0.72 |
| Tax Burden | 0.72 | 0.71 | 0.69 | 0.69 | 0.66 |
| Interest Burden | 0.97 | 0.96 | 0.96 | 0.96 | 0.95 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.23 | 0.01 | 0.01 | 0.01 | 0.01 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.63 | 1.71 | 1.49 | 1.55 | 1.93 |
Currency in EUR