TipRanks
Smartoptics Group AS (DE:3YL)
FRANKFURT:3YL
Germany Market
3YL
Smartoptics Group AS
RESEARCH TOOLSreports

Smartoptics Group AS (3YL) Ratios

0 Followers

Smartoptics Group AS Ratios

DE:3YL's free cash flow for Q2 2026 was kr0.46. For the 2026 fiscal year, DE:3YL's free cash flow was decreased by kr and operating cash flow was kr0.15. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.92 2.35 2.85 3.13 3.27
Quick Ratio
 1.12 1.42 1.99 2.07 1.94
Cash Ratio
 0.08 0.37 0.54 0.69 0.48
Solvency Ratio
 0.26 0.30 0.31 4.10 1.10
Operating Cash Flow Ratio
 0.35 0.43 0.46 0.89 <0.01
Short-Term Operating Cash Flow Coverage
 0.00 27.45 13.49 0.00 0.00
Net Current Asset Value
kr 12.83M$ 21.19M$ 21.37M$ 22.93M$ 21.17M
Leverage Ratios
Debt-to-Assets Ratio
 0.09 0.02 0.02 0.04 0.05
Debt-to-Equity Ratio
 0.22 0.03 0.04 0.07 0.09
Debt-to-Capital Ratio
 0.18 0.03 0.03 0.06 0.08
Long-Term Debt-to-Capital Ratio
 0.00 <0.01 0.00 0.00 0.28
Financial Leverage Ratio
 2.39 1.85 1.72 1.63 1.61
Debt Service Coverage Ratio
 18.09 15.67 8.20 -44.43 423.39
Interest Coverage Ratio
 14.82 27.81 10.61 37.10 40.61
Debt to Market Cap
 0.00 <0.01 <0.01 0.00 0.06
Interest Debt Per Share
 0.07 0.01 0.01 0.02 0.03
Net Debt to EBITDA
 0.28 -0.64 -0.87 -0.62 -0.03
Profitability Margins
Gross Profit Margin
33.66%47.81%48.04%50.01%44.19%
EBIT Margin
11.03%8.28%10.27%16.81%152.39%
EBITDA Margin
15.00%13.29%14.40%19.99%172.62%
Operating Profit Margin
10.41%9.01%5.94%15.29%16.21%
Pretax Profit Margin
9.95%7.96%9.71%166.62%15.44%
Net Profit Margin
7.66%6.41%7.30%129.80%11.83%
Continuous Operations Profit Margin
7.66%6.22%7.30%135.05%11.83%
Net Income Per EBT
76.95%80.45%75.14%77.90%76.64%
EBT Per EBIT
95.60%88.34%163.55%1089.58%95.25%
Return on Assets (ROA)
10.84%8.59%8.26%154.87%15.30%
Return on Equity (ROE)
24.49%15.93%14.21%251.91%24.59%
Return on Capital Employed (ROCE)
24.69%18.78%9.61%25.10%28.37%
Return on Invested Capital (ROIC)
18.59%14.39%6.97%18.95%21.31%
Return on Tangible Assets
11.35%9.05%8.60%159.23%15.63%
Earnings Yield
1.53%0.17%2.61%44.11%3.56%
Efficiency Ratios
Receivables Turnover
 3.57 4.02 2.79 3.45 3.60
Payables Turnover
 4.94 6.98 5.70 6.52 5.49
Inventory Turnover
 2.93 2.10 2.28 2.06 2.08
Fixed Asset Turnover
 9.32 17.34 13.16 12.42 13.77
Asset Turnover
 1.41 1.34 1.13 1.19 1.29
Working Capital Turnover Ratio
 3.49 2.78 1.99 2.13 0.56
Cash Conversion Cycle
 152.84 211.90 226.84 227.12 210.62
Days of Sales Outstanding
 102.23 90.76 130.89 105.82 101.26
Days of Inventory Outstanding
 124.51 173.45 159.97 177.27 175.84
Days of Payables Outstanding
 73.90 52.31 64.01 55.97 66.48
Operating Cycle
 226.74 264.21 290.85 283.09 277.10
Cash Flow Ratios
Operating Cash Flow Per Share
 0.10 0.09 0.07 0.12 <0.01
Free Cash Flow Per Share
 0.07 0.07 0.04 0.10 -0.02
CapEx Per Share
 0.03 0.02 0.03 0.03 0.02
Free Cash Flow to Operating Cash Flow
 0.71 0.80 0.52 0.79 -16.34
Dividend Paid and CapEx Coverage Ratio
 1.06 1.13 0.88 1.72 0.06
Capital Expenditure Coverage Ratio
 3.43 4.88 2.08 4.77 0.06
Operating Cash Flow Coverage Ratio
 1.53 8.77 6.70 5.97 0.04
Operating Cash Flow to Sales Ratio
 0.10 0.11 0.12 0.20 <0.01
Free Cash Flow Yield
1.42%0.23%2.26%5.44%-0.78%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 65.76 594.76 38.37 2.27 28.05
Price-to-Sales (P/S) Ratio
 5.01 38.43 2.80 2.94 3.32
Price-to-Book (P/B) Ratio
 16.90 95.58 5.45 5.71 6.90
Price-to-Free Cash Flow (P/FCF) Ratio
 70.51 426.12 44.22 18.37 -128.07
Price-to-Operating Cash Flow Ratio
 49.95 338.82 22.97 14.52 2.09K
Price-to-Earnings Growth (PEG) Ratio
 0.56 29.17 -0.41 0.15 0.26
Price-to-Fair Value
 16.90 95.58 5.45 5.71 6.90
Enterprise Value Multiple
 33.67 288.44 18.55 14.10 1.89
Enterprise Value
 476.11M 2.89B 148.02M 164.81M 187.26M
EV to EBITDA
 33.67 288.44 18.55 14.10 1.89
EV to Sales
 5.05 38.34 2.67 2.82 3.26
EV to Free Cash Flow
 71.13 425.18 42.23 17.59 -125.93
EV to Operating Cash Flow
 50.39 338.07 21.94 13.90 2.06K
Tangible Book Value Per Share
 0.25 0.28 0.27 0.30 0.28
Shareholders’ Equity Per Share
 0.28 0.31 0.29 0.31 0.29
Tax and Other Ratios
Effective Tax Rate
 0.23 0.22 0.25 0.23 0.23
Revenue Per Share
 0.96 0.77 0.56 0.60 0.60
Net Income Per Share
 0.07 0.05 0.04 0.78 0.07
Tax Burden
 0.77 0.80 0.75 0.78 0.77
Interest Burden
 0.90 0.96 0.95 9.91 0.10
Research & Development to Revenue
 <0.01 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
 0.06 0.04 0.04 0.00 0.00
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 1.17 1.77 1.25 1.24 0.01