Circassia Pharmaceuticals (82C) Ratios
Circassia Pharmaceuticals Ratios
DE:82C's free cash flow for Q2 2026 was $3.90M. For the 2026 fiscal year, DE:82C's free cash flow was increased by $0.00 and operating cash flow was $3.90M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.81 | 2.60 | 4.65 | 3.41 | 1.83 |
| Quick Ratio | 3.20 | 2.11 | 3.99 | 2.97 | 1.58 |
| Cash Ratio | 2.46 | 1.35 | 2.76 | 2.11 | 1.17 |
| Solvency Ratio | 1.29 | 0.89 | 1.96 | 1.25 | 0.43 |
| Operating Cash Flow Ratio | 1.95 | 2.12 | 1.61 | 0.73 | 0.13 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 24.57 | 19.33 | 11.17 | 3.50 |
| Net Current Asset Value | $ 22.30M | $ 12.20M | $ 25.80M | $ 14.80M | $ 200.00K |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.02 | 0.01 | 0.01 | 0.02 |
| Debt-to-Equity Ratio | 0.01 | 0.03 | 0.01 | 0.01 | 0.02 |
| Debt-to-Capital Ratio | 0.01 | 0.02 | 0.01 | 0.01 | 0.02 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.03 | 1.15 | 1.09 | 1.20 | 1.29 |
| Debt Service Coverage Ratio | 53.00 | 8.67 | 17.50 | 26.86 | 10.71 |
| Interest Coverage Ratio | 53.50 | 38.50 | 23.00 | 18.00 | -14.33 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Debt to EBITDA | -1.28 | -0.77 | -2.19 | -1.21 | -3.65 |
| Profitability Margins | |||||
| Gross Profit Margin | 60.78% | 72.25% | 72.01% | 70.93% | 68.10% |
| EBIT Margin | 21.97% | 19.14% | 11.41% | 33.87% | -6.45% |
| EBITDA Margin | 30.39% | 29.19% | 23.37% | 48.56% | 11.11% |
| Operating Profit Margin | 21.97% | 18.42% | 12.50% | 5.75% | -15.41% |
| Pretax Profit Margin | 23.00% | 18.66% | 11.14% | 33.55% | -7.53% |
| Net Profit Margin | 14.37% | 8.85% | 29.08% | 51.44% | 12.90% |
| Continuous Operations Profit Margin | 14.37% | 8.13% | 25.82% | 45.05% | 8.24% |
| Net Income Per EBT | 62.50% | 47.44% | 260.98% | 153.33% | -171.43% |
| EBT Per EBIT | 104.67% | 101.30% | 89.13% | 583.33% | 48.84% |
| Return on Assets (ROA) | 9.19% | 5.41% | 11.69% | 16.35% | 4.17% |
| Return on Equity (ROE) | 9.50% | 6.22% | 12.77% | 19.66% | 5.39% |
| Return on Capital Employed (ROCE) | 15.71% | 12.77% | 5.46% | 2.02% | -5.69% |
| Return on Invested Capital (ROIC) | 9.75% | 5.44% | 5.38% | 1.99% | 6.16% |
| Return on Tangible Assets | 14.71% | 9.11% | 18.23% | 26.22% | 8.13% |
| Earnings Yield | 2.55% | 1.40% | 3.80% | 10.52% | 2.15% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.12 | 6.74 | 4.18 | 3.96 | 6.20 |
| Payables Turnover | 8.68 | 7.25 | 9.36 | 18.20 | 17.80 |
| Inventory Turnover | 3.82 | 2.90 | 2.15 | 2.22 | 3.30 |
| Fixed Asset Turnover | 40.58 | 24.59 | 26.29 | 28.45 | 19.93 |
| Asset Turnover | 0.64 | 0.61 | 0.40 | 0.32 | 0.32 |
| Working Capital Turnover Ratio | 2.72 | 2.13 | 1.52 | 2.01 | 4.65 |
| Cash Conversion Cycle | 98.48 | 129.66 | 218.40 | 236.52 | 149.10 |
| Days of Sales Outstanding | 44.97 | 54.14 | 87.28 | 92.12 | 58.87 |
| Days of Inventory Outstanding | 95.55 | 125.86 | 170.10 | 164.45 | 110.73 |
| Days of Payables Outstanding | 42.04 | 50.34 | 38.98 | 20.05 | 20.51 |
| Operating Cycle | 140.52 | 180.00 | 257.38 | 256.58 | 169.60 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.04 | 0.04 | 0.03 | 0.02 | 0.00 |
| Free Cash Flow Per Share | 0.04 | 0.04 | 0.03 | 0.02 | 0.00 |
| Dividend Paid and CapEx Coverage Ratio | 3.04 | 3.31 | 1.07 | 67.00 | 7.00 |
| Capital Expenditure Coverage Ratio | 79.00 | 17.20 | 38.67 | 67.00 | 7.00 |
| Operating Cash Flow Coverage Ratio | 15.80 | 11.47 | 10.55 | 6.70 | 1.08 |
| Operating Cash Flow to Sales Ratio | 0.32 | 0.41 | 0.32 | 0.21 | 0.05 |
| Free Cash Flow Yield | 5.67% | 6.15% | 4.01% | 4.31% | 0.72% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 39.29 | 71.59 | 26.31 | 9.50 | 46.53 |
| Price-to-Sales (P/S) Ratio | 5.65 | 6.30 | 7.65 | 4.89 | 6.00 |
| Price-to-Book (P/B) Ratio | 3.73 | 4.43 | 3.36 | 1.87 | 2.51 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 17.63 | 16.26 | 24.91 | 23.18 | 139.60 |
| Price-to-Operating Cash Flow Ratio | 17.41 | 15.32 | 24.27 | 22.84 | 119.66 |
| Price-to-Earnings Growth (PEG) Ratio | 0.43 | -1.09 | -0.78 | 0.03 | -0.42 |
| Enterprise Value Multiple | 17.30 | 20.83 | 30.55 | 8.86 | 50.39 |
| Enterprise Value | 256.11M | 254.07M | 262.74M | 134.61M | 156.22M |
| EV to EBITDA | 17.30 | 20.83 | 30.55 | 8.86 | 50.39 |
| EV to Sales | 5.26 | 6.08 | 7.14 | 4.30 | 5.60 |
| EV to Free Cash Flow | 16.42 | 15.68 | 23.25 | 20.40 | 130.18 |
| EV to Operating Cash Flow | 16.21 | 14.77 | 22.65 | 20.09 | 111.58 |
| Tangible Book Value Per Share | 0.09 | 0.08 | 0.12 | 0.11 | 0.06 |
| Shareholders’ Equity Per Share | 0.18 | 0.14 | 0.20 | 0.20 | 0.16 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.38 | 0.56 | -1.32 | -0.34 | 2.10 |
| Revenue Per Share | 0.12 | 0.10 | 0.09 | 0.07 | 0.07 |
| Net Income Per Share | 0.02 | 0.01 | 0.03 | 0.04 | 0.01 |
| Tax Burden | 0.63 | 0.47 | 2.61 | 1.53 | -1.71 |
| Interest Burden | 1.05 | 0.97 | 0.98 | 0.99 | 1.17 |
| Research & Development to Revenue | 0.05 | 0.06 | 0.06 | 0.10 | 0.16 |
| SG&A to Revenue | 0.42 | 0.48 | 0.23 | 0.24 | 0.24 |
| Stock-Based Compensation to Revenue | 0.02 | 0.05 | 0.07 | 0.03 | 0.01 |
| Income Quality | 1.41 | 2.12 | 2.19 | 0.54 | -1.75 |
Currency in GBP
