Superior Plus (8SP) Ratios
Superior Plus Ratios
DE:8SP's free cash flow for Q2 2026 was $89.54M. For the 2026 fiscal year, DE:8SP's free cash flow was decreased by $-34.80M and operating cash flow was $124.34M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.95 | 0.95 | 0.87 | 1.16 | 1.05 |
| Quick Ratio | 0.80 | 0.80 | 0.71 | 0.95 | 0.85 |
| Cash Ratio | 0.05 | 0.05 | 0.05 | 0.08 | 0.05 |
| Solvency Ratio | 0.13 | 0.06 | 0.08 | 0.03 | 0.13 |
| Operating Cash Flow Ratio | 0.68 | 0.52 | 0.73 | 0.34 | 0.43 |
| Short-Term Operating Cash Flow Coverage | 64.36 | 38.07 | 48.67 | 22.81 | 25.95 |
| Net Current Asset Value | $ -2.05B | $ -2.04B | $ -2.75B | $ -2.16B | $ -1.68B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.52 | 0.51 | 0.48 | 0.48 | 0.46 |
| Debt-to-Equity Ratio | 2.31 | 2.11 | 1.74 | 1.94 | 1.66 |
| Debt-to-Capital Ratio | 0.70 | 0.68 | 0.63 | 0.66 | 0.62 |
| Long-Term Debt-to-Capital Ratio | 0.68 | 0.66 | 0.61 | 0.56 | 0.54 |
| Financial Leverage Ratio | 4.45 | 4.16 | 3.63 | 4.04 | 3.62 |
| Debt Service Coverage Ratio | 4.37 | 2.98 | 3.87 | 1.79 | 1.76 |
| Interest Coverage Ratio | 2.17 | 1.81 | 2.22 | 1.53 | 0.56 |
| Debt to Market Cap | 1.07 | 1.08 | 1.02 | 0.65 | 0.50 |
| Interest Debt Per Share | 8.61 | 7.83 | 11.24 | 11.48 | 10.17 |
| Net Debt to EBITDA | 3.78 | 7.12 | 5.70 | 13.80 | 5.33 |
| Profitability Margins | |||||
| Gross Profit Margin | 42.31% | 42.89% | 38.22% | 28.13% | 29.72% |
| EBIT Margin | 8.96% | 5.41% | 7.10% | -1.05% | 7.59% |
| EBITDA Margin | 19.39% | 16.44% | 16.97% | 6.02% | 16.02% |
| Operating Profit Margin | 8.21% | 8.12% | 8.12% | 5.41% | 4.78% |
| Pretax Profit Margin | 5.17% | 0.95% | 3.38% | -3.70% | 0.96% |
| Net Profit Margin | 2.47% | -1.54% | 1.54% | -3.33% | 7.64% |
| Continuous Operations Profit Margin | 3.24% | -0.75% | 2.30% | -2.60% | 0.72% |
| Net Income Per EBT | 47.76% | -162.83% | 45.58% | 90.07% | 798.69% |
| EBT Per EBIT | 63.02% | 11.69% | 41.57% | -68.33% | 20.03% |
| Return on Assets (ROA) | 1.73% | -0.66% | 0.75% | -1.87% | 4.03% |
| Return on Equity (ROE) | 7.68% | -2.75% | 2.72% | -7.57% | 14.58% |
| Return on Capital Employed (ROCE) | 6.65% | 4.05% | 4.64% | 3.64% | 2.96% |
| Return on Invested Capital (ROIC) | 4.10% | -3.16% | 3.10% | 2.53% | 2.19% |
| Return on Tangible Assets | 3.34% | -1.27% | 1.48% | -3.71% | 7.97% |
| Earnings Yield | 3.87% | -1.54% | 1.76% | -3.83% | 6.27% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.20 | 4.76 | 6.26 | 4.72 | 7.49 |
| Payables Turnover | 5.54 | 3.10 | 3.77 | 5.72 | 5.66 |
| Inventory Turnover | 19.88 | 11.55 | 13.49 | 11.83 | 11.83 |
| Fixed Asset Turnover | 1.82 | 1.13 | 1.30 | 1.85 | 1.74 |
| Asset Turnover | 0.70 | 0.43 | 0.49 | 0.56 | 0.53 |
| Working Capital Turnover Ratio | -101.04 | -25.02 | 270.06 | 34.06 | 78.02 |
| Cash Conversion Cycle | -2.97 | -9.44 | -11.44 | 44.41 | 15.12 |
| Days of Sales Outstanding | 44.50 | 76.61 | 58.31 | 77.34 | 48.73 |
| Days of Inventory Outstanding | 18.36 | 31.59 | 27.05 | 30.85 | 30.86 |
| Days of Payables Outstanding | 65.84 | 117.65 | 96.80 | 63.78 | 64.48 |
| Operating Cycle | 62.86 | 108.21 | 85.36 | 108.19 | 79.59 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.47 | 1.11 | 2.40 | 1.28 | 1.32 |
| Free Cash Flow Per Share | 0.96 | 0.46 | 1.53 | 0.67 | 0.72 |
| Dividend Paid and CapEx Coverage Ratio | 2.02 | 0.89 | 1.53 | 0.89 | 0.91 |
| Capital Expenditure Coverage Ratio | 2.87 | 1.71 | 2.75 | 2.12 | 2.21 |
| Operating Cash Flow Coverage Ratio | 0.18 | 0.15 | 0.22 | 0.12 | 0.14 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.17 | 0.22 | 0.10 | 0.12 |
| Free Cash Flow Yield | 13.64% | 7.18% | 15.86% | 6.00% | 5.55% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 26.07 | -65.01 | 56.76 | -26.10 | 15.95 |
| Price-to-Sales (P/S) Ratio | 0.64 | 1.00 | 0.87 | 0.87 | 1.22 |
| Price-to-Book (P/B) Ratio | 1.98 | 1.79 | 1.55 | 1.98 | 2.33 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 7.33 | 13.92 | 6.30 | 16.66 | 18.03 |
| Price-to-Operating Cash Flow Ratio | 4.78 | 5.77 | 4.01 | 8.80 | 9.86 |
| Price-to-Earnings Growth (PEG) Ratio | -0.07 | 0.41 | -0.41 | 0.17 | 0.11 |
| Enterprise Value Multiple | 7.08 | 13.23 | 10.84 | 28.24 | 12.95 |
| Enterprise Value | 3.44B | 3.43B | 4.65B | 4.28B | 3.89B |
| EV to EBITDA | 7.08 | 13.23 | 10.84 | 28.24 | 12.95 |
| EV to Sales | 1.37 | 2.17 | 1.84 | 1.70 | 2.07 |
| EV to Free Cash Flow | 15.75 | 30.14 | 13.28 | 32.57 | 30.66 |
| EV to Operating Cash Flow | 10.27 | 12.50 | 8.45 | 17.21 | 16.77 |
| Tangible Book Value Per Share | -2.92 | -2.55 | -3.40 | -3.88 | -2.55 |
| Shareholders’ Equity Per Share | 3.55 | 3.58 | 6.23 | 5.69 | 5.59 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.37 | 1.79 | 0.32 | 0.30 | 0.25 |
| Revenue Per Share | 11.02 | 6.36 | 11.03 | 12.92 | 10.66 |
| Net Income Per Share | 0.27 | -0.10 | 0.17 | -0.43 | 0.81 |
| Tax Burden | 0.48 | -1.63 | 0.46 | 0.90 | 7.99 |
| Interest Burden | 0.58 | 0.18 | 0.48 | 3.51 | 0.13 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.34 | 0.35 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Income Quality | 5.41 | -15.31 | 10.66 | -2.83 | 1.12 |
Currency in CAD