S&U plc (97V) Ratios
S&U plc Ratios
DE:97V's free cash flow for Q2 2026 was $-33.52M. For the 2026 fiscal year, DE:97V's free cash flow was decreased by $-345.00K and operating cash flow was $-33.17M. See a summary of the company’s cash flow.
| Ratios | Jan 26 | Jan 25 | Jan 24 | Jan 23 | Jan 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1290.95 | 88.39 | 0.00 | 2.49 | 0.00 |
| Quick Ratio | 1290.95 | 88.39 | 0.00 | 2.49 | 0.00 |
| Cash Ratio | 0.00 | 1.05 | 0.00 | 2.49 | 0.00 |
| Solvency Ratio | 0.10 | 0.09 | 0.11 | 0.17 | 0.32 |
| Operating Cash Flow Ratio | -92.78 | 13.02 | 0.00 | -49.73 | -2.71 |
| Short-Term Operating Cash Flow Coverage | -92.78 | 596.25 | -0.42 | -378.07 | -0.76 |
| Net Current Asset Value | $ 246.09M | $ 234.09M | $ -232.68M | $ -200.15M | $ -120.48M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.48 | 0.44 | 0.48 | 0.46 | 0.35 |
| Debt-to-Equity Ratio | 0.97 | 0.83 | 0.96 | 0.87 | 0.55 |
| Debt-to-Capital Ratio | 0.49 | 0.45 | 0.49 | 0.47 | 0.36 |
| Long-Term Debt-to-Capital Ratio | 0.49 | 0.45 | 0.49 | 0.47 | 0.35 |
| Financial Leverage Ratio | 2.01 | 1.87 | 1.99 | 1.90 | 1.58 |
| Debt Service Coverage Ratio | 2.62 | 1.01 | 2.57 | 5.45 | 6.49 |
| Interest Coverage Ratio | 3.22 | 3.44 | 3.26 | 8.38 | 14.56 |
| Debt to Market Cap | 0.84 | 0.98 | 0.90 | 0.78 | 0.35 |
| Interest Debt Per Share | 21.10 | 17.77 | 19.77 | 16.79 | 9.73 |
| Net Debt to EBITDA | 5.19 | 7.87 | 4.58 | 3.91 | 2.23 |
| Profitability Margins | |||||
| Gross Profit Margin | 77.18% | 100.00% | 91.76% | 76.44% | 78.04% |
| EBIT Margin | 42.97% | -0.49% | 48.45% | 47.61% | 57.79% |
| EBITDA Margin | 43.42% | 25.09% | 48.96% | 48.12% | 58.39% |
| Operating Profit Margin | 42.97% | 63.88% | 48.46% | 61.12% | 62.48% |
| Pretax Profit Margin | 29.62% | 24.59% | 33.46% | 40.32% | 53.50% |
| Net Profit Margin | 22.07% | 18.37% | 25.34% | 32.83% | 43.22% |
| Continuous Operations Profit Margin | 22.07% | 18.37% | 25.34% | 32.83% | 43.22% |
| Net Income Per EBT | 74.53% | 74.71% | 75.74% | 81.42% | 80.78% |
| EBT Per EBIT | 68.92% | 38.50% | 69.04% | 65.96% | 85.63% |
| Return on Assets (ROA) | 4.73% | 4.02% | 5.45% | 7.87% | 11.61% |
| Return on Equity (ROE) | 9.52% | 7.52% | 10.86% | 14.99% | 18.37% |
| Return on Capital Employed (ROCE) | 9.22% | 14.15% | 10.42% | 14.71% | 16.82% |
| Return on Invested Capital (ROIC) | 6.86% | 10.57% | 7.87% | 1097.69% | 1002.65% |
| Return on Tangible Assets | 4.73% | 4.02% | 5.45% | 7.87% | 11.61% |
| Earnings Yield | 8.23% | 8.88% | 10.16% | 13.47% | 11.58% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.22 | 0.22 | 0.00 | 0.00 | 0.00 |
| Payables Turnover | 25.35 | 5.46 | 8.99 | 39.22 | 30.11 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 37.24 | 38.58 | 43.45 | 39.26 | 35.80 |
| Asset Turnover | 0.21 | 0.22 | 0.22 | 0.24 | 0.27 |
| Working Capital Turnover Ratio | 0.23 | 0.45 | 107.01 | 186.41 | -122.92 |
| Cash Conversion Cycle | 1678.61 | 1570.19 | -40.61 | -9.31 | -12.12 |
| Days of Sales Outstanding | 1693.01 | 1637.09 | 0.00 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 14.40 | 66.90 | 40.61 | 9.31 | 12.12 |
| Operating Cycle | 1693.01 | 1637.09 | 0.00 | 0.00 | 0.00 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -2.95 | 5.35 | -0.04 | -5.17 | -0.17 |
| Free Cash Flow Per Share | -3.02 | 5.29 | -0.06 | -5.23 | -0.20 |
| Dividend Paid and CapEx Coverage Ratio | -2.63 | 4.42 | -0.03 | -3.83 | -0.17 |
| Capital Expenditure Coverage Ratio | -40.56 | 89.52 | -1.68 | -75.98 | -5.55 |
| Operating Cash Flow Coverage Ratio | -0.15 | 0.33 | -0.00 | -0.32 | -0.02 |
| Operating Cash Flow to Sales Ratio | -0.33 | 0.67 | -0.00 | -0.61 | -0.02 |
| Free Cash Flow Yield | -12.74% | 31.86% | -0.28% | -25.41% | -0.75% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 12.15 | 11.29 | 9.84 | 7.42 | 8.63 |
| Price-to-Sales (P/S) Ratio | 2.68 | 2.07 | 2.49 | 2.44 | 3.73 |
| Price-to-Book (P/B) Ratio | 1.16 | 0.85 | 1.07 | 1.11 | 1.59 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -7.85 | 3.14 | -352.05 | -3.94 | -132.68 |
| Price-to-Operating Cash Flow Ratio | -8.04 | 3.10 | -561.22 | -3.99 | -156.57 |
| Price-to-Earnings Growth (PEG) Ratio | 0.37 | -0.38 | -0.40 | -0.66 | 0.05 |
| Enterprise Value Multiple | 11.36 | 16.12 | 9.68 | 8.98 | 8.62 |
| Enterprise Value | 529.95M | 394.28M | 475.56M | 443.67M | 442.29M |
| EV to EBITDA | 11.36 | 16.12 | 9.68 | 8.98 | 8.62 |
| EV to Sales | 4.93 | 4.04 | 4.74 | 4.32 | 5.03 |
| EV to Free Cash Flow | -14.44 | 6.14 | -668.86 | -6.98 | -178.99 |
| EV to Operating Cash Flow | -14.80 | 6.07 | -1066.27 | -7.07 | -211.22 |
| Tangible Book Value Per Share | 20.49 | 19.59 | 19.27 | 18.51 | 17.03 |
| Shareholders’ Equity Per Share | 20.49 | 19.59 | 19.27 | 18.51 | 17.03 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.25 | 0.25 | 0.24 | 0.19 | 0.19 |
| Revenue Per Share | 8.84 | 8.02 | 8.26 | 8.45 | 7.24 |
| Net Income Per Share | 1.95 | 1.47 | 2.09 | 2.78 | 3.13 |
| Tax Burden | 0.75 | 0.75 | 0.76 | 0.81 | 0.81 |
| Interest Burden | 0.69 | -49.74 | 0.69 | 0.85 | 0.93 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.23 | 0.19 | 0.20 | 0.16 | 0.16 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.51 | 1.45 | -0.02 | -1.86 | -0.06 |
Currency in GBP