Hipay Group SA (9LH) Ratios
Hipay Group SA Ratios
DE:9LH's free cash flow for Q2 2026 was $-1.09M. For the 2026 fiscal year, DE:9LH's free cash flow was decreased by $-5.05M and operating cash flow was $3.96M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Mar 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.05 | 0.98 | 0.91 | 0.88 | 0.90 |
| Quick Ratio | 1.05 | 0.98 | 0.91 | 0.87 | 1.71 |
| Cash Ratio | 0.10 | 0.08 | 0.01 | 0.01 | 0.02 |
| Solvency Ratio | 0.05 | 0.06 | 0.04 | -0.02 | -0.01 |
| Operating Cash Flow Ratio | 0.04 | 0.05 | 0.04 | 0.01 | 0.06 |
| Short-Term Operating Cash Flow Coverage | 0.45 | 0.42 | 0.44 | 0.13 | 0.81 |
| Net Current Asset Value | $ -13.50M | $ -21.39M | $ -30.36M | $ -34.57M | $ -27.37M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.14 | 0.16 | 0.13 | 0.15 | 0.14 |
| Debt-to-Equity Ratio | 0.73 | 1.04 | 0.98 | 1.13 | 0.72 |
| Debt-to-Capital Ratio | 0.42 | 0.51 | 0.49 | 0.53 | 0.42 |
| Long-Term Debt-to-Capital Ratio | 0.26 | 0.30 | 0.19 | 0.22 | 0.17 |
| Financial Leverage Ratio | 5.22 | 6.49 | 7.80 | 7.72 | 5.08 |
| Debt Service Coverage Ratio | 0.53 | 1.16 | 0.59 | -0.12 | 0.02 |
| Interest Coverage Ratio | 2.76 | 3.62 | 2.02 | -4.51 | -0.91 |
| Debt to Market Cap | 0.58 | 1.24 | 0.54 | 1.13 | 0.16 |
| Interest Debt Per Share | 5.35 | 6.68 | 5.22 | 5.40 | 4.52 |
| Net Debt to EBITDA | 2.29 | 0.80 | 2.45 | -15.00 | 41.21 |
| Profitability Margins | |||||
| Gross Profit Margin | 22.96% | 23.50% | 26.91% | 48.86% | 44.51% |
| EBIT Margin | 5.11% | 26.44% | 6.73% | -10.45% | -5.58% |
| EBITDA Margin | 9.07% | 32.58% | 14.30% | -2.69% | 0.87% |
| Operating Profit Margin | 8.10% | 9.51% | 6.37% | -10.75% | -1.74% |
| Pretax Profit Margin | 5.76% | 8.19% | 3.57% | -12.83% | -7.48% |
| Net Profit Margin | 7.88% | 7.85% | 3.31% | -13.20% | -8.06% |
| Continuous Operations Profit Margin | 7.88% | 7.85% | 3.31% | -13.20% | -8.06% |
| Net Income Per EBT | 136.75% | 95.88% | 92.64% | 102.88% | 107.73% |
| EBT Per EBIT | 71.12% | 86.12% | 56.07% | 119.38% | 431.20% |
| Return on Assets (ROA) | 2.61% | 2.97% | 1.14% | -4.50% | -2.86% |
| Return on Equity (ROE) | 13.62% | 19.28% | 8.90% | -34.71% | -14.54% |
| Return on Capital Employed (ROCE) | 9.43% | 14.69% | 10.07% | -15.56% | -2.03% |
| Return on Invested Capital (ROIC) | 7.77% | 10.14% | 7.04% | -11.72% | -1.71% |
| Return on Tangible Assets | 3.34% | 3.89% | 1.52% | -6.23% | -4.15% |
| Earnings Yield | 12.03% | 23.05% | 6.17% | -44.94% | -4.76% |
| Efficiency Ratios | |||||
| Receivables Turnover | 66.18 | 34.78 | 29.46 | 22.93 | 24.36 |
| Payables Turnover | 8.80 | 7.52 | 6.22 | 3.91 | 6.09 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 35.33 | -0.35 |
| Fixed Asset Turnover | 24.36 | 27.43 | 13.46 | 9.26 | 7.30 |
| Asset Turnover | 0.33 | 0.38 | 0.34 | 0.34 | 0.36 |
| Working Capital Turnover Ratio | 37.65 | -8.82 | -4.43 | -4.31 | -6.48 |
| Cash Conversion Cycle | -35.98 | -38.03 | -46.32 | -67.01 | -1095.19 |
| Days of Sales Outstanding | 5.52 | 10.49 | 12.39 | 15.92 | 14.98 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 10.33 | -1050.21 |
| Days of Payables Outstanding | 41.49 | 48.53 | 58.71 | 93.25 | 59.96 |
| Operating Cycle | 5.52 | 10.49 | 12.39 | 26.25 | -1035.23 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.98 | 1.59 | 1.19 | 0.36 | 1.37 |
| Free Cash Flow Per Share | -0.04 | 0.92 | 0.56 | -0.58 | 0.39 |
| Dividend Paid and CapEx Coverage Ratio | 0.96 | 2.38 | 1.88 | 0.38 | 1.39 |
| Capital Expenditure Coverage Ratio | 0.96 | 2.38 | 1.88 | 0.38 | 1.39 |
| Operating Cash Flow Coverage Ratio | 0.20 | 0.25 | 0.25 | 0.07 | 0.32 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.11 | 0.09 | 0.03 | 0.13 |
| Free Cash Flow Yield | -0.58% | 18.22% | 7.90% | -16.55% | 2.11% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 8.34 | 4.34 | 16.22 | -2.23 | -21.02 |
| Price-to-Sales (P/S) Ratio | 0.66 | 0.34 | 0.54 | 0.29 | 1.69 |
| Price-to-Book (P/B) Ratio | 1.13 | 0.84 | 1.44 | 0.77 | 3.06 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -173.13 | 5.49 | 12.66 | -6.04 | 47.42 |
| Price-to-Operating Cash Flow Ratio | 7.89 | 3.18 | 5.93 | 9.67 | 13.41 |
| Price-to-Earnings Growth (PEG) Ratio | -0.41 | 0.03 | -0.13 | -0.03 | -0.16 |
| Enterprise Value Multiple | 9.51 | 1.84 | 6.20 | -25.94 | 236.46 |
| Enterprise Value | 64.54M | 44.64M | 58.05M | 41.06M | 110.67M |
| EV to EBITDA | 9.51 | 1.84 | 6.20 | -25.94 | 236.46 |
| EV to Sales | 0.86 | 0.60 | 0.89 | 0.70 | 2.05 |
| EV to Free Cash Flow | -228.07 | 9.67 | 20.93 | -14.33 | 57.43 |
| EV to Operating Cash Flow | 10.39 | 5.61 | 9.80 | 22.93 | 16.24 |
| Tangible Book Value Per Share | -0.97 | -3.26 | -4.63 | -5.17 | -3.51 |
| Shareholders’ Equity Per Share | 6.85 | 6.06 | 4.91 | 4.52 | 6.03 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.37 | 0.04 | 0.07 | -0.03 | -0.08 |
| Revenue Per Share | 11.84 | 14.88 | 13.20 | 11.88 | 10.87 |
| Net Income Per Share | 0.93 | 1.17 | 0.44 | -1.57 | -0.88 |
| Tax Burden | 1.37 | 0.96 | 0.93 | 1.03 | 1.08 |
| Interest Burden | 1.13 | 0.31 | 0.53 | 1.23 | 1.34 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.18 | 0.43 | 0.13 | 0.18 | 0.10 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | -0.00 | 0.00 | 0.00 |
| Income Quality | 1.05 | 1.36 | 2.73 | -0.23 | -1.57 |
Currency in EUR