Insperity (ASF) Ratios
Insperity Ratios
DE:ASF's free cash flow for Q3 2026 was $-17.00M. For the 2026 fiscal year, DE:ASF's free cash flow was decreased by $-13.00M and operating cash flow was $-4.00M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.06 | 1.08 | 1.11 | 1.12 | 1.10 |
| Quick Ratio | 1.06 | 1.08 | 1.11 | 1.12 | 1.10 |
| Cash Ratio | 0.40 | 0.54 | 0.48 | 0.54 | 0.51 |
| Solvency Ratio | 0.02 | 0.05 | 0.11 | 0.11 | 0.09 |
| Operating Cash Flow Ratio | -0.17 | 0.27 | 0.14 | 0.26 | 0.23 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | $ -435.00M | $ -415.00M | $ -431.00M | $ -446.11M | $ -510.01M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.20 | 0.17 | 0.20 | 0.21 | 0.25 |
| Debt-to-Equity Ratio | 9.46 | 4.48 | 4.54 | 5.23 | -244.41 |
| Debt-to-Capital Ratio | 0.90 | 0.82 | 0.82 | 0.84 | 1.00 |
| Long-Term Debt-to-Capital Ratio | 0.89 | 0.79 | 0.80 | 0.82 | 1.00 |
| Financial Leverage Ratio | 47.89 | 26.77 | 22.55 | 25.09 | -988.21 |
| Debt Service Coverage Ratio | 2.58 | 5.82 | 8.93 | 16.49 | 22.81 |
| Interest Coverage Ratio | -0.42 | 4.18 | 8.11 | 17.61 | 23.24 |
| Debt to Market Cap | 0.25 | 0.13 | 0.08 | 0.09 | 0.08 |
| Interest Debt Per Share | 12.08 | 12.18 | 12.00 | 11.52 | 11.47 |
| Net Debt to EBITDA | -3.18 | -3.05 | -0.90 | -1.03 | -0.66 |
| Profitability Margins | |||||
| Gross Profit Margin | 13.21% | 15.99% | 15.99% | 17.03% | 16.49% |
| EBIT Margin | 0.29% | 2.34% | 3.89% | 4.37% | 3.53% |
| EBITDA Margin | 0.95% | 3.01% | 4.55% | 5.06% | 4.31% |
| Operating Profit Margin | -0.15% | 1.78% | 3.38% | 4.21% | 3.49% |
| Pretax Profit Margin | -0.06% | 1.91% | 3.47% | 4.13% | 3.38% |
| Net Profit Margin | -0.10% | 1.38% | 2.64% | 3.02% | 2.50% |
| Continuous Operations Profit Margin | -0.10% | 1.38% | 2.64% | 3.02% | 2.50% |
| Net Income Per EBT | 175.00% | 72.22% | 76.00% | 73.08% | 73.72% |
| EBT Per EBIT | 40.00% | 107.69% | 102.74% | 98.08% | 97.11% |
| Return on Assets (ROA) | -0.32% | 3.50% | 8.07% | 8.79% | 7.08% |
| Return on Equity (ROE) | -15.22% | 93.81% | 181.91% | 220.67% | -6994.36% |
| Return on Capital Employed (ROCE) | -1.72% | 17.54% | 32.02% | 36.48% | 27.75% |
| Return on Invested Capital (ROIC) | -1.72% | 12.67% | 24.33% | 26.66% | 20.46% |
| Return on Tangible Assets | -0.32% | 3.52% | 8.12% | 8.85% | 7.13% |
| Earnings Yield | -0.48% | 3.09% | 3.86% | 4.14% | 2.73% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.97 | 7.94 | 9.35 | 9.54 | 9.46 |
| Payables Turnover | 985.33 | 552.90 | 495.36 | 637.30 | 647.69 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 28.38 | 25.61 | 25.54 | 23.15 | 18.18 |
| Asset Turnover | 3.09 | 2.53 | 3.06 | 2.91 | 2.84 |
| Working Capital Turnover Ratio | 53.01 | 41.92 | 40.86 | 43.23 | 34.46 |
| Cash Conversion Cycle | 45.44 | 45.32 | 38.32 | 37.70 | 38.02 |
| Days of Sales Outstanding | 45.81 | 45.98 | 39.05 | 38.28 | 38.59 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 0.37 | 0.66 | 0.74 | 0.57 | 0.56 |
| Operating Cycle | 45.81 | 45.98 | 39.05 | 38.28 | 38.59 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -7.32 | 13.68 | 5.25 | 9.12 | 6.76 |
| Free Cash Flow Per Share | -8.13 | 12.68 | 4.19 | 8.33 | 5.91 |
| Dividend Paid and CapEx Coverage Ratio | -2.30 | 4.09 | 1.60 | 3.25 | 1.47 |
| Capital Expenditure Coverage Ratio | -8.97 | 13.68 | 4.95 | 11.46 | 7.91 |
| Operating Cash Flow Coverage Ratio | -0.64 | 1.20 | 0.46 | 0.82 | 0.60 |
| Operating Cash Flow to Sales Ratio | -0.04 | 0.08 | 0.03 | 0.06 | 0.05 |
| Free Cash Flow Yield | -21.00% | 16.36% | 3.57% | 7.33% | 5.00% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -215.11 | 32.43 | 25.93 | 24.14 | 36.62 |
| Price-to-Sales (P/S) Ratio | 0.22 | 0.45 | 0.68 | 0.73 | 0.91 |
| Price-to-Book (P/B) Ratio | 31.99 | 30.36 | 47.18 | 53.27 | -2561.20 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -4.76 | 6.11 | 28.00 | 13.64 | 19.99 |
| Price-to-Operating Cash Flow Ratio | -5.29 | 5.66 | 22.34 | 12.45 | 17.46 |
| Price-to-Earnings Growth (PEG) Ratio | 2.00 | -0.69 | -6.79 | 0.52 | -3.74 |
| Enterprise Value Multiple | 19.45 | 11.83 | 14.13 | 13.39 | 20.54 |
| Enterprise Value | 1.26B | 2.34B | 4.17B | 4.02B | 4.40B |
| EV to EBITDA | 19.45 | 11.83 | 14.13 | 13.39 | 20.54 |
| EV to Sales | 0.19 | 0.36 | 0.64 | 0.68 | 0.89 |
| EV to Free Cash Flow | -4.09 | 4.86 | 26.32 | 12.67 | 19.37 |
| EV to Operating Cash Flow | -4.55 | 4.50 | 21.00 | 11.57 | 16.92 |
| Tangible Book Value Per Share | 0.87 | 2.21 | 2.14 | 1.80 | -0.38 |
| Shareholders’ Equity Per Share | 1.21 | 2.55 | 2.48 | 2.13 | -0.05 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.75 | 0.28 | 0.24 | 0.27 | 0.26 |
| Revenue Per Share | 179.26 | 173.18 | 171.44 | 155.81 | 129.27 |
| Net Income Per Share | -0.18 | 2.39 | 4.52 | 4.71 | 3.23 |
| Tax Burden | 1.75 | 0.72 | 0.76 | 0.73 | 0.74 |
| Interest Burden | -0.20 | 0.82 | 0.89 | 0.95 | 0.96 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.04 | 0.14 | 0.11 | 0.11 | 0.11 |
| Stock-Based Compensation to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Income Quality | 39.71 | 5.71 | 1.16 | 1.94 | 2.10 |
Currency in USD