ACEA SPA (DCA) Ratios
ACEA SPA Ratios
DE:DCA's free cash flow for Q2 2026 was $-147.63M. For the 2026 fiscal year, DE:DCA's free cash flow was decreased by $-361.36M and operating cash flow was $213.73M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.69 | 0.74 | 0.77 | 0.74 | 0.98 |
| Quick Ratio | 0.64 | 0.70 | 0.75 | 0.71 | 0.95 |
| Cash Ratio | 0.21 | 0.15 | 0.11 | 0.15 | 0.24 |
| Solvency Ratio | 0.12 | 0.11 | 0.10 | 0.10 | 0.11 |
| Operating Cash Flow Ratio | 0.56 | 0.51 | 0.33 | 0.19 | 0.26 |
| Short-Term Operating Cash Flow Coverage | 2.42 | 2.33 | 1.22 | 1.57 | 2.80 |
| Net Current Asset Value | $ -7.60B | $ -6.85B | $ -6.37B | $ -5.81B | $ -5.29B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.44 | 0.46 | 0.48 | 0.51 | 0.49 |
| Debt-to-Equity Ratio | 2.04 | 2.26 | 2.39 | 2.54 | 2.45 |
| Debt-to-Capital Ratio | 0.67 | 0.69 | 0.71 | 0.72 | 0.71 |
| Long-Term Debt-to-Capital Ratio | 0.64 | 0.66 | 0.66 | 0.67 | 0.69 |
| Financial Leverage Ratio | 4.61 | 4.88 | 4.96 | 4.95 | 5.00 |
| Debt Service Coverage Ratio | 1.12 | 1.35 | 1.06 | 1.81 | 2.70 |
| Interest Coverage Ratio | 2.63 | 4.50 | 3.96 | 6.55 | 6.40 |
| Debt to Market Cap | 1.18 | 1.40 | 1.90 | 1.86 | 1.26 |
| Interest Debt Per Share | 27.35 | 27.33 | 27.51 | 27.79 | 24.93 |
| Net Debt to EBITDA | 4.46 | 3.68 | 4.18 | 4.46 | 4.01 |
| Profitability Margins | |||||
| Gross Profit Margin | 19.71% | 43.79% | 36.96% | 44.88% | 52.25% |
| EBIT Margin | 16.07% | 16.59% | 13.89% | 11.70% | 15.27% |
| EBITDA Margin | 41.78% | 32.69% | 28.19% | 23.48% | 29.41% |
| Operating Profit Margin | 16.07% | 16.46% | 13.51% | 11.26% | 15.14% |
| Pretax Profit Margin | 23.19% | 12.94% | 10.49% | 9.91% | 13.10% |
| Net Profit Margin | 17.78% | 7.77% | 6.48% | 5.56% | 8.16% |
| Continuous Operations Profit Margin | 16.31% | 8.72% | 7.22% | 5.28% | 9.18% |
| Net Income Per EBT | 76.68% | 60.03% | 61.85% | 56.18% | 62.29% |
| EBT Per EBIT | 144.30% | 78.62% | 77.60% | 88.00% | 86.56% |
| Return on Assets (ROA) | 3.75% | 2.71% | 2.49% | 2.47% | 2.95% |
| Return on Equity (ROE) | 17.28% | 13.24% | 12.36% | 12.21% | 14.75% |
| Return on Capital Employed (ROCE) | 4.41% | 7.93% | 7.26% | 7.46% | 7.50% |
| Return on Invested Capital (ROIC) | 2.90% | 4.93% | 4.51% | 4.38% | 5.07% |
| Return on Tangible Assets | 6.12% | 4.38% | 3.97% | 3.89% | 4.53% |
| Earnings Yield | 10.21% | 8.35% | 10.00% | 10.19% | 7.86% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.16 | 2.82 | 3.74 | 2.57 | 3.59 |
| Payables Turnover | 1.33 | 1.28 | 1.63 | 1.50 | 1.09 |
| Inventory Turnover | 15.40 | 19.58 | 29.20 | 26.51 | 21.21 |
| Fixed Asset Turnover | 0.72 | 1.24 | 1.32 | 1.55 | 1.28 |
| Asset Turnover | 0.21 | 0.35 | 0.38 | 0.44 | 0.36 |
| Working Capital Turnover Ratio | -3.01 | -5.25 | -5.25 | -9.78 | -12.30 |
| Cash Conversion Cycle | -134.36 | -136.66 | -113.42 | -87.23 | -216.21 |
| Days of Sales Outstanding | 115.41 | 129.45 | 97.71 | 141.98 | 101.81 |
| Days of Inventory Outstanding | 23.71 | 18.64 | 12.50 | 13.77 | 17.20 |
| Days of Payables Outstanding | 273.48 | 284.75 | 223.63 | 242.98 | 335.23 |
| Operating Cycle | 139.12 | 148.09 | 110.21 | 155.74 | 119.01 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 7.74 | 8.15 | 5.23 | 3.42 | 3.57 |
| Free Cash Flow Per Share | 0.55 | 1.38 | -0.15 | -1.52 | -1.04 |
| Dividend Paid and CapEx Coverage Ratio | 0.98 | 1.09 | 0.86 | 0.61 | 0.70 |
| Capital Expenditure Coverage Ratio | 1.08 | 1.20 | 0.97 | 0.69 | 0.77 |
| Operating Cash Flow Coverage Ratio | 0.29 | 0.31 | 0.20 | 0.12 | 0.15 |
| Operating Cash Flow to Sales Ratio | 0.61 | 0.41 | 0.25 | 0.14 | 0.20 |
| Free Cash Flow Yield | 2.51% | 7.38% | -1.08% | -11.78% | -5.56% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 9.78 | 11.97 | 10.00 | 9.82 | 12.73 |
| Price-to-Sales (P/S) Ratio | 1.74 | 0.93 | 0.65 | 0.55 | 1.04 |
| Price-to-Book (P/B) Ratio | 1.69 | 1.58 | 1.24 | 1.20 | 1.88 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 39.90 | 13.56 | -92.52 | -8.49 | -17.98 |
| Price-to-Operating Cash Flow Ratio | 2.85 | 2.29 | 2.65 | 3.78 | 5.25 |
| Price-to-Earnings Growth (PEG) Ratio | 0.22 | 0.92 | 2.20 | -0.96 | 1.31 |
| Enterprise Value Multiple | 8.63 | 6.53 | 6.48 | 6.78 | 7.54 |
| Enterprise Value | 9.74B | 9.11B | 8.27B | 8.01B | 8.51B |
| EV to EBITDA | 8.63 | 6.53 | 6.48 | 6.78 | 7.54 |
| EV to Sales | 3.60 | 2.13 | 1.83 | 1.59 | 2.22 |
| EV to Free Cash Flow | 82.58 | 31.11 | -260.41 | -24.74 | -38.40 |
| EV to Operating Cash Flow | 5.91 | 5.26 | 7.45 | 11.02 | 11.21 |
| Tangible Book Value Per Share | -8.42 | -8.38 | -7.68 | -6.54 | -5.62 |
| Shareholders’ Equity Per Share | 13.06 | 11.79 | 11.18 | 10.78 | 9.99 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.30 | 0.33 | 0.31 | 0.38 | 0.30 |
| Revenue Per Share | 12.69 | 20.09 | 21.32 | 23.65 | 18.06 |
| Net Income Per Share | 2.26 | 1.56 | 1.38 | 1.32 | 1.47 |
| Tax Burden | 0.77 | 0.60 | 0.62 | 0.56 | 0.62 |
| Interest Burden | 1.44 | 0.78 | 0.75 | 0.85 | 0.86 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.04 | 0.03 | 0.11 | 0.13 | 0.14 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 4.06 | 5.22 | 2.34 | 1.46 | 1.51 |
Currency in EUR