Etteplan OY (EPL) Ratios
Etteplan OY Ratios
DE:EPL's free cash flow for Q3 2026 was $-482.00K. For the 2026 fiscal year, DE:EPL's free cash flow was decreased by $-82.00K and operating cash flow was $-400.00K. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.98 | 1.09 | 1.10 | 1.10 | 0.99 |
| Quick Ratio | 0.97 | 1.08 | 1.09 | 0.80 | 0.99 |
| Cash Ratio | 0.26 | 0.23 | 0.22 | 0.19 | 0.28 |
| Solvency Ratio | 0.16 | 0.16 | 0.21 | 0.22 | 0.25 |
| Operating Cash Flow Ratio | 0.27 | 0.29 | 0.33 | 0.27 | 0.25 |
| Short-Term Operating Cash Flow Coverage | 0.81 | 1.14 | 1.42 | 1.33 | 1.06 |
| Net Current Asset Value | $ -66.90M | $ -63.03M | $ -53.53M | $ -60.68M | $ -48.24M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.34 | 0.32 | 0.30 | 0.32 | 0.31 |
| Debt-to-Equity Ratio | 0.84 | 0.81 | 0.76 | 0.85 | 0.79 |
| Debt-to-Capital Ratio | 0.46 | 0.45 | 0.43 | 0.46 | 0.44 |
| Long-Term Debt-to-Capital Ratio | 0.25 | 0.30 | 0.26 | 0.31 | 0.23 |
| Financial Leverage Ratio | 2.49 | 2.53 | 2.49 | 2.64 | 2.56 |
| Debt Service Coverage Ratio | 0.76 | 1.03 | 1.36 | 1.71 | 1.49 |
| Interest Coverage Ratio | 3.71 | 3.13 | 5.61 | 13.41 | 28.97 |
| Debt to Market Cap | 0.34 | 0.30 | 0.19 | 0.19 | 0.13 |
| Interest Debt Per Share | 4.23 | 4.03 | 3.61 | 3.70 | 3.19 |
| Net Debt to EBITDA | 1.97 | 1.89 | 1.42 | 1.62 | 1.09 |
| Profitability Margins | |||||
| Gross Profit Margin | 15.12% | 85.99% | 23.42% | 88.46% | 89.44% |
| EBIT Margin | 4.94% | 5.29% | 7.05% | 6.84% | 8.78% |
| EBITDA Margin | 10.09% | 10.36% | 12.34% | 12.55% | 14.72% |
| Operating Profit Margin | 4.94% | 5.10% | 7.10% | 8.17% | 8.58% |
| Pretax Profit Margin | 3.71% | 3.77% | 5.78% | 6.39% | 8.29% |
| Net Profit Margin | 2.93% | 2.88% | 4.62% | 5.18% | 6.68% |
| Continuous Operations Profit Margin | 2.93% | 2.88% | 4.62% | 5.18% | 6.68% |
| Net Income Per EBT | 78.89% | 76.47% | 80.01% | 81.08% | 80.60% |
| EBT Per EBIT | 75.01% | 73.84% | 81.46% | 78.21% | 96.56% |
| Return on Assets (ROA) | 3.48% | 3.49% | 5.85% | 6.46% | 7.92% |
| Return on Equity (ROE) | 8.66% | 8.82% | 14.59% | 17.07% | 20.26% |
| Return on Capital Employed (ROCE) | 9.58% | 9.67% | 14.35% | 16.14% | 17.61% |
| Return on Invested Capital (ROIC) | 5.88% | 6.17% | 9.47% | 10.97% | 11.18% |
| Return on Tangible Assets | 7.12% | 6.87% | 11.51% | 12.69% | 15.21% |
| Earnings Yield | 4.42% | 4.12% | 4.78% | 4.96% | 4.77% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.31 | 4.35 | 4.20 | 4.12 | 4.33 |
| Payables Turnover | 5.22 | 3.68 | 20.30 | 2.84 | 2.40 |
| Inventory Turnover | 482.34 | 76.87 | 341.99 | 1.31 | 0.00 |
| Fixed Asset Turnover | 14.08 | 15.30 | 14.97 | 14.12 | 12.12 |
| Asset Turnover | 1.19 | 1.21 | 1.26 | 1.25 | 1.19 |
| Working Capital Turnover Ratio | 103.81 | 36.45 | 34.81 | 73.98 | -27.18 |
| Cash Conversion Cycle | 15.66 | -10.59 | 69.98 | 238.61 | -67.49 |
| Days of Sales Outstanding | 84.76 | 83.94 | 86.89 | 88.55 | 84.34 |
| Days of Inventory Outstanding | 0.76 | 4.75 | 1.07 | 278.45 | 0.00 |
| Days of Payables Outstanding | 69.86 | 99.28 | 17.98 | 128.39 | 151.83 |
| Operating Cycle | 85.52 | 88.69 | 87.96 | 367.00 | 84.34 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.27 | 1.23 | 1.41 | 1.12 | 1.09 |
| Free Cash Flow Per Share | 1.23 | 1.13 | 1.33 | 1.05 | 1.00 |
| Dividend Paid and CapEx Coverage Ratio | 4.97 | 3.11 | 3.21 | 2.41 | 2.55 |
| Capital Expenditure Coverage Ratio | 36.33 | 12.70 | 17.21 | 16.42 | 12.56 |
| Operating Cash Flow Coverage Ratio | 0.31 | 0.32 | 0.41 | 0.31 | 0.35 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.09 | 0.10 | 0.08 | 0.09 |
| Free Cash Flow Yield | 13.00% | 11.30% | 9.63% | 7.22% | 5.93% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 22.57 | 24.39 | 20.91 | 20.14 | 20.96 |
| Price-to-Sales (P/S) Ratio | 0.66 | 0.70 | 0.97 | 1.04 | 1.40 |
| Price-to-Book (P/B) Ratio | 1.96 | 2.14 | 3.05 | 3.44 | 4.25 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 7.69 | 8.85 | 10.39 | 13.86 | 16.85 |
| Price-to-Operating Cash Flow Ratio | 7.48 | 8.16 | 9.79 | 13.01 | 15.51 |
| Price-to-Earnings Growth (PEG) Ratio | 9.25 | -0.64 | -2.51 | -1.81 | 1.21 |
| Enterprise Value Multiple | 8.53 | 8.64 | 9.26 | 9.93 | 10.60 |
| Enterprise Value | 311.10M | 323.13M | 411.21M | 436.63M | 468.29M |
| EV to EBITDA | 8.53 | 8.64 | 9.26 | 9.93 | 10.60 |
| EV to Sales | 0.86 | 0.90 | 1.14 | 1.25 | 1.56 |
| EV to Free Cash Flow | 10.00 | 11.33 | 12.27 | 16.55 | 18.78 |
| EV to Operating Cash Flow | 9.72 | 10.44 | 11.56 | 15.54 | 17.28 |
| Tangible Book Value Per Share | -1.32 | -1.14 | -1.03 | -1.27 | -0.90 |
| Shareholders’ Equity Per Share | 4.84 | 4.67 | 4.52 | 4.25 | 3.98 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.24 | 0.20 | 0.19 | 0.19 |
| Revenue Per Share | 14.31 | 14.30 | 14.27 | 13.98 | 12.07 |
| Net Income Per Share | 0.42 | 0.41 | 0.66 | 0.72 | 0.81 |
| Tax Burden | 0.79 | 0.76 | 0.80 | 0.81 | 0.81 |
| Interest Burden | 0.75 | 0.71 | 0.82 | 0.93 | 0.94 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.11 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.01 | 0.01 |
| Income Quality | 3.03 | 2.98 | 2.14 | 1.55 | 1.35 |
Currency in EUR