Critical Elements (F12) Ratios
Critical Elements Ratios
DE:F12's free cash flow for Q3 2026 was $-2.29M. For the 2026 fiscal year, DE:F12's free cash flow was decreased by $-816.70K and operating cash flow was $-1.47M. See a summary of the company’s cash flow.
| Ratios | Aug 25 | Aug 24 | Aug 23 | Aug 22 | Nov 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 8.38 | 10.00 | 8.16 | 11.36 | 4.02 |
| Quick Ratio | 8.38 | 10.00 | 8.16 | 11.36 | 3.56 |
| Cash Ratio | 3.28 | 4.68 | 6.24 | 9.80 | 2.17 |
| Solvency Ratio | 0.51 | 0.01 | -0.46 | -1.19 | -0.25 |
| Operating Cash Flow Ratio | -1.19 | -2.63 | -1.27 | -1.98 | -1.02 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | -4.61 |
| Net Current Asset Value | $ 19.04M | $ 17.26M | $ 26.55M | $ 29.02M | $ 6.55M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.02 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.02 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.02 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.10 | 1.08 | 1.10 | 1.09 | 1.15 |
| Debt Service Coverage Ratio | 102.27 | 0.00 | 0.00 | -34.23 | -1.93 |
| Interest Coverage Ratio | -138.91 | 0.00 | 0.00 | -13.53 | 0.00 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Debt to EBITDA | -2.53 | 196.29 | 4.52 | 4.65 | 2.46 |
| Profitability Margins | |||||
| Gross Profit Margin | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| EBIT Margin | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| EBITDA Margin | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Operating Profit Margin | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Pretax Profit Margin | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Net Profit Margin | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Continuous Operations Profit Margin | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Net Income Per EBT | 100.00% | 100.00% | 100.00% | 103.00% | 54.60% |
| EBT Per EBIT | -71.82% | 2.17% | 55.97% | 246.49% | 72.87% |
| Return on Assets (ROA) | 4.66% | -0.00% | -4.12% | -10.06% | -3.21% |
| Return on Equity (ROE) | 5.14% | -0.00% | -4.51% | -10.99% | -3.68% |
| Return on Capital Employed (ROCE) | -6.74% | -0.01% | -7.76% | -4.15% | -8.71% |
| Return on Invested Capital (ROIC) | -6.74% | -0.01% | -7.76% | -4.15% | -4.67% |
| Return on Tangible Assets | 4.66% | -0.00% | -4.12% | -10.06% | -3.21% |
| Earnings Yield | 4.29% | -0.00% | -1.01% | -2.26% | -0.53% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Payables Turnover | 0.00 | 0.03 | 0.02 | 0.00 | 0.00 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.02 |
| Fixed Asset Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Asset Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Working Capital Turnover Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash Conversion Cycle | 0.00 | -11697.21 | -24261.29 | 0.00 | 21811.69 |
| Days of Sales Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 21811.69 |
| Days of Payables Outstanding | 0.00 | 11697.21 | 24261.29 | 0.00 | 0.00 |
| Operating Cycle | 0.00 | 0.00 | 0.00 | 0.00 | 21811.69 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.02 | -0.03 | -0.02 | -0.03 | -0.02 |
| Free Cash Flow Per Share | -0.03 | -0.07 | -0.06 | -0.05 | -0.02 |
| Dividend Paid and CapEx Coverage Ratio | -1.15 | -0.67 | -0.69 | -1.86 | -2.30 |
| Capital Expenditure Coverage Ratio | -1.15 | -0.67 | -0.69 | -1.86 | -2.30 |
| Operating Cash Flow Coverage Ratio | -44.03 | -31.56 | -21.87 | -145.83 | -4.20 |
| Operating Cash Flow to Sales Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Free Cash Flow Yield | -7.64% | -16.90% | -3.95% | -3.15% | -1.80% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 23.26 | -720160.42 | -98.58 | -44.29 | -187.92 |
| Price-to-Sales (P/S) Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Price-to-Book (P/B) Ratio | 1.20 | 1.21 | 4.45 | 4.87 | 6.92 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -13.09 | -5.92 | -25.31 | -31.73 | -55.70 |
| Price-to-Operating Cash Flow Ratio | -24.52 | -14.75 | -61.79 | -48.75 | -79.97 |
| Price-to-Earnings Growth (PEG) Ratio | 0.00 | 7201.60 | 1.82 | -0.12 | 7.36 |
| Enterprise Value Multiple | 20.21 | -1462.88 | -52.71 | -41.13 | -101.17 |
| Enterprise Value | 84.22M | 78.74M | 295.33M | 263.23M | 227.84M |
| EV to EBITDA | 20.21 | -1462.88 | -52.71 | -41.13 | -101.17 |
| EV to Sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| EV to Free Cash Flow | -11.64 | -5.22 | -23.31 | -28.50 | -54.38 |
| EV to Operating Cash Flow | -21.79 | -13.00 | -56.91 | -43.79 | -78.08 |
| Tangible Book Value Per Share | 0.36 | 0.34 | 0.33 | 0.30 | 0.19 |
| Shareholders’ Equity Per Share | 0.36 | 0.34 | 0.33 | 0.30 | 0.19 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | 0.00 | 0.00 | -0.03 | 0.45 |
| Revenue Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income Per Share | 0.02 | -0.00 | -0.02 | -0.03 | -0.01 |
| Tax Burden | 1.00 | 1.00 | 1.00 | 1.03 | 0.55 |
| Interest Burden | 0.99 | 0.00 | 0.57 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.95 | 48.81 | 1.60 | 0.94 | 1.28 |
Currency in CAD