FORIS AG (FRS) Ratios
FORIS AG Ratios
DE:FRS's free cash flow for Q2 2026 was $-1.36M. For the 2026 fiscal year, DE:FRS's free cash flow was decreased by $-71.00K and operating cash flow was $-1.28M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.13 | 6.44 | 2.57 | 2.53 | 3.03 |
| Quick Ratio | 3.82 | 5.88 | 2.38 | 2.32 | 2.63 |
| Cash Ratio | 0.51 | 1.68 | 0.27 | 0.63 | 0.92 |
| Solvency Ratio | 0.04 | 1.25 | 0.19 | 0.05 | -0.35 |
| Operating Cash Flow Ratio | -0.05 | 2.83 | -0.27 | -0.34 | -0.54 |
| Short-Term Operating Cash Flow Coverage | -0.11 | 10.41 | -0.36 | -0.43 | -0.82 |
| Net Current Asset Value | $ 10.19M | $ 13.46M | $ 10.73M | $ 9.53M | $ 9.26M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.08 | 0.03 | 0.24 | 0.24 | 0.16 |
| Debt-to-Equity Ratio | 0.09 | 0.04 | 0.34 | 0.35 | 0.21 |
| Debt-to-Capital Ratio | 0.09 | 0.04 | 0.25 | 0.26 | 0.18 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.19 | 1.14 | 1.45 | 1.44 | 1.33 |
| Debt Service Coverage Ratio | 0.07 | 3.65 | 0.38 | 0.06 | -0.53 |
| Interest Coverage Ratio | -3.22 | 13.03 | 4773.33 | 0.00 | 0.00 |
| Debt to Market Cap | 0.10 | 0.06 | 0.47 | 0.41 | 0.25 |
| Interest Debt Per Share | 0.36 | 0.20 | 1.12 | 1.06 | 0.65 |
| Net Debt to EBITDA | -2.00 | -1.03 | 1.67 | 3.17 | 0.76 |
| Profitability Margins | |||||
| Gross Profit Margin | 3.12% | 15.11% | 16.32% | 7.61% | 1.62% |
| EBIT Margin | -1.02% | 10.71% | 7.87% | 0.71% | -8.57% |
| EBITDA Margin | 0.14% | 11.35% | 8.66% | 1.46% | -7.66% |
| Operating Profit Margin | -1.02% | 10.77% | 6.21% | 1.21% | -6.42% |
| Pretax Profit Margin | -0.93% | 9.88% | 4.73% | 0.71% | -8.57% |
| Net Profit Margin | -0.58% | 9.79% | 4.72% | 0.69% | -8.58% |
| Continuous Operations Profit Margin | -0.58% | 9.79% | 4.72% | 0.69% | -8.58% |
| Net Income Per EBT | 62.09% | 99.01% | 99.82% | 98.06% | 100.11% |
| EBT Per EBIT | 90.95% | 91.79% | 76.12% | 58.27% | 133.53% |
| Return on Assets (ROA) | -0.64% | 14.19% | 4.93% | 0.75% | -9.61% |
| Return on Equity (ROE) | -0.76% | 16.13% | 7.15% | 1.08% | -12.74% |
| Return on Capital Employed (ROCE) | -1.35% | 17.75% | 9.41% | 1.88% | -9.53% |
| Return on Invested Capital (ROIC) | -0.77% | 16.95% | 7.00% | 1.37% | -7.85% |
| Return on Tangible Assets | -0.66% | 14.38% | 4.98% | 0.76% | -9.81% |
| Earnings Yield | -0.81% | 24.82% | 9.86% | 1.26% | -14.67% |
| Efficiency Ratios | |||||
| Receivables Turnover | 15.88 | 10.23 | 4.93 | 10.11 | 20.86 |
| Payables Turnover | 90.26 | 164.08 | 80.42 | 167.31 | 102.20 |
| Inventory Turnover | 21.74 | 18.19 | 14.63 | 15.43 | 11.16 |
| Fixed Asset Turnover | 9.97 | 12.91 | 9.70 | 8.95 | 8.41 |
| Asset Turnover | 1.11 | 1.45 | 1.05 | 1.08 | 1.12 |
| Working Capital Turnover Ratio | 1.91 | 2.46 | 2.28 | 2.33 | 2.11 |
| Cash Conversion Cycle | 35.74 | 53.52 | 94.43 | 57.57 | 46.64 |
| Days of Sales Outstanding | 22.99 | 35.68 | 74.03 | 36.10 | 17.50 |
| Days of Inventory Outstanding | 16.79 | 20.06 | 24.94 | 23.65 | 32.71 |
| Days of Payables Outstanding | 4.04 | 2.22 | 4.54 | 2.18 | 3.57 |
| Operating Cycle | 39.78 | 55.75 | 98.97 | 59.75 | 50.21 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.04 | 1.51 | -0.40 | -0.45 | -0.53 |
| Free Cash Flow Per Share | -0.05 | 1.51 | -0.42 | -0.48 | -0.54 |
| Dividend Paid and CapEx Coverage Ratio | -0.23 | 317.95 | -23.52 | -15.71 | -39.60 |
| Capital Expenditure Coverage Ratio | -2.69 | 317.95 | -23.52 | -15.71 | -39.60 |
| Operating Cash Flow Coverage Ratio | -0.11 | 10.41 | -0.36 | -0.43 | -0.82 |
| Operating Cash Flow to Sales Ratio | -0.01 | 0.23 | -0.08 | -0.10 | -0.12 |
| Free Cash Flow Yield | -1.45% | 59.41% | -17.56% | -18.44% | -20.73% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -124.21 | 4.03 | 10.14 | 79.28 | -6.81 |
| Price-to-Sales (P/S) Ratio | 0.72 | 0.39 | 0.48 | 0.55 | 0.58 |
| Price-to-Book (P/B) Ratio | 0.95 | 0.65 | 0.72 | 0.85 | 0.87 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -68.92 | 1.68 | -5.69 | -5.42 | -4.82 |
| Price-to-Operating Cash Flow Ratio | -94.57 | 1.68 | -5.94 | -5.77 | -4.95 |
| Price-to-Earnings Growth (PEG) Ratio | 1.19 | 0.02 | 0.02 | -0.73 | -0.26 |
| Enterprise Value Multiple | 522.72 | 2.44 | 7.19 | 40.71 | -6.87 |
| Enterprise Value | 16.20M | 8.26M | 14.36M | 13.07M | 10.94M |
| EV to EBITDA | 522.72 | 2.44 | 7.19 | 40.71 | -6.87 |
| EV to Sales | 0.72 | 0.28 | 0.62 | 0.60 | 0.53 |
| EV to Free Cash Flow | -68.66 | 1.18 | -7.41 | -5.88 | -4.35 |
| EV to Operating Cash Flow | -94.21 | 1.18 | -7.73 | -6.26 | -4.46 |
| Tangible Book Value Per Share | 3.64 | 3.85 | 3.24 | 2.98 | 2.94 |
| Shareholders’ Equity Per Share | 3.73 | 3.91 | 3.28 | 3.05 | 3.02 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.38 | 0.01 | 0.00 | 0.02 | -0.00 |
| Revenue Per Share | 4.93 | 6.44 | 4.98 | 4.73 | 4.48 |
| Net Income Per Share | -0.03 | 0.63 | 0.23 | 0.03 | -0.38 |
| Tax Burden | 0.62 | 0.99 | 1.00 | 0.98 | 1.00 |
| Interest Burden | 0.91 | 0.92 | 0.60 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.05 | 0.06 | 0.02 | 0.02 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.48 | 2.40 | -1.71 | -13.74 | 1.38 |
Currency in EUR