Nestle SA Reg (NESM) Ratios
Nestle SA Reg Ratios
DE:NESM's free cash flow for Q2 2026 was $3.65B. For the 2026 fiscal year, DE:NESM's free cash flow was decreased by $-1.81B and operating cash flow was $5.46B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.79 | 0.82 | 0.83 | 0.88 | 0.98 |
| Quick Ratio | 0.47 | 0.51 | 0.51 | 0.50 | 0.68 |
| Cash Ratio | 0.11 | 0.13 | 0.13 | 0.14 | 0.17 |
| Solvency Ratio | 0.13 | 0.14 | 0.16 | 0.14 | 0.24 |
| Operating Cash Flow Ratio | 0.37 | 0.39 | 0.43 | 0.30 | 0.35 |
| Short-Term Operating Cash Flow Coverage | 1.31 | 1.55 | 1.87 | 1.16 | 1.42 |
| Net Current Asset Value | $ -62.19B | $ -67.38B | $ -59.31B | $ -57.33B | $ -46.16B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.45 | 0.46 | 0.44 | 0.40 | 0.34 |
| Debt-to-Equity Ratio | 1.76 | 1.77 | 1.55 | 1.29 | 0.88 |
| Debt-to-Capital Ratio | 0.64 | 0.64 | 0.61 | 0.56 | 0.47 |
| Long-Term Debt-to-Capital Ratio | 0.58 | 0.58 | 0.55 | 0.49 | 0.39 |
| Financial Leverage Ratio | 3.88 | 3.88 | 3.54 | 3.22 | 2.62 |
| Debt Service Coverage Ratio | 1.11 | 1.22 | 1.54 | 1.16 | 1.21 |
| Interest Coverage Ratio | 8.46 | 8.00 | 9.37 | 9.87 | 13.07 |
| Debt to Market Cap | 0.29 | 0.31 | 0.20 | 0.18 | 0.12 |
| Interest Debt Per Share | 23.14 | 25.19 | 21.41 | 20.52 | 17.14 |
| Net Debt to EBITDA | 3.09 | 3.11 | 2.83 | 3.04 | 2.63 |
| Profitability Margins | |||||
| Gross Profit Margin | 45.59% | 46.94% | 46.09% | 45.20% | 47.79% |
| EBIT Margin | 15.94% | 16.44% | 15.37% | 13.28% | 13.50% |
| EBITDA Margin | 20.19% | 20.35% | 19.07% | 17.03% | 17.45% |
| Operating Profit Margin | 15.94% | 16.05% | 15.06% | 13.05% | 13.41% |
| Pretax Profit Margin | 13.29% | 15.80% | 14.81% | 11.95% | 22.34% |
| Net Profit Margin | 10.09% | 11.87% | 12.01% | 9.82% | 19.41% |
| Continuous Operations Profit Margin | 10.34% | 12.18% | 12.33% | 10.16% | 19.75% |
| Net Income Per EBT | 75.95% | 75.12% | 81.09% | 82.14% | 86.88% |
| EBT Per EBIT | 83.37% | 98.40% | 98.29% | 91.56% | 166.60% |
| Return on Assets (ROA) | 6.78% | 7.82% | 8.86% | 6.86% | 12.15% |
| Return on Equity (ROE) | 26.26% | 30.30% | 31.36% | 22.08% | 31.81% |
| Return on Capital Employed (ROCE) | 15.74% | 15.27% | 15.72% | 12.95% | 11.78% |
| Return on Invested Capital (ROIC) | 10.80% | 10.49% | 11.84% | 8.81% | 9.42% |
| Return on Tangible Assets | 10.40% | 12.17% | 14.08% | 17.68% | 30.80% |
| Earnings Yield | 4.28% | 5.65% | 4.35% | 3.21% | 4.74% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.15 | 8.15 | 10.37 | 10.69 | 10.16 |
| Payables Turnover | 2.89 | 2.92 | 3.55 | 3.28 | 2.91 |
| Inventory Turnover | 3.63 | 3.67 | 4.23 | 3.45 | 3.79 |
| Fixed Asset Turnover | 2.62 | 2.72 | 3.06 | 3.13 | 3.07 |
| Asset Turnover | 0.67 | 0.66 | 0.74 | 0.70 | 0.63 |
| Working Capital Turnover Ratio | -10.42 | -13.20 | -16.76 | -33.27 | -27.14 |
| Cash Conversion Cycle | 25.26 | 19.09 | 18.52 | 28.64 | 6.68 |
| Days of Sales Outstanding | 51.07 | 44.77 | 35.19 | 34.14 | 35.93 |
| Days of Inventory Outstanding | 100.68 | 99.44 | 86.27 | 105.94 | 96.19 |
| Days of Payables Outstanding | 126.48 | 125.13 | 102.95 | 111.44 | 125.43 |
| Operating Cycle | 151.75 | 144.22 | 121.47 | 140.08 | 132.11 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 5.90 | 6.42 | 6.02 | 4.40 | 4.97 |
| Free Cash Flow Per Share | 4.22 | 4.13 | 3.67 | 2.42 | 3.06 |
| Dividend Paid and CapEx Coverage Ratio | 1.29 | 1.21 | 1.14 | 0.92 | 1.06 |
| Capital Expenditure Coverage Ratio | 3.51 | 2.80 | 2.57 | 2.22 | 2.60 |
| Operating Cash Flow Coverage Ratio | 0.26 | 0.26 | 0.29 | 0.22 | 0.30 |
| Operating Cash Flow to Sales Ratio | 0.18 | 0.18 | 0.17 | 0.13 | 0.16 |
| Free Cash Flow Yield | 5.39% | 5.56% | 3.78% | 2.27% | 2.39% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 23.32 | 17.70 | 22.98 | 31.13 | 21.11 |
| Price-to-Sales (P/S) Ratio | 2.36 | 2.10 | 2.76 | 3.06 | 4.10 |
| Price-to-Book (P/B) Ratio | 6.14 | 5.36 | 7.21 | 6.87 | 6.71 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 18.55 | 17.97 | 26.45 | 44.08 | 41.86 |
| Price-to-Operating Cash Flow Ratio | 13.27 | 11.55 | 16.16 | 24.23 | 25.73 |
| Price-to-Earnings Growth (PEG) Ratio | -1.18 | -18.72 | 0.97 | -0.71 | 0.52 |
| Enterprise Value Multiple | 14.77 | 13.42 | 17.30 | 20.98 | 26.10 |
| Enterprise Value | 254.92B | 250.53B | 308.04B | 337.34B | 396.69B |
| EV to EBITDA | 14.77 | 13.42 | 17.30 | 20.98 | 26.10 |
| EV to Sales | 2.98 | 2.73 | 3.30 | 3.57 | 4.56 |
| EV to Free Cash Flow | 23.46 | 23.39 | 31.63 | 51.53 | 46.54 |
| EV to Operating Cash Flow | 16.78 | 15.02 | 19.32 | 28.33 | 28.61 |
| Tangible Book Value Per Share | -4.38 | -5.06 | -3.97 | -14.77 | -10.95 |
| Shareholders’ Equity Per Share | 12.77 | 13.84 | 13.49 | 15.51 | 19.06 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.23 | 0.17 | 0.24 | 0.12 |
| Revenue Per Share | 33.22 | 35.33 | 35.23 | 34.88 | 31.24 |
| Net Income Per Share | 3.35 | 4.19 | 4.23 | 3.42 | 6.06 |
| Tax Burden | 0.76 | 0.75 | 0.81 | 0.82 | 0.87 |
| Interest Burden | 0.83 | 0.96 | 0.96 | 0.90 | 1.65 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| SG&A to Revenue | 0.29 | 0.28 | 0.19 | 0.18 | 0.20 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.64 | 1.49 | 1.42 | 1.28 | 0.82 |
Currency in CHF