PBF Energy (PEN) Ratios
PBF Energy Ratios
DE:PEN's free cash flow for Q3 2026 was $1.69B. For the 2026 fiscal year, DE:PEN's free cash flow was decreased by $-184.90M and operating cash flow was $1.88B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.21 | 1.25 | 1.56 | 1.26 | 1.38 |
| Quick Ratio | 0.51 | 0.54 | 0.81 | 0.73 | 0.72 |
| Cash Ratio | 0.14 | 0.15 | 0.42 | 0.42 | 0.36 |
| Solvency Ratio | 0.07 | 0.02 | 0.35 | 0.40 | 0.08 |
| Operating Cash Flow Ratio | -0.02 | 0.01 | 0.32 | 0.92 | 0.13 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 9.10 | 0.00 |
| Net Current Asset Value | $ -3.12B | $ -2.48B | $ -1.16B | $ -1.95B | $ -3.91B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.22 | 0.18 | 0.14 | 0.19 | 0.43 |
| Debt-to-Equity Ratio | 0.55 | 0.42 | 0.32 | 0.54 | 2.60 |
| Debt-to-Capital Ratio | 0.35 | 0.29 | 0.24 | 0.35 | 0.72 |
| Long-Term Debt-to-Capital Ratio | 0.29 | 0.21 | 0.16 | 0.23 | 0.69 |
| Financial Leverage Ratio | 2.45 | 2.29 | 2.22 | 2.75 | 6.04 |
| Debt Service Coverage Ratio | -0.99 | 1.83 | 20.84 | 4.77 | 3.52 |
| Interest Coverage Ratio | -0.30 | -5.67 | 21.26 | 15.58 | 1.88 |
| Debt to Market Cap | 0.69 | 0.47 | 0.23 | 0.39 | 2.72 |
| Interest Debt Per Share | 27.04 | 20.96 | 17.47 | 23.72 | 44.33 |
| Net Debt to EBITDA | -9.36 | -740.75 | 0.07 | 0.10 | 3.25 |
| Profitability Margins | |||||
| Gross Profit Margin | -1.95% | -1.12% | 6.26% | 9.99% | 3.26% |
| EBIT Margin | -3.12% | -1.95% | 7.89% | 8.17% | 2.37% |
| EBITDA Margin | -0.86% | -0.01% | 9.44% | 9.31% | 4.14% |
| Operating Profit Margin | -0.19% | -2.11% | 7.70% | 8.87% | 2.19% |
| Pretax Profit Margin | -0.80% | -2.32% | 7.53% | 7.60% | 1.20% |
| Net Profit Margin | -0.54% | -1.61% | 5.59% | 6.14% | 0.85% |
| Continuous Operations Profit Margin | -0.55% | -1.63% | 5.64% | 6.35% | 1.16% |
| Net Income Per EBT | 67.56% | 69.45% | 74.17% | 80.86% | 70.51% |
| EBT Per EBIT | 432.04% | 109.96% | 97.77% | 85.66% | 54.86% |
| Return on Assets (ROA) | -1.22% | -4.20% | 14.88% | 21.23% | 1.98% |
| Return on Equity (ROE) | -2.98% | -9.63% | 32.99% | 58.36% | 11.99% |
| Return on Capital Employed (ROCE) | -0.58% | -7.70% | 29.02% | 49.75% | 7.58% |
| Return on Invested Capital (ROIC) | -0.39% | -5.30% | 21.44% | 38.80% | 7.23% |
| Return on Tangible Assets | -1.22% | -4.28% | 14.89% | 21.61% | 1.99% |
| Earnings Yield | -5.13% | -17.30% | 38.97% | 57.54% | 14.81% |
| Efficiency Ratios | |||||
| Receivables Turnover | 25.14 | 28.43 | 28.13 | 32.16 | 21.33 |
| Payables Turnover | 37.32 | 45.52 | 37.46 | 49.32 | 28.92 |
| Inventory Turnover | 11.67 | 12.90 | 11.29 | 15.25 | 10.53 |
| Fixed Asset Turnover | 4.67 | 5.60 | 6.65 | 7.75 | 4.85 |
| Asset Turnover | 2.25 | 2.61 | 2.66 | 3.46 | 2.34 |
| Working Capital Turnover Ratio | 34.50 | 20.09 | 20.58 | 33.63 | 19.09 |
| Cash Conversion Cycle | 36.02 | 33.11 | 35.57 | 27.88 | 39.17 |
| Days of Sales Outstanding | 14.52 | 12.84 | 12.98 | 11.35 | 17.11 |
| Days of Inventory Outstanding | 31.29 | 28.29 | 32.34 | 23.93 | 34.68 |
| Days of Payables Outstanding | 9.78 | 8.02 | 9.74 | 7.40 | 12.62 |
| Operating Cycle | 45.80 | 41.13 | 45.32 | 35.28 | 51.79 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.68 | 0.37 | 10.71 | 38.92 | 3.97 |
| Free Cash Flow Per Share | -6.87 | -2.99 | 5.43 | 33.76 | 1.90 |
| Dividend Paid and CapEx Coverage Ratio | -0.09 | 0.08 | 1.75 | 7.25 | 1.65 |
| Capital Expenditure Coverage Ratio | -0.11 | 0.11 | 2.03 | 7.54 | 1.92 |
| Operating Cash Flow Coverage Ratio | -0.03 | 0.02 | 0.65 | 1.81 | 0.10 |
| Operating Cash Flow to Sales Ratio | -0.00 | 0.00 | 0.03 | 0.10 | 0.02 |
| Free Cash Flow Yield | -25.33% | -11.26% | 12.36% | 82.78% | 14.63% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -19.51 | -5.78 | 2.57 | 1.74 | 6.75 |
| Price-to-Sales (P/S) Ratio | 0.11 | 0.09 | 0.14 | 0.11 | 0.06 |
| Price-to-Book (P/B) Ratio | 0.58 | 0.56 | 0.85 | 1.01 | 0.81 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -3.95 | -8.88 | 8.09 | 1.21 | 6.83 |
| Price-to-Operating Cash Flow Ratio | -39.65 | 71.12 | 4.10 | 1.05 | 3.27 |
| Price-to-Earnings Growth (PEG) Ratio | 0.28 | 0.05 | -0.09 | 0.00 | -0.06 |
| Enterprise Value Multiple | -21.55 | -2026.75 | 1.59 | 1.25 | 4.63 |
| Enterprise Value | 5.47B | 4.86B | 5.75B | 5.44B | 5.23B |
| EV to EBITDA | -21.55 | -2026.75 | 1.59 | 1.25 | 4.63 |
| EV to Sales | 0.19 | 0.15 | 0.15 | 0.12 | 0.19 |
| EV to Free Cash Flow | -6.98 | -14.00 | 8.47 | 1.31 | 22.92 |
| EV to Operating Cash Flow | -70.08 | 112.08 | 4.30 | 1.14 | 10.96 |
| Tangible Book Value Per Share | 47.79 | 46.90 | 53.00 | 39.31 | 20.98 |
| Shareholders’ Equity Per Share | 46.65 | 47.69 | 51.93 | 40.21 | 16.02 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.32 | 0.30 | 0.25 | 0.16 | 0.04 |
| Revenue Per Share | 257.24 | 284.87 | 306.71 | 381.98 | 226.66 |
| Net Income Per Share | -1.39 | -4.59 | 17.13 | 23.47 | 1.92 |
| Tax Burden | 0.68 | 0.69 | 0.74 | 0.81 | 0.71 |
| Interest Burden | 0.26 | 1.19 | 0.95 | 0.93 | 0.51 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.49 | -0.08 | 0.63 | 1.61 | 1.51 |
Currency in USD
