Spire Healthcare (S00) Ratios
Spire Healthcare Ratios
DE:S00's free cash flow for Q2 2026 was $68.60M. For the 2026 fiscal year, DE:S00's free cash flow was decreased by $-36.30M and operating cash flow was $104.90M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.63 | 0.66 | 0.69 | 0.77 | 1.15 |
| Quick Ratio | 0.49 | 0.52 | 0.56 | 0.63 | 1.01 |
| Cash Ratio | 0.10 | 0.12 | 0.16 | 0.26 | 0.67 |
| Solvency Ratio | 0.08 | 0.09 | 0.08 | 0.07 | 0.06 |
| Operating Cash Flow Ratio | 0.63 | 0.69 | 0.63 | 0.57 | 0.56 |
| Short-Term Operating Cash Flow Coverage | 1.98 | 65.47 | 58.79 | 55.34 | 29.93 |
| Net Current Asset Value | $ -1.42B | $ -1.37B | $ -1.33B | $ -1.22B | $ -1.19B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.55 | 0.55 | 0.55 | 0.55 | 0.57 |
| Debt-to-Equity Ratio | 1.77 | 1.71 | 1.70 | 1.63 | 1.78 |
| Debt-to-Capital Ratio | 0.64 | 0.63 | 0.63 | 0.62 | 0.64 |
| Long-Term Debt-to-Capital Ratio | 0.33 | 0.33 | 0.33 | 0.31 | 0.37 |
| Financial Leverage Ratio | 3.20 | 3.13 | 3.09 | 2.95 | 3.15 |
| Debt Service Coverage Ratio | 1.23 | 2.33 | 2.33 | 2.09 | 1.89 |
| Interest Coverage Ratio | 1.39 | 1.40 | 1.36 | 1.14 | 0.93 |
| Debt to Market Cap | 0.71 | 0.40 | 0.40 | 0.35 | 0.43 |
| Interest Debt Per Share | 3.55 | 3.42 | 3.34 | 3.18 | 3.37 |
| Net Debt to EBITDA | 4.82 | 4.95 | 5.22 | 5.78 | 5.83 |
| Profitability Margins | |||||
| Gross Profit Margin | 37.92% | 45.24% | 38.31% | 36.75% | 35.63% |
| EBIT Margin | 9.25% | 9.15% | 9.39% | 7.96% | 7.77% |
| EBITDA Margin | 16.82% | 16.57% | 17.01% | 16.13% | 16.47% |
| Operating Profit Margin | 9.25% | 9.10% | 9.31% | 8.69% | 7.34% |
| Pretax Profit Margin | 1.18% | 2.53% | 2.55% | 0.33% | -0.17% |
| Net Profit Margin | 1.04% | 1.68% | 2.01% | 0.72% | -0.88% |
| Continuous Operations Profit Margin | 1.09% | 1.72% | 2.05% | 0.68% | -0.80% |
| Net Income Per EBT | 88.17% | 66.32% | 78.90% | 220.51% | 510.53% |
| EBT Per EBIT | 12.73% | 27.85% | 27.35% | 3.74% | -2.34% |
| Return on Assets (ROA) | 0.69% | 1.08% | 1.19% | 0.40% | -0.43% |
| Return on Equity (ROE) | 2.21% | 3.39% | 3.69% | 1.18% | -1.37% |
| Return on Capital Employed (ROCE) | 7.20% | 6.87% | 6.42% | 5.55% | 4.20% |
| Return on Invested Capital (ROIC) | 6.31% | 4.43% | 4.92% | 5.28% | 3.99% |
| Return on Tangible Assets | 0.85% | 1.33% | 1.48% | 0.59% | -0.62% |
| Earnings Yield | 2.45% | 2.79% | 3.01% | 0.94% | -0.97% |
| Efficiency Ratios | |||||
| Receivables Turnover | 14.63 | 14.35 | 13.63 | 14.13 | 13.69 |
| Payables Turnover | 11.39 | 9.75 | 13.12 | 11.28 | 13.77 |
| Inventory Turnover | 21.23 | 17.76 | 18.93 | 18.67 | 17.71 |
| Fixed Asset Turnover | 0.93 | 0.91 | 0.84 | 0.76 | 0.71 |
| Asset Turnover | 0.66 | 0.64 | 0.59 | 0.55 | 0.49 |
| Working Capital Turnover Ratio | -12.86 | -14.16 | -16.83 | -121.06 | 54.09 |
| Cash Conversion Cycle | 10.10 | 8.54 | 18.24 | 13.02 | 20.77 |
| Days of Sales Outstanding | 24.95 | 25.43 | 26.78 | 25.83 | 26.66 |
| Days of Inventory Outstanding | 17.19 | 20.55 | 19.29 | 19.55 | 20.61 |
| Days of Payables Outstanding | 32.04 | 37.44 | 27.82 | 32.36 | 26.50 |
| Operating Cycle | 42.15 | 45.99 | 46.06 | 45.38 | 47.27 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.55 | 0.58 | 0.50 | 0.40 | 0.43 |
| Free Cash Flow Per Share | 0.36 | 0.31 | 0.29 | 0.18 | 0.25 |
| Dividend Paid and CapEx Coverage Ratio | 2.56 | 1.95 | 2.31 | 1.83 | 2.46 |
| Capital Expenditure Coverage Ratio | 2.87 | 2.10 | 2.37 | 1.83 | 2.46 |
| Operating Cash Flow Coverage Ratio | 0.17 | 0.18 | 0.16 | 0.13 | 0.13 |
| Operating Cash Flow to Sales Ratio | 0.14 | 0.16 | 0.15 | 0.13 | 0.15 |
| Free Cash Flow Yield | 21.39% | 13.55% | 12.72% | 7.93% | 10.11% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 40.73 | 35.87 | 33.27 | 106.76 | -103.31 |
| Price-to-Sales (P/S) Ratio | 0.42 | 0.60 | 0.67 | 0.77 | 0.91 |
| Price-to-Book (P/B) Ratio | 0.90 | 1.22 | 1.23 | 1.26 | 1.41 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.68 | 7.38 | 7.86 | 12.61 | 9.89 |
| Price-to-Operating Cash Flow Ratio | 3.05 | 3.87 | 4.54 | 5.72 | 5.87 |
| Price-to-Earnings Growth (PEG) Ratio | -1.17 | -5.27 | 0.15 | -0.57 | 1.08 |
| Enterprise Value Multiple | 7.34 | 8.59 | 9.15 | 10.53 | 11.33 |
| Enterprise Value | 1.95B | 2.15B | 2.12B | 2.03B | 2.06B |
| EV to EBITDA | 7.34 | 8.59 | 9.15 | 10.53 | 11.33 |
| EV to Sales | 1.23 | 1.42 | 1.56 | 1.70 | 1.87 |
| EV to Free Cash Flow | 13.63 | 17.40 | 18.32 | 27.95 | 20.38 |
| EV to Operating Cash Flow | 8.89 | 9.12 | 10.58 | 12.68 | 12.10 |
| Tangible Book Value Per Share | 0.75 | 0.77 | 0.74 | 0.08 | 0.09 |
| Shareholders’ Equity Per Share | 1.86 | 1.85 | 1.83 | 1.82 | 1.77 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.08 | 0.32 | 0.19 | -1.10 | -3.68 |
| Revenue Per Share | 3.95 | 3.75 | 3.37 | 2.98 | 2.76 |
| Net Income Per Share | 0.04 | 0.06 | 0.07 | 0.02 | -0.02 |
| Tax Burden | 0.88 | 0.66 | 0.79 | 2.21 | 5.11 |
| Interest Burden | 0.13 | 0.28 | 0.27 | 0.04 | -0.02 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.29 | 0.28 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 11.79 | 9.28 | 7.32 | 18.66 | -17.59 |
Currency in GBP