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SMA Solar Technology (S92) Ratios
SMA Solar Technology Ratios
DE:S92's free cash flow for Q2 2026 was $101.94M. For the 2026 fiscal year, DE:S92's free cash flow was decreased by $-2.49M and operating cash flow was $104.44M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.31 | 1.52 | 1.83 | 1.89 | 2.04 |
| Quick Ratio | 0.74 | 0.73 | 1.00 | 1.13 | 1.34 |
| Cash Ratio | 0.31 | 0.28 | 0.34 | 0.43 | 0.32 |
| Solvency Ratio | -0.06 | -0.04 | 0.29 | 0.15 | 0.03 |
| Operating Cash Flow Ratio | 0.23 | -0.16 | 0.22 | 0.07 | 0.27 |
| Short-Term Operating Cash Flow Coverage | 2.51 | -0.73 | 457.07 | 0.00 | 0.00 |
| Net Current Asset Value | $ -126.39M | $ 74.55M | $ 257.95M | $ 76.88M | $ 77.24M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.11 | 0.13 | 0.02 | 0.02 | 0.04 |
| Debt-to-Equity Ratio | 0.38 | 0.35 | 0.05 | 0.05 | 0.11 |
| Debt-to-Capital Ratio | 0.28 | 0.26 | 0.04 | 0.05 | 0.10 |
| Long-Term Debt-to-Capital Ratio | 0.03 | 0.01 | 0.01 | 0.00 | 0.00 |
| Financial Leverage Ratio | 3.57 | 2.79 | 2.36 | 2.39 | 2.56 |
| Debt Service Coverage Ratio | -0.80 | -0.19 | 50.77 | 16.00 | 8.21 |
| Interest Coverage Ratio | -13.13 | -8.80 | 53.51 | 5.17 | -12.83 |
| Debt to Market Cap | 0.06 | 0.35 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 4.47 | 5.96 | 1.06 | 0.86 | 1.42 |
| Net Debt to EBITDA | 0.66 | -0.03 | -0.59 | -1.82 | -7.01 |
| Profitability Margins | |||||
| Gross Profit Margin | 7.58% | 16.52% | 29.38% | 21.04% | 17.84% |
| EBIT Margin | -13.15% | -6.06% | 14.44% | 3.73% | -3.27% |
| EBITDA Margin | -5.05% | -1.02% | 16.61% | 7.29% | 0.98% |
| Operating Profit Margin | -13.15% | -6.08% | 14.15% | 2.99% | -3.21% |
| Pretax Profit Margin | -13.19% | -6.67% | 14.21% | 3.27% | -3.42% |
| Net Profit Margin | -11.95% | -7.69% | 11.85% | 5.24% | -2.34% |
| Continuous Operations Profit Margin | -11.95% | -7.69% | 11.85% | 5.24% | -2.36% |
| Net Income Per EBT | 90.55% | 115.31% | 83.42% | 160.13% | 68.40% |
| EBT Per EBIT | 100.36% | 109.72% | 100.38% | 109.32% | 106.37% |
| Return on Assets (ROA) | -13.87% | -7.64% | 13.91% | 5.03% | -2.19% |
| Return on Equity (ROE) | -49.54% | -21.28% | 32.89% | 12.04% | -5.60% |
| Return on Capital Employed (ROCE) | -29.03% | -11.05% | 27.80% | 4.38% | -4.51% |
| Return on Invested Capital (ROIC) | -24.27% | -9.33% | 22.98% | 4.38% | -3.09% |
| Return on Tangible Assets | -14.97% | -8.29% | 15.00% | 5.47% | -2.32% |
| Earnings Yield | -15.32% | -25.02% | 10.98% | 2.41% | -1.77% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.74 | 7.05 | 6.86 | 5.56 | 5.29 |
| Payables Turnover | 8.81 | 8.68 | 4.43 | 6.31 | 6.03 |
| Inventory Turnover | 3.93 | 2.32 | 2.49 | 2.88 | 3.28 |
| Fixed Asset Turnover | 5.67 | 5.77 | 8.42 | 5.56 | 5.07 |
| Asset Turnover | 1.16 | 0.99 | 1.17 | 0.96 | 0.93 |
| Working Capital Turnover Ratio | 5.44 | 3.38 | 4.32 | 3.01 | 2.63 |
| Cash Conversion Cycle | 105.69 | 166.71 | 117.09 | 134.45 | 119.61 |
| Days of Sales Outstanding | 54.16 | 51.75 | 53.18 | 65.63 | 68.99 |
| Days of Inventory Outstanding | 92.96 | 156.99 | 146.37 | 126.70 | 111.15 |
| Days of Payables Outstanding | 41.44 | 42.03 | 82.46 | 57.87 | 60.53 |
| Operating Cycle | 147.13 | 208.74 | 199.55 | 192.33 | 180.14 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.12 | -3.25 | 4.06 | 0.83 | 2.72 |
| Free Cash Flow Per Share | 3.64 | -5.84 | 1.63 | -0.96 | 1.35 |
| Dividend Paid and CapEx Coverage Ratio | 4.19 | -1.05 | 1.67 | 0.46 | 1.63 |
| Capital Expenditure Coverage Ratio | 8.52 | -1.25 | 1.67 | 0.46 | 1.98 |
| Operating Cash Flow Coverage Ratio | 1.02 | -0.57 | 4.42 | 1.21 | 2.02 |
| Operating Cash Flow to Sales Ratio | 0.09 | -0.07 | 0.07 | 0.03 | 0.10 |
| Free Cash Flow Yield | 10.67% | -43.09% | 2.74% | -1.43% | 3.60% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -6.53 | -4.00 | 9.11 | 41.56 | -56.40 |
| Price-to-Sales (P/S) Ratio | 0.78 | 0.31 | 1.08 | 2.18 | 1.32 |
| Price-to-Book (P/B) Ratio | 3.23 | 0.85 | 3.00 | 5.00 | 3.16 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 9.37 | -2.32 | 36.44 | -69.96 | 27.75 |
| Price-to-Operating Cash Flow Ratio | 8.27 | -4.17 | 14.60 | 80.93 | 13.76 |
| Price-to-Earnings Growth (PEG) Ratio | -0.12 | 0.03 | 0.03 | -0.12 | 0.31 |
| Enterprise Value Multiple | -14.79 | -30.17 | 5.91 | 28.02 | 128.02 |
| Enterprise Value | 1.13B | 470.93M | 1.87B | 2.18B | 1.23B |
| EV to EBITDA | -14.79 | -30.17 | 5.91 | 28.02 | 128.02 |
| EV to Sales | 0.75 | 0.31 | 0.98 | 2.04 | 1.25 |
| EV to Free Cash Flow | 8.97 | -2.32 | 33.12 | -65.69 | 26.31 |
| EV to Operating Cash Flow | 7.91 | -4.17 | 13.27 | 75.98 | 13.05 |
| Tangible Book Value Per Share | 7.77 | 12.47 | 16.39 | 10.80 | 10.02 |
| Shareholders’ Equity Per Share | 10.54 | 15.95 | 19.77 | 13.36 | 11.83 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.09 | -0.15 | 0.17 | -0.60 | 0.32 |
| Revenue Per Share | 43.70 | 44.09 | 54.87 | 30.72 | 28.35 |
| Net Income Per Share | -5.22 | -3.39 | 6.50 | 1.61 | -0.66 |
| Tax Burden | 0.91 | 1.15 | 0.83 | 1.60 | 0.68 |
| Interest Burden | 1.00 | 1.10 | 0.98 | 0.88 | 1.04 |
| Research & Development to Revenue | 0.06 | 0.06 | 0.04 | 0.05 | 0.05 |
| SG&A to Revenue | 0.14 | 0.15 | 0.04 | 0.06 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.79 | 0.96 | 0.62 | 0.51 | -4.10 |
Currency in EUR
