SMCP S.A.S. (SFC) Ratios
SMCP S.A.S. Ratios
DE:SFC's free cash flow for Q2 2026 was $58.90M. For the 2026 fiscal year, DE:SFC's free cash flow was decreased by $-19.90M and operating cash flow was $78.80M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.91 | 0.93 | 1.00 | 1.04 | 1.08 |
| Quick Ratio | 0.35 | 0.37 | 0.40 | 0.42 | 0.56 |
| Cash Ratio | 0.11 | 0.11 | 0.11 | 0.16 | 0.29 |
| Solvency Ratio | 0.16 | 0.12 | 0.05 | 0.17 | 0.13 |
| Operating Cash Flow Ratio | 0.57 | 0.51 | 0.46 | 0.44 | 0.56 |
| Short-Term Operating Cash Flow Coverage | 2.34 | 1.85 | 1.90 | 2.01 | 2.27 |
| Net Current Asset Value | $ -597.10M | $ -706.50M | $ -700.60M | $ -719.60M | $ -805.60M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.27 | 0.32 | 0.32 | 0.32 | 0.36 |
| Debt-to-Equity Ratio | 0.49 | 0.63 | 0.64 | 0.66 | 0.77 |
| Debt-to-Capital Ratio | 0.33 | 0.39 | 0.39 | 0.40 | 0.43 |
| Long-Term Debt-to-Capital Ratio | 0.25 | 0.12 | 0.16 | 0.18 | 0.23 |
| Financial Leverage Ratio | 1.83 | 1.98 | 1.99 | 2.03 | 2.15 |
| Debt Service Coverage Ratio | 1.61 | 1.10 | 0.78 | 1.81 | 1.48 |
| Interest Coverage Ratio | 3.07 | 0.52 | 1.83 | 4.11 | 2.42 |
| Debt to Market Cap | 0.98 | 1.03 | 1.30 | 0.75 | 0.82 |
| Interest Debt Per Share | 7.66 | 10.10 | 10.35 | 10.54 | 11.90 |
| Net Debt to EBITDA | 2.33 | 3.79 | 5.76 | 2.81 | 3.43 |
| Profitability Margins | |||||
| Gross Profit Margin | 28.63% | 62.99% | 63.00% | 63.79% | 63.39% |
| EBIT Margin | 7.49% | 1.31% | 6.30% | 7.56% | 6.08% |
| EBITDA Margin | 18.67% | 14.81% | 9.86% | 20.51% | 20.51% |
| Operating Profit Margin | 7.49% | 1.32% | 4.10% | 7.67% | 6.05% |
| Pretax Profit Margin | 2.52% | -1.35% | 1.84% | 5.70% | 3.48% |
| Net Profit Margin | 1.36% | -1.95% | 0.91% | 4.25% | 2.30% |
| Continuous Operations Profit Margin | 1.36% | -1.95% | 0.91% | 4.25% | 2.30% |
| Net Income Per EBT | 54.07% | 143.90% | 49.56% | 74.67% | 66.20% |
| EBT Per EBIT | 33.66% | -102.50% | 44.75% | 74.27% | 57.48% |
| Return on Assets (ROA) | 0.77% | -1.03% | 0.48% | 2.15% | 0.99% |
| Return on Equity (ROE) | 1.42% | -2.03% | 0.95% | 4.38% | 2.13% |
| Return on Capital Employed (ROCE) | 5.27% | 0.87% | 2.68% | 4.84% | 3.20% |
| Return on Invested Capital (ROIC) | 2.56% | 0.77% | 1.19% | 3.27% | 1.91% |
| Return on Tangible Assets | 3.37% | -2.32% | 1.07% | 5.27% | 2.16% |
| Earnings Yield | 3.34% | -8.55% | 4.36% | 10.53% | 4.37% |
| Efficiency Ratios | |||||
| Receivables Turnover | 18.39 | 17.56 | 18.04 | 17.65 | 18.32 |
| Payables Turnover | 6.26 | 3.13 | 3.13 | 2.54 | 2.46 |
| Inventory Turnover | 3.73 | 1.72 | 1.62 | 1.50 | 1.63 |
| Fixed Asset Turnover | 17.19 | 2.23 | 2.33 | 2.80 | 1.87 |
| Asset Turnover | 0.57 | 0.53 | 0.52 | 0.51 | 0.43 |
| Working Capital Turnover Ratio | -35.13 | -83.28 | 119.47 | 42.91 | 43.01 |
| Cash Conversion Cycle | 59.42 | 115.86 | 129.42 | 120.83 | 95.58 |
| Days of Sales Outstanding | 19.85 | 20.78 | 20.23 | 20.67 | 19.93 |
| Days of Inventory Outstanding | 97.88 | 211.80 | 225.91 | 243.78 | 224.16 |
| Days of Payables Outstanding | 58.31 | 116.73 | 116.72 | 143.63 | 148.52 |
| Operating Cycle | 117.72 | 232.59 | 246.14 | 264.45 | 244.09 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.04 | 3.11 | 2.88 | 2.78 | 3.35 |
| Free Cash Flow Per Share | 2.68 | 2.59 | 2.14 | 2.18 | 2.73 |
| Dividend Paid and CapEx Coverage Ratio | 8.57 | 6.01 | 3.92 | 4.59 | 5.36 |
| Capital Expenditure Coverage Ratio | 8.57 | 6.01 | 3.92 | 4.59 | 5.36 |
| Operating Cash Flow Coverage Ratio | 0.42 | 0.32 | 0.29 | 0.27 | 0.29 |
| Operating Cash Flow to Sales Ratio | 0.20 | 0.19 | 0.18 | 0.17 | 0.24 |
| Free Cash Flow Yield | 42.73% | 70.61% | 62.64% | 33.55% | 37.19% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 29.90 | -11.84 | 22.92 | 9.50 | 22.88 |
| Price-to-Sales (P/S) Ratio | 0.41 | 0.23 | 0.21 | 0.40 | 0.53 |
| Price-to-Book (P/B) Ratio | 0.42 | 0.24 | 0.22 | 0.42 | 0.49 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 2.34 | 1.42 | 1.60 | 2.98 | 2.69 |
| Price-to-Operating Cash Flow Ratio | 2.07 | 1.18 | 1.19 | 2.33 | 2.19 |
| Price-to-Earnings Growth (PEG) Ratio | -0.18 | 0.04 | -0.29 | 0.08 | -0.19 |
| Enterprise Value Multiple | 4.51 | 5.33 | 7.88 | 4.78 | 5.99 |
| Enterprise Value | 1.03B | 956.97M | 955.30M | 1.18B | 1.28B |
| EV to EBITDA | 4.51 | 5.33 | 7.88 | 4.78 | 5.99 |
| EV to Sales | 0.84 | 0.79 | 0.78 | 0.98 | 1.23 |
| EV to Free Cash Flow | 4.83 | 4.91 | 5.94 | 7.24 | 6.28 |
| EV to Operating Cash Flow | 4.27 | 4.09 | 4.43 | 5.66 | 5.11 |
| Tangible Book Value Per Share | -6.13 | -1.55 | -1.62 | -3.13 | -2.45 |
| Shareholders’ Equity Per Share | 14.82 | 15.46 | 15.72 | 15.61 | 15.05 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.46 | -0.44 | 0.50 | 0.25 | 0.34 |
| Revenue Per Share | 15.40 | 16.10 | 16.39 | 16.06 | 13.93 |
| Net Income Per Share | 0.21 | -0.31 | 0.15 | 0.68 | 0.32 |
| Tax Burden | 0.54 | 1.44 | 0.50 | 0.75 | 0.66 |
| Interest Burden | 0.34 | -1.03 | 0.29 | 0.75 | 0.57 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.21 | 0.24 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Income Quality | 14.46 | -9.91 | 19.27 | 3.04 | 7.01 |
Currency in EUR