PT Semen Indonesia (Persero) Tbk (SMS2) Ratios
PT Semen Indonesia (Persero) Tbk Ratios
DE:SMS2's free cash flow for Q2 2026 was $1.21T. For the 2026 fiscal year, DE:SMS2's free cash flow was decreased by $-340.81B and operating cash flow was $1.55T. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.10 | 1.25 | 1.23 | 1.45 | 1.07 |
| Quick Ratio | 0.79 | 0.85 | 0.91 | 1.02 | 0.75 |
| Cash Ratio | 0.29 | 0.28 | 0.43 | 0.46 | 0.17 |
| Solvency Ratio | 0.12 | 0.05 | 0.08 | 0.16 | 0.15 |
| Operating Cash Flow Ratio | 0.24 | 0.33 | 0.36 | 0.23 | 0.47 |
| Short-Term Operating Cash Flow Coverage | 0.95 | 2.26 | 1.17 | 3.02 | 1.88 |
| Net Current Asset Value | $ -11.42T | $ -12.46T | $ -14.24T | $ -16.84T | $ -21.45T |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.14 | 0.14 | 0.19 | 0.20 | 0.24 |
| Debt-to-Equity Ratio | 0.24 | 0.25 | 0.37 | 0.39 | 0.52 |
| Debt-to-Capital Ratio | 0.19 | 0.20 | 0.27 | 0.28 | 0.34 |
| Long-Term Debt-to-Capital Ratio | 0.12 | 0.16 | 0.19 | 0.26 | 0.31 |
| Financial Leverage Ratio | 1.76 | 1.76 | 1.89 | 1.94 | 2.12 |
| Debt Service Coverage Ratio | 0.90 | 0.84 | 0.69 | 3.07 | 1.44 |
| Interest Coverage Ratio | 1.99 | 1.84 | 3.40 | 3.42 | 3.32 |
| Debt to Market Cap | 0.54 | 0.40 | 0.37 | 0.37 | 0.40 |
| Interest Debt Per Share | 1662.93 | 1780.93 | 2536.81 | 2691.30 | 3397.56 |
| Net Debt to EBITDA | 1.23 | 2.37 | 1.68 | 1.34 | 1.84 |
| Profitability Margins | |||||
| Gross Profit Margin | 20.06% | 21.92% | 26.33% | 29.35% | 31.33% |
| EBIT Margin | 3.98% | 6.66% | 11.94% | 12.99% | 15.29% |
| EBITDA Margin | 13.23% | 8.41% | 13.65% | 22.16% | 25.12% |
| Operating Profit Margin | 4.54% | 5.89% | 11.52% | 12.86% | 14.99% |
| Pretax Profit Margin | 1.71% | 3.46% | 8.55% | 9.07% | 9.93% |
| Net Profit Margin | 0.54% | 1.99% | 5.62% | 6.50% | 5.85% |
| Continuous Operations Profit Margin | 0.51% | 2.13% | 5.94% | 6.87% | 6.06% |
| Net Income Per EBT | 31.71% | 57.53% | 65.70% | 71.69% | 58.98% |
| EBT Per EBIT | 37.61% | 58.73% | 74.21% | 70.52% | 66.24% |
| Return on Assets (ROA) | 0.25% | 0.93% | 2.65% | 2.85% | 2.68% |
| Return on Equity (ROE) | 0.44% | 1.64% | 5.02% | 5.53% | 5.66% |
| Return on Capital Employed (ROCE) | 2.64% | 3.33% | 6.78% | 6.69% | 8.41% |
| Return on Invested Capital (ROIC) | 0.73% | 1.98% | 4.36% | 4.98% | 4.74% |
| Return on Tangible Assets | 0.26% | 0.98% | 2.78% | 2.99% | 2.82% |
| Earnings Yield | 1.07% | 2.88% | 5.35% | 5.36% | 4.23% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.53 | 6.27 | 6.68 | 6.18 | 5.78 |
| Payables Turnover | 3.59 | 3.62 | 3.52 | 3.17 | 3.06 |
| Inventory Turnover | 5.73 | 5.44 | 5.55 | 4.58 | 5.20 |
| Fixed Asset Turnover | 0.65 | 0.65 | 0.68 | 0.63 | 0.64 |
| Asset Turnover | 0.46 | 0.47 | 0.47 | 0.44 | 0.46 |
| Working Capital Turnover Ratio | 14.46 | 10.41 | 8.15 | 10.58 | 13.66 |
| Cash Conversion Cycle | 28.14 | 24.53 | 16.68 | 23.74 | 13.90 |
| Days of Sales Outstanding | 66.04 | 58.21 | 54.66 | 59.04 | 63.16 |
| Days of Inventory Outstanding | 63.66 | 67.08 | 65.81 | 79.68 | 70.18 |
| Days of Payables Outstanding | 101.56 | 100.76 | 103.78 | 114.98 | 119.44 |
| Operating Cycle | 129.70 | 125.29 | 120.46 | 138.72 | 133.34 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 553.00 | 628.53 | 850.97 | 447.28 | 1124.54 |
| Free Cash Flow Per Share | 387.90 | 411.49 | 591.42 | 169.98 | 835.81 |
| Dividend Paid and CapEx Coverage Ratio | 2.12 | 2.08 | 1.69 | 1.04 | 2.36 |
| Capital Expenditure Coverage Ratio | 3.35 | 2.90 | 3.29 | 1.61 | 3.89 |
| Operating Cash Flow Coverage Ratio | 0.36 | 0.39 | 0.36 | 0.18 | 0.36 |
| Operating Cash Flow to Sales Ratio | 0.11 | 0.12 | 0.15 | 0.08 | 0.19 |
| Free Cash Flow Yield | 14.69% | 11.12% | 9.85% | 2.60% | 10.27% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 93.19 | 34.71 | 18.68 | 18.66 | 23.65 |
| Price-to-Sales (P/S) Ratio | 0.50 | 0.69 | 1.05 | 1.21 | 1.38 |
| Price-to-Book (P/B) Ratio | 0.41 | 0.57 | 0.94 | 1.03 | 1.34 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.81 | 8.99 | 10.15 | 38.46 | 9.74 |
| Price-to-Operating Cash Flow Ratio | 4.77 | 5.89 | 7.06 | 14.62 | 7.24 |
| Price-to-Earnings Growth (PEG) Ratio | -1.27 | -0.52 | -2.27 | 10.41 | -0.89 |
| Enterprise Value Multiple | 5.05 | 10.58 | 9.37 | 6.82 | 7.35 |
| Enterprise Value | 23.54T | 32.19T | 49.41T | 54.93T | 64.56T |
| EV to EBITDA | 5.05 | 10.58 | 9.37 | 6.82 | 7.35 |
| EV to Sales | 0.67 | 0.89 | 1.28 | 1.51 | 1.85 |
| EV to Free Cash Flow | 9.01 | 11.59 | 12.38 | 47.86 | 12.99 |
| EV to Operating Cash Flow | 6.32 | 7.59 | 8.60 | 18.19 | 9.65 |
| Tangible Book Value Per Share | 6577.44 | 6628.41 | 6533.45 | 6426.07 | 6046.64 |
| Shareholders’ Equity Per Share | 6452.95 | 6483.19 | 6407.65 | 6331.62 | 6078.42 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.70 | 0.38 | 0.31 | 0.24 | 0.40 |
| Revenue Per Share | 5232.50 | 5359.68 | 5724.82 | 5388.19 | 5877.23 |
| Net Income Per Share | 28.33 | 106.61 | 321.48 | 350.27 | 344.10 |
| Tax Burden | 0.32 | 0.58 | 0.66 | 0.72 | 0.59 |
| Interest Burden | 0.43 | 0.52 | 0.72 | 0.70 | 0.65 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.06 | 0.06 | 0.01 | 0.01 | 0.02 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 19.52 | 95092.66 | 2.65 | 1.28 | 3.27 |
Currency in IDR
