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Airtificial Intelligence Structures SA (AI) Ratios
Airtificial Intelligence Structures SA Ratios
ES:AI's free cash flow for Q2 2026 was $-8.00M. For the 2026 fiscal year, ES:AI's free cash flow was decreased by $-701.00K and operating cash flow was $-7.30M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.80 | 1.18 | 0.95 | 1.13 | 1.47 |
| Quick Ratio | 0.66 | 1.04 | 0.83 | 1.02 | 1.31 |
| Cash Ratio | 0.13 | 0.32 | 0.06 | 0.10 | 0.29 |
| Solvency Ratio | -0.11 | 0.05 | -0.00 | -0.01 | -0.07 |
| Operating Cash Flow Ratio | -0.07 | 0.06 | 0.03 | -0.19 | -0.30 |
| Short-Term Operating Cash Flow Coverage | -0.17 | 0.25 | 0.07 | -0.56 | -1.08 |
| Net Current Asset Value | $ -63.31M | $ -44.42M | $ -60.30M | $ -58.15M | $ -51.58M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.32 | 0.08 | 0.44 | 0.30 | 0.27 |
| Debt-to-Equity Ratio | 1.12 | 0.24 | 1.43 | 0.88 | 0.75 |
| Debt-to-Capital Ratio | 0.53 | 0.19 | 0.59 | 0.47 | 0.43 |
| Long-Term Debt-to-Capital Ratio | 0.24 | 0.00 | 0.43 | 0.34 | 0.33 |
| Financial Leverage Ratio | 3.55 | 2.80 | 3.26 | 2.93 | 2.77 |
| Debt Service Coverage Ratio | -0.10 | 0.57 | 0.07 | 0.08 | -0.27 |
| Interest Coverage Ratio | -2.32 | 0.71 | 0.27 | -0.25 | -2.26 |
| Debt to Market Cap | 0.42 | 0.14 | 0.50 | 0.79 | 0.51 |
| Interest Debt Per Share | 0.04 | 0.02 | 0.07 | 0.05 | 0.05 |
| Net Debt to EBITDA | -10.59 | -0.77 | 24.23 | 22.63 | -6.71 |
| Profitability Margins | |||||
| Gross Profit Margin | -1.35% | 54.44% | 55.15% | 51.90% | 47.07% |
| EBIT Margin | -13.94% | 3.66% | -0.10% | -3.98% | -14.82% |
| EBITDA Margin | -5.02% | 10.49% | 3.44% | 2.53% | -7.53% |
| Operating Profit Margin | -13.94% | 4.40% | 1.53% | -0.97% | -12.07% |
| Pretax Profit Margin | -26.38% | -2.53% | -4.08% | -7.79% | -20.17% |
| Net Profit Margin | -26.64% | 0.60% | -4.23% | -8.03% | -19.23% |
| Continuous Operations Profit Margin | -26.64% | 0.56% | -4.26% | -8.08% | -19.31% |
| Net Income Per EBT | 100.98% | -23.82% | 103.47% | 103.13% | 95.34% |
| EBT Per EBIT | 189.23% | -57.62% | -267.32% | 806.31% | 167.09% |
| Return on Assets (ROA) | -12.44% | 0.29% | -2.09% | -3.77% | -7.40% |
| Return on Equity (ROE) | -44.11% | 0.81% | -6.83% | -11.03% | -20.48% |
| Return on Capital Employed (ROCE) | -13.30% | 3.42% | 1.31% | -0.67% | -6.36% |
| Return on Invested Capital (ROIC) | -9.23% | -0.66% | 0.98% | -0.57% | -5.51% |
| Return on Tangible Assets | -20.71% | 0.45% | -3.26% | -6.45% | -12.40% |
| Earnings Yield | -17.31% | 0.47% | -2.46% | -10.35% | -15.08% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.90 | 2.03 | 1.92 | 1.74 | 1.65 |
| Payables Turnover | 3.69 | 1.92 | 1.74 | 2.05 | 2.08 |
| Inventory Turnover | 6.59 | 4.04 | 4.36 | 6.15 | 4.67 |
| Fixed Asset Turnover | 4.18 | 4.53 | 3.60 | 3.79 | 3.18 |
| Asset Turnover | 0.47 | 0.48 | 0.50 | 0.47 | 0.38 |
| Working Capital Turnover Ratio | -41.75 | 17.96 | 43.40 | 5.33 | 6.04 |
| Cash Conversion Cycle | 148.17 | 80.21 | 64.43 | 90.98 | 124.08 |
| Days of Sales Outstanding | 191.75 | 179.66 | 190.19 | 209.63 | 221.10 |
| Days of Inventory Outstanding | 55.41 | 90.30 | 83.77 | 59.34 | 78.11 |
| Days of Payables Outstanding | 98.99 | 189.76 | 209.53 | 177.99 | 175.13 |
| Operating Cycle | 247.16 | 269.96 | 273.96 | 268.97 | 299.21 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.00 | 0.00 | 0.00 | -0.01 | -0.01 |
| Free Cash Flow Per Share | -0.01 | 0.00 | 0.00 | -0.01 | -0.02 |
| Dividend Paid and CapEx Coverage Ratio | -1.50 | 2.01 | 1.99 | -7.33 | -13.68 |
| Capital Expenditure Coverage Ratio | -1.50 | 2.01 | 1.99 | -7.33 | -13.68 |
| Operating Cash Flow Coverage Ratio | -0.12 | 0.25 | 0.03 | -0.21 | -0.30 |
| Operating Cash Flow to Sales Ratio | -0.08 | 0.04 | 0.03 | -0.13 | -0.21 |
| Free Cash Flow Yield | -8.59% | 1.77% | 0.78% | -19.62% | -17.73% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -5.78 | 211.82 | -40.66 | -9.66 | -6.63 |
| Price-to-Sales (P/S) Ratio | 1.54 | 1.28 | 1.72 | 0.78 | 1.28 |
| Price-to-Book (P/B) Ratio | 2.55 | 1.71 | 2.78 | 1.07 | 1.36 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -11.64 | 56.51 | 128.98 | -5.10 | -5.64 |
| Price-to-Operating Cash Flow Ratio | -19.41 | 28.42 | 64.10 | -5.79 | -6.05 |
| Price-to-Earnings Growth (PEG) Ratio | 0.00 | -1.88 | 0.97 | 0.17 | 0.15 |
| Enterprise Value Multiple | -41.27 | 11.41 | 74.22 | 53.34 | -23.64 |
| Enterprise Value | 194.57M | 131.77M | 255.45M | 123.92M | 141.65M |
| EV to EBITDA | -41.27 | 11.41 | 74.22 | 53.34 | -23.64 |
| EV to Sales | 2.07 | 1.20 | 2.55 | 1.35 | 1.78 |
| EV to Free Cash Flow | -15.66 | 52.94 | 191.49 | -8.85 | -7.88 |
| EV to Operating Cash Flow | -26.11 | 26.62 | 95.18 | -10.06 | -8.45 |
| Tangible Book Value Per Share | -0.02 | -0.00 | -0.01 | -0.01 | -0.01 |
| Shareholders’ Equity Per Share | 0.04 | 0.05 | 0.05 | 0.05 | 0.06 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.01 | 1.22 | -0.04 | -0.04 | 0.04 |
| Revenue Per Share | 0.06 | 0.07 | 0.08 | 0.07 | 0.07 |
| Net Income Per Share | -0.02 | 0.00 | -0.00 | -0.01 | -0.01 |
| Tax Burden | 1.01 | -0.24 | 1.03 | 1.03 | 0.95 |
| Interest Burden | 1.89 | -0.69 | 38.95 | 1.96 | 1.36 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.01 | 0.01 | 0.00 |
| SG&A to Revenue | 0.13 | 0.01 | 0.01 | 0.05 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.30 | -1.78 | -0.66 | 1.72 | 1.04 |
Currency in EUR
