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Cirsa Enterprises, S.A.U. (CIRSA) Ratios
Cirsa Enterprises, S.A.U. Ratios
ES:CIRSA's free cash flow for Q2 2026 was $123.13M. For the 2026 fiscal year, ES:CIRSA's free cash flow was decreased by $-56.40M and operating cash flow was $179.52M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.89 | 0.75 | 0.92 | 0.61 | 0.78 |
| Quick Ratio | 0.87 | 0.73 | 0.88 | 0.57 | 0.74 |
| Cash Ratio | 0.49 | 0.40 | 0.52 | 0.34 | 0.52 |
| Solvency Ratio | 0.14 | 0.11 | 0.13 | 0.12 | 0.05 |
| Operating Cash Flow Ratio | 0.82 | 0.95 | 1.14 | 0.82 | 0.32 |
| Short-Term Operating Cash Flow Coverage | 3.40 | 10.00 | 10.05 | 1.90 | 0.60 |
| Net Current Asset Value | $ -2.48B | $ -3.06B | $ -2.70B | $ -2.67B | $ -2.72B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.57 | 0.72 | 0.69 | 0.74 | 0.87 |
| Debt-to-Equity Ratio | 3.10 | 35.43 | 7.63 | 22.69 | 111.93 |
| Debt-to-Capital Ratio | 0.76 | 0.97 | 0.88 | 0.96 | 0.99 |
| Long-Term Debt-to-Capital Ratio | 0.72 | 0.97 | 0.87 | 0.95 | 0.99 |
| Financial Leverage Ratio | 5.43 | 49.42 | 11.05 | 30.83 | 128.68 |
| Debt Service Coverage Ratio | 1.79 | 2.25 | 2.62 | 1.26 | 0.73 |
| Interest Coverage Ratio | 1.75 | 1.72 | 1.94 | 1.96 | 0.19 |
| Debt to Market Cap | 0.80 | 0.98 | 0.89 | 0.89 | 0.00 |
| Interest Debt Per Share | 14.61 | 17.25 | 15.71 | 15.46 | 0.00 |
| Net Debt to EBITDA | 2.37 | 3.54 | 3.50 | 4.12 | 7.99 |
| Profitability Margins | |||||
| Gross Profit Margin | 52.83% | 55.95% | 54.29% | 54.56% | 4.28% |
| EBIT Margin | 26.66% | 15.14% | 15.86% | 14.55% | 1.80% |
| EBITDA Margin | 48.24% | 31.89% | 31.72% | 32.05% | 40.10% |
| Operating Profit Margin | 26.66% | 17.13% | 17.25% | 15.93% | 4.22% |
| Pretax Profit Margin | 11.26% | 5.16% | 6.99% | 6.42% | -19.84% |
| Net Profit Margin | 4.42% | 0.59% | 4.02% | 3.33% | -18.90% |
| Continuous Operations Profit Margin | 7.12% | 2.06% | 5.63% | 4.68% | -18.30% |
| Net Income Per EBT | 39.22% | 11.39% | 57.55% | 51.80% | 95.29% |
| EBT Per EBIT | 42.24% | 30.12% | 40.49% | 40.29% | -470.57% |
| Return on Assets (ROA) | 1.89% | 0.34% | 2.24% | 1.69% | -4.63% |
| Return on Equity (ROE) | 10.25% | 16.69% | 24.81% | 52.20% | -595.16% |
| Return on Capital Employed (ROCE) | 13.64% | 11.87% | 11.12% | 9.97% | 1.23% |
| Return on Invested Capital (ROIC) | 8.23% | 4.56% | 8.65% | 6.50% | 1.03% |
| Return on Tangible Assets | 5.62% | 1.05% | 6.89% | 5.43% | -13.85% |
| Earnings Yield | 2.93% | 0.52% | 3.26% | 2.31% | 0.00% |
| Efficiency Ratios | |||||
| Receivables Turnover | 10.56 | 14.00 | 14.68 | 15.97 | 9.23 |
| Payables Turnover | 7.00 | 8.53 | 8.95 | 8.42 | 21.89 |
| Inventory Turnover | 55.29 | 71.02 | 56.23 | 37.24 | 39.46 |
| Fixed Asset Turnover | 2.90 | 3.96 | 3.78 | 3.45 | 1.58 |
| Asset Turnover | 0.43 | 0.57 | 0.56 | 0.51 | 0.24 |
| Working Capital Turnover Ratio | -14.22 | -21.38 | -13.96 | -9.34 | -5.03 |
| Cash Conversion Cycle | -10.97 | -11.60 | -9.44 | -10.70 | 32.11 |
| Days of Sales Outstanding | 34.56 | 26.07 | 24.86 | 22.85 | 39.54 |
| Days of Inventory Outstanding | 6.60 | 5.14 | 6.49 | 9.80 | 9.25 |
| Days of Payables Outstanding | 52.14 | 42.81 | 40.79 | 43.35 | 16.68 |
| Operating Cycle | 41.17 | 31.21 | 31.36 | 32.65 | 48.79 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.12 | 3.62 | 3.24 | 3.06 | 0.00 |
| Free Cash Flow Per Share | 2.60 | 2.48 | 2.25 | 2.20 | 0.00 |
| Dividend Paid and CapEx Coverage Ratio | 3.97 | 1.37 | 2.48 | 3.05 | 2.84 |
| Capital Expenditure Coverage Ratio | 5.97 | 3.17 | 3.26 | 3.56 | 2.84 |
| Operating Cash Flow Coverage Ratio | 0.24 | 0.23 | 0.22 | 0.21 | 0.06 |
| Operating Cash Flow to Sales Ratio | 0.32 | 0.28 | 0.27 | 0.30 | 0.21 |
| Free Cash Flow Yield | 17.55% | 16.96% | 15.40% | 15.05% | 0.00% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 34.42 | 194.13 | 30.65 | 43.36 | 0.00 |
| Price-to-Sales (P/S) Ratio | 1.51 | 1.14 | 1.23 | 1.44 | 0.00 |
| Price-to-Book (P/B) Ratio | 3.49 | 32.40 | 7.60 | 22.63 | 0.00 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 5.70 | 5.90 | 6.49 | 6.64 | 0.00 |
| Price-to-Operating Cash Flow Ratio | 4.74 | 4.04 | 4.51 | 4.77 | 0.00 |
| Price-to-Earnings Growth (PEG) Ratio | 0.07 | -2.30 | 0.74 | 0.00 | 0.00 |
| Enterprise Value Multiple | 5.49 | 7.12 | 7.38 | 8.62 | 7.99 |
| Enterprise Value | 4.38B | 4.88B | 4.66B | 4.70B | 2.56B |
| EV to EBITDA | 5.49 | 7.12 | 7.38 | 8.62 | 7.99 |
| EV to Sales | 2.65 | 2.27 | 2.34 | 2.76 | 3.20 |
| EV to Free Cash Flow | 10.03 | 11.73 | 12.35 | 12.73 | 23.28 |
| EV to Operating Cash Flow | 8.35 | 8.03 | 8.57 | 9.15 | 15.07 |
| Tangible Book Value Per Share | -10.41 | -13.90 | -11.77 | -11.93 | 0.00 |
| Shareholders’ Equity Per Share | 4.24 | 0.45 | 1.92 | 0.65 | 0.00 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.37 | 0.60 | 0.19 | 0.27 | 0.08 |
| Revenue Per Share | 9.83 | 12.80 | 11.85 | 10.13 | 0.00 |
| Net Income Per Share | 0.43 | 0.08 | 0.48 | 0.34 | 0.00 |
| Tax Burden | 0.39 | 0.11 | 0.58 | 0.52 | 0.95 |
| Interest Burden | 0.42 | 0.34 | 0.44 | 0.44 | -11.02 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.15 | 0.11 | 0.07 | 0.06 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 7.19 | 5.47 | 3.91 | 4.70 | -1.12 |
Currency in EUR
