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Substrate Artificial Intelligence SA (ES:SAI)
BME:SAI
Spanish Market
SAI
Substrate Artificial Intelligence SA
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Substrate Artificial Intelligence SA (SAI) Ratios

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Substrate Artificial Intelligence SA Ratios

ES:SAI's free cash flow for Q4 2025 was €0.96. For the 2025 fiscal year, ES:SAI's free cash flow was decreased by € and operating cash flow was €0.04. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 0.78 0.78 0.61 0.74 1.26
Quick Ratio
 0.68 0.68 0.57 0.68 1.14
Cash Ratio
 0.09 0.09 0.08 0.34 0.64
Solvency Ratio
 -0.25 -0.25 0.48 -0.35 0.06
Operating Cash Flow Ratio
 0.09 0.09 0.48 -0.28 -1.04
Short-Term Operating Cash Flow Coverage
 0.97 0.97 6.78 -20.92 -2.03
Net Current Asset Value
€ -9.98M€ -9.98M€ -11.52M€ -11.79M€ -2.29M
Leverage Ratios
Debt-to-Assets Ratio
 0.08 0.08 0.06 0.08 0.17
Debt-to-Equity Ratio
 0.14 0.14 0.10 0.16 0.22
Debt-to-Capital Ratio
 0.12 0.12 0.09 0.14 0.18
Long-Term Debt-to-Capital Ratio
 0.08 0.08 0.05 0.11 0.11
Financial Leverage Ratio
 1.67 1.67 1.49 1.97 1.31
Debt Service Coverage Ratio
 1.04 -1.46 5.53 -6.67 -10.63
Interest Coverage Ratio
 1.01 1.36 3.87 -9.27 -12.79
Debt to Market Cap
 0.19 0.62 0.36 0.19 0.51
Interest Debt Per Share
 0.06 0.06 0.05 0.06 0.17
Net Debt to EBITDA
 1.31 -0.88 0.25 0.13 -0.16
Profitability Margins
Gross Profit Margin
96.20%90.18%76.90%66.87%19.41%
EBIT Margin
8.00%-33.89%53.94%-85.99%-492.94%
EBITDA Margin
16.84%-25.06%65.26%-72.95%-482.32%
Operating Profit Margin
8.01%10.38%19.64%-86.83%-75.55%
Pretax Profit Margin
-41.52%-41.52%49.39%-95.35%-498.85%
Net Profit Margin
-41.30%-41.30%42.07%-101.43%0.36%
Continuous Operations Profit Margin
-40.83%-40.83%41.70%-98.33%-508.29%
Net Income Per EBT
99.47%99.47%85.18%106.37%-0.07%
EBT Per EBIT
-518.15%-399.97%251.51%109.82%660.28%
Return on Assets (ROA)
-11.29%-11.29%12.02%-19.29%0.05%
Return on Equity (ROE)
-18.39%-18.86%17.93%-38.09%0.06%
Return on Capital Employed (ROCE)
2.95%3.82%7.14%-23.28%-11.19%
Return on Invested Capital (ROIC)
2.80%3.63%5.90%-23.07%-10.51%
Return on Tangible Assets
-20.25%-20.25%19.52%-59.76%0.19%
Earnings Yield
-151.88%-93.65%80.13%-53.65%0.16%
Efficiency Ratios
Receivables Turnover
 1.81 1.81 2.90 1.81 6.72
Payables Turnover
 0.08 0.20 0.85 1.17 9.38
Inventory Turnover
 0.39 1.00 7.29 3.65 8.91
Fixed Asset Turnover
 20.62 20.62 12.75 10.94 22.20
Asset Turnover
 0.27 0.27 0.29 0.19 0.13
Working Capital Turnover Ratio
 -3.90 -4.12 -4.12 -6.18 -1.99
Cash Conversion Cycle
 -3.67K -1.30K -252.11 -10.10 56.42
Days of Sales Outstanding
 201.70 201.70 125.93 201.97 54.35
Days of Inventory Outstanding
 943.41 365.15 50.08 99.99 40.97
Days of Payables Outstanding
 4.81K 1.86K 428.12 312.06 38.90
Operating Cycle
 1.15K 566.85 176.01 301.96 95.32
Cash Flow Ratios
Operating Cash Flow Per Share
 0.01 0.01 0.07 -0.05 -0.11
Free Cash Flow Per Share
 0.01 -0.04 <0.01 -0.06 -0.11
CapEx Per Share
 <0.01 0.06 0.07 0.01 <0.01
Free Cash Flow to Operating Cash Flow
 0.84 -2.99 <0.01 1.25 1.03
Dividend Paid and CapEx Coverage Ratio
 6.32 0.25 1.01 -3.99 -34.47
Capital Expenditure Coverage Ratio
 6.32 0.25 1.01 -3.99 -34.47
Operating Cash Flow Coverage Ratio
 0.29 0.29 1.61 -1.01 -0.65
Operating Cash Flow to Sales Ratio
 0.09 0.09 0.36 -0.42 -0.84
Free Cash Flow Yield
5.24%-58.94%0.47%-27.96%-38.95%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 -0.66 -1.07 1.25 -1.86 620.92
Price-to-Sales (P/S) Ratio
 1.40 0.44 0.53 1.89 2.21
Price-to-Book (P/B) Ratio
 0.12 0.20 0.22 0.71 0.38
Price-to-Free Cash Flow (P/FCF) Ratio
 19.08 -1.70 213.86 -3.58 -2.57
Price-to-Operating Cash Flow Ratio
 3.12 5.07 1.45 -4.47 -2.64
Price-to-Earnings Growth (PEG) Ratio
 <0.01 <0.01 >-0.01 <0.01 -6.17
Price-to-Fair Value
 0.12 0.20 0.22 0.71 0.38
Enterprise Value Multiple
 9.61 -2.64 1.06 -2.46 -0.62
Enterprise Value
 29.15M 11.91M 12.07M 15.44M 9.33M
EV to EBITDA
 9.61 -2.64 1.06 -2.46 -0.62
EV to Sales
 1.62 0.66 0.69 1.79 2.98
EV to Free Cash Flow
 22.08 -2.54 280.50 -3.39 -3.45
EV to Operating Cash Flow
 18.59 7.59 1.90 -4.24 -3.55
Tangible Book Value Per Share
 0.12 0.12 0.20 -0.10 0.02
Shareholders’ Equity Per Share
 0.34 0.35 0.46 0.32 0.75
Tax and Other Ratios
Effective Tax Rate
 0.02 0.02 0.16 -0.03 -0.04
Revenue Per Share
 0.16 0.16 0.20 0.12 0.13
Net Income Per Share
 -0.07 -0.07 0.08 -0.12 <0.01
Tax Burden
 0.99 0.99 0.85 1.06 >-0.01
Interest Burden
 -5.19 1.23 0.92 1.11 1.01
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.07
SG&A to Revenue
 0.88 0.49 0.45 0.35 0.56
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 -0.21 -0.21 0.73 0.44 0.16
Currency in EUR