BOA Concept SA (ALBOA) Ratios
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BOA Concept SA Ratios
FR:ALBOA's free cash flow for Q2 2026 was €-1.15M. For the 2026 fiscal year, FR:ALBOA's free cash flow was decreased by €-213.11K and operating cash flow was €-935.79K. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.79 | 3.67 | 4.85 | 3.01 | 2.54 |
| Quick Ratio | 0.55 | 3.14 | 4.27 | 2.71 | 2.31 |
| Cash Ratio | 0.22 | 1.52 | 2.80 | 1.70 | 1.23 |
| Solvency Ratio | -0.03 | 0.06 | 0.32 | 0.34 | 0.31 |
| Operating Cash Flow Ratio | -0.03 | -0.07 | 0.19 | 0.33 | 0.52 |
| Short-Term Operating Cash Flow Coverage | -0.34 | -0.23 | 0.88 | 2.76 | 867.23 |
| Net Current Asset Value | € 4.29M | € 4.61M | € 13.05M | € 12.24M | € 4.68M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.24 | 0.26 | 0.12 | 0.12 | 0.21 |
| Debt-to-Equity Ratio | 0.53 | 0.45 | 0.16 | 0.20 | 0.50 |
| Debt-to-Capital Ratio | 0.35 | 0.31 | 0.14 | 0.17 | 0.34 |
| Long-Term Debt-to-Capital Ratio | 0.28 | 0.27 | 0.10 | 0.12 | 0.33 |
| Financial Leverage Ratio | 2.24 | 1.69 | 1.38 | 1.68 | 2.41 |
| Debt Service Coverage Ratio | -0.17 | 0.52 | 2.13 | 3.20 | 52.15 |
| Interest Coverage Ratio | -20.68 | -0.19 | 16.91 | 14.90 | 42.19 |
| Debt to Market Cap | 0.52 | 0.44 | 0.12 | 0.09 | 0.18 |
| Interest Debt Per Share | 7.83 | 7.92 | 2.81 | 3.21 | 3.88 |
| Net Debt to EBITDA | -2.17 | 1.10 | -3.72 | -2.22 | -1.29 |
| Profitability Margins | |||||
| Gross Profit Margin | 20.34% | 46.23% | 50.59% | 44.25% | 36.98% |
| EBIT Margin | -4.74% | 2.13% | 11.75% | 19.13% | 13.16% |
| EBITDA Margin | -3.11% | 4.85% | 14.16% | 21.40% | 16.91% |
| Operating Profit Margin | -4.74% | -0.47% | 9.50% | 19.05% | 13.13% |
| Pretax Profit Margin | -5.27% | 0.59% | 11.19% | 17.85% | 12.85% |
| Net Profit Margin | -3.66% | 2.45% | 9.72% | 14.25% | 13.20% |
| Continuous Operations Profit Margin | -3.58% | 2.45% | 9.72% | 14.25% | 13.22% |
| Net Income Per EBT | 69.33% | 417.22% | 86.86% | 79.83% | 102.78% |
| EBT Per EBIT | 111.14% | -125.94% | 117.75% | 93.72% | 97.84% |
| Return on Assets (ROA) | -3.07% | 1.15% | 7.01% | 11.80% | 13.96% |
| Return on Equity (ROE) | -6.88% | 1.95% | 9.65% | 19.82% | 33.58% |
| Return on Capital Employed (ROCE) | -22.21% | -0.26% | 8.33% | 22.54% | 21.62% |
| Return on Invested Capital (ROIC) | -10.98% | -0.25% | 6.91% | 17.12% | 21.61% |
| Return on Tangible Assets | -4.31% | 1.24% | 7.43% | 12.19% | 14.83% |
| Earnings Yield | -6.78% | 1.91% | 6.98% | 9.19% | 11.85% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.23 | 2.31 | 3.11 | 2.93 | 2.98 |
| Payables Turnover | 2.39 | 5.61 | 6.25 | 7.84 | 4.40 |
| Inventory Turnover | 1.75 | 3.02 | 3.47 | 5.14 | 8.02 |
| Fixed Asset Turnover | 15.51 | 9.74 | 11.68 | 19.48 | 56.23 |
| Asset Turnover | 0.84 | 0.47 | 0.72 | 0.83 | 1.06 |
| Working Capital Turnover Ratio | 8.76 | 0.97 | 1.07 | 1.79 | 2.81 |
| Cash Conversion Cycle | 168.73 | 214.22 | 163.89 | 148.89 | 84.95 |
| Days of Sales Outstanding | 112.91 | 158.25 | 117.20 | 124.37 | 122.36 |
| Days of Inventory Outstanding | 208.51 | 120.99 | 105.12 | 71.06 | 45.52 |
| Days of Payables Outstanding | 152.69 | 65.02 | 58.44 | 46.53 | 82.93 |
| Operating Cycle | 321.42 | 279.24 | 222.32 | 195.42 | 167.88 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.75 | -0.32 | 0.79 | 2.44 | 3.37 |
| Free Cash Flow Per Share | -1.48 | -9.66 | -0.45 | 0.90 | 2.89 |
| Dividend Paid and CapEx Coverage Ratio | -1.02 | -0.03 | 0.64 | 1.59 | 6.98 |
| Capital Expenditure Coverage Ratio | -1.02 | -0.03 | 0.64 | 1.59 | 6.98 |
| Operating Cash Flow Coverage Ratio | -0.10 | -0.04 | 0.29 | 0.83 | 0.88 |
| Operating Cash Flow to Sales Ratio | -0.03 | -0.02 | 0.05 | 0.12 | 0.17 |
| Free Cash Flow Yield | -9.94% | -56.00% | -1.95% | 2.82% | 13.42% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -19.29 | 52.27 | 14.33 | 10.88 | 8.44 |
| Price-to-Sales (P/S) Ratio | 0.54 | 1.28 | 1.39 | 1.55 | 1.11 |
| Price-to-Book (P/B) Ratio | 1.02 | 1.02 | 1.38 | 2.16 | 2.83 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -10.06 | -1.79 | -51.24 | 35.44 | 7.45 |
| Price-to-Operating Cash Flow Ratio | -19.89 | -54.05 | 29.43 | 13.13 | 6.38 |
| Price-to-Earnings Growth (PEG) Ratio | 0.06 | -0.66 | -0.32 | 0.71 | -0.00 |
| Enterprise Value Multiple | -19.48 | 27.45 | 6.12 | 5.02 | 5.30 |
| Enterprise Value | 16.26M | 17.35M | 13.90M | 21.57M | 13.30M |
| EV to EBITDA | -19.48 | 27.45 | 6.12 | 5.02 | 5.30 |
| EV to Sales | 0.61 | 1.33 | 0.87 | 1.08 | 0.90 |
| EV to Free Cash Flow | -11.32 | -1.86 | -31.88 | 24.58 | 5.99 |
| EV to Operating Cash Flow | -22.38 | -56.31 | 18.31 | 9.11 | 5.13 |
| Tangible Book Value Per Share | 6.48 | 14.88 | 15.54 | 14.15 | 6.65 |
| Shareholders’ Equity Per Share | 14.63 | 16.95 | 16.85 | 14.85 | 7.59 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.32 | -3.17 | 0.13 | 0.20 | -0.03 |
| Revenue Per Share | 27.54 | 13.49 | 16.73 | 20.64 | 19.29 |
| Net Income Per Share | -1.01 | 0.33 | 1.63 | 2.94 | 2.55 |
| Tax Burden | 0.69 | 4.17 | 0.87 | 0.80 | 1.03 |
| Interest Burden | 1.11 | 0.27 | 0.95 | 0.93 | 0.98 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.02 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.90 | 7.36 | 0.49 | 0.62 | 1.33 |
Currency in EUR
