Want to see FR:ALORA full AI Analyst Report?
Altheora SA (ALORA) Ratios
Altheora SA Ratios
FR:ALORA's free cash flow for Q2 2026 was $866.00K. For the 2026 fiscal year, FR:ALORA's free cash flow was decreased by $-405.00K and operating cash flow was $1.27M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.75 | 0.90 | 1.32 | 1.76 | 1.38 |
| Quick Ratio | 0.37 | 0.48 | 0.81 | 1.23 | 1.11 |
| Cash Ratio | 0.07 | 0.12 | 0.31 | 0.46 | 0.26 |
| Solvency Ratio | 0.02 | 0.05 | 0.03 | 0.03 | 0.07 |
| Operating Cash Flow Ratio | 0.14 | 0.06 | 0.11 | -0.05 | 0.06 |
| Short-Term Operating Cash Flow Coverage | 0.37 | 0.18 | 0.33 | -0.17 | 0.25 |
| Net Current Asset Value | $ -11.03M | $ -10.13M | $ -9.79M | $ -9.18M | $ -7.08M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.38 | 0.41 | 0.41 | 0.41 | 0.28 |
| Debt-to-Equity Ratio | 1.49 | 1.31 | 1.26 | 1.31 | 1.11 |
| Debt-to-Capital Ratio | 0.60 | 0.57 | 0.56 | 0.57 | 0.53 |
| Long-Term Debt-to-Capital Ratio | 0.43 | 0.45 | 0.49 | 0.57 | 0.53 |
| Financial Leverage Ratio | 3.89 | 3.22 | 3.11 | 3.21 | 3.96 |
| Debt Service Coverage Ratio | 0.10 | 0.29 | 0.36 | 0.26 | 0.67 |
| Interest Coverage Ratio | -3.57 | -1.27 | -1.13 | -5.65 | -1.70 |
| Debt to Market Cap | 1.74 | 2.68 | 1.97 | 2.56 | 0.98 |
| Interest Debt Per Share | 0.90 | 1.05 | 1.20 | 2.31 | 1.29 |
| Net Debt to EBITDA | 20.93 | 8.28 | 7.43 | 12.91 | 3.64 |
| Profitability Margins | |||||
| Gross Profit Margin | 21.90% | 60.11% | 57.17% | 48.30% | 54.31% |
| EBIT Margin | -6.57% | -4.08% | -3.20% | -4.30% | -1.35% |
| EBITDA Margin | 1.47% | 3.83% | 3.79% | 2.82% | 5.25% |
| Operating Profit Margin | -6.57% | -2.36% | -2.19% | -4.00% | -0.89% |
| Pretax Profit Margin | -7.39% | -5.34% | -5.15% | -5.01% | -3.04% |
| Net Profit Margin | -6.93% | -4.70% | -4.87% | -4.83% | -0.71% |
| Continuous Operations Profit Margin | -6.93% | -4.70% | -4.87% | -4.83% | -0.71% |
| Net Income Per EBT | 93.81% | 88.01% | 94.65% | 96.47% | 23.46% |
| EBT Per EBIT | 112.57% | 226.46% | 234.73% | 125.36% | 339.86% |
| Return on Assets (ROA) | -7.87% | -5.28% | -5.32% | -3.75% | -0.65% |
| Return on Equity (ROE) | -30.57% | -16.98% | -16.54% | -12.02% | -2.57% |
| Return on Capital Employed (ROCE) | -15.07% | -4.61% | -3.51% | -4.28% | -1.35% |
| Return on Invested Capital (ROIC) | -10.24% | -3.21% | -2.90% | -3.71% | -0.27% |
| Return on Tangible Assets | -8.58% | -5.65% | -5.58% | -3.94% | -0.67% |
| Earnings Yield | -35.65% | -34.70% | -25.81% | -19.52% | -1.68% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.61 | 7.43 | 7.38 | 4.04 | 3.39 |
| Payables Turnover | 5.06 | 3.65 | 3.67 | 2.53 | 2.48 |
| Inventory Turnover | 4.70 | 2.51 | 2.89 | 2.74 | 3.93 |
| Fixed Asset Turnover | 2.17 | 2.09 | 2.09 | 1.71 | 2.15 |
| Asset Turnover | 1.13 | 1.12 | 1.09 | 0.78 | 0.91 |
| Working Capital Turnover Ratio | -12.91 | 30.56 | 6.20 | 4.77 | 6.00 |
| Cash Conversion Cycle | 53.62 | 94.63 | 76.48 | 79.21 | 53.66 |
| Days of Sales Outstanding | 47.98 | 49.12 | 49.45 | 90.43 | 107.61 |
| Days of Inventory Outstanding | 77.74 | 145.54 | 126.35 | 133.08 | 92.96 |
| Days of Payables Outstanding | 72.10 | 100.03 | 99.33 | 144.30 | 146.90 |
| Operating Cycle | 125.72 | 194.67 | 175.80 | 223.51 | 200.57 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.15 | 0.07 | 0.09 | -0.08 | 0.11 |
| Free Cash Flow Per Share | 0.07 | -0.02 | 0.01 | -0.44 | -0.49 |
| Dividend Paid and CapEx Coverage Ratio | 1.91 | 0.78 | 1.07 | -0.21 | 0.19 |
| Capital Expenditure Coverage Ratio | 1.91 | 0.78 | 1.07 | -0.21 | 0.19 |
| Operating Cash Flow Coverage Ratio | 0.18 | 0.07 | 0.08 | -0.03 | 0.09 |
| Operating Cash Flow to Sales Ratio | 0.06 | 0.02 | 0.03 | -0.02 | 0.03 |
| Free Cash Flow Yield | 14.95% | -5.05% | 1.08% | -40.84% | -27.80% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -2.74 | -2.88 | -3.87 | -5.12 | -59.42 |
| Price-to-Sales (P/S) Ratio | 0.19 | 0.14 | 0.19 | 0.25 | 0.42 |
| Price-to-Book (P/B) Ratio | 0.86 | 0.49 | 0.64 | 0.62 | 1.53 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.69 | -19.82 | 92.94 | -2.45 | -3.60 |
| Price-to-Operating Cash Flow Ratio | 3.19 | 5.65 | 6.18 | -13.97 | 15.68 |
| Price-to-Earnings Growth (PEG) Ratio | -0.07 | 0.22 | 0.14 | -0.01 | 2.19 |
| Enterprise Value Multiple | 34.14 | 11.82 | 12.41 | 21.70 | 11.72 |
| Enterprise Value | 17.24M | 16.73M | 19.44M | 21.42M | 19.65M |
| EV to EBITDA | 34.14 | 11.82 | 12.41 | 21.70 | 11.72 |
| EV to Sales | 0.50 | 0.45 | 0.47 | 0.61 | 0.61 |
| EV to Free Cash Flow | 17.29 | -66.11 | 231.46 | -6.04 | -5.22 |
| EV to Operating Cash Flow | 8.25 | 18.84 | 15.38 | -34.49 | 22.75 |
| Tangible Book Value Per Share | 0.39 | 0.60 | 0.77 | 1.46 | 1.04 |
| Shareholders’ Equity Per Share | 0.57 | 0.76 | 0.90 | 1.74 | 1.14 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.06 | 0.12 | 0.05 | 0.04 | 0.77 |
| Revenue Per Share | 2.54 | 2.75 | 3.07 | 4.32 | 4.13 |
| Net Income Per Share | -0.18 | -0.13 | -0.15 | -0.21 | -0.03 |
| Tax Burden | 0.94 | 0.88 | 0.95 | 0.96 | 0.23 |
| Interest Burden | 1.13 | 1.31 | 1.61 | 1.16 | 2.25 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.23 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.88 | -0.51 | -0.63 | 0.37 | -3.79 |
Currency in EUR
