Kumulus Vape SA (ALVAP) Ratios
Kumulus Vape SA Ratios
FR:ALVAP's free cash flow for Q2 2026 was $1.53M. For the 2026 fiscal year, FR:ALVAP's free cash flow was decreased by $-174.76K and operating cash flow was $1.71M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.84 | 3.23 | 3.65 | 3.06 | 4.44 |
| Quick Ratio | 1.74 | 1.69 | 2.40 | 1.17 | 2.79 |
| Cash Ratio | 0.65 | 0.79 | 1.29 | 0.10 | 1.06 |
| Solvency Ratio | 0.16 | 0.33 | 0.31 | 0.39 | 0.49 |
| Operating Cash Flow Ratio | 0.38 | -0.16 | 1.16 | -0.37 | 0.14 |
| Short-Term Operating Cash Flow Coverage | 3.24 | -1.54 | 21.16 | -59.19 | 107.44 |
| Net Current Asset Value | $ 12.30M | $ 12.25M | $ 10.95M | $ 10.39M | $ 8.81M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.13 | 0.15 | 0.15 | 0.04 | 0.03 |
| Debt-to-Equity Ratio | 0.21 | 0.25 | 0.24 | 0.07 | 0.03 |
| Debt-to-Capital Ratio | 0.17 | 0.20 | 0.19 | 0.06 | 0.03 |
| Long-Term Debt-to-Capital Ratio | 0.13 | 0.17 | 0.18 | 0.06 | 0.03 |
| Financial Leverage Ratio | 1.62 | 1.64 | 1.58 | 1.52 | 1.33 |
| Debt Service Coverage Ratio | 2.04 | 4.01 | 7.67 | 65.53 | 241.66 |
| Interest Coverage Ratio | 12.50 | 17.48 | 52.41 | 1130.06 | 698.08 |
| Debt to Market Cap | 0.29 | 0.26 | 0.15 | 0.03 | 0.01 |
| Interest Debt Per Share | 1.19 | 1.42 | 1.19 | 0.27 | 0.11 |
| Net Debt to EBITDA | -0.64 | -0.30 | -0.92 | 0.07 | -1.18 |
| Profitability Margins | |||||
| Gross Profit Margin | 21.86% | 14.30% | 7.34% | 11.56% | 12.70% |
| EBIT Margin | 3.41% | 6.36% | 5.77% | 5.37% | 5.60% |
| EBITDA Margin | 4.71% | 7.75% | 6.07% | 5.69% | 6.13% |
| Operating Profit Margin | 3.41% | 5.90% | 6.00% | 5.50% | 5.75% |
| Pretax Profit Margin | 2.51% | 6.03% | 5.65% | 5.37% | 5.59% |
| Net Profit Margin | 1.73% | 4.35% | 4.23% | 3.99% | 3.87% |
| Continuous Operations Profit Margin | 1.73% | 4.35% | 4.23% | 3.99% | 3.87% |
| Net Income Per EBT | 68.85% | 72.24% | 74.74% | 74.36% | 69.18% |
| EBT Per EBIT | 73.78% | 102.17% | 94.25% | 97.66% | 97.14% |
| Return on Assets (ROA) | 3.61% | 9.80% | 10.77% | 12.42% | 10.79% |
| Return on Equity (ROE) | 5.87% | 16.03% | 16.99% | 18.89% | 14.36% |
| Return on Capital Employed (ROCE) | 10.06% | 17.97% | 19.78% | 24.46% | 20.49% |
| Return on Invested Capital (ROIC) | 6.60% | 12.53% | 14.55% | 18.14% | 14.17% |
| Return on Tangible Assets | 4.05% | 11.07% | 10.80% | 12.52% | 10.91% |
| Earnings Yield | 8.22% | 16.79% | 10.55% | 7.70% | 4.34% |
| Efficiency Ratios | |||||
| Receivables Turnover | 13.56 | 15.83 | 11.28 | 14.91 | 18.01 |
| Payables Turnover | 8.42 | 10.55 | 16.19 | 14.41 | 16.95 |
| Inventory Turnover | 5.07 | 4.80 | 8.25 | 4.84 | 6.81 |
| Fixed Asset Turnover | 40.61 | 66.26 | 194.82 | 168.89 | 132.59 |
| Asset Turnover | 2.09 | 2.25 | 2.55 | 3.11 | 2.79 |
| Working Capital Turnover Ratio | 3.77 | 4.06 | 4.74 | 5.49 | 4.75 |
| Cash Conversion Cycle | 55.64 | 64.44 | 54.06 | 74.56 | 52.35 |
| Days of Sales Outstanding | 26.91 | 23.06 | 32.36 | 24.48 | 20.26 |
| Days of Inventory Outstanding | 72.06 | 76.00 | 44.26 | 75.42 | 53.62 |
| Days of Payables Outstanding | 43.34 | 34.61 | 22.55 | 25.34 | 21.53 |
| Operating Cycle | 98.97 | 99.05 | 76.61 | 99.90 | 73.88 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.00 | -0.36 | 2.04 | -0.69 | 0.13 |
| Free Cash Flow Per Share | 0.38 | -0.47 | 1.14 | -1.01 | 0.13 |
| Dividend Paid and CapEx Coverage Ratio | 1.26 | -1.37 | 2.04 | -1.62 | 0.00 |
| Capital Expenditure Coverage Ratio | 1.60 | -3.19 | 2.26 | -2.11 | 0.00 |
| Operating Cash Flow Coverage Ratio | 0.89 | -0.26 | 1.74 | -2.57 | 1.16 |
| Operating Cash Flow to Sales Ratio | 0.05 | -0.02 | 0.10 | -0.04 | 0.01 |
| Free Cash Flow Yield | 9.57% | -9.17% | 14.46% | -10.26% | 1.21% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 12.34 | 5.96 | 9.48 | 12.99 | 23.04 |
| Price-to-Sales (P/S) Ratio | 0.21 | 0.26 | 0.40 | 0.52 | 0.89 |
| Price-to-Book (P/B) Ratio | 0.71 | 0.96 | 1.61 | 2.45 | 3.31 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 10.45 | -10.90 | 6.92 | -9.75 | 82.77 |
| Price-to-Operating Cash Flow Ratio | 3.93 | -14.32 | 3.86 | -14.38 | 82.77 |
| Price-to-Earnings Growth (PEG) Ratio | -0.20 | 1.65 | 1.03 | 0.21 | 0.54 |
| Enterprise Value Multiple | 3.83 | 3.04 | 5.69 | 9.19 | 13.34 |
| Enterprise Value | 10.37M | 14.31M | 20.73M | 29.19M | 28.23M |
| EV to EBITDA | 3.83 | 3.04 | 5.69 | 9.19 | 13.34 |
| EV to Sales | 0.18 | 0.24 | 0.34 | 0.52 | 0.82 |
| EV to Free Cash Flow | 8.95 | -9.91 | 5.95 | -9.83 | 76.04 |
| EV to Operating Cash Flow | 3.37 | -13.02 | 3.32 | -14.49 | 76.04 |
| Tangible Book Value Per Share | 4.56 | 4.37 | 4.85 | 3.98 | 3.22 |
| Shareholders’ Equity Per Share | 5.53 | 5.38 | 4.88 | 4.02 | 3.26 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.31 | 0.28 | 0.25 | 0.26 | 0.31 |
| Revenue Per Share | 18.75 | 19.82 | 19.62 | 19.05 | 12.12 |
| Net Income Per Share | 0.32 | 0.86 | 0.83 | 0.76 | 0.47 |
| Tax Burden | 0.69 | 0.72 | 0.75 | 0.74 | 0.69 |
| Interest Burden | 0.74 | 0.95 | 0.98 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.09 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 3.10 | -0.42 | 2.46 | -0.90 | 0.56 |
Currency in EUR
