SOCIETE INDUSTRIELLE ET FINANCIERE DE L' ARTOIS (ARTO) Ratios
SOCIETE INDUSTRIELLE ET FINANCIERE DE L' ARTOIS Ratios
FR:ARTO's free cash flow for Q2 2026 was $-6.04M. For the 2026 fiscal year, FR:ARTO's free cash flow was decreased by $-393.00K and operating cash flow was $-5.64M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 6.62 | 7.48 | 6.59 | 8.19 | 8.41 |
| Quick Ratio | 6.38 | 7.22 | 6.34 | 7.88 | 8.16 |
| Cash Ratio | 5.97 | 6.71 | 5.90 | 7.43 | 7.75 |
| Solvency Ratio | 0.09 | 0.21 | 0.25 | 0.22 | 0.15 |
| Operating Cash Flow Ratio | -0.13 | -0.13 | 0.05 | 0.08 | 0.14 |
| Short-Term Operating Cash Flow Coverage | -0.22 | -0.26 | 0.10 | 0.18 | 0.33 |
| Net Current Asset Value | $ 635.07M | $ 682.30M | $ 675.35M | $ 667.91M | $ 650.36M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.03 | 0.02 | 0.03 | 0.02 | 0.02 |
| Debt-to-Equity Ratio | 0.03 | 0.02 | 0.03 | 0.02 | 0.02 |
| Debt-to-Capital Ratio | 0.03 | 0.02 | 0.03 | 0.02 | 0.02 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.05 | 1.05 | 1.06 | 1.06 | 1.05 |
| Debt Service Coverage Ratio | -0.25 | 0.33 | 0.49 | 0.47 | 0.41 |
| Interest Coverage Ratio | -28.64 | 2.31 | -3.04 | -1.84 | -8.92 |
| Debt to Market Cap | 0.24 | 0.02 | 0.04 | 0.03 | 0.03 |
| Interest Debt Per Share | 2129.41 | 234.21 | 225.20 | 157.45 | 148.12 |
| Net Debt to EBITDA | 49.28 | -25.46 | -17.97 | -30.57 | -35.77 |
| Profitability Margins | |||||
| Gross Profit Margin | 33.55% | 31.78% | 31.57% | 31.40% | 33.66% |
| EBIT Margin | -10.55% | 16.04% | 22.47% | 14.24% | 12.28% |
| EBITDA Margin | -9.05% | 16.04% | 23.15% | 14.43% | 15.10% |
| Operating Profit Margin | -9.81% | -1.55% | -4.26% | -0.59% | -8.28% |
| Pretax Profit Margin | 4.09% | 15.98% | 21.07% | 13.81% | 12.03% |
| Net Profit Margin | 6.09% | 12.65% | 19.11% | 14.09% | 10.14% |
| Continuous Operations Profit Margin | 0.74% | 10.69% | 16.05% | 12.54% | 10.14% |
| Net Income Per EBT | 148.89% | 79.14% | 90.70% | 102.09% | 84.28% |
| EBT Per EBIT | -41.69% | -1028.00% | -494.12% | -2325.91% | -145.32% |
| Return on Assets (ROA) | 0.36% | 0.83% | 1.47% | 1.07% | 0.63% |
| Return on Equity (ROE) | 0.38% | 0.87% | 1.56% | 1.13% | 0.66% |
| Return on Capital Employed (ROCE) | -0.61% | -0.11% | -0.35% | -0.05% | -0.54% |
| Return on Invested Capital (ROIC) | -0.11% | -0.07% | -0.26% | -0.04% | -0.45% |
| Return on Tangible Assets | 0.36% | 0.83% | 1.47% | 1.08% | 0.63% |
| Earnings Yield | 3.03% | 0.83% | 2.19% | 1.65% | 0.82% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.64 | 3.38 | 3.38 | 0.00 | 4.15 |
| Payables Turnover | 4.53 | 5.31 | 4.63 | 4.45 | 3.74 |
| Inventory Turnover | 3.25 | 4.04 | 3.58 | 3.42 | 3.54 |
| Fixed Asset Turnover | 7.83 | 9.28 | 8.37 | 7.47 | 5.75 |
| Asset Turnover | 0.06 | 0.07 | 0.08 | 0.08 | 0.06 |
| Working Capital Turnover Ratio | 0.21 | 0.24 | 0.23 | 0.22 | 0.18 |
| Cash Conversion Cycle | 132.27 | 129.51 | 131.02 | 24.70 | 93.60 |
| Days of Sales Outstanding | 100.36 | 107.86 | 108.01 | 0.00 | 87.99 |
| Days of Inventory Outstanding | 112.42 | 90.41 | 101.87 | 106.68 | 103.13 |
| Days of Payables Outstanding | 80.51 | 68.76 | 78.86 | 81.98 | 97.52 |
| Operating Cycle | 212.78 | 198.27 | 209.88 | 106.68 | 191.12 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -450.94 | -61.87 | 22.33 | 28.20 | 46.70 |
| Free Cash Flow Per Share | -575.94 | -74.93 | 14.21 | 17.57 | 39.70 |
| Dividend Paid and CapEx Coverage Ratio | -0.65 | -0.66 | 0.32 | 0.63 | 1.14 |
| Capital Expenditure Coverage Ratio | -3.61 | -4.74 | 9.06 | 2.65 | 6.67 |
| Operating Cash Flow Coverage Ratio | -0.21 | -0.26 | 0.10 | 0.18 | 0.32 |
| Operating Cash Flow to Sales Ratio | -0.11 | -0.09 | 0.04 | 0.05 | 0.10 |
| Free Cash Flow Yield | -6.70% | -0.69% | 0.27% | 0.37% | 0.71% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 275.82 | 120.88 | 45.66 | 60.64 | 122.28 |
| Price-to-Sales (P/S) Ratio | 2.01 | 15.29 | 8.72 | 8.55 | 12.39 |
| Price-to-Book (P/B) Ratio | 0.12 | 1.05 | 0.71 | 0.69 | 0.81 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -14.93 | -145.47 | 365.81 | 270.87 | 141.06 |
| Price-to-Operating Cash Flow Ratio | -19.07 | -176.18 | 232.84 | 168.81 | 119.91 |
| Price-to-Earnings Growth (PEG) Ratio | -4.67 | -3.66 | 1.01 | 0.85 | -1.70 |
| Enterprise Value Multiple | 27.09 | 69.83 | 19.72 | 28.66 | 46.29 |
| Enterprise Value | -335.89M | 1.80B | 724.39M | 613.21M | 840.92M |
| EV to EBITDA | 27.09 | 69.83 | 19.72 | 28.66 | 46.29 |
| EV to Sales | -2.45 | 11.20 | 4.57 | 4.14 | 6.99 |
| EV to Free Cash Flow | 18.23 | -106.61 | 191.43 | 131.08 | 79.57 |
| EV to Operating Cash Flow | 23.28 | -129.11 | 121.85 | 81.70 | 67.64 |
| Tangible Book Value Per Share | 68584.38 | 10341.00 | 7254.40 | 6921.24 | 6881.69 |
| Shareholders’ Equity Per Share | 69147.09 | 10377.70 | 7295.96 | 6939.44 | 6912.63 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.82 | 0.33 | 0.24 | 0.09 | 0.16 |
| Revenue Per Share | 4281.25 | 713.05 | 596.09 | 556.93 | 451.82 |
| Net Income Per Share | 260.56 | 90.18 | 113.89 | 78.49 | 45.80 |
| Tax Burden | 1.49 | 0.79 | 0.91 | 1.02 | 0.84 |
| Interest Burden | -0.39 | 1.00 | 0.94 | 0.97 | 0.98 |
| Research & Development to Revenue | 0.09 | 0.00 | 0.08 | 0.08 | 0.10 |
| SG&A to Revenue | -0.06 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -14.27 | -0.81 | 0.20 | 0.40 | 1.02 |
Currency in EUR
