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Boiron SA (BOI) Ratios
Boiron SA Ratios
FR:BOI's free cash flow for Q2 2026 was $10.20M. For the 2026 fiscal year, FR:BOI's free cash flow was decreased by $-5.30M and operating cash flow was $15.51M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.22 | 2.51 | 2.27 | 3.12 | 2.86 |
| Quick Ratio | 1.48 | 1.61 | 1.50 | 2.49 | 2.32 |
| Cash Ratio | 0.60 | 0.58 | 0.59 | 1.64 | 1.48 |
| Solvency Ratio | 0.30 | 0.21 | 0.31 | 0.33 | 0.26 |
| Operating Cash Flow Ratio | 0.40 | 0.38 | 0.36 | 0.39 | 0.21 |
| Short-Term Operating Cash Flow Coverage | 6.22 | 136.03 | 14.00 | 26.93 | 25.84 |
| Net Current Asset Value | $ 83.48M | $ 82.84M | $ 87.51M | $ 245.69M | $ 213.44M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.05 | 0.03 | 0.02 | 0.03 | 0.02 |
| Debt-to-Equity Ratio | 0.08 | 0.04 | 0.03 | 0.04 | 0.02 |
| Debt-to-Capital Ratio | 0.07 | 0.04 | 0.03 | 0.04 | 0.02 |
| Long-Term Debt-to-Capital Ratio | 0.01 | 0.01 | 0.00 | 0.02 | 0.00 |
| Financial Leverage Ratio | 1.53 | 1.52 | 1.50 | 1.42 | 1.45 |
| Debt Service Coverage Ratio | 5.56 | 22.43 | 13.68 | 20.60 | 33.80 |
| Interest Coverage Ratio | 20.84 | 9.74 | 35.51 | 36.32 | 69.70 |
| Debt to Market Cap | 0.02 | 0.01 | 0.01 | 0.02 | 0.01 |
| Interest Debt Per Share | 1.89 | 0.96 | 0.86 | 1.36 | 0.75 |
| Net Debt to EBITDA | -0.72 | -1.09 | -0.82 | -2.50 | -2.82 |
| Profitability Margins | |||||
| Gross Profit Margin | 72.98% | 73.58% | 72.60% | 71.08% | 71.97% |
| EBIT Margin | 7.06% | 3.13% | 9.74% | 11.14% | 9.97% |
| EBITDA Margin | 13.23% | 9.32% | 14.94% | 17.10% | 17.30% |
| Operating Profit Margin | 7.06% | 3.23% | 8.57% | 10.45% | 8.22% |
| Pretax Profit Margin | 8.37% | 2.99% | 9.50% | 10.85% | 9.85% |
| Net Profit Margin | 6.51% | 2.33% | 7.26% | 8.36% | 6.27% |
| Continuous Operations Profit Margin | 6.51% | 2.32% | 6.88% | 8.29% | 6.27% |
| Net Income Per EBT | 77.80% | 77.77% | 76.47% | 77.07% | 63.67% |
| EBT Per EBIT | 118.53% | 92.63% | 110.79% | 103.83% | 119.82% |
| Return on Assets (ROA) | 5.42% | 1.97% | 6.07% | 5.66% | 3.71% |
| Return on Equity (ROE) | 8.31% | 3.00% | 9.10% | 8.01% | 5.37% |
| Return on Capital Employed (ROCE) | 7.52% | 3.39% | 9.12% | 8.77% | 6.11% |
| Return on Invested Capital (ROIC) | 5.70% | 2.83% | 6.51% | 6.65% | 3.86% |
| Return on Tangible Assets | 6.76% | 2.48% | 7.62% | 7.84% | 5.10% |
| Earnings Yield | 6.14% | 2.44% | 5.13% | 5.07% | 4.56% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.78 | 4.43 | 5.67 | 5.31 | 3.60 |
| Payables Turnover | 3.42 | 3.47 | 3.03 | 3.20 | 2.89 |
| Inventory Turnover | 1.37 | 1.27 | 1.40 | 1.59 | 1.49 |
| Fixed Asset Turnover | 3.33 | 3.40 | 3.25 | 3.33 | 2.66 |
| Asset Turnover | 0.83 | 0.85 | 0.84 | 0.68 | 0.59 |
| Working Capital Turnover Ratio | 3.03 | 2.96 | 2.04 | 1.73 | 1.63 |
| Cash Conversion Cycle | 235.44 | 263.56 | 205.14 | 183.67 | 219.83 |
| Days of Sales Outstanding | 76.42 | 82.34 | 64.35 | 68.69 | 101.45 |
| Days of Inventory Outstanding | 265.82 | 286.54 | 261.31 | 228.96 | 244.77 |
| Days of Payables Outstanding | 106.81 | 105.32 | 120.52 | 113.98 | 126.40 |
| Operating Cycle | 342.25 | 368.88 | 325.66 | 297.65 | 346.22 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.03 | 2.43 | 2.62 | 3.46 | 1.93 |
| Free Cash Flow Per Share | 1.69 | 1.94 | 1.58 | 2.39 | 0.77 |
| Dividend Paid and CapEx Coverage Ratio | 1.20 | 1.32 | 0.21 | 1.71 | 0.91 |
| Capital Expenditure Coverage Ratio | 2.26 | 5.02 | 2.52 | 3.23 | 1.66 |
| Operating Cash Flow Coverage Ratio | 1.69 | 2.82 | 3.32 | 2.71 | 2.69 |
| Operating Cash Flow to Sales Ratio | 0.11 | 0.09 | 0.09 | 0.11 | 0.07 |
| Free Cash Flow Yield | 5.59% | 7.26% | 3.93% | 4.71% | 2.15% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 16.12 | 41.05 | 19.49 | 19.74 | 21.93 |
| Price-to-Sales (P/S) Ratio | 1.06 | 0.95 | 1.42 | 1.65 | 1.38 |
| Price-to-Book (P/B) Ratio | 1.35 | 1.23 | 1.77 | 1.58 | 1.18 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 17.89 | 13.78 | 25.42 | 21.24 | 46.52 |
| Price-to-Operating Cash Flow Ratio | 9.99 | 11.03 | 15.35 | 14.67 | 18.48 |
| Price-to-Earnings Growth (PEG) Ratio | 0.09 | -0.60 | -0.98 | 0.34 | 2.53 |
| Enterprise Value Multiple | 7.30 | 9.14 | 8.66 | 7.15 | 5.13 |
| Enterprise Value | 483.76M | 415.57M | 637.97M | 652.85M | 404.32M |
| EV to EBITDA | 7.30 | 9.14 | 8.66 | 7.15 | 5.13 |
| EV to Sales | 0.97 | 0.85 | 1.29 | 1.22 | 0.89 |
| EV to Free Cash Flow | 16.28 | 12.31 | 23.23 | 15.73 | 30.04 |
| EV to Operating Cash Flow | 9.09 | 9.86 | 14.02 | 10.86 | 11.93 |
| Tangible Book Value Per Share | 15.55 | 14.93 | 15.65 | 19.41 | 18.35 |
| Shareholders’ Equity Per Share | 22.39 | 21.78 | 22.67 | 32.07 | 30.36 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.16 | 0.28 | 0.24 | 0.36 |
| Revenue Per Share | 28.56 | 28.08 | 28.41 | 30.72 | 25.99 |
| Net Income Per Share | 1.86 | 0.65 | 2.06 | 2.57 | 1.63 |
| Tax Burden | 0.78 | 0.78 | 0.76 | 0.77 | 0.64 |
| Interest Burden | 1.19 | 0.96 | 0.98 | 0.97 | 0.99 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.49 | 0.49 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.63 | 3.72 | 1.27 | 1.35 | 1.19 |
Currency in EUR
