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Patrimoine et Commerce (FR:PAT)
:PAT
France Market
PAT
Patrimoine et Commerce
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Patrimoine et Commerce (PAT) Ratios

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Patrimoine et Commerce Ratios

FR:PAT's free cash flow for Q2 2026 was €0.90. For the 2026 fiscal year, FR:PAT's free cash flow was decreased by € and operating cash flow was €0.62. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.09 1.13 0.47 0.56 1.21
Quick Ratio
 1.09 1.13 0.47 0.55 1.21
Cash Ratio
 0.65 0.43 0.16 0.27 0.71
Solvency Ratio
 0.08 0.09 0.09 0.06 0.10
Operating Cash Flow Ratio
 0.43 0.68 0.37 0.40 0.42
Short-Term Operating Cash Flow Coverage
 0.43 0.68 0.56 0.62 0.91
Net Current Asset Value
€ -452.95M€ -421.40M€ -414.60M€ -398.07M€ -382.50M
Leverage Ratios
Debt-to-Assets Ratio
 0.44 0.44 0.44 0.46 0.47
Debt-to-Equity Ratio
 0.93 0.86 0.89 0.95 1.00
Debt-to-Capital Ratio
 0.48 0.46 0.47 0.49 0.50
Long-Term Debt-to-Capital Ratio
 0.43 0.42 0.40 0.42 0.45
Financial Leverage Ratio
 2.12 1.97 2.00 2.06 2.13
Debt Service Coverage Ratio
 0.60 0.92 0.47 0.52 0.82
Interest Coverage Ratio
 3.43 3.40 3.97 3.29 4.92
Debt to Market Cap
 1.18 1.11 1.27 1.44 1.73
Interest Debt Per Share
 28.59 27.88 28.54 28.20 29.32
Net Debt to EBITDA
 7.29 7.47 9.29 9.62 9.86
Profitability Margins
Gross Profit Margin
85.50%73.57%74.11%75.79%77.38%
EBIT Margin
86.55%76.22%61.91%65.26%65.89%
EBITDA Margin
86.77%76.22%62.06%65.43%66.10%
Operating Profit Margin
80.49%64.26%76.48%64.94%92.15%
Pretax Profit Margin
63.05%57.30%57.91%45.54%80.58%
Net Profit Margin
63.72%58.28%57.96%47.15%82.93%
Continuous Operations Profit Margin
62.49%56.88%57.68%45.77%79.99%
Net Income Per EBT
101.06%101.70%100.09%103.53%102.91%
EBT Per EBIT
78.33%89.18%75.73%70.12%87.45%
Return on Assets (ROA)
3.93%4.27%4.27%3.20%5.19%
Return on Equity (ROE)
8.21%8.41%8.56%6.61%11.09%
Return on Capital Employed (ROCE)
5.37%4.94%6.43%4.98%6.30%
Return on Invested Capital (ROIC)
4.92%4.68%5.82%4.56%5.96%
Return on Tangible Assets
3.93%4.27%4.27%44.42%40.96%
Earnings Yield
10.56%11.38%13.22%10.81%20.96%
Efficiency Ratios
Receivables Turnover
 1.87 2.23 2.52 2.71 2.55
Payables Turnover
 0.00 0.00 3.73 4.29 2.38
Inventory Turnover
 0.00 0.00 1.31K 24.77 60.09
Fixed Asset Turnover
 14.01 15.30 15.08 96.81 79.40
Asset Turnover
 0.06 0.07 0.07 0.07 0.06
Working Capital Turnover Ratio
 10.09 -2.52 -1.30 -4.26 3.58
Cash Conversion Cycle
 194.93 163.46 47.08 64.47 -4.37
Days of Sales Outstanding
 194.93 163.46 144.62 134.86 143.14
Days of Inventory Outstanding
 0.00 0.00 0.28 14.74 6.07
Days of Payables Outstanding
 0.00 0.00 97.81 85.12 153.59
Operating Cycle
 194.93 163.46 144.90 149.59 149.21
Cash Flow Ratios
Operating Cash Flow Per Share
 2.04 1.97 2.85 2.71 2.15
Free Cash Flow Per Share
 0.86 0.90 1.11 1.44 -1.94
CapEx Per Share
 1.18 1.06 0.97 1.27 4.08
Free Cash Flow to Operating Cash Flow
 0.42 0.46 0.39 0.53 -0.90
Dividend Paid and CapEx Coverage Ratio
 0.81 0.81 1.24 1.05 0.42
Capital Expenditure Coverage Ratio
 1.73 1.85 2.95 2.14 0.53
Operating Cash Flow Coverage Ratio
 0.07 0.07 0.10 0.10 0.07
Operating Cash Flow to Sales Ratio
 0.52 0.43 0.62 0.67 0.56
Free Cash Flow Yield
3.67%3.88%5.53%8.14%-12.78%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 9.29 8.79 7.56 9.25 4.77
Price-to-Sales (P/S) Ratio
 6.03 5.12 4.38 4.36 3.96
Price-to-Book (P/B) Ratio
 0.79 0.74 0.65 0.61 0.53
Price-to-Free Cash Flow (P/FCF) Ratio
 27.24 25.76 18.08 12.28 -7.83
Price-to-Operating Cash Flow Ratio
 11.50 11.81 7.04 6.54 7.06
Price-to-Earnings Growth (PEG) Ratio
 2.26 -11.69 0.19 -0.23 0.10
Price-to-Fair Value
 0.79 0.74 0.65 0.61 0.53
Enterprise Value Multiple
 14.23 14.19 16.35 16.29 15.84
Enterprise Value
 783.07M 777.84M 717.18M 656.21M 603.64M
EV to EBITDA
 14.23 14.19 16.35 16.29 15.84
EV to Sales
 12.35 10.82 10.15 10.66 10.47
EV to Free Cash Flow
 55.82 54.39 41.85 30.01 -20.71
EV to Operating Cash Flow
 23.52 24.93 16.30 15.98 18.69
Tangible Book Value Per Share
 30.12 31.99 31.76 28.21 27.99
Shareholders’ Equity Per Share
 29.83 31.37 31.04 28.95 28.64
Tax and Other Ratios
Effective Tax Rate
 <0.01 <0.01 <0.01 >-0.01 <0.01
Revenue Per Share
 3.89 4.53 4.59 4.06 3.83
Net Income Per Share
 2.48 2.64 2.66 1.91 3.17
Tax Burden
 1.01 1.02 1.00 1.04 1.03
Interest Burden
 0.73 0.75 0.94 0.70 1.22
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.00 0.00 0.01 0.01 0.01
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.82 0.74 1.07 1.46 0.68
Currency in EUR