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SAMSE SA (SAMS) Ratios
SAMSE SA Ratios
FR:SAMS's free cash flow for Q2 2026 was $17.31M. For the 2026 fiscal year, FR:SAMS's free cash flow was decreased by $-17.58M and operating cash flow was $34.89M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.54 | 1.60 | 1.77 | 1.73 | 1.64 |
| Quick Ratio | 0.87 | 0.94 | 1.08 | 1.00 | 0.93 |
| Cash Ratio | 0.20 | 0.22 | 0.39 | 0.35 | 0.30 |
| Solvency Ratio | 0.10 | 0.09 | 0.16 | 0.18 | 0.18 |
| Operating Cash Flow Ratio | 0.20 | 0.23 | 0.30 | 0.23 | 0.20 |
| Short-Term Operating Cash Flow Coverage | 1.34 | 1.06 | 2.57 | 1.58 | 1.70 |
| Net Current Asset Value | $ -207.17M | $ -206.99M | $ 35.52M | $ 67.62M | $ 20.13M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.36 | 0.39 | 0.27 | 0.25 | 0.26 |
| Debt-to-Equity Ratio | 1.00 | 1.07 | 0.64 | 0.61 | 0.62 |
| Debt-to-Capital Ratio | 0.50 | 0.52 | 0.39 | 0.38 | 0.38 |
| Long-Term Debt-to-Capital Ratio | 0.21 | 0.26 | 0.19 | 0.18 | 0.17 |
| Financial Leverage Ratio | 2.77 | 2.76 | 2.33 | 2.39 | 2.40 |
| Debt Service Coverage Ratio | 1.17 | 0.89 | 2.06 | 1.76 | 2.31 |
| Interest Coverage Ratio | 2.38 | 3.74 | 12.93 | 19.81 | 20.84 |
| Debt to Market Cap | 0.50 | 0.67 | 0.29 | 0.33 | 0.25 |
| Interest Debt Per Share | 167.48 | 195.10 | 120.62 | 109.45 | 103.55 |
| Net Debt to EBITDA | 3.96 | 4.01 | 1.31 | 1.03 | 1.16 |
| Profitability Margins | |||||
| Gross Profit Margin | 7.21% | 8.07% | 10.92% | 11.86% | 12.15% |
| EBIT Margin | 2.00% | 3.01% | 5.66% | 6.61% | 7.05% |
| EBITDA Margin | 6.46% | 6.85% | 8.60% | 9.41% | 10.02% |
| Operating Profit Margin | 2.00% | 3.01% | 5.78% | 6.55% | 7.01% |
| Pretax Profit Margin | 1.88% | 2.22% | 5.59% | 6.82% | 7.31% |
| Net Profit Margin | 1.33% | 1.36% | 4.05% | 4.96% | 5.28% |
| Continuous Operations Profit Margin | 1.41% | 1.45% | 4.20% | 5.12% | 5.46% |
| Net Income Per EBT | 70.65% | 61.24% | 72.38% | 72.75% | 72.31% |
| EBT Per EBIT | 94.01% | 73.73% | 96.69% | 104.18% | 104.23% |
| Return on Assets (ROA) | 1.53% | 1.56% | 5.18% | 6.50% | 6.82% |
| Return on Equity (ROE) | 4.23% | 4.29% | 12.08% | 15.52% | 16.39% |
| Return on Capital Employed (ROCE) | 3.44% | 5.07% | 11.09% | 13.39% | 14.14% |
| Return on Invested Capital (ROIC) | 2.32% | 2.92% | 7.69% | 9.06% | 9.70% |
| Return on Tangible Assets | 1.61% | 1.63% | 5.38% | 6.90% | 7.27% |
| Earnings Yield | 5.24% | 5.33% | 11.04% | 14.71% | 13.17% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.22 | 5.11 | 9.05 | 8.68 | 9.47 |
| Payables Turnover | 6.72 | 7.06 | 7.17 | 6.29 | 6.39 |
| Inventory Turnover | 4.83 | 4.95 | 4.98 | 4.43 | 4.44 |
| Fixed Asset Turnover | 2.94 | 4.53 | 6.66 | 7.37 | 7.37 |
| Asset Turnover | 1.15 | 1.14 | 1.28 | 1.31 | 1.29 |
| Working Capital Turnover Ratio | 6.17 | 5.50 | 4.98 | 5.48 | 6.05 |
| Cash Conversion Cycle | 91.30 | 93.52 | 62.75 | 66.35 | 63.66 |
| Days of Sales Outstanding | 69.98 | 71.47 | 40.31 | 42.07 | 38.54 |
| Days of Inventory Outstanding | 75.59 | 73.77 | 73.33 | 82.32 | 82.24 |
| Days of Payables Outstanding | 54.28 | 51.72 | 50.89 | 58.05 | 57.11 |
| Operating Cycle | 145.58 | 145.24 | 113.64 | 124.40 | 120.77 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 29.61 | 36.23 | 43.22 | 35.38 | 28.00 |
| Free Cash Flow Per Share | 20.06 | 19.93 | 26.84 | 21.99 | 18.05 |
| Dividend Paid and CapEx Coverage Ratio | 1.74 | 1.37 | 1.33 | 1.20 | 1.56 |
| Capital Expenditure Coverage Ratio | 3.10 | 2.22 | 2.64 | 2.64 | 2.81 |
| Operating Cash Flow Coverage Ratio | 0.18 | 0.19 | 0.37 | 0.33 | 0.27 |
| Operating Cash Flow to Sales Ratio | 0.06 | 0.06 | 0.08 | 0.06 | 0.05 |
| Free Cash Flow Yield | 15.20% | 13.84% | 13.29% | 11.73% | 8.76% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 17.44 | 18.77 | 9.06 | 6.80 | 7.59 |
| Price-to-Sales (P/S) Ratio | 0.25 | 0.26 | 0.37 | 0.34 | 0.40 |
| Price-to-Book (P/B) Ratio | 0.81 | 0.81 | 1.09 | 1.06 | 1.24 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.58 | 7.22 | 7.53 | 8.53 | 11.41 |
| Price-to-Operating Cash Flow Ratio | 4.46 | 3.97 | 4.67 | 5.30 | 7.36 |
| Price-to-Earnings Growth (PEG) Ratio | -13.37 | -0.29 | -0.47 | 4.19 | 0.08 |
| Enterprise Value Multiple | 7.89 | 7.73 | 5.57 | 4.62 | 5.16 |
| Enterprise Value | 980.79M | 1.02B | 904.99M | 830.66M | 914.96M |
| EV to EBITDA | 7.89 | 7.73 | 5.57 | 4.62 | 5.16 |
| EV to Sales | 0.51 | 0.53 | 0.48 | 0.43 | 0.52 |
| EV to Free Cash Flow | 13.21 | 15.00 | 9.84 | 10.98 | 14.71 |
| EV to Operating Cash Flow | 8.95 | 8.25 | 6.11 | 6.83 | 9.48 |
| Tangible Book Value Per Share | 142.94 | 157.21 | 171.55 | 156.34 | 143.69 |
| Shareholders’ Equity Per Share | 163.73 | 178.73 | 184.67 | 177.70 | 165.56 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.25 | 0.35 | 0.25 | 0.25 | 0.25 |
| Revenue Per Share | 520.02 | 564.38 | 551.28 | 555.70 | 513.55 |
| Net Income Per Share | 6.92 | 7.67 | 22.30 | 27.58 | 27.14 |
| Tax Burden | 0.71 | 0.61 | 0.72 | 0.73 | 0.72 |
| Interest Burden | 0.94 | 0.74 | 0.99 | 1.03 | 1.04 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.01 | 0.04 | 0.20 | 0.01 | 0.01 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 4.28 | 4.72 | 1.94 | 1.28 | 1.03 |
Currency in EUR
