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SPIE SA (SPIE) Ratios
SPIE SA Ratios
FR:SPIE's free cash flow for Q2 2026 was $142.50M. For the 2026 fiscal year, FR:SPIE's free cash flow was decreased by $-25.90M and operating cash flow was $168.40M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.80 | 0.79 | 0.92 | 0.95 | 0.96 |
| Quick Ratio | 0.79 | 0.78 | 0.91 | 0.94 | 0.95 |
| Cash Ratio | 0.18 | 0.16 | 0.19 | 0.30 | 0.32 |
| Solvency Ratio | 0.08 | 0.08 | 0.07 | 0.06 | 0.06 |
| Operating Cash Flow Ratio | 0.18 | 0.21 | 0.18 | 0.15 | 0.14 |
| Short-Term Operating Cash Flow Coverage | 2.20 | 2.38 | 1.76 | 1.39 | 1.55 |
| Net Current Asset Value | $ -4.53B | $ -4.41B | $ -3.43B | $ -3.30B | $ -3.46B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.27 | 0.27 | 0.27 | 0.29 | 0.29 |
| Debt-to-Equity Ratio | 1.30 | 1.32 | 1.29 | 1.39 | 1.50 |
| Debt-to-Capital Ratio | 0.57 | 0.57 | 0.56 | 0.58 | 0.60 |
| Long-Term Debt-to-Capital Ratio | 0.45 | 0.46 | 0.46 | 0.49 | 0.52 |
| Financial Leverage Ratio | 4.78 | 4.81 | 4.69 | 4.73 | 5.13 |
| Debt Service Coverage Ratio | 1.77 | 1.49 | 1.23 | 1.02 | 1.19 |
| Interest Coverage Ratio | 3.75 | 4.94 | 4.78 | 5.76 | 5.01 |
| Debt to Market Cap | 0.06 | 0.43 | 0.44 | 0.56 | 0.59 |
| Interest Debt Per Share | 4.35 | 17.07 | 15.85 | 16.51 | 16.16 |
| Net Debt to EBITDA | 1.90 | 2.32 | 2.36 | 2.46 | 2.37 |
| Profitability Margins | |||||
| Gross Profit Margin | 4.85% | 86.25% | 8.06% | 86.43% | 87.05% |
| EBIT Margin | 5.77% | 5.18% | 5.22% | 3.81% | 4.83% |
| EBITDA Margin | 10.18% | 8.83% | 8.47% | 7.24% | 8.26% |
| Operating Profit Margin | 5.77% | 5.53% | 5.39% | 5.30% | 4.83% |
| Pretax Profit Margin | 2.80% | 4.13% | 4.11% | 2.96% | 3.87% |
| Net Profit Margin | 1.70% | 2.75% | 2.73% | 1.87% | 2.42% |
| Continuous Operations Profit Margin | 1.72% | 2.77% | 2.73% | 1.90% | 2.44% |
| Net Income Per EBT | 60.68% | 66.63% | 66.56% | 63.08% | 62.55% |
| EBT Per EBIT | 48.47% | 74.69% | 76.24% | 55.83% | 79.99% |
| Return on Assets (ROA) | 1.71% | 2.74% | 2.61% | 1.70% | 1.96% |
| Return on Equity (ROE) | 8.20% | 13.15% | 12.22% | 8.03% | 10.08% |
| Return on Capital Employed (ROCE) | 10.36% | 9.88% | 9.26% | 8.61% | 6.74% |
| Return on Invested Capital (ROIC) | 5.79% | 6.01% | 5.57% | 4.98% | 3.90% |
| Return on Tangible Assets | 3.66% | 5.99% | 5.17% | 3.33% | 3.92% |
| Earnings Yield | 0.53% | 5.43% | 5.14% | 3.82% | 4.64% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.37 | 4.44 | 4.20 | 3.99 | 3.92 |
| Payables Turnover | 8.92 | 2.52 | 13.31 | 1.66 | 1.70 |
| Inventory Turnover | 208.26 | 29.40 | 163.17 | 19.65 | 21.73 |
| Fixed Asset Turnover | 12.36 | 12.54 | 14.15 | 14.54 | 12.85 |
| Asset Turnover | 1.01 | 0.99 | 0.95 | 0.91 | 0.81 |
| Working Capital Turnover Ratio | -11.21 | -15.51 | -32.87 | -49.06 | -48.56 |
| Cash Conversion Cycle | 44.35 | -49.85 | 61.73 | -110.13 | -105.48 |
| Days of Sales Outstanding | 83.50 | 82.30 | 86.91 | 91.54 | 93.00 |
| Days of Inventory Outstanding | 1.75 | 12.42 | 2.24 | 18.57 | 16.79 |
| Days of Payables Outstanding | 40.90 | 144.56 | 27.42 | 220.24 | 215.27 |
| Operating Cycle | 85.25 | 94.71 | 89.15 | 110.11 | 109.79 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.21 | 5.50 | 4.33 | 3.54 | 3.22 |
| Free Cash Flow Per Share | 1.10 | 4.97 | 3.96 | 3.14 | 2.80 |
| Dividend Paid and CapEx Coverage Ratio | 3.27 | 3.97 | 3.79 | 3.36 | 3.26 |
| Capital Expenditure Coverage Ratio | 10.97 | 10.40 | 11.57 | 8.77 | 7.71 |
| Operating Cash Flow Coverage Ratio | 0.29 | 0.34 | 0.28 | 0.22 | 0.20 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.09 | 0.08 | 0.07 | 0.07 |
| Free Cash Flow Yield | 2.23% | 16.55% | 14.05% | 12.89% | 12.33% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 189.46 | 18.43 | 19.45 | 26.19 | 21.53 |
| Price-to-Sales (P/S) Ratio | 3.23 | 0.51 | 0.53 | 0.49 | 0.52 |
| Price-to-Book (P/B) Ratio | 15.58 | 2.42 | 2.38 | 2.10 | 2.17 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 44.87 | 6.04 | 7.12 | 7.76 | 8.11 |
| Price-to-Operating Cash Flow Ratio | 40.77 | 5.46 | 6.50 | 6.87 | 7.06 |
| Price-to-Earnings Growth (PEG) Ratio | -2.25 | 1.48 | 0.35 | -2.14 | 0.10 |
| Enterprise Value Multiple | 33.57 | 8.06 | 8.64 | 9.22 | 8.67 |
| Enterprise Value | 35.55B | 7.06B | 6.39B | 5.41B | 5.01B |
| EV to EBITDA | 33.57 | 8.06 | 8.64 | 9.22 | 8.67 |
| EV to Sales | 3.42 | 0.71 | 0.73 | 0.67 | 0.72 |
| EV to Free Cash Flow | 47.55 | 8.49 | 9.80 | 10.58 | 11.16 |
| EV to Operating Cash Flow | 43.22 | 7.67 | 8.95 | 9.38 | 9.72 |
| Tangible Book Value Per Share | -4.86 | -19.87 | -15.54 | -15.23 | -16.31 |
| Shareholders’ Equity Per Share | 3.16 | 12.41 | 11.86 | 11.58 | 10.47 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.38 | 0.33 | 0.33 | 0.36 | 0.37 |
| Revenue Per Share | 15.27 | 59.27 | 53.02 | 49.80 | 43.64 |
| Net Income Per Share | 0.26 | 1.63 | 1.45 | 0.93 | 1.06 |
| Tax Burden | 0.61 | 0.67 | 0.67 | 0.63 | 0.63 |
| Interest Burden | 0.48 | 0.80 | 0.79 | 0.78 | 0.80 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.02 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 4.66 | 3.35 | 2.98 | 3.75 | 3.03 |
Currency in EUR