Acciona (0H4K) Ratios
Acciona Ratios
GB:0H4K's free cash flow for Q2 2026 was $-457.00M. For the 2026 fiscal year, GB:0H4K's free cash flow was decreased by $-400.00M and operating cash flow was $-57.00M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.19 | 1.00 | 1.08 | 1.05 | 1.05 |
| Quick Ratio | 0.99 | 0.83 | 0.83 | 0.89 | 0.89 |
| Cash Ratio | 0.41 | 0.30 | 0.30 | 0.30 | 0.34 |
| Solvency Ratio | 0.07 | 0.06 | 0.07 | 0.08 | 0.07 |
| Operating Cash Flow Ratio | 0.16 | 0.16 | 0.14 | 0.21 | 0.08 |
| Short-Term Operating Cash Flow Coverage | 1.06 | 0.79 | 0.84 | 0.98 | 0.30 |
| Net Current Asset Value | $ -13.71B | $ -14.01B | $ -11.52B | $ -8.10B | $ -6.81B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.38 | 0.36 | 0.35 | 0.35 | 0.35 |
| Debt-to-Equity Ratio | 2.89 | 2.61 | 2.24 | 1.62 | 1.60 |
| Debt-to-Capital Ratio | 0.74 | 0.72 | 0.69 | 0.62 | 0.61 |
| Long-Term Debt-to-Capital Ratio | 0.69 | 0.65 | 0.62 | 0.54 | 0.51 |
| Financial Leverage Ratio | 7.62 | 7.19 | 6.32 | 4.63 | 4.55 |
| Debt Service Coverage Ratio | 0.95 | 0.69 | 0.88 | 0.80 | 0.63 |
| Interest Coverage Ratio | 2.56 | 2.00 | 2.45 | 5.19 | 3.53 |
| Debt to Market Cap | 1.26 | 1.96 | 1.42 | 0.78 | 0.69 |
| Interest Debt Per Share | 262.39 | 242.56 | 214.18 | 149.68 | 130.25 |
| Net Debt to EBITDA | 2.89 | 3.25 | 3.09 | 3.07 | 2.99 |
| Profitability Margins | |||||
| Gross Profit Margin | 53.85% | 63.22% | 67.89% | 69.53% | 76.92% |
| EBIT Margin | 8.52% | 7.42% | 7.81% | 10.36% | 9.99% |
| EBITDA Margin | 14.05% | 13.35% | 14.24% | 16.18% | 18.82% |
| Operating Profit Margin | 8.52% | 6.86% | 7.35% | 11.92% | 10.24% |
| Pretax Profit Margin | 6.88% | 3.99% | 4.81% | 7.76% | 7.09% |
| Net Profit Margin | 3.97% | 2.20% | 3.18% | 5.49% | 4.10% |
| Continuous Operations Profit Margin | 5.58% | 3.17% | 3.65% | 5.81% | 4.83% |
| Net Income Per EBT | 57.69% | 55.16% | 66.06% | 70.77% | 57.76% |
| EBT Per EBIT | 80.74% | 58.13% | 65.47% | 65.14% | 69.29% |
| Return on Assets (ROA) | 2.24% | 1.22% | 1.71% | 2.72% | 1.69% |
| Return on Equity (ROE) | 17.06% | 8.77% | 10.80% | 12.59% | 7.70% |
| Return on Capital Employed (ROCE) | 7.62% | 6.46% | 6.45% | 9.03% | 6.54% |
| Return on Invested Capital (ROIC) | 5.64% | 4.48% | 4.41% | 5.71% | 3.97% |
| Return on Tangible Assets | 2.43% | 1.33% | 1.89% | 2.83% | 1.76% |
| Earnings Yield | 7.93% | 7.13% | 7.42% | 6.54% | 3.62% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.42 | 4.45 | 4.49 | 4.26 | 3.65 |
| Payables Turnover | 1.62 | 1.02 | 0.80 | 2.01 | 0.80 |
| Inventory Turnover | 3.53 | 2.96 | 1.78 | 2.77 | 1.69 |
| Fixed Asset Turnover | 1.61 | 1.41 | 1.36 | 1.12 | 0.94 |
| Asset Turnover | 0.56 | 0.55 | 0.54 | 0.50 | 0.41 |
| Working Capital Turnover Ratio | 16.27 | 37.85 | 24.60 | 32.58 | -101.63 |
| Cash Conversion Cycle | -14.58 | -153.65 | -171.79 | 36.39 | -139.17 |
| Days of Sales Outstanding | 106.82 | 81.98 | 81.34 | 85.72 | 100.07 |
| Days of Inventory Outstanding | 103.30 | 123.17 | 204.84 | 131.83 | 216.28 |
| Days of Payables Outstanding | 224.69 | 358.80 | 457.97 | 181.16 | 455.52 |
| Operating Cycle | 210.11 | 205.14 | 286.18 | 217.55 | 316.35 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 39.42 | 41.10 | 30.97 | 30.14 | 10.49 |
| Free Cash Flow Per Share | 6.96 | -9.03 | -21.91 | -10.00 | -6.87 |
| Dividend Paid and CapEx Coverage Ratio | 1.01 | 0.73 | 0.54 | 0.68 | 0.49 |
| Capital Expenditure Coverage Ratio | 1.21 | 0.82 | 0.59 | 0.75 | 0.60 |
| Operating Cash Flow Coverage Ratio | 0.16 | 0.18 | 0.15 | 0.21 | 0.08 |
| Operating Cash Flow to Sales Ratio | 0.11 | 0.12 | 0.10 | 0.15 | 0.07 |
| Free Cash Flow Yield | 3.74% | -8.31% | -16.44% | -5.82% | -4.09% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 12.61 | 14.03 | 13.48 | 15.29 | 27.66 |
| Price-to-Sales (P/S) Ratio | 0.50 | 0.31 | 0.43 | 0.84 | 1.13 |
| Price-to-Book (P/B) Ratio | 2.15 | 1.23 | 1.46 | 1.92 | 2.13 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 26.72 | -12.04 | -6.08 | -17.19 | -24.46 |
| Price-to-Operating Cash Flow Ratio | 4.72 | 2.64 | 4.30 | 5.70 | 16.03 |
| Price-to-Earnings Growth (PEG) Ratio | 0.14 | -0.65 | -1.12 | 0.18 | -1.93 |
| Enterprise Value Multiple | 6.46 | 5.56 | 6.10 | 8.27 | 9.01 |
| Enterprise Value | 18.36B | 14.24B | 14.79B | 14.97B | 13.75B |
| EV to EBITDA | 6.46 | 5.56 | 6.10 | 8.27 | 9.01 |
| EV to Sales | 0.91 | 0.74 | 0.87 | 1.34 | 1.70 |
| EV to Free Cash Flow | 48.43 | -28.94 | -12.34 | -27.36 | -36.62 |
| EV to Operating Cash Flow | 8.55 | 6.36 | 8.73 | 9.08 | 23.99 |
| Tangible Book Value Per Share | 66.44 | 62.54 | 70.77 | 100.08 | 88.89 |
| Shareholders’ Equity Per Share | 86.37 | 88.33 | 91.53 | 89.33 | 78.93 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.20 | 0.24 | 0.29 | 0.30 |
| Revenue Per Share | 371.41 | 352.26 | 311.03 | 204.72 | 148.35 |
| Net Income Per Share | 14.74 | 7.75 | 9.89 | 11.25 | 6.08 |
| Tax Burden | 0.58 | 0.55 | 0.66 | 0.71 | 0.58 |
| Interest Burden | 0.81 | 0.54 | 0.62 | 0.75 | 0.71 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.43 | 0.41 | 0.44 | 0.41 | 0.43 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.67 | 2.93 | 3.13 | 1.90 | 1.00 |
Currency in EUR