Beneteau (0K8N) Ratios
Beneteau Ratios
GB:0K8N's free cash flow for Q4 2026 was $-23.36M. For the 2026 fiscal year, GB:0K8N's free cash flow was decreased by $-28.68M and operating cash flow was $5.32M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.53 | 1.68 | 1.29 | 1.26 | 1.27 |
| Quick Ratio | 1.09 | 1.24 | 0.88 | 0.79 | 0.80 |
| Cash Ratio | 0.45 | 0.63 | 0.41 | 0.07 | 0.46 |
| Solvency Ratio | 0.03 | 0.20 | 0.18 | 0.15 | 0.18 |
| Operating Cash Flow Ratio | 0.19 | 0.23 | 0.02 | -0.03 | 0.32 |
| Short-Term Operating Cash Flow Coverage | 0.35 | 0.43 | 0.12 | -0.06 | 1.09 |
| Net Current Asset Value | $ 295.01M | $ 446.72M | $ 110.74M | $ 187.85M | $ 119.12M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.09 | 0.25 | 0.08 | 0.24 | 0.17 |
| Debt-to-Equity Ratio | 0.18 | 0.46 | 0.19 | 0.58 | 0.38 |
| Debt-to-Capital Ratio | 0.15 | 0.32 | 0.16 | 0.37 | 0.28 |
| Long-Term Debt-to-Capital Ratio | 0.02 | 0.01 | 0.02 | 0.04 | 0.05 |
| Financial Leverage Ratio | 1.97 | 1.86 | 2.35 | 2.44 | 2.22 |
| Debt Service Coverage Ratio | 0.10 | 0.24 | 1.44 | 0.44 | 0.71 |
| Interest Coverage Ratio | -0.62 | 11.87 | 0.00 | 43.10 | 65.96 |
| Debt to Market Cap | 0.52 | 0.57 | 0.16 | 0.36 | 0.21 |
| Interest Debt Per Share | 1.98 | 5.19 | 2.03 | 5.14 | 2.95 |
| Net Debt to EBITDA | -4.01 | -0.35 | -0.90 | 1.64 | -0.48 |
| Profitability Margins | |||||
| Gross Profit Margin | -0.22% | 53.86% | 58.23% | 54.33% | 52.87% |
| EBIT Margin | -2.54% | 6.15% | 14.11% | 0.00% | 0.00% |
| EBITDA Margin | 4.80% | 12.13% | 17.76% | 13.86% | 14.15% |
| Operating Profit Margin | -2.54% | 7.34% | 14.11% | 10.44% | 7.91% |
| Pretax Profit Margin | -4.71% | 5.55% | 14.55% | 9.46% | 8.02% |
| Net Profit Margin | -5.06% | 8.98% | 10.85% | 6.84% | 5.98% |
| Continuous Operations Profit Margin | -5.09% | 2.85% | 0.00% | 0.00% | 0.00% |
| Net Income Per EBT | 107.37% | 161.79% | 74.60% | 72.26% | 74.56% |
| EBT Per EBIT | 185.56% | 75.61% | 103.11% | 90.68% | 101.49% |
| Return on Assets (ROA) | -2.99% | 5.62% | 7.91% | 5.98% | 5.24% |
| Return on Equity (ROE) | -5.89% | 10.48% | 18.58% | 14.60% | 11.64% |
| Return on Capital Employed (ROCE) | -2.75% | 8.15% | 20.08% | 20.56% | 13.83% |
| Return on Invested Capital (ROIC) | -1.91% | 2.94% | 13.15% | 9.89% | 7.94% |
| Return on Tangible Assets | -3.09% | 5.79% | 8.11% | 6.38% | 5.68% |
| Earnings Yield | -6.24% | 13.06% | 15.71% | 9.01% | 6.32% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.59 | 2.85 | 3.23 | 3.89 | 5.39 |
| Payables Turnover | 8.58 | 7.67 | 5.67 | 4.18 | 4.14 |
| Inventory Turnover | 2.96 | 1.50 | 1.52 | 1.53 | 1.76 |
| Fixed Asset Turnover | 2.81 | 3.34 | 4.72 | 4.75 | 4.01 |
| Asset Turnover | 0.59 | 0.63 | 0.73 | 0.87 | 0.88 |
| Working Capital Turnover Ratio | 2.02 | 2.67 | 5.52 | 6.90 | 6.91 |
| Cash Conversion Cycle | 221.39 | 323.45 | 288.92 | 245.20 | 186.73 |
| Days of Sales Outstanding | 140.69 | 127.97 | 112.97 | 93.88 | 67.76 |
| Days of Inventory Outstanding | 123.27 | 243.07 | 240.32 | 238.66 | 207.20 |
| Days of Payables Outstanding | 42.56 | 47.59 | 64.37 | 87.33 | 88.22 |
| Operating Cycle | 263.96 | 371.04 | 353.30 | 332.54 | 274.95 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.46 | 2.08 | 0.21 | -0.30 | 2.78 |
| Free Cash Flow Per Share | 0.81 | 1.28 | -0.85 | -1.21 | 2.11 |
| Dividend Paid and CapEx Coverage Ratio | 0.72 | 1.36 | 0.14 | -0.25 | 4.16 |
| Capital Expenditure Coverage Ratio | 2.25 | 2.60 | 0.20 | -0.33 | 4.16 |
| Operating Cash Flow Coverage Ratio | 0.94 | 0.41 | 0.10 | -0.06 | 0.95 |
| Operating Cash Flow to Sales Ratio | 0.14 | 0.16 | 0.01 | -0.02 | 0.18 |
| Free Cash Flow Yield | 9.81% | 14.52% | -6.81% | -8.57% | 14.83% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -15.98 | 7.66 | 6.37 | 11.10 | 15.82 |
| Price-to-Sales (P/S) Ratio | 0.81 | 0.69 | 0.69 | 0.76 | 0.95 |
| Price-to-Book (P/B) Ratio | 0.94 | 0.80 | 1.18 | 1.62 | 1.84 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 10.20 | 6.89 | -14.69 | -11.67 | 6.74 |
| Price-to-Operating Cash Flow Ratio | 5.67 | 4.24 | 59.11 | -47.27 | 5.12 |
| Price-to-Earnings Growth (PEG) Ratio | 0.11 | -0.19 | 0.12 | 0.27 | -0.08 |
| Enterprise Value Multiple | 12.90 | 5.32 | 2.99 | 7.12 | 6.21 |
| Enterprise Value | 524.86M | 667.20M | 778.92M | 1.49B | 1.08B |
| EV to EBITDA | 12.90 | 5.32 | 2.99 | 7.12 | 6.21 |
| EV to Sales | 0.62 | 0.65 | 0.53 | 0.99 | 0.88 |
| EV to Free Cash Flow | 7.78 | 6.46 | -11.30 | -15.16 | 6.26 |
| EV to Operating Cash Flow | 4.33 | 3.97 | 45.48 | -61.40 | 4.76 |
| Tangible Book Value Per Share | 8.24 | 10.37 | 9.94 | 7.37 | 6.40 |
| Shareholders’ Equity Per Share | 8.81 | 10.99 | 10.55 | 8.73 | 7.73 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.08 | 0.49 | 0.25 | 0.28 | 0.26 |
| Revenue Per Share | 10.25 | 12.83 | 18.06 | 18.62 | 15.05 |
| Net Income Per Share | -0.52 | 1.15 | 1.96 | 1.27 | 0.90 |
| Tax Burden | 1.07 | 1.62 | 0.75 | 0.72 | 0.75 |
| Interest Burden | 1.86 | 0.90 | 1.03 | 0.00 | 0.00 |
| Research & Development to Revenue | 0.00 | 0.03 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.01 | 0.43 | 0.38 | 0.00 | 0.02 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -2.82 | 5.70 | 0.11 | -0.23 | 3.09 |
Currency in EUR
