UPM Kymmene (0NV5) Ratios
UPM Kymmene Ratios
GB:0NV5's free cash flow for Q3 2026 was $342.00M. For the 2026 fiscal year, GB:0NV5's free cash flow was decreased by $-78.00M and operating cash flow was $420.00M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.87 | 2.10 | 1.82 | 2.09 | 2.13 |
| Quick Ratio | 1.03 | 1.24 | 1.03 | 1.44 | 1.49 |
| Cash Ratio | 0.32 | 0.37 | 0.26 | 0.60 | 0.59 |
| Solvency Ratio | 0.15 | 0.13 | 0.13 | 0.21 | 0.27 |
| Operating Cash Flow Ratio | 0.63 | 0.56 | 0.93 | 0.15 | 0.51 |
| Short-Term Operating Cash Flow Coverage | 9.01 | 36.54 | 11.35 | 1.07 | 73.53 |
| Net Current Asset Value | $ -3.00B | $ -2.52B | $ -2.49B | $ -2.10B | $ -1.31B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.22 | 0.20 | 0.18 | 0.22 | 0.15 |
| Debt-to-Equity Ratio | 0.38 | 0.34 | 0.30 | 0.39 | 0.24 |
| Debt-to-Capital Ratio | 0.28 | 0.26 | 0.23 | 0.28 | 0.19 |
| Long-Term Debt-to-Capital Ratio | 0.27 | 0.21 | 0.18 | 0.24 | 0.16 |
| Financial Leverage Ratio | 1.75 | 1.71 | 1.66 | 1.78 | 1.63 |
| Debt Service Coverage Ratio | 4.55 | 7.61 | 3.52 | 3.95 | 28.38 |
| Interest Coverage Ratio | 7.21 | 5.44 | 6.99 | 31.33 | 33.23 |
| Debt to Market Cap | 0.29 | 0.21 | 0.14 | 0.23 | 0.12 |
| Interest Debt Per Share | 7.38 | 7.36 | 6.51 | 9.26 | 5.00 |
| Net Debt to EBITDA | 2.22 | 2.51 | 2.54 | 1.12 | 0.56 |
| Profitability Margins | |||||
| Gross Profit Margin | 35.74% | 15.60% | 11.16% | 36.61% | 34.49% |
| EBIT Margin | 8.22% | 5.68% | 5.20% | 17.48% | 16.23% |
| EBITDA Margin | 14.37% | 11.25% | 10.33% | 21.39% | 20.95% |
| Operating Profit Margin | 7.84% | 5.84% | 5.81% | 16.84% | 15.92% |
| Pretax Profit Margin | 7.15% | 4.84% | 4.45% | 16.59% | 15.77% |
| Net Profit Margin | 4.97% | 4.22% | 3.71% | 13.02% | 13.10% |
| Continuous Operations Profit Margin | 5.07% | 4.48% | 3.76% | 13.28% | 13.31% |
| Net Income Per EBT | 69.57% | 87.20% | 83.44% | 78.50% | 83.07% |
| EBT Per EBIT | 91.15% | 82.78% | 76.48% | 98.48% | 99.10% |
| Return on Assets (ROA) | 2.74% | 2.28% | 2.10% | 6.87% | 7.28% |
| Return on Equity (ROE) | 4.80% | 3.91% | 3.48% | 12.21% | 11.86% |
| Return on Capital Employed (ROCE) | 4.95% | 3.62% | 3.79% | 10.53% | 10.27% |
| Return on Invested Capital (ROIC) | 3.48% | 3.32% | 3.18% | 8.18% | 8.63% |
| Return on Tangible Assets | 2.87% | 2.38% | 2.22% | 7.14% | 7.53% |
| Earnings Yield | 3.66% | 3.08% | 2.12% | 8.19% | 7.21% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.37 | 6.30 | 8.33 | -11720.00 | -9814.00 |
| Payables Turnover | 3.37 | 6.37 | 7.16 | 4.00 | 3.79 |
| Inventory Turnover | 3.29 | 4.22 | 4.77 | 3.29 | 4.10 |
| Fixed Asset Turnover | 0.98 | 1.30 | 1.14 | 1.57 | 1.59 |
| Asset Turnover | 0.55 | 0.54 | 0.57 | 0.53 | 0.56 |
| Working Capital Turnover Ratio | 4.20 | 4.44 | 3.61 | 3.57 | 3.41 |
| Cash Conversion Cycle | 60.07 | 87.22 | 69.40 | 19.62 | -7.30 |
| Days of Sales Outstanding | 57.31 | 57.90 | 43.79 | -0.03 | -0.04 |
| Days of Inventory Outstanding | 110.94 | 86.59 | 76.55 | 110.79 | 89.08 |
| Days of Payables Outstanding | 108.18 | 57.26 | 50.94 | 91.14 | 96.35 |
| Operating Cycle | 168.25 | 144.48 | 120.34 | 110.76 | 89.04 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.66 | 2.54 | 4.25 | 0.95 | 2.34 |
| Free Cash Flow Per Share | 1.85 | 1.42 | 2.23 | -1.82 | -0.51 |
| Dividend Paid and CapEx Coverage Ratio | 1.15 | 0.97 | 1.21 | 0.23 | 0.56 |
| Capital Expenditure Coverage Ratio | 3.28 | 2.27 | 2.10 | 0.34 | 0.82 |
| Operating Cash Flow Coverage Ratio | 0.37 | 0.35 | 0.67 | 0.10 | 0.48 |
| Operating Cash Flow to Sales Ratio | 0.15 | 0.13 | 0.22 | 0.04 | 0.13 |
| Free Cash Flow Yield | 7.46% | 5.34% | 6.49% | -5.20% | -1.52% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 27.24 | 32.39 | 47.20 | 12.21 | 13.88 |
| Price-to-Sales (P/S) Ratio | 1.36 | 1.37 | 1.75 | 1.59 | 1.82 |
| Price-to-Book (P/B) Ratio | 1.31 | 1.27 | 1.64 | 1.49 | 1.65 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 13.41 | 18.74 | 15.40 | -19.22 | -65.85 |
| Price-to-Operating Cash Flow Ratio | 9.33 | 10.48 | 8.07 | 36.67 | 14.28 |
| Price-to-Earnings Growth (PEG) Ratio | 2.48 | 2.63 | -0.63 | 0.65 | 0.11 |
| Enterprise Value Multiple | 11.66 | 14.69 | 19.49 | 8.55 | 9.24 |
| Enterprise Value | 16.18B | 17.09B | 21.07B | 21.44B | 19.01B |
| EV to EBITDA | 11.66 | 14.69 | 19.49 | 8.55 | 9.24 |
| EV to Sales | 1.68 | 1.65 | 2.01 | 1.83 | 1.94 |
| EV to Free Cash Flow | 16.56 | 22.60 | 17.72 | -22.12 | -70.13 |
| EV to Operating Cash Flow | 11.52 | 12.64 | 9.28 | 42.20 | 15.20 |
| Tangible Book Value Per Share | 18.01 | 20.22 | 19.75 | 22.58 | 19.70 |
| Shareholders’ Equity Per Share | 18.92 | 20.89 | 20.93 | 23.44 | 20.34 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.29 | 0.07 | 0.15 | 0.20 | 0.16 |
| Revenue Per Share | 18.27 | 19.39 | 19.61 | 21.98 | 18.40 |
| Net Income Per Share | 0.91 | 0.82 | 0.73 | 2.86 | 2.41 |
| Tax Burden | 0.70 | 0.87 | 0.83 | 0.78 | 0.83 |
| Interest Burden | 0.87 | 0.85 | 0.85 | 0.95 | 0.97 |
| Research & Development to Revenue | 0.00 | 0.01 | 0.01 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.20 | 0.01 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.93 | 2.92 | 5.85 | 0.33 | 0.96 |
Currency in EUR
