Benefit Systems S.A. (0Q3J) Ratios
Benefit Systems S.A. Ratios
GB:0Q3J's free cash flow for Q2 2026 was $299.94M. For the 2026 fiscal year, GB:0Q3J's free cash flow was decreased by $-122.47M and operating cash flow was $422.41M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Mar 25 | Dec 23 | Dec 22 | Mar 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.76 | 0.65 | 0.86 | 0.76 | 0.66 |
| Quick Ratio | 0.75 | 0.64 | 0.85 | 0.75 | 0.66 |
| Cash Ratio | 0.38 | 0.30 | 0.53 | 0.36 | 0.37 |
| Solvency Ratio | 0.23 | 0.34 | 0.40 | 0.25 | 0.12 |
| Operating Cash Flow Ratio | 0.71 | 0.95 | 1.02 | 0.72 | 0.35 |
| Short-Term Operating Cash Flow Coverage | 11.89 | 3.33 | 44.50 | 18.21 | 1.84 |
| Net Current Asset Value | $ -3.57B | $ -1.60B | $ -1.10B | $ -1.04B | $ -1.13B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.45 | 0.50 | 0.40 | 0.47 | 0.53 |
| Debt-to-Equity Ratio | 1.37 | 1.47 | 1.13 | 1.43 | 1.92 |
| Debt-to-Capital Ratio | 0.58 | 0.60 | 0.53 | 0.59 | 0.66 |
| Long-Term Debt-to-Capital Ratio | 0.35 | 0.09 | 0.04 | 0.08 | 0.13 |
| Financial Leverage Ratio | 3.03 | 2.96 | 2.81 | 3.07 | 3.61 |
| Debt Service Coverage Ratio | 3.75 | 2.40 | 13.82 | 7.79 | 1.35 |
| Interest Coverage Ratio | 3.60 | 11.70 | 14.61 | 7.79 | 0.83 |
| Debt to Market Cap | 0.12 | 0.05 | 0.01 | 0.04 | 0.12 |
| Interest Debt Per Share | 1083.90 | 593.21 | 395.42 | 363.59 | 415.94 |
| Net Debt to EBITDA | 2.09 | 1.44 | 0.79 | 1.87 | 4.27 |
| Profitability Margins | |||||
| Gross Profit Margin | 33.91% | 35.58% | 33.55% | 27.08% | 18.94% |
| EBIT Margin | 16.02% | 19.23% | 21.24% | 10.80% | 0.32% |
| EBITDA Margin | 27.97% | 28.52% | 31.62% | 22.95% | 22.22% |
| Operating Profit Margin | 16.02% | 18.45% | 19.47% | 11.14% | 1.84% |
| Pretax Profit Margin | 16.06% | 17.65% | 19.95% | 9.25% | -1.79% |
| Net Profit Margin | 12.62% | 13.24% | 15.85% | 7.23% | -2.50% |
| Continuous Operations Profit Margin | 12.67% | 13.36% | 16.04% | 7.40% | -2.50% |
| Net Income Per EBT | 78.59% | 74.99% | 79.44% | 78.23% | 139.18% |
| EBT Per EBIT | 100.22% | 95.64% | 102.46% | 82.99% | -97.37% |
| Return on Assets (ROA) | 8.00% | 13.15% | 15.70% | 6.18% | -1.09% |
| Return on Equity (ROE) | 24.20% | 38.94% | 44.11% | 19.00% | -3.95% |
| Return on Capital Employed (ROCE) | 13.05% | 26.07% | 27.17% | 13.11% | 1.18% |
| Return on Invested Capital (ROIC) | 9.51% | 16.12% | 19.67% | 9.25% | 0.97% |
| Return on Tangible Assets | 12.60% | 17.87% | 21.05% | 8.40% | -1.46% |
| Earnings Yield | 5.12% | 5.25% | 7.69% | 6.33% | -1.32% |
| Efficiency Ratios | |||||
| Receivables Turnover | 9.07 | 12.37 | 11.99 | 8.14 | 5.17 |
| Payables Turnover | 12.19 | 12.32 | 12.10 | 32.16 | 15.83 |
| Inventory Turnover | 234.12 | 218.75 | 224.09 | 215.09 | 176.84 |
| Fixed Asset Turnover | 1.47 | 1.96 | 2.06 | 1.69 | 0.86 |
| Asset Turnover | 0.63 | 0.99 | 0.99 | 0.85 | 0.44 |
| Working Capital Turnover Ratio | -12.27 | -14.68 | -21.69 | -10.13 | -5.31 |
| Cash Conversion Cycle | 11.85 | 1.54 | 1.90 | 35.17 | 49.57 |
| Days of Sales Outstanding | 40.24 | 29.50 | 30.44 | 44.82 | 70.56 |
| Days of Inventory Outstanding | 1.56 | 1.67 | 1.63 | 1.70 | 2.06 |
| Days of Payables Outstanding | 29.94 | 29.63 | 30.17 | 11.35 | 23.05 |
| Operating Cycle | 41.80 | 31.17 | 32.07 | 46.52 | 72.63 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 355.45 | 325.47 | 283.09 | 149.88 | 84.80 |
| Free Cash Flow Per Share | 180.02 | 241.85 | 229.09 | 108.04 | 58.67 |
| Dividend Paid and CapEx Coverage Ratio | 2.03 | 1.47 | 2.97 | 3.58 | 3.17 |
| Capital Expenditure Coverage Ratio | 2.03 | 3.75 | 5.24 | 3.58 | 3.24 |
| Operating Cash Flow Coverage Ratio | 0.35 | 0.57 | 0.74 | 0.42 | 0.21 |
| Operating Cash Flow to Sales Ratio | 0.25 | 0.28 | 0.30 | 0.23 | 0.25 |
| Free Cash Flow Yield | 5.13% | 8.35% | 11.75% | 14.52% | 9.22% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 19.54 | 19.04 | 13.01 | 15.80 | -75.63 |
| Price-to-Sales (P/S) Ratio | 2.47 | 2.52 | 2.06 | 1.14 | 1.89 |
| Price-to-Book (P/B) Ratio | 4.73 | 7.41 | 5.74 | 3.00 | 2.99 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 19.50 | 11.97 | 8.51 | 6.89 | 10.84 |
| Price-to-Operating Cash Flow Ratio | 9.87 | 8.89 | 6.89 | 4.96 | 7.50 |
| Price-to-Earnings Growth (PEG) Ratio | 1.08 | 12.97 | 0.06 | -0.02 | 0.99 |
| Enterprise Value Multiple | 10.91 | 10.27 | 7.31 | 6.86 | 12.77 |
| Enterprise Value | 13.80B | 9.95B | 6.41B | 3.00B | 2.71B |
| EV to EBITDA | 10.91 | 10.27 | 7.31 | 6.86 | 12.77 |
| EV to Sales | 3.05 | 2.93 | 2.31 | 1.57 | 2.84 |
| EV to Free Cash Flow | 24.12 | 13.92 | 9.54 | 9.48 | 16.28 |
| EV to Operating Cash Flow | 12.22 | 10.34 | 7.72 | 6.83 | 11.26 |
| Tangible Book Value Per Share | -76.73 | 86.51 | 97.62 | 46.30 | 19.02 |
| Shareholders’ Equity Per Share | 742.35 | 390.54 | 339.78 | 247.83 | 212.83 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.24 | 0.20 | 0.21 | -0.39 |
| Revenue Per Share | 1423.30 | 1148.99 | 945.66 | 650.79 | 336.62 |
| Net Income Per Share | 179.65 | 152.07 | 149.87 | 47.08 | -8.41 |
| Tax Burden | 0.79 | 0.75 | 0.79 | 0.78 | 1.39 |
| Interest Burden | 1.00 | 0.92 | 0.94 | 0.86 | -5.56 |
| Research & Development to Revenue | 0.00 | 0.01 | 0.01 | 0.01 | 0.00 |
| SG&A to Revenue | 0.17 | 0.17 | 0.08 | 0.08 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.98 | 2.14 | 1.89 | 2.49 | -14.04 |
Currency in PLN
