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Arbuthnot Banking (ARBB) Ratios
Arbuthnot Banking Ratios
GB:ARBB's free cash flow for Q2 2026 was $7.84M. For the 2026 fiscal year, GB:ARBB's free cash flow was decreased by $-480.00K and operating cash flow was $8.32M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 81.75 | 0.29 | -0.41 | 0.32 | 0.38 |
| Quick Ratio | 81.75 | 0.29 | -4.15 | 0.66 | 0.75 |
| Cash Ratio | 81.75 | 0.29 | 3.85 | 0.34 | 0.36 |
| Solvency Ratio | 0.01 | 0.01 | 0.01 | 0.01 | 0.00 |
| Operating Cash Flow Ratio | 10.09 | 0.12 | -0.11 | 0.01 | 0.02 |
| Short-Term Operating Cash Flow Coverage | 10.09 | 1.90 | -0.12 | 0.12 | 0.15 |
| Net Current Asset Value | $ -4.28B | $ -3.55B | $ -4.18B | $ -2.61B | $ -2.23B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.06 | 0.07 | 0.08 | 0.09 |
| Debt-to-Equity Ratio | 0.36 | 1.07 | 1.13 | 1.33 | 1.49 |
| Debt-to-Capital Ratio | 0.26 | 0.52 | 0.53 | 0.57 | 0.60 |
| Long-Term Debt-to-Capital Ratio | 0.12 | 0.12 | 0.13 | 0.14 | 0.15 |
| Financial Leverage Ratio | 18.08 | 17.72 | 17.21 | 17.05 | 16.72 |
| Debt Service Coverage Ratio | 0.21 | 0.11 | -0.04 | 0.11 | 0.06 |
| Interest Coverage Ratio | 0.19 | 0.29 | 0.49 | 1.18 | -0.35 |
| Debt to Market Cap | 0.31 | 1.61 | 1.46 | 2.17 | 2.26 |
| Interest Debt Per Share | 13.94 | 25.94 | 23.94 | 20.13 | 20.73 |
| Net Debt to EBITDA | -9.68 | -13.34 | 0.00 | -17.76 | -46.82 |
| Profitability Margins | |||||
| Gross Profit Margin | 56.76% | 100.00% | 123.57% | 80.34% | 84.28% |
| EBIT Margin | 7.95% | -5.15% | -5.51% | 15.41% | 4.40% |
| EBITDA Margin | 11.51% | 20.43% | 0.00% | 19.89% | 11.95% |
| Operating Profit Margin | 7.95% | 17.28% | 26.39% | 15.38% | -4.33% |
| Pretax Profit Margin | 7.95% | 15.27% | 26.43% | 12.47% | 4.40% |
| Net Profit Margin | 5.85% | 10.82% | 19.85% | 10.26% | 6.44% |
| Continuous Operations Profit Margin | 5.85% | 10.82% | 19.85% | 10.26% | 6.44% |
| Net Income Per EBT | 73.64% | 70.83% | 75.09% | 82.25% | 146.31% |
| EBT Per EBIT | 100.00% | 88.39% | 100.16% | 81.07% | -101.64% |
| Return on Assets (ROA) | 0.36% | 0.53% | 0.81% | 0.46% | 0.20% |
| Return on Equity (ROE) | 6.44% | 9.31% | 14.01% | 7.76% | 3.38% |
| Return on Capital Employed (ROCE) | 0.48% | 2.51% | 1.14% | 2.20% | -0.49% |
| Return on Invested Capital (ROIC) | 0.36% | 1.58% | 0.82% | 1.49% | -0.39% |
| Return on Tangible Assets | 0.36% | 0.53% | 0.82% | 0.46% | 0.20% |
| Earnings Yield | 12.40% | 17.21% | 22.17% | 12.89% | 5.41% |
| Efficiency Ratios | |||||
| Receivables Turnover | 187.96 | 29.61 | 7.97 | 11.33 | 8.05 |
| Payables Turnover | 6.42 | 22.09 | 5.14 | 4.23 | 2.56 |
| Inventory Turnover | 0.00 | 0.00 | 0.12 | -0.02 | -0.01 |
| Fixed Asset Turnover | 0.86 | 0.64 | 0.54 | 0.88 | 0.74 |
| Asset Turnover | 0.06 | 0.05 | 0.04 | 0.04 | 0.03 |
| Working Capital Turnover Ratio | -0.34 | -0.18 | -0.18 | -0.10 | -0.08 |
| Cash Conversion Cycle | -54.91 | -4.20 | 3057.48 | -15097.02 | -25348.38 |
| Days of Sales Outstanding | 1.94 | 12.33 | 45.79 | 32.21 | 45.36 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 3082.77 | -15042.84 | -25251.43 |
| Days of Payables Outstanding | 56.85 | 16.53 | 71.08 | 86.38 | 142.31 |
| Operating Cycle | 1.94 | 12.33 | 3128.56 | -15010.64 | -25206.08 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.31 | 22.62 | -1.52 | 1.93 | 2.50 |
| Free Cash Flow Per Share | 3.24 | 0.47 | -1.83 | 1.45 | -0.24 |
| Dividend Paid and CapEx Coverage Ratio | 5.73 | 10.81 | -2.07 | 2.22 | 0.80 |
| Capital Expenditure Coverage Ratio | 49.01 | 15.91 | -4.99 | 4.01 | 0.91 |
| Operating Cash Flow Coverage Ratio | 0.55 | 1.29 | -0.08 | 0.10 | 0.13 |
| Operating Cash Flow to Sales Ratio | 0.18 | 1.61 | -0.14 | 0.18 | 0.36 |
| Free Cash Flow Yield | 36.84% | 5.26% | -18.19% | 17.07% | -2.82% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 8.07 | 5.81 | 4.51 | 7.76 | 18.48 |
| Price-to-Sales (P/S) Ratio | 0.47 | 0.63 | 0.90 | 0.80 | 1.19 |
| Price-to-Book (P/B) Ratio | 0.52 | 0.54 | 0.63 | 0.60 | 0.62 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 2.71 | 19.02 | -5.50 | 5.86 | -35.45 |
| Price-to-Operating Cash Flow Ratio | 2.66 | 0.39 | -6.60 | 4.40 | 3.35 |
| Price-to-Earnings Growth (PEG) Ratio | -0.29 | -0.18 | 0.04 | 0.05 | -0.03 |
| Enterprise Value Multiple | -5.58 | -10.27 | 0.00 | -13.76 | -36.87 |
| Enterprise Value | -195.60M | -481.73M | -382.08M | -439.33M | -464.32M |
| EV to EBITDA | -5.58 | -10.27 | 0.00 | -13.76 | -36.87 |
| EV to Sales | -0.64 | -2.10 | -2.14 | -2.74 | -4.41 |
| EV to Free Cash Flow | -3.70 | -63.44 | 13.16 | -20.16 | 131.24 |
| EV to Operating Cash Flow | -3.62 | -1.30 | 15.80 | -15.13 | -12.38 |
| Tangible Book Value Per Share | 14.89 | 14.48 | 14.03 | 11.60 | 11.04 |
| Shareholders’ Equity Per Share | 16.94 | 16.36 | 15.90 | 14.11 | 13.37 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.26 | 0.29 | 0.25 | 0.18 | -0.46 |
| Revenue Per Share | 18.65 | 14.08 | 11.23 | 10.68 | 7.02 |
| Net Income Per Share | 1.09 | 1.52 | 2.23 | 1.10 | 0.45 |
| Tax Burden | 0.74 | 0.71 | 0.75 | 0.82 | 1.46 |
| Interest Burden | 1.00 | -2.97 | -4.80 | 0.81 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.38 | 0.10 | 0.21 | 0.19 | 0.24 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | -0.00 | -0.00 |
| Income Quality | 2.23 | 14.85 | -0.68 | 1.76 | 5.52 |
Currency in GBP
