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Clarkson (CKN) Ratios
Clarkson Ratios
GB:CKN's free cash flow for Q2 2026 was $-28.50M. For the 2026 fiscal year, GB:CKN's free cash flow was decreased by $-3.20M and operating cash flow was $-25.30M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.78 | 1.76 | 1.59 | 1.48 | 1.52 |
| Quick Ratio | 1.77 | 1.75 | 1.58 | 1.48 | 1.52 |
| Cash Ratio | 1.04 | 1.20 | 1.07 | 1.05 | 1.02 |
| Solvency Ratio | 0.19 | 0.26 | 0.22 | 0.22 | 0.20 |
| Operating Cash Flow Ratio | 0.20 | 0.32 | 0.42 | 0.49 | 0.44 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 11.73 |
| Net Current Asset Value | $ 233.00M | $ 228.20M | $ 172.00M | $ 124.30M | $ 71.30M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.06 | 0.04 | 0.05 | 0.06 | 0.08 |
| Debt-to-Equity Ratio | 0.11 | 0.08 | 0.10 | 0.12 | 0.15 |
| Debt-to-Capital Ratio | 0.10 | 0.07 | 0.09 | 0.10 | 0.13 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.86 | 1.83 | 1.93 | 2.03 | 1.91 |
| Debt Service Coverage Ratio | 34.50 | 77.43 | 38.91 | 45.27 | 5.59 |
| Interest Coverage Ratio | 33.71 | 70.36 | 45.36 | 45.45 | 22.84 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Interest Debt Per Share | 1.90 | 1.29 | 1.49 | 1.63 | 1.87 |
| Net Debt to EBITDA | -3.35 | -2.93 | -3.28 | -2.80 | -2.41 |
| Profitability Margins | |||||
| Gross Profit Margin | 92.89% | 94.90% | 95.25% | 96.39% | 96.28% |
| EBIT Margin | 12.81% | 17.18% | 15.70% | 16.89% | 16.08% |
| EBITDA Margin | 16.30% | 20.29% | 16.98% | 19.89% | 19.45% |
| Operating Profit Margin | 12.81% | 14.89% | 15.61% | 16.56% | 15.97% |
| Pretax Profit Margin | 13.73% | 16.95% | 17.02% | 16.58% | 15.59% |
| Net Profit Margin | 10.41% | 12.84% | 13.11% | 12.52% | 11.30% |
| Continuous Operations Profit Margin | 10.55% | 13.05% | 13.42% | 13.18% | 12.27% |
| Net Income Per EBT | 75.78% | 75.74% | 77.02% | 75.52% | 72.50% |
| EBT Per EBIT | 107.17% | 113.81% | 109.02% | 100.10% | 97.60% |
| Return on Assets (ROA) | 6.71% | 9.43% | 9.57% | 9.08% | 7.34% |
| Return on Equity (ROE) | 12.51% | 17.26% | 18.52% | 18.45% | 14.04% |
| Return on Capital Employed (ROCE) | 13.61% | 18.19% | 19.79% | 21.45% | 16.67% |
| Return on Invested Capital (ROIC) | 10.28% | 13.73% | 15.17% | 16.71% | 12.55% |
| Return on Tangible Assets | 8.20% | 11.67% | 12.10% | 11.75% | 10.04% |
| Earnings Yield | 5.61% | 6.99% | 8.68% | 7.66% | 4.25% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.04 | 5.49 | 5.08 | 4.28 | 3.93 |
| Payables Turnover | 0.13 | 1.79 | 0.88 | 0.44 | 0.42 |
| Inventory Turnover | 9.98 | 7.84 | 9.21 | 9.08 | 11.00 |
| Fixed Asset Turnover | 8.09 | 10.93 | 9.93 | 9.32 | 6.56 |
| Asset Turnover | 0.65 | 0.73 | 0.73 | 0.73 | 0.65 |
| Working Capital Turnover Ratio | 2.20 | 2.68 | 3.22 | 3.87 | 3.70 |
| Cash Conversion Cycle | -2721.08 | -90.60 | -301.59 | -711.74 | -745.44 |
| Days of Sales Outstanding | 120.07 | 66.44 | 71.81 | 85.24 | 92.96 |
| Days of Inventory Outstanding | 36.58 | 46.57 | 39.62 | 40.18 | 33.18 |
| Days of Payables Outstanding | 2877.73 | 203.62 | 413.03 | 837.16 | 871.58 |
| Operating Cycle | 156.65 | 113.02 | 111.43 | 125.42 | 126.14 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.47 | 3.74 | 5.09 | 5.87 | 3.74 |
| Free Cash Flow Per Share | 2.29 | 3.55 | 4.83 | 5.55 | 3.53 |
| Dividend Paid and CapEx Coverage Ratio | 1.97 | 3.08 | 4.28 | 5.04 | 3.67 |
| Capital Expenditure Coverage Ratio | 13.80 | 20.12 | 19.41 | 18.64 | 17.24 |
| Operating Cash Flow Coverage Ratio | 1.36 | 3.01 | 3.59 | 3.76 | 2.12 |
| Operating Cash Flow to Sales Ratio | 0.12 | 0.17 | 0.24 | 0.30 | 0.26 |
| Free Cash Flow Yield | 6.01% | 8.98% | 15.26% | 17.16% | 9.09% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 17.83 | 14.30 | 11.52 | 13.05 | 23.54 |
| Price-to-Sales (P/S) Ratio | 1.85 | 1.84 | 1.51 | 1.63 | 2.66 |
| Price-to-Book (P/B) Ratio | 2.23 | 2.47 | 2.13 | 2.41 | 3.30 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 16.64 | 11.14 | 6.55 | 5.83 | 11.00 |
| Price-to-Operating Cash Flow Ratio | 15.43 | 10.59 | 6.22 | 5.52 | 10.36 |
| Price-to-Earnings Growth (PEG) Ratio | -0.78 | 19.66 | 1.06 | 0.26 | -0.09 |
| Enterprise Value Multiple | 8.03 | 6.12 | 5.61 | 5.41 | 11.27 |
| Enterprise Value | 826.11M | 820.99M | 609.63M | 649.88M | 971.72M |
| EV to EBITDA | 8.03 | 6.12 | 5.61 | 5.41 | 11.27 |
| EV to Sales | 1.31 | 1.24 | 0.95 | 1.08 | 2.19 |
| EV to Free Cash Flow | 11.73 | 7.53 | 4.14 | 3.84 | 9.06 |
| EV to Operating Cash Flow | 10.88 | 7.16 | 3.93 | 3.63 | 8.54 |
| Tangible Book Value Per Share | 11.41 | 10.91 | 8.97 | 7.35 | 5.87 |
| Shareholders’ Equity Per Share | 17.10 | 16.03 | 14.84 | 13.43 | 11.74 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.23 | 0.23 | 0.21 | 0.20 | 0.21 |
| Revenue Per Share | 20.57 | 21.54 | 20.96 | 19.80 | 14.58 |
| Net Income Per Share | 2.14 | 2.77 | 2.75 | 2.48 | 1.65 |
| Tax Burden | 0.76 | 0.76 | 0.77 | 0.76 | 0.73 |
| Interest Burden | 1.07 | 0.99 | 1.08 | 0.98 | 0.97 |
| Research & Development to Revenue | 0.00 | 0.02 | 0.03 | 0.04 | 0.03 |
| SG&A to Revenue | 0.81 | 0.79 | 0.79 | 0.80 | 0.80 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.16 | 1.35 | 1.85 | 1.79 | 1.65 |
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