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Costain (COST) Ratios
Costain Ratios
GB:COST's free cash flow for Q2 2026 was $11.30M. For the 2026 fiscal year, GB:COST's free cash flow was decreased by $-100.00K and operating cash flow was $11.40M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.44 | 1.32 | 1.39 | 1.28 | 1.28 |
| Quick Ratio | 1.44 | 1.32 | 1.39 | 1.28 | 1.28 |
| Cash Ratio | 0.75 | 0.53 | 0.71 | 0.49 | 0.57 |
| Solvency Ratio | 0.17 | 0.14 | 0.15 | 0.13 | 0.02 |
| Operating Cash Flow Ratio | 0.18 | 0.14 | 0.24 | 0.06 | 0.10 |
| Short-Term Operating Cash Flow Coverage | 6.04 | 3.28 | 92.83 | -10.07 | 3.99 |
| Net Current Asset Value | $ 107.40M | $ 81.00M | $ 75.30M | $ 49.80M | $ 26.10M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.04 | 0.05 | 0.05 | 0.06 | 0.12 |
| Debt-to-Equity Ratio | 0.10 | 0.11 | 0.11 | 0.14 | 0.33 |
| Debt-to-Capital Ratio | 0.09 | 0.10 | 0.10 | 0.12 | 0.25 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.14 |
| Financial Leverage Ratio | 2.18 | 2.32 | 2.14 | 2.28 | 2.68 |
| Debt Service Coverage Ratio | 3.94 | 2.76 | 9.36 | 16.12 | 1.07 |
| Interest Coverage Ratio | 11.45 | 7.97 | 8.92 | 8.95 | -2.44 |
| Debt to Market Cap | 0.02 | 0.04 | 0.00 | -0.01 | 0.27 |
| Interest Debt Per Share | 0.11 | 0.11 | 0.10 | 0.12 | 0.26 |
| Net Debt to EBITDA | -3.12 | -2.52 | -2.75 | -2.00 | -20.26 |
| Profitability Margins | |||||
| Gross Profit Margin | 10.78% | 8.26% | 7.77% | 5.78% | 3.44% |
| EBIT Margin | 4.60% | 3.23% | 2.61% | 2.58% | -0.83% |
| EBITDA Margin | 5.83% | 4.20% | 3.82% | 3.32% | 0.41% |
| Operating Profit Margin | 4.60% | 2.49% | 2.61% | 2.46% | -0.84% |
| Pretax Profit Margin | 4.61% | 2.92% | 2.32% | 2.31% | -1.17% |
| Net Profit Margin | 3.57% | 2.45% | 1.66% | 1.82% | -0.51% |
| Continuous Operations Profit Margin | 3.57% | 2.45% | 1.66% | 1.82% | -0.51% |
| Net Income Per EBT | 77.39% | 83.84% | 71.52% | 78.96% | 43.61% |
| EBT Per EBIT | 100.21% | 117.36% | 88.79% | 93.98% | 140.00% |
| Return on Assets (ROA) | 6.64% | 5.59% | 4.72% | 5.37% | -1.09% |
| Return on Equity (ROE) | 14.45% | 12.98% | 10.07% | 12.26% | -2.91% |
| Return on Capital Employed (ROCE) | 17.44% | 12.43% | 14.77% | 15.11% | -3.78% |
| Return on Invested Capital (ROIC) | 13.09% | 9.44% | 10.10% | 11.45% | -1.55% |
| Return on Tangible Assets | 7.30% | 6.17% | 5.23% | 6.73% | -1.33% |
| Earnings Yield | 8.70% | 10.47% | 12.74% | 23.92% | -3.95% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.46 | 6.75 | 11.16 | 7.58 | 5.69 |
| Payables Turnover | 20.02 | 25.23 | 17.73 | 13.74 | 13.21 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 6696.00 | 3653.67 |
| Fixed Asset Turnover | 30.31 | 35.44 | 49.70 | 53.44 | 35.48 |
| Asset Turnover | 1.86 | 2.29 | 2.84 | 2.95 | 2.13 |
| Working Capital Turnover Ratio | 9.48 | 13.37 | 16.54 | 19.25 | 12.46 |
| Cash Conversion Cycle | 48.61 | 39.59 | 12.13 | 21.60 | 36.64 |
| Days of Sales Outstanding | 66.84 | 54.06 | 32.72 | 48.12 | 64.18 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.05 | 0.10 |
| Days of Payables Outstanding | 18.23 | 14.47 | 20.59 | 26.57 | 27.64 |
| Operating Cycle | 66.84 | 54.06 | 32.72 | 48.18 | 64.28 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.19 | 0.15 | 0.20 | 0.05 | 0.11 |
| Free Cash Flow Per Share | 0.19 | 0.13 | 0.20 | 0.05 | 0.10 |
| Dividend Paid and CapEx Coverage Ratio | 5.90 | 4.91 | 46.42 | 28.20 | 13.41 |
| Capital Expenditure Coverage Ratio | 36.64 | 7.76 | 557.00 | 28.20 | 13.41 |
| Operating Cash Flow Coverage Ratio | 2.05 | 1.66 | 2.29 | 0.48 | 0.45 |
| Operating Cash Flow to Sales Ratio | 0.05 | 0.03 | 0.04 | 0.01 | 0.03 |
| Free Cash Flow Yield | 11.64% | 12.73% | 32.05% | 12.56% | 18.60% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 11.40 | 9.55 | 7.85 | 4.18 | -25.31 |
| Price-to-Sales (P/S) Ratio | 0.41 | 0.23 | 0.13 | 0.08 | 0.13 |
| Price-to-Book (P/B) Ratio | 1.66 | 1.24 | 0.79 | 0.51 | 0.74 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 8.59 | 7.86 | 3.12 | 7.96 | 5.38 |
| Price-to-Operating Cash Flow Ratio | 8.35 | 6.84 | 3.11 | 7.68 | 4.98 |
| Price-to-Earnings Growth (PEG) Ratio | 0.42 | 0.26 | -0.55 | -0.01 | 0.27 |
| Enterprise Value Multiple | 3.91 | 3.03 | 0.66 | 0.30 | 11.65 |
| Enterprise Value | 238.23M | 159.52M | 33.36M | 13.99M | 53.60M |
| EV to EBITDA | 3.91 | 3.03 | 0.66 | 0.30 | 11.65 |
| EV to Sales | 0.23 | 0.13 | 0.03 | 0.01 | 0.05 |
| EV to Free Cash Flow | 4.77 | 4.29 | 0.60 | 1.03 | 1.96 |
| EV to Operating Cash Flow | 4.64 | 3.74 | 0.60 | 0.99 | 1.82 |
| Tangible Book Value Per Share | 0.77 | 0.67 | 0.63 | 0.41 | 0.37 |
| Shareholders’ Equity Per Share | 0.96 | 0.85 | 0.80 | 0.77 | 0.72 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.23 | 0.16 | 0.28 | 0.21 | 0.56 |
| Revenue Per Share | 3.89 | 4.54 | 4.87 | 5.17 | 4.13 |
| Net Income Per Share | 0.14 | 0.11 | 0.08 | 0.09 | -0.02 |
| Tax Burden | 0.77 | 0.84 | 0.72 | 0.79 | 0.44 |
| Interest Burden | 1.00 | 0.90 | 0.89 | 0.89 | 1.41 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.07 | 0.05 | 0.06 | 0.04 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.38 | 1.40 | 2.52 | 0.54 | -5.09 |
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