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Heath (Samuel) & Sons (HSM) Ratios
Heath (Samuel) & Sons Ratios
GB:HSM's free cash flow for Q4 2025 was $476.00K. For the 2025 fiscal year, GB:HSM's free cash flow was decreased by $-42.00K and operating cash flow was $518.00K. See a summary of the company’s cash flow.
| Ratios | Mar 25 | Mar 24 | Mar 23 | Mar 22 | Mar 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 5.74 | 4.68 | 4.20 | 3.61 | 4.94 |
| Quick Ratio | 3.21 | 2.23 | 1.83 | 1.80 | 4.94 |
| Cash Ratio | 1.81 | 1.15 | 0.82 | 1.12 | 2.14 |
| Solvency Ratio | 0.35 | 0.56 | 0.52 | 0.48 | 0.27 |
| Operating Cash Flow Ratio | 0.89 | 0.84 | 0.07 | 0.10 | 0.87 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | $ 5.84M | $ 5.87M | $ 5.76M | $ 5.75M | $ 3.14M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Debt-to-Equity Ratio | 0.01 | 0.02 | 0.01 | 0.01 | 0.02 |
| Debt-to-Capital Ratio | 0.01 | 0.02 | 0.01 | 0.01 | 0.02 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.24 | 1.24 | 1.23 | 1.27 | 1.91 |
| Debt Service Coverage Ratio | 144.00 | 828.50 | 209.00 | 11.78 | 15.25 |
| Interest Coverage Ratio | 67.67 | 513.00 | 118.86 | 8.77 | 16.30 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.06 | 0.08 | 0.04 | 0.10 | 0.13 |
| Net Debt to EBITDA | -1.82 | -1.02 | -1.01 | -1.53 | -1.64 |
| Profitability Margins | |||||
| Gross Profit Margin | 44.36% | 46.31% | 45.52% | 45.98% | 50.23% |
| EBIT Margin | 4.11% | 7.89% | 5.81% | 8.13% | 15.43% |
| EBITDA Margin | 9.89% | 13.08% | 10.36% | 11.58% | 18.34% |
| Operating Profit Margin | 4.11% | 6.95% | 5.46% | 7.93% | 15.35% |
| Pretax Profit Margin | 2.53% | 7.87% | 5.80% | 7.26% | 14.48% |
| Net Profit Margin | 1.38% | 6.01% | 5.04% | 6.33% | 10.50% |
| Continuous Operations Profit Margin | 1.38% | 6.01% | 5.04% | 6.33% | 10.50% |
| Net Income Per EBT | 54.40% | 76.35% | 86.88% | 87.17% | 72.51% |
| EBT Per EBIT | 61.58% | 113.35% | 106.25% | 91.52% | 94.33% |
| Return on Assets (ROA) | 1.27% | 5.82% | 5.12% | 6.55% | 10.01% |
| Return on Equity (ROE) | 1.57% | 7.22% | 6.31% | 8.32% | 19.18% |
| Return on Capital Employed (ROCE) | 4.20% | 7.67% | 6.42% | 9.90% | 17.02% |
| Return on Invested Capital (ROIC) | 2.27% | 5.82% | 5.55% | 8.59% | 12.28% |
| Return on Tangible Assets | 1.28% | 6.25% | 5.45% | 6.88% | 10.32% |
| Earnings Yield | 2.44% | 11.30% | 11.02% | 8.64% | 9.68% |
| Efficiency Ratios | |||||
| Receivables Turnover | 9.15 | 7.57 | 7.36 | 8.83 | 0.00 |
| Payables Turnover | 13.86 | 9.99 | 11.79 | 9.81 | 6.79 |
| Inventory Turnover | 2.10 | 1.72 | 1.71 | 1.81 | 0.00 |
| Fixed Asset Turnover | 2.77 | 3.11 | 3.22 | 3.10 | 3.82 |
| Asset Turnover | 0.92 | 0.97 | 1.02 | 1.04 | 0.95 |
| Working Capital Turnover Ratio | 2.07 | 2.19 | 2.36 | 2.04 | 1.78 |
| Cash Conversion Cycle | 187.10 | 224.41 | 231.56 | 205.55 | -53.79 |
| Days of Sales Outstanding | 39.88 | 48.22 | 49.61 | 41.32 | 0.00 |
| Days of Inventory Outstanding | 173.54 | 212.74 | 212.91 | 201.42 | 0.00 |
| Days of Payables Outstanding | 26.33 | 36.55 | 30.96 | 37.19 | 53.79 |
| Operating Cycle | 213.42 | 260.96 | 262.52 | 242.73 | 0.00 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.54 | 0.62 | 0.05 | 0.09 | 0.71 |
| Free Cash Flow Per Share | 0.51 | 0.32 | -0.28 | -0.51 | 0.41 |
| Dividend Paid and CapEx Coverage Ratio | 3.39 | 1.42 | 0.12 | 0.13 | 1.69 |
| Capital Expenditure Coverage Ratio | 18.14 | 2.03 | 0.16 | 0.15 | 2.40 |
| Operating Cash Flow Coverage Ratio | 10.37 | 7.81 | 1.61 | 1.97 | 9.41 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.11 | 0.01 | 0.02 | 0.13 |
| Free Cash Flow Yield | 15.58% | 10.18% | -10.23% | -11.99% | 6.89% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 40.99 | 8.86 | 9.07 | 11.57 | 10.33 |
| Price-to-Sales (P/S) Ratio | 0.56 | 0.53 | 0.46 | 0.73 | 1.08 |
| Price-to-Book (P/B) Ratio | 0.64 | 0.64 | 0.57 | 0.96 | 1.98 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.42 | 9.82 | -9.77 | -8.34 | 14.51 |
| Price-to-Operating Cash Flow Ratio | 6.06 | 4.98 | 50.87 | 46.23 | 8.46 |
| Price-to-Earnings Growth (PEG) Ratio | -0.53 | 0.53 | -0.48 | -0.32 | 0.04 |
| Enterprise Value Multiple | 3.88 | 3.05 | 3.40 | 4.80 | 4.27 |
| Enterprise Value | 5.69M | 5.89M | 5.37M | 8.17M | 10.99M |
| EV to EBITDA | 3.88 | 3.05 | 3.40 | 4.80 | 4.27 |
| EV to Sales | 0.38 | 0.40 | 0.35 | 0.56 | 0.78 |
| EV to Free Cash Flow | 4.37 | 7.36 | -7.53 | -6.33 | 10.48 |
| EV to Operating Cash Flow | 4.13 | 3.73 | 39.20 | 35.07 | 6.11 |
| Tangible Book Value Per Share | 5.07 | 4.44 | 4.44 | 4.14 | 2.85 |
| Shareholders’ Equity Per Share | 5.12 | 4.85 | 4.80 | 4.42 | 3.03 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.46 | 0.24 | 0.13 | 0.13 | 0.27 |
| Revenue Per Share | 5.85 | 5.83 | 6.01 | 5.81 | 5.53 |
| Net Income Per Share | 0.08 | 0.35 | 0.30 | 0.37 | 0.58 |
| Tax Burden | 0.54 | 0.76 | 0.87 | 0.87 | 0.73 |
| Interest Burden | 0.62 | 1.00 | 1.00 | 0.89 | 0.94 |
| Research & Development to Revenue | 0.03 | 0.00 | 0.02 | 0.01 | 0.02 |
| SG&A to Revenue | 0.40 | 0.40 | 0.15 | 0.14 | 0.14 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 6.76 | 1.36 | 0.15 | 0.22 | 0.89 |
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