Want to see GB:SAG full AI Analyst Report?
Science (SAG) Ratios
Science Ratios
GB:SAG's free cash flow for Q2 2026 was $9.52M. For the 2026 fiscal year, GB:SAG's free cash flow was increased by $0.00 and operating cash flow was $9.52M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.38 | 1.86 | 1.66 | 1.85 | 1.58 |
| Quick Ratio | 2.36 | 1.83 | 1.62 | 1.77 | 1.50 |
| Cash Ratio | 1.75 | 1.06 | 0.92 | 1.34 | 1.10 |
| Solvency Ratio | 0.64 | 0.31 | 0.22 | 0.32 | 0.28 |
| Operating Cash Flow Ratio | 0.57 | 0.47 | 0.22 | 0.44 | 0.41 |
| Short-Term Operating Cash Flow Coverage | 40.98 | 15.40 | 6.59 | 12.73 | 11.68 |
| Net Current Asset Value | $ 42.00M | $ 15.89M | $ 4.83M | $ 14.89M | $ 3.70M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.09 | 0.11 | 0.13 | 0.13 | 0.15 |
| Debt-to-Equity Ratio | 0.14 | 0.18 | 0.22 | 0.20 | 0.25 |
| Debt-to-Capital Ratio | 0.12 | 0.16 | 0.18 | 0.17 | 0.20 |
| Long-Term Debt-to-Capital Ratio | 0.09 | 0.11 | 0.13 | 0.14 | 0.18 |
| Financial Leverage Ratio | 1.58 | 1.68 | 1.70 | 1.63 | 1.75 |
| Debt Service Coverage Ratio | 6.82 | 8.48 | 5.62 | 7.39 | 7.81 |
| Interest Coverage Ratio | 11.48 | 15.34 | 7.25 | 11.97 | 17.21 |
| Debt to Market Cap | 0.05 | 0.06 | 0.07 | 0.08 | 0.08 |
| Interest Debt Per Share | 0.35 | 0.36 | 0.40 | 0.37 | 0.41 |
| Net Debt to EBITDA | -2.72 | -1.23 | -1.05 | -1.83 | -1.27 |
| Profitability Margins | |||||
| Gross Profit Margin | 41.23% | 40.82% | 40.81% | 44.44% | 43.54% |
| EBIT Margin | 15.12% | 13.86% | 7.46% | 13.20% | 14.25% |
| EBITDA Margin | 20.02% | 19.09% | 13.37% | 19.28% | 19.70% |
| Operating Profit Margin | 15.12% | 13.45% | 7.19% | 13.55% | 14.26% |
| Pretax Profit Margin | 37.16% | 13.32% | 6.72% | 12.86% | 13.45% |
| Net Profit Margin | 29.80% | 10.86% | 4.87% | 12.23% | 11.77% |
| Continuous Operations Profit Margin | 29.80% | 10.86% | 4.87% | 12.23% | 11.77% |
| Net Income Per EBT | 80.18% | 81.55% | 72.50% | 95.12% | 87.50% |
| EBT Per EBIT | 245.81% | 99.05% | 93.54% | 94.85% | 94.35% |
| Return on Assets (ROA) | 20.36% | 8.52% | 4.17% | 8.29% | 8.25% |
| Return on Equity (ROE) | 32.20% | 14.31% | 7.08% | 13.50% | 14.42% |
| Return on Capital Employed (ROCE) | 14.00% | 14.60% | 8.42% | 12.63% | 14.11% |
| Return on Invested Capital (ROIC) | 11.10% | 11.68% | 5.99% | 11.77% | 12.00% |
| Return on Tangible Assets | 26.08% | 11.94% | 6.30% | 10.40% | 10.84% |
| Earnings Yield | 13.71% | 5.85% | 3.09% | 5.87% | 4.93% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.98 | 4.89 | 4.89 | 6.72 | 6.64 |
| Payables Turnover | 19.94 | 16.28 | 16.34 | 28.39 | 17.70 |
| Inventory Turnover | 63.16 | 56.12 | 50.37 | 19.36 | 18.69 |
| Fixed Asset Turnover | 4.73 | 4.43 | 4.45 | 3.62 | 3.47 |
| Asset Turnover | 0.68 | 0.78 | 0.86 | 0.68 | 0.70 |
| Working Capital Turnover Ratio | 2.40 | 3.86 | 4.29 | 3.54 | 5.02 |
| Cash Conversion Cycle | 60.70 | 58.78 | 59.54 | 60.30 | 53.85 |
| Days of Sales Outstanding | 73.23 | 74.69 | 74.63 | 54.31 | 54.94 |
| Days of Inventory Outstanding | 5.78 | 6.50 | 7.25 | 18.86 | 19.53 |
| Days of Payables Outstanding | 18.31 | 22.42 | 22.34 | 12.86 | 20.62 |
| Operating Cycle | 79.01 | 81.20 | 81.88 | 73.16 | 74.47 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.55 | 0.41 | 0.17 | 0.34 | 0.33 |
| Free Cash Flow Per Share | 0.55 | 0.41 | 0.17 | 0.33 | 0.21 |
| Dividend Paid and CapEx Coverage Ratio | 6.84 | 5.05 | 3.38 | 6.47 | 2.16 |
| Capital Expenditure Coverage Ratio | 745.03 | 0.00 | 98.90 | 165.99 | 2.88 |
| Operating Cash Flow Coverage Ratio | 1.73 | 1.19 | 0.47 | 0.95 | 0.83 |
| Operating Cash Flow to Sales Ratio | 0.22 | 0.17 | 0.07 | 0.18 | 0.17 |
| Free Cash Flow Yield | 10.12% | 8.99% | 4.39% | 8.44% | 4.72% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 7.30 | 17.42 | 32.33 | 17.04 | 20.30 |
| Price-to-Sales (P/S) Ratio | 2.17 | 1.86 | 1.58 | 2.08 | 2.39 |
| Price-to-Book (P/B) Ratio | 2.35 | 2.45 | 2.29 | 2.30 | 2.93 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 9.88 | 11.13 | 22.80 | 11.85 | 21.20 |
| Price-to-Operating Cash Flow Ratio | 9.87 | 11.13 | 22.57 | 11.78 | 13.85 |
| Price-to-Earnings Growth (PEG) Ratio | 0.04 | 0.15 | -0.68 | 3.75 | 0.69 |
| Enterprise Value Multiple | 8.13 | 8.50 | 10.74 | 8.98 | 10.86 |
| Enterprise Value | 181.84M | 179.60M | 162.64M | 149.33M | 173.79M |
| EV to EBITDA | 8.13 | 8.50 | 10.74 | 8.98 | 10.86 |
| EV to Sales | 1.63 | 1.62 | 1.43 | 1.73 | 2.14 |
| EV to Free Cash Flow | 7.41 | 9.72 | 20.77 | 9.84 | 18.98 |
| EV to Operating Cash Flow | 7.40 | 9.72 | 20.56 | 9.78 | 12.40 |
| Tangible Book Value Per Share | 1.52 | 0.96 | 0.73 | 1.15 | 0.90 |
| Shareholders’ Equity Per Share | 2.33 | 1.85 | 1.71 | 1.72 | 1.55 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.18 | 0.27 | 0.05 | 0.13 |
| Revenue Per Share | 2.52 | 2.44 | 2.49 | 1.90 | 1.90 |
| Net Income Per Share | 0.75 | 0.26 | 0.12 | 0.23 | 0.22 |
| Tax Burden | 0.80 | 0.82 | 0.73 | 0.95 | 0.87 |
| Interest Burden | 2.46 | 0.96 | 0.90 | 0.97 | 0.94 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.09 | 0.14 | 0.13 |
| SG&A to Revenue | 0.26 | 0.27 | 0.25 | 0.20 | 0.17 |
| Stock-Based Compensation to Revenue | 0.02 | 0.02 | 0.02 | 0.02 | 0.01 |
| Income Quality | 0.74 | 1.25 | 1.43 | 1.38 | 1.28 |
Currency in GBP
