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J Smart & Co (Contractors) (SMJ) Ratios
J Smart & Co (Contractors) Ratios
GB:SMJ's free cash flow for Q2 2026 was $5.01M. For the 2026 fiscal year, GB:SMJ's free cash flow was decreased by $-63.00K and operating cash flow was $5.08M. See a summary of the company’s cash flow.
| Ratios | Jul 25 | Jul 24 | Jul 23 | Jul 22 | Jul 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.98 | 4.88 | 2.92 | 3.49 | 2.06 |
| Quick Ratio | 1.92 | 3.04 | 1.59 | 3.49 | 1.55 |
| Cash Ratio | 1.68 | 1.27 | 1.39 | 2.37 | 1.32 |
| Solvency Ratio | 0.21 | 0.11 | 0.03 | 0.32 | 0.57 |
| Operating Cash Flow Ratio | 0.14 | -0.05 | -0.24 | -0.30 | 0.06 |
| Short-Term Operating Cash Flow Coverage | 0.20 | -0.09 | -0.31 | -0.37 | 0.08 |
| Net Current Asset Value | $ 18.22M | $ 29.34M | $ 16.67M | $ 24.97M | $ 10.15M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.07 | 0.04 | 0.07 | 0.08 | 0.09 |
| Debt-to-Equity Ratio | 0.08 | 0.04 | 0.09 | 0.09 | 0.10 |
| Debt-to-Capital Ratio | 0.08 | 0.04 | 0.08 | 0.08 | 0.09 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.21 | 1.16 | 1.18 | 1.17 | 1.18 |
| Debt Service Coverage Ratio | 0.52 | 0.39 | 0.06 | 0.64 | 0.99 |
| Interest Coverage Ratio | -50.17 | 41.63 | -54.75 | 651.83 | 570.92 |
| Debt to Market Cap | 0.23 | 0.11 | 0.16 | 0.17 | 0.22 |
| Interest Debt Per Share | 0.28 | 0.14 | 0.26 | 0.27 | 0.28 |
| Net Debt to EBITDA | -1.99 | -2.57 | -14.15 | -2.39 | -0.50 |
| Profitability Margins | |||||
| Gross Profit Margin | 18.63% | 18.29% | 46.64% | 16.43% | 11.62% |
| EBIT Margin | 29.40% | 10.81% | 0.90% | 85.49% | 120.98% |
| EBITDA Margin | 31.94% | 12.88% | 4.33% | 89.64% | 123.76% |
| Operating Profit Margin | -2.59% | 3.02% | -5.06% | 81.50% | 115.97% |
| Pretax Profit Margin | 29.55% | 10.74% | 0.81% | 85.36% | 120.78% |
| Net Profit Margin | 22.00% | 7.60% | 1.54% | 68.99% | 89.13% |
| Continuous Operations Profit Margin | 22.00% | 6.14% | 1.54% | 66.34% | 89.88% |
| Net Income Per EBT | 74.43% | 70.74% | 190.48% | 80.82% | 73.80% |
| EBT Per EBIT | -1140.86% | 355.11% | -15.98% | 104.73% | 104.15% |
| Return on Assets (ROA) | 3.23% | 1.14% | 0.14% | 4.52% | 8.22% |
| Return on Equity (ROE) | 3.91% | 1.32% | 0.16% | 5.31% | 9.68% |
| Return on Capital Employed (ROCE) | -0.42% | 0.49% | -0.49% | 5.88% | 12.02% |
| Return on Invested Capital (ROIC) | -0.29% | 0.33% | -0.45% | 4.39% | 8.15% |
| Return on Tangible Assets | 3.23% | 1.14% | 0.14% | 4.52% | 8.22% |
| Earnings Yield | 10.89% | 3.31% | 0.30% | 9.91% | 20.67% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.24 | 6.52 | 19.77 | 0.00 | 3.82 |
| Payables Turnover | 4.14 | 17.73 | 6.46 | 10.57 | 12.68 |
| Inventory Turnover | 1.15 | 0.96 | 0.39 | 0.00 | 1.44 |
| Fixed Asset Turnover | 7.68 | 8.03 | 7.77 | 7.95 | 9.89 |
| Asset Turnover | 0.15 | 0.15 | 0.09 | 0.07 | 0.09 |
| Working Capital Turnover Ratio | 0.66 | 0.68 | 0.44 | 0.39 | 0.70 |
| Cash Conversion Cycle | 286.94 | 414.96 | 898.42 | -34.54 | 319.57 |
| Days of Sales Outstanding | 58.50 | 56.01 | 18.46 | 0.00 | 95.67 |
| Days of Inventory Outstanding | 316.71 | 379.54 | 936.49 | 0.00 | 252.69 |
| Days of Payables Outstanding | 88.27 | 20.59 | 56.53 | 34.54 | 28.79 |
| Operating Cycle | 375.21 | 435.55 | 954.95 | 0.00 | 348.36 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.06 | -0.01 | -0.08 | -0.10 | 0.02 |
| Free Cash Flow Per Share | 0.03 | -0.10 | -0.24 | -0.16 | -0.03 |
| Dividend Paid and CapEx Coverage Ratio | 1.01 | -0.11 | -0.40 | -1.04 | 0.25 |
| Capital Expenditure Coverage Ratio | 2.43 | -0.15 | -0.48 | -1.59 | 0.40 |
| Operating Cash Flow Coverage Ratio | 0.20 | -0.09 | -0.30 | -0.36 | 0.08 |
| Operating Cash Flow to Sales Ratio | 0.09 | -0.02 | -0.25 | -0.42 | 0.07 |
| Free Cash Flow Yield | 2.74% | -7.58% | -14.75% | -9.86% | -2.53% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 9.23 | 30.19 | 336.75 | 10.09 | 4.84 |
| Price-to-Sales (P/S) Ratio | 2.02 | 2.29 | 5.19 | 6.96 | 4.31 |
| Price-to-Book (P/B) Ratio | 0.36 | 0.40 | 0.54 | 0.54 | 0.47 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 36.50 | -13.19 | -6.78 | -10.14 | -39.57 |
| Price-to-Operating Cash Flow Ratio | 21.50 | -99.02 | -20.86 | -16.53 | 59.23 |
| Price-to-Earnings Growth (PEG) Ratio | 0.04 | 0.04 | -3.47 | -0.26 | 0.02 |
| Enterprise Value Multiple | 4.33 | 15.24 | 105.69 | 5.38 | 2.99 |
| Enterprise Value | 32.17M | 43.21M | 59.40M | 46.29M | 45.50M |
| EV to EBITDA | 4.33 | 15.24 | 105.69 | 5.38 | 2.99 |
| EV to Sales | 1.38 | 1.96 | 4.58 | 4.82 | 3.70 |
| EV to Free Cash Flow | 25.01 | -11.29 | -5.98 | -7.02 | -33.93 |
| EV to Operating Cash Flow | 14.73 | -84.73 | -18.40 | -11.45 | 50.78 |
| Tangible Book Value Per Share | 3.34 | 3.19 | 3.09 | 2.99 | 2.68 |
| Shareholders’ Equity Per Share | 3.34 | 3.19 | 3.09 | 2.99 | 2.68 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.26 | 0.29 | -0.90 | 0.19 | 0.26 |
| Revenue Per Share | 0.59 | 0.56 | 0.32 | 0.23 | 0.29 |
| Net Income Per Share | 0.13 | 0.04 | 0.00 | 0.16 | 0.26 |
| Tax Burden | 0.74 | 0.71 | 1.90 | 0.81 | 0.74 |
| Interest Burden | 1.01 | 0.99 | 0.90 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.21 | 0.21 | 0.36 | 0.45 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.43 | -0.22 | -30.75 | -0.49 | 0.06 |
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