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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.

Financial ratios
RatiosJul 25Jul 24Jul 23Jul 22Jul 21
Liquidity Ratios
Current Ratio2.984.882.923.492.06
Quick Ratio1.923.041.593.491.55
Cash Ratio1.681.271.392.371.32
Solvency Ratio0.210.110.030.320.57
Operating Cash Flow Ratio0.14-0.05-0.24-0.300.06
Short-Term Operating Cash Flow Coverage0.20-0.09-0.31-0.370.08
Net Current Asset Value$ 18.22M$ 29.34M$ 16.67M$ 24.97M$ 10.15M
Leverage Ratios
Debt-to-Assets Ratio0.070.040.070.080.09
Debt-to-Equity Ratio0.080.040.090.090.10
Debt-to-Capital Ratio0.080.040.080.080.09
Long-Term Debt-to-Capital Ratio0.000.000.000.000.00
Financial Leverage Ratio1.211.161.181.171.18
Debt Service Coverage Ratio0.520.390.060.640.99
Interest Coverage Ratio-50.1741.63-54.75651.83570.92
Debt to Market Cap0.230.110.160.170.22
Interest Debt Per Share0.280.140.260.270.28
Net Debt to EBITDA-1.99-2.57-14.15-2.39-0.50
Profitability Margins
Gross Profit Margin18.63%18.29%46.64%16.43%11.62%
EBIT Margin29.40%10.81%0.90%85.49%120.98%
EBITDA Margin31.94%12.88%4.33%89.64%123.76%
Operating Profit Margin-2.59%3.02%-5.06%81.50%115.97%
Pretax Profit Margin29.55%10.74%0.81%85.36%120.78%
Net Profit Margin22.00%7.60%1.54%68.99%89.13%
Continuous Operations Profit Margin22.00%6.14%1.54%66.34%89.88%
Net Income Per EBT74.43%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 Assets3.23%1.14%0.14%4.52%8.22%
Earnings Yield10.89%3.31%0.30%9.91%20.67%
Efficiency Ratios
Receivables Turnover6.246.5219.770.003.82
Payables Turnover4.1417.736.4610.5712.68
Inventory Turnover1.150.960.390.001.44
Fixed Asset Turnover7.688.037.777.959.89
Asset Turnover0.150.150.090.070.09
Working Capital Turnover Ratio0.660.680.440.390.70
Cash Conversion Cycle286.94414.96898.42-34.54319.57
Days of Sales Outstanding58.5056.0118.460.0095.67
Days of Inventory Outstanding316.71379.54936.490.00252.69
Days of Payables Outstanding88.2720.5956.5334.5428.79
Operating Cycle375.21435.55954.950.00348.36
Cash Flow Ratios
Operating Cash Flow Per Share0.06-0.01-0.08-0.100.02
Free Cash Flow Per Share0.03-0.10-0.24-0.16-0.03
Dividend Paid and CapEx Coverage Ratio1.01-0.11-0.40-1.040.25
Capital Expenditure Coverage Ratio2.43-0.15-0.48-1.590.40
Operating Cash Flow Coverage Ratio0.20-0.09-0.30-0.360.08
Operating Cash Flow to Sales Ratio0.09-0.02-0.25-0.420.07
Free Cash Flow Yield2.74%-7.58%-14.75%-9.86%-2.53%
Valuation Ratios
Price-to-Earnings (P/E) Ratio9.2330.19336.7510.094.84
Price-to-Sales (P/S) Ratio2.022.295.196.964.31
Price-to-Book (P/B) Ratio0.360.400.540.540.47
Price-to-Free Cash Flow (P/FCF) Ratio36.50-13.19-6.78-10.14-39.57
Price-to-Operating Cash Flow Ratio21.50-99.02-20.86-16.5359.23
Price-to-Earnings Growth (PEG) Ratio0.040.04-3.47-0.260.02
Enterprise Value Multiple4.3315.24105.695.382.99
Enterprise Value32.17M43.21M59.40M46.29M45.50M
EV to EBITDA4.3315.24105.695.382.99
EV to Sales1.381.964.584.823.70
EV to Free Cash Flow25.01-11.29-5.98-7.02-33.93
EV to Operating Cash Flow14.73-84.73-18.40-11.4550.78
Tangible Book Value Per Share3.343.193.092.992.68
Shareholders’ Equity Per Share3.343.193.092.992.68
Tax and Other Ratios
Effective Tax Rate0.260.29-0.900.190.26
Revenue Per Share0.590.560.320.230.29
Net Income Per Share0.130.040.000.160.26
Tax Burden0.740.711.900.810.74
Interest Burden1.010.990.901.001.00
Research & Development to Revenue0.000.000.000.000.00
SG&A to Revenue0.210.210.360.450.00
Stock-Based Compensation to Revenue0.000.000.000.000.00
Income Quality0.43-0.22-30.75-0.490.06

Currency in GBP