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Tan Delta Systems PLC (TAND) Ratios
Tan Delta Systems PLC Ratios
GB:TAND's free cash flow for Q2 2026 was $-643.62K. For the 2026 fiscal year, GB:TAND's free cash flow was decreased by $-690.00 and operating cash flow was $-642.93K. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 7.58 | 7.60 | 10.53 | 1.78 | 1.68 |
| Quick Ratio | 5.85 | 6.25 | 9.79 | 1.21 | 1.51 |
| Cash Ratio | 4.65 | 5.68 | 9.24 | 0.44 | 0.60 |
| Solvency Ratio | -4.41 | -1.81 | -1.82 | 0.58 | 0.11 |
| Operating Cash Flow Ratio | -5.08 | -2.84 | -1.94 | 0.50 | 0.25 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 8.72 | 3.68 |
| Net Current Asset Value | $ 2.09M | $ 3.54M | $ 4.63M | $ 191.00K | $ 27.00K |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.02 | 0.02 | 0.18 | 0.33 |
| Debt-to-Equity Ratio | 0.02 | 0.02 | 0.02 | 0.38 | 1.11 |
| Debt-to-Capital Ratio | 0.02 | 0.02 | 0.02 | 0.27 | 0.53 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.07 | 0.23 |
| Financial Leverage Ratio | 1.15 | 1.15 | 1.11 | 2.12 | 3.37 |
| Debt Service Coverage Ratio | -829.22 | -406.28 | -159.41 | 11.68 | 2.26 |
| Interest Coverage Ratio | -937.38 | -511.89 | -74.53 | 70.50 | 2.00 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Debt to EBITDA | 0.97 | 2.82 | 4.33 | 0.01 | 1.05 |
| Profitability Margins | |||||
| Gross Profit Margin | 60.32% | 62.07% | 59.65% | 62.86% | 63.37% |
| EBIT Margin | -130.13% | -96.34% | -75.54% | 17.90% | 0.98% |
| EBITDA Margin | -121.69% | -87.79% | -70.65% | 20.32% | 4.21% |
| Operating Profit Margin | -136.36% | -110.02% | -32.80% | 17.90% | 0.98% |
| Pretax Profit Margin | -130.28% | -96.55% | -75.98% | 17.65% | 0.49% |
| Net Profit Margin | -129.22% | -96.08% | -75.49% | 17.93% | 2.25% |
| Continuous Operations Profit Margin | -129.22% | -96.08% | -75.49% | 17.93% | 2.25% |
| Net Income Per EBT | 99.19% | 99.52% | 99.35% | 101.60% | 460.00% |
| EBT Per EBIT | 95.54% | 87.76% | 231.64% | 98.58% | 50.00% |
| Return on Assets (ROA) | -61.01% | -26.67% | -20.04% | 26.88% | 3.19% |
| Return on Equity (ROE) | -70.08% | -30.79% | -22.35% | 56.95% | 10.75% |
| Return on Capital Employed (ROCE) | -73.47% | -34.86% | -9.57% | 44.55% | 2.48% |
| Return on Invested Capital (ROIC) | -71.95% | -34.43% | -9.46% | 41.27% | 2.22% |
| Return on Tangible Assets | -62.40% | -27.37% | -20.58% | 30.37% | 3.19% |
| Earnings Yield | -6.64% | -8.18% | -8.13% | 1.33% | 0.11% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.06 | 4.47 | 6.30 | 4.92 | 3.53 |
| Payables Turnover | 3.30 | 1.21 | 1.93 | 2.06 | 2.19 |
| Inventory Turnover | 0.88 | 0.63 | 1.61 | 2.44 | 7.06 |
| Fixed Asset Turnover | 11.65 | 8.63 | 9.76 | 8.56 | 5.46 |
| Asset Turnover | 0.47 | 0.28 | 0.27 | 1.50 | 1.42 |
| Working Capital Turnover Ratio | 0.43 | 0.29 | 0.58 | 5.79 | 4.69 |
| Cash Conversion Cycle | 396.38 | 361.03 | 95.30 | 46.90 | -11.85 |
| Days of Sales Outstanding | 90.01 | 81.68 | 57.95 | 74.16 | 103.32 |
| Days of Inventory Outstanding | 417.12 | 580.48 | 226.76 | 149.74 | 51.72 |
| Days of Payables Outstanding | 110.75 | 301.13 | 189.41 | 177.01 | 166.89 |
| Operating Cycle | 507.13 | 662.16 | 284.71 | 223.90 | 155.04 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.02 | -0.02 | -0.02 | 0.00 | 0.00 |
| Free Cash Flow Per Share | -0.02 | -0.02 | -0.02 | 0.00 | 0.00 |
| Dividend Paid and CapEx Coverage Ratio | -125.36 | -24.33 | -14.83 | 1.29 | 6.23 |
| Capital Expenditure Coverage Ratio | -125.36 | -24.33 | -14.83 | 1.29 | 6.23 |
| Operating Cash Flow Coverage Ratio | -37.01 | -21.40 | -9.62 | 1.10 | 0.34 |
| Operating Cash Flow to Sales Ratio | -1.33 | -1.27 | -0.66 | 0.13 | 0.08 |
| Free Cash Flow Yield | -6.89% | -11.26% | -7.56% | 0.22% | 0.32% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -15.05 | -12.19 | -12.29 | 75.18 | 923.26 |
| Price-to-Sales (P/S) Ratio | 19.47 | 11.75 | 9.28 | 13.48 | 20.80 |
| Price-to-Book (P/B) Ratio | 10.56 | 3.77 | 2.75 | 42.81 | 99.23 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -14.51 | -8.88 | -13.23 | 451.81 | 312.28 |
| Price-to-Operating Cash Flow Ratio | -14.63 | -9.25 | -14.12 | 102.58 | 262.16 |
| Price-to-Earnings Growth (PEG) Ratio | -0.43 | 0.84 | 0.02 | 0.06 | -23.08 |
| Enterprise Value Multiple | -15.03 | -10.56 | -8.81 | 66.37 | 494.88 |
| Enterprise Value | 22.35M | 11.27M | 9.07M | 21.24M | 21.28M |
| EV to EBITDA | -15.03 | -10.56 | -8.81 | 66.37 | 494.88 |
| EV to Sales | 18.29 | 9.27 | 6.22 | 13.48 | 20.84 |
| EV to Free Cash Flow | -13.63 | -7.01 | -8.87 | 451.85 | 312.94 |
| EV to Operating Cash Flow | -13.74 | -7.30 | -9.47 | 102.59 | 262.71 |
| Tangible Book Value Per Share | 0.03 | 0.05 | 0.08 | 0.01 | 0.00 |
| Shareholders’ Equity Per Share | 0.03 | 0.05 | 0.08 | 0.01 | 0.00 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.01 | 0.00 | 0.01 | -0.01 | -3.60 |
| Revenue Per Share | 0.02 | 0.02 | 0.02 | 0.02 | 0.01 |
| Net Income Per Share | -0.02 | -0.02 | -0.02 | 0.00 | 0.00 |
| Tax Burden | 0.99 | 1.00 | 0.99 | 1.02 | 4.60 |
| Interest Burden | 1.00 | 1.00 | 1.01 | 0.99 | 0.50 |
| Research & Development to Revenue | 0.04 | 0.02 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.62 | 0.68 | 0.87 | 0.42 | 0.60 |
| Stock-Based Compensation to Revenue | 0.00 | 0.03 | 0.05 | 0.00 | 0.00 |
| Income Quality | 1.03 | 1.32 | 0.86 | 0.74 | 16.20 |
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