Simon Property (1SPG) Ratios
Simon Property Ratios
IT:1SPG's free cash flow for Q2 2026 was $958.67M. For the 2026 fiscal year, IT:1SPG's free cash flow was decreased by $-236.89M and operating cash flow was $1.20B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.16 | 0.83 | 1.04 | 0.66 | 0.67 |
| Quick Ratio | 0.16 | 0.83 | 1.04 | 0.66 | 0.67 |
| Cash Ratio | 0.07 | 0.41 | 0.34 | 0.19 | 0.15 |
| Solvency Ratio | 0.18 | 0.13 | 0.12 | 0.12 | 0.12 |
| Operating Cash Flow Ratio | 0.38 | 1.12 | 1.14 | 1.18 | 1.04 |
| Short-Term Operating Cash Flow Coverage | 0.57 | 0.00 | 1.33 | 2.81 | 7.27 |
| Net Current Asset Value | $ -32.14B | $ -25.98B | $ -27.01B | $ -27.08B | $ -27.04B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.72 | 0.76 | 0.77 | 0.77 | 0.76 |
| Debt-to-Equity Ratio | 5.60 | 8.42 | 8.77 | 8.11 | 7.68 |
| Debt-to-Capital Ratio | 0.85 | 0.89 | 0.90 | 0.89 | 0.88 |
| Long-Term Debt-to-Capital Ratio | 0.80 | 0.89 | 0.90 | 0.89 | 0.88 |
| Financial Leverage Ratio | 7.80 | 11.02 | 11.34 | 10.52 | 10.05 |
| Debt Service Coverage Ratio | 0.95 | 5.51 | 1.26 | 2.14 | 3.62 |
| Interest Coverage Ratio | 3.26 | 3.41 | 3.28 | 3.39 | 3.03 |
| Debt to Market Cap | 0.47 | 0.43 | 0.62 | 0.68 | 0.48 |
| Interest Debt Per Share | 92.51 | 78.78 | 83.76 | 79.98 | 81.02 |
| Net Debt to EBITDA | 3.58 | 4.66 | 5.19 | 5.41 | 5.22 |
| Profitability Margins | |||||
| Gross Profit Margin | 85.72% | 82.50% | 81.83% | 81.08% | 81.02% |
| EBIT Margin | 100.16% | 61.34% | 62.80% | 62.31% | 68.82% |
| EBITDA Margin | 124.58% | 84.14% | 86.36% | 86.73% | 94.74% |
| Operating Profit Margin | 49.89% | 51.86% | 49.60% | 48.83% | 47.16% |
| Pretax Profit Margin | 84.84% | 46.15% | 47.69% | 47.92% | 53.27% |
| Net Profit Margin | 72.51% | 39.75% | 40.35% | 40.43% | 43.97% |
| Continuous Operations Profit Margin | 84.28% | 45.76% | 46.25% | 46.35% | 50.20% |
| Net Income Per EBT | 85.46% | 86.14% | 84.59% | 84.37% | 82.53% |
| EBT Per EBIT | 170.05% | 88.99% | 96.15% | 98.16% | 112.96% |
| Return on Assets (ROA) | 11.37% | 7.32% | 6.66% | 6.48% | 6.66% |
| Return on Equity (ROE) | 88.61% | 80.59% | 75.53% | 68.17% | 66.92% |
| Return on Capital Employed (ROCE) | 10.73% | 10.66% | 9.11% | 8.66% | 7.97% |
| Return on Invested Capital (ROIC) | 8.55% | 10.57% | 8.06% | 8.02% | 7.39% |
| Return on Tangible Assets | 11.37% | 7.32% | 6.67% | 6.49% | 6.67% |
| Earnings Yield | 7.65% | 4.22% | 4.90% | 5.56% | 4.29% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.81 | 4.17 | 3.99 | 3.56 | 3.51 |
| Payables Turnover | 0.47 | 0.61 | 0.61 | 0.67 | 0.68 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 0.21 | 11.48 | 11.69 | 10.65 | 10.15 |
| Asset Turnover | 0.16 | 0.18 | 0.17 | 0.16 | 0.15 |
| Working Capital Turnover Ratio | -1.30 | -27.48 | -11.87 | -4.69 | -4.17 |
| Cash Conversion Cycle | -731.08 | -511.61 | -509.42 | -441.41 | -434.72 |
| Days of Sales Outstanding | 53.57 | 87.43 | 91.55 | 102.49 | 103.99 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 784.65 | 599.04 | 600.98 | 543.91 | 538.71 |
| Operating Cycle | 53.57 | 87.43 | 91.55 | 102.49 | 103.99 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 12.69 | 11.70 | 12.03 | 11.49 | 11.07 |
| Free Cash Flow Per Share | 9.82 | 9.38 | 9.60 | 9.51 | 9.46 |
| Dividend Paid and CapEx Coverage Ratio | 0.99 | 1.12 | 1.22 | 1.29 | 1.26 |
| Capital Expenditure Coverage Ratio | 4.43 | 5.05 | 4.96 | 5.79 | 6.89 |
| Operating Cash Flow Coverage Ratio | 0.14 | 0.15 | 0.15 | 0.15 | 0.14 |
| Operating Cash Flow to Sales Ratio | 0.65 | 0.64 | 0.69 | 0.71 | 0.71 |
| Free Cash Flow Yield | 5.31% | 5.45% | 6.73% | 8.09% | 5.92% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 13.09 | 23.72 | 20.42 | 18.00 | 23.34 |
| Price-to-Sales (P/S) Ratio | 9.48 | 9.42 | 8.24 | 7.28 | 10.26 |
| Price-to-Book (P/B) Ratio | 11.59 | 19.09 | 15.42 | 12.27 | 15.62 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 18.85 | 18.36 | 14.86 | 12.36 | 16.88 |
| Price-to-Operating Cash Flow Ratio | 14.59 | 14.72 | 11.86 | 10.22 | 14.43 |
| Price-to-Earnings Growth (PEG) Ratio | 0.14 | 5.70 | 2.96 | -3.85 | 0.26 |
| Enterprise Value Multiple | 11.19 | 15.85 | 14.73 | 13.80 | 16.05 |
| Enterprise Value | 88.71B | 79.54B | 71.97B | 63.35B | 77.79B |
| EV to EBITDA | 11.19 | 15.85 | 14.73 | 13.80 | 16.05 |
| EV to Sales | 13.94 | 13.34 | 12.72 | 11.97 | 15.20 |
| EV to Free Cash Flow | 27.70 | 26.00 | 22.94 | 20.33 | 25.02 |
| EV to Operating Cash Flow | 21.45 | 20.85 | 18.31 | 16.82 | 21.39 |
| Tangible Book Value Per Share | 20.57 | 10.97 | 11.20 | 11.55 | 13.23 |
| Shareholders’ Equity Per Share | 15.98 | 9.02 | 9.25 | 9.57 | 10.23 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.01 | 0.01 | 0.03 | 0.03 | 0.06 |
| Revenue Per Share | 19.52 | 18.29 | 17.32 | 16.14 | 15.57 |
| Net Income Per Share | 14.16 | 7.27 | 6.99 | 6.53 | 6.85 |
| Tax Burden | 0.85 | 0.86 | 0.85 | 0.84 | 0.83 |
| Interest Burden | 0.85 | 0.75 | 0.76 | 0.77 | 0.77 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.04 | 0.03 | 0.01 | 0.01 | 0.01 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.77 | 1.40 | 1.72 | 1.54 | 1.42 |
Currency in USD