ALFIO BARDOLLA Training Group S.P.A. (ABTG) Ratios
ALFIO BARDOLLA Training Group S.P.A. Ratios
IT:ABTG's free cash flow for Q2 2026 was $-99.00K. For the 2026 fiscal year, IT:ABTG's free cash flow was decreased by $-43.27K and operating cash flow was $-55.73K. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.33 | 1.44 | 1.60 | 1.38 | 0.98 |
| Quick Ratio | 1.25 | 1.33 | 1.60 | 1.36 | 0.95 |
| Cash Ratio | 0.17 | 0.65 | 0.71 | 0.67 | 0.39 |
| Solvency Ratio | 0.19 | 0.40 | 0.31 | 0.26 | 0.48 |
| Operating Cash Flow Ratio | 0.19 | 0.41 | 0.79 | 0.96 | 0.66 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 5.75 | 6.97 | 9.54 | 11.65 |
| Net Current Asset Value | $ -2.32M | $ -862.98K | $ -268.23K | $ -1.24M | $ -2.02M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.19 | 0.05 | 0.08 | 0.13 | 0.12 |
| Debt-to-Equity Ratio | 0.46 | 0.10 | 0.19 | 0.30 | 0.26 |
| Debt-to-Capital Ratio | 0.31 | 0.09 | 0.16 | 0.23 | 0.21 |
| Long-Term Debt-to-Capital Ratio | 0.31 | 0.06 | 0.09 | 0.18 | 0.18 |
| Financial Leverage Ratio | 2.43 | 2.06 | 2.34 | 2.33 | 2.19 |
| Debt Service Coverage Ratio | 78.86 | 6.60 | 3.93 | 4.38 | 12.74 |
| Interest Coverage Ratio | 11.37 | 5.23 | 34.78 | -5.56 | 31.35 |
| Debt to Market Cap | 0.21 | 0.04 | 0.07 | 0.11 | 0.07 |
| Interest Debt Per Share | 0.36 | 0.11 | 0.20 | 0.25 | 0.25 |
| Net Debt to EBITDA | 1.03 | -0.65 | -0.71 | -0.50 | -0.03 |
| Profitability Margins | |||||
| Gross Profit Margin | 3.88% | 73.53% | 23.88% | 20.54% | 28.63% |
| EBIT Margin | 0.83% | 2.51% | 5.27% | -0.97% | 11.77% |
| EBITDA Margin | 7.52% | 9.30% | 12.99% | 9.99% | 25.02% |
| Operating Profit Margin | 0.83% | 1.89% | 16.08% | -1.91% | 7.81% |
| Pretax Profit Margin | 0.76% | 2.15% | 4.81% | -3.73% | 9.96% |
| Net Profit Margin | -0.57% | 2.05% | 2.55% | -4.10% | 4.12% |
| Continuous Operations Profit Margin | -0.97% | 1.11% | 2.51% | -3.91% | 5.82% |
| Net Income Per EBT | -75.29% | 95.28% | 52.95% | 109.97% | 41.39% |
| EBT Per EBIT | 91.20% | 113.56% | 29.92% | 194.72% | 127.57% |
| Return on Assets (ROA) | -1.06% | 4.91% | 4.33% | -6.81% | 5.54% |
| Return on Equity (ROE) | -2.56% | 10.10% | 10.13% | -15.90% | 12.11% |
| Return on Capital Employed (ROCE) | 2.09% | 6.50% | 41.27% | -4.63% | 15.69% |
| Return on Invested Capital (ROIC) | -2.65% | 3.25% | 19.92% | -4.43% | 8.92% |
| Return on Tangible Assets | -1.68% | 8.41% | 7.11% | -11.96% | 10.37% |
| Earnings Yield | -1.20% | 3.52% | 3.63% | -6.14% | 3.10% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.51 | 17.98 | 7.46 | 16.65 | 7.13 |
| Payables Turnover | 9.71 | 2.89 | 6.88 | 10.35 | 8.85 |
| Inventory Turnover | 86.23 | 18.65 | 0.00 | 190.91 | 94.69 |
| Fixed Asset Turnover | 6.93 | 52.03 | 28.36 | 13.77 | 9.27 |
| Asset Turnover | 1.84 | 2.40 | 1.70 | 1.66 | 1.34 |
| Working Capital Turnover Ratio | 17.50 | 12.64 | 11.19 | 29.41 | -28.42 |
| Cash Conversion Cycle | 15.28 | -86.24 | -4.14 | -11.44 | 13.85 |
| Days of Sales Outstanding | 48.63 | 20.30 | 48.91 | 21.92 | 51.23 |
| Days of Inventory Outstanding | 4.23 | 19.57 | 0.00 | 1.91 | 3.85 |
| Days of Payables Outstanding | 37.58 | 126.11 | 53.05 | 35.27 | 41.23 |
| Operating Cycle | 52.86 | 39.87 | 48.91 | 23.83 | 55.08 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.10 | 0.23 | 0.59 | 0.56 | 0.45 |
| Free Cash Flow Per Share | -0.35 | 0.22 | 0.27 | 0.31 | -0.14 |
| Dividend Paid and CapEx Coverage Ratio | 0.21 | 2.63 | 1.84 | 1.83 | 0.63 |
| Capital Expenditure Coverage Ratio | 0.21 | 24.27 | 1.84 | 2.22 | 0.77 |
| Operating Cash Flow Coverage Ratio | 0.27 | 2.41 | 3.22 | 2.36 | 1.84 |
| Operating Cash Flow to Sales Ratio | 0.03 | 0.05 | 0.16 | 0.18 | 0.16 |
| Free Cash Flow Yield | -21.04% | 8.45% | 10.24% | 14.88% | -3.67% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -83.00 | 28.37 | 27.54 | -16.29 | 32.28 |
| Price-to-Sales (P/S) Ratio | 0.48 | 0.58 | 0.70 | 0.67 | 1.33 |
| Price-to-Book (P/B) Ratio | 2.13 | 2.87 | 2.79 | 2.59 | 3.91 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -4.75 | 11.84 | 9.76 | 6.72 | -27.23 |
| Price-to-Operating Cash Flow Ratio | 17.42 | 11.35 | 4.46 | 3.70 | 8.22 |
| Price-to-Earnings Growth (PEG) Ratio | 0.68 | -6.90 | -0.16 | 0.07 | 2.04 |
| Enterprise Value Multiple | 7.36 | 5.59 | 4.69 | 6.19 | 5.28 |
| Enterprise Value | 10.39M | 11.83M | 11.87M | 9.79M | 18.74M |
| EV to EBITDA | 7.36 | 5.59 | 4.69 | 6.19 | 5.28 |
| EV to Sales | 0.55 | 0.52 | 0.61 | 0.62 | 1.32 |
| EV to Free Cash Flow | -5.53 | 10.61 | 8.48 | 6.22 | -27.06 |
| EV to Operating Cash Flow | 20.26 | 10.17 | 3.87 | 3.42 | 8.17 |
| Tangible Book Value Per Share | 0.80 | 0.11 | 0.09 | 0.01 | 0.04 |
| Shareholders’ Equity Per Share | 0.78 | 0.90 | 0.94 | 0.80 | 0.95 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 2.27 | 0.49 | 0.48 | -0.05 | 0.42 |
| Revenue Per Share | 3.49 | 4.45 | 3.72 | 3.11 | 2.78 |
| Net Income Per Share | -0.02 | 0.09 | 0.09 | -0.13 | 0.11 |
| Tax Burden | -0.75 | 0.95 | 0.53 | 1.10 | 0.41 |
| Interest Burden | 0.91 | 0.86 | 0.91 | 3.86 | 0.85 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.08 | 0.71 | 0.02 | 0.05 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -4.76 | 2.50 | 6.18 | -56.60 | 3.93 |
Currency in EUR