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Biesse SPA (BSS) Ratios
Biesse SPA Ratios
IT:BSS's free cash flow for Q2 2026 was $-15.23M. For the 2026 fiscal year, IT:BSS's free cash flow was decreased by $-2.83M and operating cash flow was $-12.41M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.21 | 1.27 | 1.20 | 1.15 | 1.11 |
| Quick Ratio | 0.71 | 0.84 | 0.72 | 0.65 | 0.70 |
| Cash Ratio | 0.20 | 0.44 | 0.30 | 0.29 | 0.30 |
| Solvency Ratio | 0.03 | 0.07 | 0.08 | 0.13 | 0.14 |
| Operating Cash Flow Ratio | 0.06 | 0.04 | 0.05 | 0.09 | 0.24 |
| Short-Term Operating Cash Flow Coverage | 0.46 | 0.18 | 6.85 | 22.32 | 25.01 |
| Net Current Asset Value | $ -52.00M | $ -35.12M | $ 32.10M | $ 28.44M | $ 5.68M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.22 | 0.25 | 0.04 | 0.04 | 0.04 |
| Debt-to-Equity Ratio | 0.69 | 0.79 | 0.11 | 0.10 | 0.11 |
| Debt-to-Capital Ratio | 0.41 | 0.44 | 0.10 | 0.09 | 0.10 |
| Long-Term Debt-to-Capital Ratio | 0.27 | 0.27 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 3.10 | 3.11 | 2.49 | 2.79 | 2.91 |
| Debt Service Coverage Ratio | 0.47 | 0.55 | 11.42 | 16.52 | 9.95 |
| Interest Coverage Ratio | -1.51 | 2.56 | 14.64 | 25.20 | 17.62 |
| Debt to Market Cap | 0.69 | 0.88 | 0.01 | 0.01 | 0.01 |
| Interest Debt Per Share | 6.17 | 7.77 | 1.09 | 1.03 | 1.10 |
| Net Debt to EBITDA | 3.70 | 0.52 | -1.42 | -1.34 | -1.36 |
| Profitability Margins | |||||
| Gross Profit Margin | 10.74% | 55.58% | 57.25% | 54.88% | 53.42% |
| EBIT Margin | -1.74% | 1.83% | 4.50% | 5.04% | 5.41% |
| EBITDA Margin | 3.56% | 6.68% | 6.85% | 8.99% | 9.89% |
| Operating Profit Margin | -1.74% | 1.97% | 3.08% | 6.17% | 6.16% |
| Pretax Profit Margin | -3.08% | 1.06% | 2.61% | 5.06% | 5.45% |
| Net Profit Margin | -2.95% | 0.50% | 1.59% | 3.68% | 4.58% |
| Continuous Operations Profit Margin | -2.95% | 0.50% | 1.59% | 3.68% | 4.61% |
| Net Income Per EBT | 95.83% | 47.06% | 60.96% | 72.65% | 84.03% |
| EBT Per EBIT | 177.40% | 53.50% | 84.73% | 82.04% | 88.55% |
| Return on Assets (ROA) | -2.79% | 0.46% | 1.92% | 4.16% | 4.71% |
| Return on Equity (ROE) | -8.65% | 1.42% | 4.77% | 11.61% | 13.70% |
| Return on Capital Employed (ROCE) | -3.26% | 3.63% | 8.10% | 17.09% | 15.64% |
| Return on Invested Capital (ROIC) | -2.72% | 1.41% | 4.79% | 12.03% | 12.71% |
| Return on Tangible Assets | -3.29% | 0.54% | 2.20% | 4.73% | 5.44% |
| Earnings Yield | -10.31% | 1.86% | 3.59% | 8.71% | 5.09% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.55 | 5.93 | 6.73 | 7.05 | 5.69 |
| Payables Turnover | 4.23 | 2.77 | 2.48 | 2.04 | 1.85 |
| Inventory Turnover | 3.36 | 1.89 | 1.99 | 1.72 | 1.93 |
| Fixed Asset Turnover | 4.90 | 5.47 | 6.70 | 7.10 | 6.33 |
| Asset Turnover | 0.94 | 0.92 | 1.21 | 1.13 | 1.03 |
| Working Capital Turnover Ratio | 7.11 | 8.36 | 11.76 | 14.50 | 11.61 |
| Cash Conversion Cycle | 77.97 | 122.97 | 90.23 | 84.79 | 56.46 |
| Days of Sales Outstanding | 55.71 | 61.57 | 54.22 | 51.75 | 64.11 |
| Days of Inventory Outstanding | 108.49 | 193.07 | 183.13 | 212.05 | 189.41 |
| Days of Payables Outstanding | 86.23 | 131.67 | 147.12 | 179.01 | 197.06 |
| Operating Cycle | 164.20 | 254.64 | 237.35 | 263.81 | 253.52 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.77 | 0.52 | 0.59 | 1.45 | 3.79 |
| Free Cash Flow Per Share | 0.05 | -0.19 | 0.15 | 0.73 | 3.28 |
| Dividend Paid and CapEx Coverage Ratio | 1.01 | 0.61 | 0.76 | 1.08 | 7.34 |
| Capital Expenditure Coverage Ratio | 1.06 | 0.73 | 1.34 | 2.03 | 7.34 |
| Operating Cash Flow Coverage Ratio | 0.13 | 0.07 | 0.57 | 1.51 | 3.77 |
| Operating Cash Flow to Sales Ratio | 0.03 | 0.02 | 0.02 | 0.05 | 0.14 |
| Free Cash Flow Yield | 0.65% | -2.59% | 1.17% | 5.78% | 13.41% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -9.65 | 53.64 | 27.88 | 11.49 | 19.66 |
| Price-to-Sales (P/S) Ratio | 0.29 | 0.27 | 0.44 | 0.42 | 0.90 |
| Price-to-Book (P/B) Ratio | 0.84 | 0.76 | 1.33 | 1.33 | 2.69 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 153.29 | -38.63 | 85.70 | 17.29 | 7.46 |
| Price-to-Operating Cash Flow Ratio | 9.30 | 14.07 | 21.57 | 8.76 | 6.44 |
| Price-to-Earnings Growth (PEG) Ratio | 0.02 | -0.77 | -0.48 | -1.02 | 0.02 |
| Enterprise Value Multiple | 11.75 | 4.51 | 5.05 | 3.36 | 7.76 |
| Enterprise Value | 277.06M | 227.16M | 271.67M | 248.77M | 569.38M |
| EV to EBITDA | 11.75 | 4.51 | 5.05 | 3.36 | 7.76 |
| EV to Sales | 0.42 | 0.30 | 0.35 | 0.30 | 0.77 |
| EV to Free Cash Flow | 223.80 | -43.63 | 66.90 | 12.38 | 6.35 |
| EV to Operating Cash Flow | 13.58 | 15.89 | 16.83 | 6.27 | 5.48 |
| Tangible Book Value Per Share | 4.44 | 4.91 | 6.50 | 6.30 | 5.52 |
| Shareholders’ Equity Per Share | 8.52 | 9.61 | 9.54 | 9.51 | 9.07 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.04 | 0.53 | 0.39 | 0.27 | 0.16 |
| Revenue Per Share | 24.93 | 27.54 | 28.65 | 30.01 | 27.09 |
| Net Income Per Share | -0.74 | 0.14 | 0.46 | 1.10 | 1.24 |
| Tax Burden | 0.96 | 0.47 | 0.61 | 0.73 | 0.84 |
| Interest Burden | 1.77 | 0.58 | 0.58 | 1.00 | 1.01 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.01 | 0.01 |
| SG&A to Revenue | 0.06 | 0.06 | 0.31 | 0.02 | 0.02 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.04 | 3.81 | 1.29 | 1.31 | 3.05 |
Currency in EUR
