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Cellularline SpA (CELL) Ratios
Cellularline SpA Ratios
IT:CELL's free cash flow for Q2 2026 was $4.37M. For the 2026 fiscal year, IT:CELL's free cash flow was decreased by $-1.39M and operating cash flow was $5.76M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.20 | 2.22 | 1.68 | 1.98 | 2.56 |
| Quick Ratio | 1.53 | 1.53 | 1.06 | 1.26 | 1.80 |
| Cash Ratio | 0.43 | 0.36 | 0.19 | 0.18 | 0.21 |
| Solvency Ratio | 0.25 | 0.18 | 0.17 | -0.73 | 0.11 |
| Operating Cash Flow Ratio | 0.35 | 0.38 | 0.17 | 0.09 | 0.50 |
| Short-Term Operating Cash Flow Coverage | 1.12 | 1.42 | 0.41 | 0.19 | 1.54 |
| Net Current Asset Value | $ 44.01M | $ 38.08M | $ 27.56M | $ 24.06M | $ 21.16M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.18 | 0.19 | 0.21 | 0.23 | 0.16 |
| Debt-to-Equity Ratio | 0.32 | 0.31 | 0.37 | 0.39 | 0.22 |
| Debt-to-Capital Ratio | 0.25 | 0.24 | 0.27 | 0.28 | 0.18 |
| Long-Term Debt-to-Capital Ratio | 0.13 | 0.15 | 0.12 | 0.16 | 0.13 |
| Financial Leverage Ratio | 1.80 | 1.65 | 1.73 | 1.65 | 1.37 |
| Debt Service Coverage Ratio | 0.87 | 0.96 | 0.57 | -2.18 | 0.69 |
| Interest Coverage Ratio | -12.00 | 3.72 | 1.24 | -33.36 | 0.08 |
| Debt to Market Cap | 0.59 | 0.82 | 1.03 | 0.85 | 0.52 |
| Interest Debt Per Share | 1.66 | 2.08 | 2.54 | 2.47 | 2.21 |
| Net Debt to EBITDA | 0.49 | 1.30 | 1.67 | -0.68 | 5.11 |
| Profitability Margins | |||||
| Gross Profit Margin | 4.82% | 40.07% | 38.57% | 35.45% | 43.60% |
| EBIT Margin | -25.36% | 4.02% | 5.00% | -52.72% | -4.86% |
| EBITDA Margin | 10.32% | 10.47% | 13.45% | -43.37% | 6.62% |
| Operating Profit Margin | -25.36% | 4.89% | 3.07% | -55.43% | 0.15% |
| Pretax Profit Margin | -24.27% | 3.80% | 2.68% | -54.35% | -5.93% |
| Net Profit Margin | -23.20% | 3.44% | 2.27% | -54.61% | -3.48% |
| Continuous Operations Profit Margin | -23.20% | 3.44% | 2.27% | -54.61% | -3.48% |
| Net Income Per EBT | 95.60% | 90.51% | 84.59% | 100.47% | 58.66% |
| EBT Per EBIT | 95.70% | 77.67% | 87.16% | 98.06% | -3973.33% |
| Return on Assets (ROA) | -20.94% | 2.50% | 1.54% | -34.89% | -1.37% |
| Return on Equity (ROE) | -37.60% | 4.12% | 2.67% | -57.61% | -1.87% |
| Return on Capital Employed (ROCE) | -33.48% | 4.76% | 3.08% | -47.60% | 0.07% |
| Return on Invested Capital (ROIC) | -27.94% | 3.95% | 2.17% | -41.13% | 0.04% |
| Return on Tangible Assets | -25.99% | 3.91% | 2.49% | -59.50% | -3.46% |
| Earnings Yield | -68.50% | 11.61% | 7.45% | -126.68% | -4.58% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.01 | 2.79 | 2.94 | 2.56 | 2.04 |
| Payables Turnover | 5.09 | 3.12 | 3.01 | 3.57 | 3.15 |
| Inventory Turnover | 4.07 | 2.48 | 2.08 | 2.12 | 2.17 |
| Fixed Asset Turnover | 18.87 | 15.57 | 13.43 | 11.36 | 11.94 |
| Asset Turnover | 0.90 | 0.73 | 0.68 | 0.64 | 0.39 |
| Working Capital Turnover Ratio | 2.31 | 2.71 | 3.02 | 2.44 | 1.84 |
| Cash Conversion Cycle | 139.37 | 161.11 | 178.82 | 212.86 | 231.60 |
| Days of Sales Outstanding | 121.42 | 130.90 | 124.13 | 142.59 | 179.27 |
| Days of Inventory Outstanding | 89.72 | 147.13 | 175.76 | 172.47 | 168.36 |
| Days of Payables Outstanding | 71.77 | 116.91 | 121.08 | 102.20 | 116.03 |
| Operating Cycle | 211.14 | 278.03 | 299.90 | 315.06 | 347.63 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.93 | 0.99 | 0.62 | 0.23 | 0.88 |
| Free Cash Flow Per Share | 0.66 | 0.75 | 0.39 | 0.01 | 0.65 |
| Dividend Paid and CapEx Coverage Ratio | 2.55 | 3.02 | 2.67 | 0.87 | 3.82 |
| Capital Expenditure Coverage Ratio | 3.43 | 4.06 | 2.67 | 1.06 | 3.82 |
| Operating Cash Flow Coverage Ratio | 0.62 | 0.50 | 0.26 | 0.10 | 0.42 |
| Operating Cash Flow to Sales Ratio | 0.12 | 0.13 | 0.08 | 0.04 | 0.17 |
| Free Cash Flow Yield | 25.88% | 33.34% | 16.90% | 0.47% | 16.74% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -1.46 | 8.62 | 13.42 | -0.79 | -21.86 |
| Price-to-Sales (P/S) Ratio | 0.34 | 0.30 | 0.30 | 0.43 | 0.76 |
| Price-to-Book (P/B) Ratio | 0.55 | 0.35 | 0.36 | 0.45 | 0.41 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 3.86 | 3.00 | 5.92 | 211.92 | 5.97 |
| Price-to-Operating Cash Flow Ratio | 2.74 | 2.26 | 3.70 | 12.14 | 4.41 |
| Price-to-Earnings Growth (PEG) Ratio | 0.00 | 0.16 | -0.13 | -0.00 | 0.17 |
| Enterprise Value Multiple | 3.77 | 4.13 | 3.94 | -1.67 | 16.61 |
| Enterprise Value | 60.90M | 71.00M | 83.98M | 99.80M | 121.47M |
| EV to EBITDA | 3.77 | 4.13 | 3.94 | -1.67 | 16.61 |
| EV to Sales | 0.39 | 0.43 | 0.53 | 0.73 | 1.10 |
| EV to Free Cash Flow | 4.44 | 4.38 | 10.30 | 356.41 | 8.63 |
| EV to Operating Cash Flow | 3.14 | 3.30 | 6.44 | 20.41 | 6.37 |
| Tangible Book Value Per Share | 3.02 | 2.56 | 2.15 | 1.94 | 1.63 |
| Shareholders’ Equity Per Share | 4.63 | 6.31 | 6.36 | 6.11 | 9.50 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.04 | 0.10 | 0.15 | -0.00 | 0.41 |
| Revenue Per Share | 7.50 | 7.56 | 7.50 | 6.45 | 5.12 |
| Net Income Per Share | -1.74 | 0.26 | 0.17 | -3.52 | -0.18 |
| Tax Burden | 0.96 | 0.91 | 0.85 | 1.00 | 0.59 |
| Interest Burden | 0.96 | 0.94 | 0.54 | 1.03 | 1.22 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.01 | 0.00 |
| SG&A to Revenue | 0.30 | 0.36 | 0.18 | 0.05 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.53 | 3.81 | 3.63 | -0.07 | -4.96 |
Currency in EUR