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PharmaNutra SpA (PHN) Ratios
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PharmaNutra SpA Ratios
IT:PHN's free cash flow for Q2 2026 was €-4.16M. For the 2026 fiscal year, IT:PHN's free cash flow was decreased by €-1.36M and operating cash flow was €-2.80M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.35 | 2.38 | 2.12 | 2.28 | 3.31 |
| Quick Ratio | 2.06 | 2.12 | 1.83 | 2.07 | 3.14 |
| Cash Ratio | 0.60 | 0.57 | 0.68 | 0.86 | 1.76 |
| Solvency Ratio | 0.44 | 0.37 | 0.26 | 0.33 | 0.56 |
| Operating Cash Flow Ratio | 0.63 | 0.75 | 0.44 | 0.56 | 1.22 |
| Short-Term Operating Cash Flow Coverage | 4.20 | 4.61 | 2.87 | 4.30 | 36.52 |
| Net Current Asset Value | € 18.91M | € 9.73M | € 646.00K | € 9.52M | € 29.25M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.16 | 0.21 | 0.25 | 0.18 | 0.09 |
| Debt-to-Equity Ratio | 0.29 | 0.39 | 0.51 | 0.35 | 0.14 |
| Debt-to-Capital Ratio | 0.22 | 0.28 | 0.34 | 0.26 | 0.12 |
| Long-Term Debt-to-Capital Ratio | 0.17 | 0.23 | 0.29 | 0.21 | 0.10 |
| Financial Leverage Ratio | 1.76 | 1.89 | 2.07 | 1.97 | 1.58 |
| Debt Service Coverage Ratio | 4.17 | 3.47 | 2.98 | 4.39 | 18.54 |
| Interest Coverage Ratio | 27.86 | 15.94 | 19.58 | 69.19 | 78.21 |
| Debt to Market Cap | 0.04 | 0.04 | 0.05 | 0.03 | 0.01 |
| Interest Debt Per Share | 2.26 | 2.70 | 3.02 | 1.87 | 0.68 |
| Net Debt to EBITDA | 0.06 | 0.27 | 0.34 | -0.18 | -1.16 |
| Profitability Margins | |||||
| Gross Profit Margin | 22.56% | 71.28% | 48.45% | 36.17% | 47.18% |
| EBIT Margin | 23.02% | 24.30% | 23.82% | 28.14% | 27.63% |
| EBITDA Margin | 25.98% | 27.56% | 26.26% | 29.51% | 29.11% |
| Operating Profit Margin | 23.02% | 23.57% | 23.12% | 27.63% | 27.43% |
| Pretax Profit Margin | 22.92% | 23.39% | 23.02% | 28.08% | 27.60% |
| Net Profit Margin | 15.19% | 14.30% | 12.70% | 18.04% | 20.21% |
| Continuous Operations Profit Margin | 15.12% | 14.25% | 12.70% | 18.04% | 20.21% |
| Net Income Per EBT | 66.26% | 61.15% | 55.17% | 64.26% | 73.21% |
| EBT Per EBIT | 99.59% | 99.23% | 99.57% | 101.64% | 100.63% |
| Return on Assets (ROA) | 15.97% | 14.14% | 11.41% | 15.02% | 19.30% |
| Return on Equity (ROE) | 28.03% | 26.72% | 23.59% | 29.54% | 30.55% |
| Return on Capital Employed (ROCE) | 32.18% | 30.37% | 27.55% | 30.98% | 34.23% |
| Return on Invested Capital (ROIC) | 20.15% | 17.58% | 14.42% | 18.99% | 24.69% |
| Return on Tangible Assets | 19.85% | 17.64% | 14.27% | 19.15% | 20.91% |
| Earnings Yield | 3.85% | 3.18% | 2.35% | 2.50% | 1.89% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.14 | 5.07 | 5.26 | 3.85 | 3.86 |
| Payables Turnover | 5.13 | 3.60 | 4.54 | 3.15 | 5.09 |
| Inventory Turnover | 11.52 | 8.20 | 6.38 | 10.12 | 15.09 |
| Fixed Asset Turnover | 5.46 | 4.53 | 3.83 | 4.89 | 8.14 |
| Asset Turnover | 1.05 | 0.99 | 0.90 | 0.83 | 0.95 |
| Working Capital Turnover Ratio | 3.31 | 3.38 | 3.16 | 2.33 | 2.00 |
| Cash Conversion Cycle | 31.43 | 15.21 | 46.22 | 15.03 | 47.13 |
| Days of Sales Outstanding | 70.97 | 71.99 | 69.43 | 94.74 | 94.61 |
| Days of Inventory Outstanding | 31.68 | 44.53 | 57.22 | 36.08 | 24.18 |
| Days of Payables Outstanding | 71.22 | 101.31 | 80.44 | 115.79 | 71.66 |
| Operating Cycle | 102.65 | 116.51 | 126.66 | 130.82 | 118.79 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.04 | 2.13 | 1.25 | 1.50 | 2.11 |
| Free Cash Flow Per Share | 1.72 | 1.69 | -0.12 | -0.90 | 1.59 |
| Dividend Paid and CapEx Coverage Ratio | 1.54 | 1.65 | 0.58 | 0.48 | 1.78 |
| Capital Expenditure Coverage Ratio | 6.24 | 4.82 | 0.91 | 0.62 | 4.09 |
| Operating Cash Flow Coverage Ratio | 0.95 | 0.84 | 0.43 | 0.82 | 3.22 |
| Operating Cash Flow to Sales Ratio | 0.15 | 0.18 | 0.12 | 0.17 | 0.30 |
| Free Cash Flow Yield | 3.16% | 3.11% | -0.21% | -1.44% | 2.11% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 25.98 | 31.45 | 42.49 | 40.04 | 53.01 |
| Price-to-Sales (P/S) Ratio | 3.95 | 4.50 | 5.40 | 7.23 | 10.71 |
| Price-to-Book (P/B) Ratio | 7.28 | 8.41 | 10.02 | 11.83 | 16.19 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 31.63 | 32.17 | -471.27 | -69.33 | 47.32 |
| Price-to-Operating Cash Flow Ratio | 26.56 | 25.50 | 45.09 | 41.65 | 35.76 |
| Price-to-Earnings Growth (PEG) Ratio | 1.25 | 1.05 | -2.88 | 4.06 | -25.62 |
| Enterprise Value Multiple | 15.25 | 16.60 | 20.90 | 24.31 | 35.64 |
| Enterprise Value | 521.59M | 531.39M | 554.35M | 598.25M | 706.88M |
| EV to EBITDA | 15.25 | 16.60 | 20.90 | 24.31 | 35.64 |
| EV to Sales | 3.96 | 4.58 | 5.49 | 7.17 | 10.37 |
| EV to Free Cash Flow | 31.75 | 32.70 | -479.12 | -68.84 | 45.82 |
| EV to Operating Cash Flow | 26.66 | 25.92 | 45.84 | 41.36 | 34.63 |
| Tangible Book Value Per Share | 4.89 | 4.05 | 3.30 | 3.04 | 4.09 |
| Shareholders’ Equity Per Share | 7.46 | 6.47 | 5.63 | 5.27 | 4.66 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.34 | 0.39 | 0.45 | 0.36 | 0.27 |
| Revenue Per Share | 13.76 | 12.09 | 10.45 | 8.62 | 7.04 |
| Net Income Per Share | 2.09 | 1.73 | 1.33 | 1.56 | 1.42 |
| Tax Burden | 0.66 | 0.61 | 0.55 | 0.64 | 0.73 |
| Interest Burden | 1.00 | 0.96 | 0.97 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.36 | 0.26 | 0.07 | 0.23 | 0.27 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.98 | 1.24 | 0.94 | 0.96 | 1.48 |
Currency in EUR
