BE Semiconductor (BESIN) Ratios
BE Semiconductor Ratios
MX:BESIN's free cash flow for Q3 2026 was $104.29M. For the 2026 fiscal year, MX:BESIN's free cash flow was decreased by $-2.83M and operating cash flow was $107.11M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 5.55 | 5.98 | 5.02 | 6.51 | 4.99 |
| Quick Ratio | 4.88 | 5.36 | 4.34 | 5.87 | 4.49 |
| Cash Ratio | 2.42 | 2.05 | 1.37 | 3.42 | 2.41 |
| Solvency Ratio | 0.24 | 0.29 | 0.43 | 0.52 | 0.57 |
| Operating Cash Flow Ratio | 1.15 | 1.20 | 1.52 | 1.89 | 1.48 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 71.36 | 66.34 | 115.15 | 0.00 |
| Net Current Asset Value | $ 159.63M | $ 265.18M | $ 213.15M | $ 430.04M | $ 411.38M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.48 | 0.44 | 0.36 | 0.30 | 0.27 |
| Debt-to-Equity Ratio | 1.27 | 1.09 | 0.76 | 0.55 | 0.50 |
| Debt-to-Capital Ratio | 0.56 | 0.52 | 0.43 | 0.35 | 0.34 |
| Long-Term Debt-to-Capital Ratio | 0.55 | 0.51 | 0.41 | 0.34 | 0.33 |
| Financial Leverage Ratio | 2.67 | 2.46 | 2.13 | 1.81 | 1.85 |
| Debt Service Coverage Ratio | 9.65 | 22.01 | 14.48 | 19.38 | 28.37 |
| Interest Coverage Ratio | 9.06 | 27.66 | 18.29 | 24.10 | 28.97 |
| Debt to Market Cap | 0.05 | 0.05 | 0.03 | 0.07 | 0.05 |
| Interest Debt Per Share | 6.94 | 7.00 | 4.27 | 4.48 | 4.24 |
| Net Debt to EBITDA | 0.76 | 0.90 | 0.53 | -0.47 | -0.42 |
| Profitability Margins | |||||
| Gross Profit Margin | 63.29% | 65.18% | 64.92% | 61.29% | 59.63% |
| EBIT Margin | 29.27% | 32.20% | 37.89% | 40.69% | 42.01% |
| EBITDA Margin | 34.97% | 36.91% | 42.34% | 43.87% | 44.36% |
| Operating Profit Margin | 29.27% | 32.20% | 36.86% | 40.69% | 42.38% |
| Pretax Profit Margin | 26.03% | 31.03% | 35.88% | 38.11% | 40.55% |
| Net Profit Margin | 22.26% | 29.96% | 30.59% | 33.29% | 37.69% |
| Continuous Operations Profit Margin | 22.26% | 29.96% | 30.59% | 33.29% | 37.69% |
| Net Income Per EBT | 85.51% | 96.54% | 85.26% | 87.35% | 92.95% |
| EBT Per EBIT | 88.96% | 96.38% | 97.33% | 93.67% | 95.67% |
| Return on Assets (ROA) | 11.82% | 14.74% | 19.75% | 21.20% | 24.69% |
| Return on Equity (ROE) | 31.61% | 36.31% | 42.02% | 38.29% | 45.60% |
| Return on Capital Employed (ROCE) | 18.04% | 18.32% | 28.10% | 29.67% | 33.20% |
| Return on Invested Capital (ROIC) | 15.42% | 17.58% | 23.75% | 25.77% | 30.75% |
| Return on Tangible Assets | 13.65% | 16.67% | 23.38% | 23.87% | 27.42% |
| Earnings Yield | 1.24% | 1.74% | 1.69% | 5.36% | 4.93% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.88 | 2.96 | 3.63 | 4.59 | 4.13 |
| Payables Turnover | 3.84 | 4.02 | 4.33 | 6.75 | 4.05 |
| Inventory Turnover | 2.08 | 2.05 | 2.20 | 3.04 | 3.20 |
| Fixed Asset Turnover | 8.70 | 10.04 | 10.38 | 14.24 | 18.51 |
| Asset Turnover | 0.53 | 0.49 | 0.65 | 0.64 | 0.65 |
| Working Capital Turnover Ratio | 0.77 | 0.88 | 0.86 | 0.94 | 1.07 |
| Cash Conversion Cycle | 207.15 | 210.86 | 182.44 | 145.69 | 112.17 |
| Days of Sales Outstanding | 126.62 | 123.46 | 100.45 | 79.57 | 88.41 |
| Days of Inventory Outstanding | 175.58 | 178.22 | 166.27 | 120.17 | 113.91 |
| Days of Payables Outstanding | 95.05 | 90.81 | 84.28 | 54.05 | 90.15 |
| Operating Cycle | 302.20 | 301.68 | 266.71 | 199.73 | 202.32 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.25 | 2.55 | 2.69 | 3.43 | 3.64 |
| Free Cash Flow Per Share | 2.05 | 2.15 | 2.33 | 3.07 | 3.27 |
| Dividend Paid and CapEx Coverage Ratio | 0.94 | 0.99 | 0.83 | 0.91 | 1.76 |
| Capital Expenditure Coverage Ratio | 11.28 | 6.39 | 7.44 | 9.58 | 9.80 |
| Operating Cash Flow Coverage Ratio | 0.34 | 0.37 | 0.65 | 0.79 | 0.89 |
| Operating Cash Flow to Sales Ratio | 0.30 | 0.33 | 0.36 | 0.38 | 0.37 |
| Free Cash Flow Yield | 1.53% | 1.63% | 1.72% | 5.43% | 4.36% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 80.57 | 57.27 | 59.33 | 18.64 | 20.27 |
| Price-to-Sales (P/S) Ratio | 17.90 | 17.18 | 18.15 | 6.21 | 7.64 |
| Price-to-Book (P/B) Ratio | 25.42 | 20.82 | 24.93 | 7.14 | 9.24 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 65.19 | 61.53 | 58.19 | 18.42 | 22.94 |
| Price-to-Operating Cash Flow Ratio | 59.41 | 51.90 | 50.37 | 16.50 | 20.60 |
| Price-to-Earnings Growth (PEG) Ratio | -2.86 | 43.53 | -2.40 | -1.03 | 0.20 |
| Enterprise Value Multiple | 51.94 | 47.45 | 43.40 | 13.68 | 16.81 |
| Enterprise Value | 10.74B | 10.64B | 10.64B | 4.34B | 5.59B |
| EV to EBITDA | 51.94 | 47.45 | 43.40 | 13.68 | 16.81 |
| EV to Sales | 18.16 | 17.51 | 18.38 | 6.00 | 7.45 |
| EV to Free Cash Flow | 66.15 | 62.72 | 58.91 | 17.81 | 22.39 |
| EV to Operating Cash Flow | 60.29 | 52.90 | 51.00 | 15.95 | 20.10 |
| Tangible Book Value Per Share | 3.37 | 4.55 | 3.64 | 6.32 | 6.62 |
| Shareholders’ Equity Per Share | 5.26 | 6.35 | 5.44 | 7.92 | 8.12 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.14 | 0.03 | 0.15 | 0.13 | 0.07 |
| Revenue Per Share | 7.47 | 7.70 | 7.47 | 9.11 | 9.82 |
| Net Income Per Share | 1.66 | 2.31 | 2.28 | 3.03 | 3.70 |
| Tax Burden | 0.86 | 0.97 | 0.85 | 0.87 | 0.93 |
| Interest Burden | 0.89 | 0.96 | 0.95 | 0.94 | 0.97 |
| Research & Development to Revenue | 0.14 | 0.12 | 0.10 | 0.07 | 0.05 |
| SG&A to Revenue | 0.20 | 0.21 | 0.18 | 0.13 | 0.12 |
| Stock-Based Compensation to Revenue | 0.03 | 0.05 | 0.03 | 0.02 | 0.02 |
| Income Quality | 1.35 | 1.07 | 1.00 | 0.99 | 0.91 |
Currency in EUR
