Befesa S.A. (BFSAN) Ratios
Befesa S.A. Ratios
MX:BFSAN's free cash flow for Q2 2026 was $12.62M. For the 2026 fiscal year, MX:BFSAN's free cash flow was decreased by $-20.11M and operating cash flow was $32.73M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.32 | 1.10 | 1.33 | 1.26 | 1.37 |
| Quick Ratio | 0.94 | 0.77 | 0.94 | 0.96 | 1.16 |
| Cash Ratio | 0.54 | 0.34 | 0.42 | 0.49 | 0.70 |
| Solvency Ratio | 0.15 | 0.13 | 0.13 | 0.15 | 0.13 |
| Operating Cash Flow Ratio | 0.68 | 0.64 | 0.46 | 0.41 | 0.37 |
| Short-Term Operating Cash Flow Coverage | 8.57 | 7.55 | 4.07 | 5.96 | 6.63 |
| Net Current Asset Value | $ -710.44M | $ -801.08M | $ -726.77M | $ -736.63M | $ -726.89M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.37 | 0.36 | 0.37 | 0.36 | 0.39 |
| Debt-to-Equity Ratio | 0.86 | 0.87 | 0.86 | 0.88 | 1.12 |
| Debt-to-Capital Ratio | 0.46 | 0.46 | 0.46 | 0.47 | 0.53 |
| Long-Term Debt-to-Capital Ratio | 0.44 | 0.44 | 0.44 | 0.45 | 0.51 |
| Financial Leverage Ratio | 2.33 | 2.38 | 2.36 | 2.46 | 2.88 |
| Debt Service Coverage Ratio | 4.09 | 3.10 | 2.98 | 4.17 | 4.15 |
| Interest Coverage Ratio | 5.48 | 3.63 | 3.60 | 4.39 | 5.44 |
| Debt to Market Cap | 0.56 | 0.83 | 0.49 | 0.38 | 0.27 |
| Interest Debt Per Share | 17.92 | 18.81 | 18.51 | 18.39 | 19.26 |
| Net Debt to EBITDA | 2.44 | 3.16 | 3.27 | 2.46 | 2.61 |
| Profitability Margins | |||||
| Gross Profit Margin | 13.63% | 41.50% | 38.64% | 50.10% | 56.61% |
| EBIT Margin | 12.08% | 8.40% | 8.80% | 13.65% | 15.48% |
| EBITDA Margin | 19.03% | 15.79% | 15.63% | 19.64% | 21.96% |
| Operating Profit Margin | 12.08% | 9.11% | 9.03% | 9.54% | 15.51% |
| Pretax Profit Margin | 9.83% | 6.05% | 5.77% | 11.47% | 13.61% |
| Net Profit Margin | 6.81% | 4.10% | 4.91% | 9.35% | 12.14% |
| Continuous Operations Profit Margin | 7.02% | 4.37% | 4.88% | 9.37% | 12.46% |
| Net Income Per EBT | 69.21% | 67.85% | 85.17% | 81.49% | 89.18% |
| EBT Per EBIT | 81.44% | 66.37% | 63.83% | 120.23% | 87.76% |
| Return on Assets (ROA) | 4.30% | 2.57% | 2.98% | 5.37% | 5.55% |
| Return on Equity (ROE) | 10.03% | 6.12% | 7.04% | 13.19% | 16.01% |
| Return on Capital Employed (ROCE) | 8.86% | 6.73% | 6.32% | 6.60% | 8.63% |
| Return on Invested Capital (ROIC) | 6.20% | 4.76% | 5.22% | 5.28% | 7.77% |
| Return on Tangible Assets | 6.99% | 4.15% | 4.80% | 8.28% | 8.92% |
| Earnings Yield | 6.82% | 6.12% | 4.12% | 5.89% | 3.97% |
| Efficiency Ratios | |||||
| Receivables Turnover | 11.41 | 9.70 | 15.49 | 7.32 | 5.65 |
| Payables Turnover | 6.84 | 4.27 | 4.33 | 4.11 | 4.21 |
| Inventory Turnover | 10.51 | 7.22 | 7.17 | 5.53 | 5.28 |
| Fixed Asset Turnover | 1.64 | 1.60 | 1.61 | 1.59 | 1.52 |
| Asset Turnover | 0.63 | 0.63 | 0.61 | 0.57 | 0.46 |
| Working Capital Turnover Ratio | 20.81 | 21.46 | 13.71 | 11.05 | 6.79 |
| Cash Conversion Cycle | 13.32 | 2.72 | -9.74 | 27.05 | 46.96 |
| Days of Sales Outstanding | 31.99 | 37.62 | 23.57 | 49.83 | 64.58 |
| Days of Inventory Outstanding | 34.72 | 50.52 | 50.94 | 66.02 | 69.08 |
| Days of Payables Outstanding | 53.39 | 85.42 | 84.24 | 88.80 | 86.70 |
| Operating Cycle | 66.70 | 88.14 | 74.50 | 115.85 | 133.67 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.46 | 4.80 | 2.93 | 3.43 | 3.16 |
| Free Cash Flow Per Share | 2.61 | 2.83 | 0.31 | 0.77 | 1.08 |
| Dividend Paid and CapEx Coverage Ratio | 1.79 | 1.78 | 0.76 | 0.88 | 0.95 |
| Capital Expenditure Coverage Ratio | 2.41 | 2.44 | 1.12 | 1.29 | 1.52 |
| Operating Cash Flow Coverage Ratio | 0.26 | 0.27 | 0.17 | 0.19 | 0.17 |
| Operating Cash Flow to Sales Ratio | 0.15 | 0.15 | 0.10 | 0.12 | 0.14 |
| Free Cash Flow Yield | 8.85% | 13.64% | 0.89% | 1.70% | 1.60% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 14.68 | 16.35 | 24.29 | 16.97 | 25.19 |
| Price-to-Sales (P/S) Ratio | 1.00 | 0.67 | 1.19 | 1.59 | 3.06 |
| Price-to-Book (P/B) Ratio | 1.47 | 1.00 | 1.71 | 2.24 | 4.03 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 11.30 | 7.33 | 112.53 | 58.75 | 62.49 |
| Price-to-Operating Cash Flow Ratio | 6.62 | 4.33 | 12.00 | 13.12 | 21.31 |
| Price-to-Earnings Growth (PEG) Ratio | 0.25 | -1.32 | -0.53 | -22.74 | 0.28 |
| Enterprise Value Multiple | 7.68 | 7.41 | 10.90 | 10.54 | 16.53 |
| Enterprise Value | 1.73B | 1.45B | 2.01B | 2.35B | 2.98B |
| EV to EBITDA | 7.68 | 7.41 | 10.90 | 10.54 | 16.53 |
| EV to Sales | 1.46 | 1.17 | 1.70 | 2.07 | 3.63 |
| EV to Free Cash Flow | 16.56 | 12.80 | 160.81 | 76.64 | 74.19 |
| EV to Operating Cash Flow | 9.70 | 7.56 | 17.15 | 17.12 | 25.31 |
| Tangible Book Value Per Share | 2.42 | 2.28 | 3.49 | 3.13 | -1.23 |
| Shareholders’ Equity Per Share | 20.06 | 20.76 | 20.59 | 20.13 | 16.70 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.29 | 0.28 | 0.15 | 0.18 | 0.08 |
| Revenue Per Share | 29.57 | 30.98 | 29.52 | 28.40 | 22.04 |
| Net Income Per Share | 2.01 | 1.27 | 1.45 | 2.66 | 2.68 |
| Tax Burden | 0.69 | 0.68 | 0.85 | 0.81 | 0.89 |
| Interest Burden | 0.81 | 0.72 | 0.66 | 0.84 | 0.88 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.57 | 0.00 | 0.00 | 0.22 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.21 | 2.56 | 2.02 | 1.05 | 1.05 |
Currency in EUR