Nestlé SA (NESNN) Ratios
Nestlé SA Ratios
MX:NESNN's free cash flow for Q2 2026 was $3.57B. For the 2026 fiscal year, MX:NESNN's free cash flow was decreased by $-1.77B and operating cash flow was $5.34B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.79 | 0.82 | 0.83 | 0.88 | 0.98 |
| Quick Ratio | 0.47 | 0.51 | 0.51 | 0.50 | 0.68 |
| Cash Ratio | 0.11 | 0.13 | 0.13 | 0.14 | 0.17 |
| Solvency Ratio | 0.13 | 0.13 | 0.15 | 0.13 | 0.23 |
| Operating Cash Flow Ratio | 0.39 | 0.39 | 0.43 | 0.30 | 0.35 |
| Short-Term Operating Cash Flow Coverage | 1.45 | 1.55 | 1.87 | 1.16 | 1.42 |
| Net Current Asset Value | $ -62.12B | $ -67.38B | $ -59.31B | $ -57.33B | $ -46.16B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.45 | 0.46 | 0.44 | 0.40 | 0.34 |
| Debt-to-Equity Ratio | 1.76 | 1.77 | 1.55 | 1.29 | 0.88 |
| Debt-to-Capital Ratio | 0.64 | 0.64 | 0.61 | 0.56 | 0.47 |
| Long-Term Debt-to-Capital Ratio | 0.58 | 0.58 | 0.55 | 0.49 | 0.39 |
| Financial Leverage Ratio | 3.88 | 3.88 | 3.54 | 3.22 | 2.62 |
| Debt Service Coverage Ratio | 1.17 | 1.18 | 1.56 | 1.35 | 1.39 |
| Interest Coverage Ratio | 6.72 | 8.00 | 8.56 | 9.87 | 12.28 |
| Debt to Market Cap | 0.28 | 0.31 | 0.20 | 0.18 | 0.12 |
| Interest Debt Per Share | 23.19 | 25.19 | 21.50 | 20.52 | 17.16 |
| Net Debt to EBITDA | 3.04 | 3.19 | 2.78 | 2.68 | 2.33 |
| Profitability Margins | |||||
| Gross Profit Margin | 45.83% | 46.94% | 46.09% | 45.41% | 48.02% |
| EBIT Margin | 15.47% | 16.98% | 16.77% | 16.51% | 16.74% |
| EBITDA Margin | 19.51% | 19.82% | 19.45% | 19.24% | 19.60% |
| Operating Profit Margin | 13.66% | 16.05% | 15.06% | 13.00% | 13.35% |
| Pretax Profit Margin | 13.23% | 15.80% | 14.81% | 13.00% | 22.24% |
| Net Profit Margin | 10.05% | 11.87% | 12.01% | 9.78% | 19.33% |
| Continuous Operations Profit Margin | 10.30% | 12.18% | 12.33% | 10.12% | 19.66% |
| Net Income Per EBT | 75.95% | 75.12% | 81.09% | 75.21% | 86.88% |
| EBT Per EBIT | 96.88% | 98.40% | 98.29% | 100.00% | 166.60% |
| Return on Assets (ROA) | 7.10% | 7.82% | 8.86% | 6.86% | 12.15% |
| Return on Equity (ROE) | 27.53% | 30.30% | 31.36% | 22.08% | 31.81% |
| Return on Capital Employed (ROCE) | 14.20% | 15.27% | 15.72% | 12.95% | 11.78% |
| Return on Invested Capital (ROIC) | 9.74% | 10.49% | 11.84% | 9.04% | 9.42% |
| Return on Tangible Assets | 10.90% | 12.17% | 14.08% | 11.08% | 19.68% |
| Earnings Yield | 4.46% | 5.60% | 4.34% | 3.20% | 4.76% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.53 | 9.74 | 10.37 | 10.73 | 10.20 |
| Payables Turnover | 3.03 | 2.92 | 3.55 | 3.28 | 2.91 |
| Inventory Turnover | 3.80 | 3.67 | 4.23 | 3.45 | 3.79 |
| Fixed Asset Turnover | 2.76 | 2.72 | 3.06 | 3.14 | 3.09 |
| Asset Turnover | 0.71 | 0.66 | 0.74 | 0.70 | 0.63 |
| Working Capital Turnover Ratio | -10.96 | -13.20 | -16.76 | -33.39 | -27.26 |
| Cash Conversion Cycle | 23.89 | 11.80 | 18.52 | 28.51 | 6.53 |
| Days of Sales Outstanding | 48.50 | 37.48 | 35.19 | 34.01 | 35.77 |
| Days of Inventory Outstanding | 96.04 | 99.44 | 86.27 | 105.94 | 96.19 |
| Days of Payables Outstanding | 120.66 | 125.13 | 102.95 | 111.44 | 125.43 |
| Operating Cycle | 144.55 | 136.93 | 121.47 | 139.95 | 131.96 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6.18 | 6.42 | 6.02 | 4.40 | 4.97 |
| Free Cash Flow Per Share | 4.42 | 4.13 | 3.68 | 2.42 | 3.06 |
| Dividend Paid and CapEx Coverage Ratio | 1.29 | 1.21 | 1.14 | 0.92 | 1.06 |
| Capital Expenditure Coverage Ratio | 3.51 | 2.80 | 2.57 | 2.22 | 2.60 |
| Operating Cash Flow Coverage Ratio | 0.27 | 0.26 | 0.29 | 0.22 | 0.30 |
| Operating Cash Flow to Sales Ratio | 0.18 | 0.18 | 0.17 | 0.13 | 0.16 |
| Free Cash Flow Yield | 5.62% | 5.51% | 3.77% | 2.26% | 2.40% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 22.43 | 17.87 | 23.02 | 31.29 | 21.02 |
| Price-to-Sales (P/S) Ratio | 2.25 | 2.12 | 2.76 | 3.06 | 4.06 |
| Price-to-Book (P/B) Ratio | 6.17 | 5.41 | 7.22 | 6.91 | 6.69 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 17.81 | 18.15 | 26.50 | 44.31 | 41.69 |
| Price-to-Operating Cash Flow Ratio | 12.74 | 11.66 | 16.19 | 24.36 | 25.63 |
| Price-to-Earnings Growth (PEG) Ratio | -1.38 | -15.15 | 0.96 | -0.72 | 0.51 |
| Enterprise Value Multiple | 14.59 | 13.89 | 16.99 | 18.58 | 23.05 |
| Enterprise Value | 255.87B | 252.39B | 308.44B | 338.83B | 395.21B |
| EV to EBITDA | 14.59 | 13.89 | 16.99 | 18.58 | 23.05 |
| EV to Sales | 2.85 | 2.75 | 3.30 | 3.57 | 4.52 |
| EV to Free Cash Flow | 22.49 | 23.56 | 31.67 | 51.76 | 46.37 |
| EV to Operating Cash Flow | 16.09 | 15.14 | 19.35 | 28.46 | 28.51 |
| Tangible Book Value Per Share | -4.37 | -5.06 | -3.98 | -3.22 | 0.18 |
| Shareholders’ Equity Per Share | 12.75 | 13.84 | 13.51 | 15.51 | 19.06 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.23 | 0.17 | 0.22 | 0.12 |
| Revenue Per Share | 34.93 | 35.33 | 35.28 | 35.01 | 31.37 |
| Net Income Per Share | 3.51 | 4.19 | 4.24 | 3.42 | 6.06 |
| Tax Burden | 0.76 | 0.75 | 0.81 | 0.75 | 0.87 |
| Interest Burden | 0.86 | 0.93 | 0.88 | 0.79 | 1.33 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| SG&A to Revenue | 0.28 | 0.28 | 0.19 | 0.18 | 0.20 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.72 | 1.49 | 1.42 | 1.28 | 0.82 |
Currency in CHF
