Smith & Nephew (SN1N) Ratios
Smith & Nephew Ratios
MX:SN1N's free cash flow for Q2 2026 was $257.87M. For the 2026 fiscal year, MX:SN1N's free cash flow was decreased by $-188.44M and operating cash flow was $446.31M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.57 | 2.89 | 1.77 | 2.25 | 2.08 |
| Quick Ratio | 1.25 | 1.33 | 0.72 | 0.96 | 1.21 |
| Cash Ratio | 0.35 | 0.40 | 0.13 | 0.20 | 0.61 |
| Solvency Ratio | 0.23 | 0.19 | 0.17 | 0.16 | 0.20 |
| Operating Cash Flow Ratio | 0.82 | 0.64 | 0.27 | 0.27 | 0.41 |
| Short-Term Operating Cash Flow Coverage | 15.81 | 493.50 | 0.86 | 4.22 | 2.02 |
| Net Current Asset Value | $ -1.07B | $ -668.00M | $ -740.00M | $ -851.00M | $ -928.00M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.32 | 0.32 | 0.31 | 0.29 | 0.31 |
| Debt-to-Equity Ratio | 0.63 | 0.63 | 0.59 | 0.55 | 0.60 |
| Debt-to-Capital Ratio | 0.39 | 0.39 | 0.37 | 0.35 | 0.37 |
| Long-Term Debt-to-Capital Ratio | 0.36 | 0.37 | 0.29 | 0.33 | 0.33 |
| Financial Leverage Ratio | 1.98 | 1.97 | 1.91 | 1.90 | 1.96 |
| Debt Service Coverage Ratio | 5.95 | 6.77 | 1.09 | 4.51 | 2.29 |
| Interest Coverage Ratio | 6.43 | 3.91 | 3.06 | 3.94 | 7.41 |
| Debt to Market Cap | 0.22 | 0.29 | 0.24 | 0.23 | 0.20 |
| Interest Debt Per Share | 4.02 | 3.98 | 3.70 | 3.37 | 3.90 |
| Net Debt to EBITDA | 1.73 | 2.18 | 2.91 | 2.89 | 1.65 |
| Profitability Margins | |||||
| Gross Profit Margin | 68.01% | 69.64% | 68.82% | 70.47% | 70.40% |
| EBIT Margin | 16.27% | 11.31% | 7.73% | 6.25% | 13.03% |
| EBITDA Margin | 25.39% | 21.29% | 17.23% | 16.76% | 23.83% |
| Operating Profit Margin | 16.27% | 11.31% | 7.66% | 6.04% | 11.38% |
| Pretax Profit Margin | 12.64% | 8.57% | 5.23% | 4.51% | 11.24% |
| Net Profit Margin | 10.14% | 7.09% | 4.74% | 4.28% | 10.05% |
| Continuous Operations Profit Margin | 10.14% | 7.09% | 4.74% | 4.28% | 10.05% |
| Net Income Per EBT | 80.23% | 82.73% | 90.69% | 94.89% | 89.42% |
| EBT Per EBIT | 77.67% | 75.80% | 68.24% | 74.60% | 98.82% |
| Return on Assets (ROA) | 6.10% | 3.98% | 2.63% | 2.24% | 4.80% |
| Return on Equity (ROE) | 12.06% | 7.83% | 5.04% | 4.24% | 9.41% |
| Return on Capital Employed (ROCE) | 11.55% | 7.45% | 5.51% | 3.82% | 6.75% |
| Return on Invested Capital (ROIC) | 9.11% | 6.12% | 4.54% | 3.55% | 5.71% |
| Return on Tangible Assets | 9.86% | 6.54% | 4.47% | 3.91% | 8.02% |
| Earnings Yield | 4.42% | 3.79% | 2.22% | 1.90% | 3.41% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.40 | 4.81 | 5.24 | 5.08 | 5.37 |
| Payables Turnover | 1.74 | 1.63 | 1.70 | 1.50 | 1.48 |
| Inventory Turnover | 0.95 | 0.74 | 0.72 | 0.70 | 0.84 |
| Fixed Asset Turnover | 3.84 | 4.09 | 3.77 | 3.58 | 3.44 |
| Asset Turnover | 0.60 | 0.56 | 0.56 | 0.52 | 0.48 |
| Working Capital Turnover Ratio | 2.33 | 2.50 | 2.85 | 2.35 | 1.98 |
| Cash Conversion Cycle | 256.54 | 345.85 | 360.60 | 350.61 | 257.48 |
| Days of Sales Outstanding | 82.91 | 75.83 | 69.66 | 71.88 | 68.00 |
| Days of Inventory Outstanding | 383.93 | 493.91 | 505.30 | 522.61 | 436.20 |
| Days of Payables Outstanding | 210.29 | 223.88 | 214.36 | 243.89 | 246.72 |
| Operating Cycle | 466.84 | 569.74 | 574.96 | 594.49 | 504.20 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.51 | 1.13 | 0.70 | 0.53 | 1.00 |
| Free Cash Flow Per Share | 1.00 | 0.69 | 0.21 | 0.13 | 0.53 |
| Dividend Paid and CapEx Coverage Ratio | 1.68 | 1.39 | 0.81 | 0.68 | 1.19 |
| Capital Expenditure Coverage Ratio | 2.97 | 2.59 | 1.42 | 1.31 | 2.15 |
| Operating Cash Flow Coverage Ratio | 0.39 | 0.30 | 0.20 | 0.16 | 0.26 |
| Operating Cash Flow to Sales Ratio | 0.21 | 0.17 | 0.11 | 0.09 | 0.17 |
| Free Cash Flow Yield | 6.02% | 5.57% | 1.53% | 0.94% | 3.06% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 22.52 | 26.39 | 45.00 | 52.62 | 29.30 |
| Price-to-Sales (P/S) Ratio | 2.30 | 1.87 | 2.13 | 2.25 | 2.95 |
| Price-to-Book (P/B) Ratio | 2.73 | 2.07 | 2.27 | 2.23 | 2.76 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 16.61 | 17.94 | 65.39 | 106.68 | 32.73 |
| Price-to-Operating Cash Flow Ratio | 11.01 | 11.02 | 19.47 | 25.07 | 17.50 |
| Price-to-Earnings Growth (PEG) Ratio | 0.39 | 0.50 | 1.97 | -0.90 | 1.66 |
| Enterprise Value Multiple | 10.77 | 10.97 | 15.29 | 16.31 | 14.01 |
| Enterprise Value | 17.22B | 13.58B | 14.62B | 14.26B | 17.40B |
| EV to EBITDA | 10.77 | 10.97 | 15.29 | 16.31 | 14.01 |
| EV to Sales | 2.74 | 2.34 | 2.63 | 2.73 | 3.34 |
| EV to Free Cash Flow | 19.79 | 22.40 | 80.76 | 129.60 | 37.10 |
| EV to Operating Cash Flow | 13.12 | 13.75 | 24.04 | 30.46 | 19.84 |
| Tangible Book Value Per Share | 1.50 | 1.38 | 1.28 | 1.13 | 1.35 |
| Shareholders’ Equity Per Share | 6.10 | 6.01 | 5.99 | 6.01 | 6.35 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.17 | 0.09 | 0.05 | 0.11 |
| Revenue Per Share | 7.26 | 6.63 | 6.37 | 5.96 | 5.94 |
| Net Income Per Share | 0.74 | 0.47 | 0.30 | 0.25 | 0.60 |
| Tax Burden | 0.80 | 0.83 | 0.91 | 0.95 | 0.89 |
| Interest Burden | 0.78 | 0.76 | 0.68 | 0.72 | 0.86 |
| Research & Development to Revenue | 0.05 | 0.05 | 0.05 | 0.07 | 0.07 |
| SG&A to Revenue | 0.47 | 0.46 | 0.07 | 0.07 | 0.07 |
| Stock-Based Compensation to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Income Quality | 2.06 | 2.40 | 2.10 | 1.99 | 1.50 |
Currency in USD