Want to see NZ:SPK full AI Analyst Report?
Spark New Zealand Limited (SPK) Ratios
Spark New Zealand Limited Ratios
NZ:SPK's free cash flow for Q4 2026 was $273.00M. For the 2026 fiscal year, NZ:SPK's free cash flow was decreased by $-166.00M and operating cash flow was $439.00M. See a summary of the company’s cash flow.
| Ratios | Jun 26 | Jun 25 | Jun 24 | Jun 23 | Jun 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.37 | 1.35 | 1.01 | 1.27 | 1.30 |
| Quick Ratio | 1.27 | 1.27 | 0.93 | 1.18 | 1.19 |
| Cash Ratio | 0.17 | 0.03 | 0.06 | 0.12 | 0.08 |
| Solvency Ratio | 0.42 | 0.28 | 0.27 | 0.64 | 0.34 |
| Operating Cash Flow Ratio | 1.12 | 0.64 | 0.71 | 0.93 | 0.89 |
| Short-Term Operating Cash Flow Coverage | 3.60 | 1.65 | 1.82 | 3.35 | 2.84 |
| Net Current Asset Value | $ -1.38B | $ -1.57B | $ -1.98B | $ -1.46B | $ -1.49B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.45 | 0.52 | 0.51 | 0.41 | 0.45 |
| Debt-to-Equity Ratio | 1.19 | 1.55 | 1.50 | 0.96 | 1.27 |
| Debt-to-Capital Ratio | 0.54 | 0.61 | 0.60 | 0.49 | 0.56 |
| Long-Term Debt-to-Capital Ratio | 0.36 | 0.41 | 0.43 | 0.30 | 0.46 |
| Financial Leverage Ratio | 2.61 | 2.98 | 2.92 | 2.31 | 2.84 |
| Debt Service Coverage Ratio | 2.02 | 1.68 | 1.62 | 5.19 | 2.74 |
| Interest Coverage Ratio | 2.46 | 2.42 | 3.88 | 11.97 | 8.39 |
| Debt to Market Cap | 0.35 | 0.33 | 0.22 | 0.11 | 0.17 |
| Interest Debt Per Share | 1.11 | 1.35 | 1.39 | 1.06 | 1.05 |
| Net Debt to EBITDA | 1.83 | 2.24 | 2.11 | 1.00 | 1.53 |
| Profitability Margins | |||||
| Gross Profit Margin | 17.35% | 50.07% | 51.53% | 51.82% | 52.38% |
| EBIT Margin | 10.48% | 12.28% | 16.01% | 32.26% | 17.03% |
| EBITDA Margin | 27.03% | 28.57% | 29.37% | 45.26% | 31.84% |
| Operating Profit Margin | 10.48% | 9.96% | 14.87% | 30.58% | 16.81% |
| Pretax Profit Margin | 15.78% | 9.58% | 13.67% | 29.73% | 15.73% |
| Net Profit Margin | 13.72% | 7.18% | 8.41% | 29.29% | 11.10% |
| Continuous Operations Profit Margin | 13.36% | 6.96% | 8.41% | 29.26% | 11.13% |
| Net Income Per EBT | 86.93% | 74.93% | 61.48% | 98.52% | 70.57% |
| EBT Per EBIT | 150.66% | 96.12% | 91.95% | 97.22% | 93.56% |
| Return on Assets (ROA) | 11.61% | 5.75% | 6.82% | 25.32% | 9.79% |
| Return on Equity (ROE) | 30.30% | 17.11% | 19.87% | 58.51% | 27.80% |
| Return on Capital Employed (ROCE) | 11.30% | 10.44% | 15.64% | 32.63% | 19.11% |
| Return on Invested Capital (ROIC) | 8.81% | 6.59% | 8.36% | 29.36% | 12.08% |
| Return on Tangible Assets | 14.21% | 6.99% | 8.35% | 30.88% | 12.24% |
| Earnings Yield | 14.04% | 5.79% | 4.23% | 12.07% | 4.62% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.28 | 4.36 | 4.78 | 5.20 | 5.93 |
| Payables Turnover | 7.85 | 5.64 | 6.09 | 6.44 | 6.77 |
| Inventory Turnover | 31.98 | 21.80 | 20.47 | 23.63 | 16.44 |
| Fixed Asset Turnover | 2.08 | 2.02 | 1.93 | 2.12 | 2.16 |
| Asset Turnover | 0.85 | 0.80 | 0.81 | 0.86 | 0.88 |
| Working Capital Turnover Ratio | 10.15 | 18.97 | 31.46 | 15.20 | 28.64 |
| Cash Conversion Cycle | 50.11 | 35.70 | 34.25 | 28.92 | 29.81 |
| Days of Sales Outstanding | 85.20 | 83.72 | 76.32 | 70.17 | 61.56 |
| Days of Inventory Outstanding | 11.41 | 16.75 | 17.83 | 15.44 | 22.20 |
| Days of Payables Outstanding | 46.51 | 64.77 | 59.90 | 56.70 | 53.95 |
| Operating Cycle | 96.62 | 100.47 | 94.15 | 85.62 | 83.76 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.55 | 0.37 | 0.41 | 0.43 | 0.45 |
| Free Cash Flow Per Share | 0.35 | 0.13 | 0.09 | 0.17 | 0.22 |
| Dividend Paid and CapEx Coverage Ratio | 1.36 | 0.92 | 0.70 | 0.82 | 0.95 |
| Capital Expenditure Coverage Ratio | 2.77 | 1.55 | 1.28 | 1.64 | 1.96 |
| Operating Cash Flow Coverage Ratio | 0.53 | 0.29 | 0.32 | 0.43 | 0.45 |
| Operating Cash Flow to Sales Ratio | 0.29 | 0.19 | 0.20 | 0.20 | 0.23 |
| Free Cash Flow Yield | 18.66% | 5.35% | 2.20% | 3.30% | 4.60% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 7.23 | 17.36 | 23.62 | 8.28 | 21.62 |
| Price-to-Sales (P/S) Ratio | 0.98 | 1.24 | 1.99 | 2.43 | 2.40 |
| Price-to-Book (P/B) Ratio | 2.16 | 2.95 | 4.69 | 4.85 | 6.01 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 5.36 | 18.70 | 45.51 | 30.33 | 21.73 |
| Price-to-Operating Cash Flow Ratio | 3.42 | 6.60 | 9.90 | 11.89 | 10.64 |
| Price-to-Earnings Growth (PEG) Ratio | 0.08 | -0.98 | -0.33 | 0.05 | 4.54 |
| Enterprise Value Multiple | 5.44 | 6.57 | 8.87 | 6.36 | 9.07 |
| Enterprise Value | 5.35B | 6.80B | 9.79B | 11.16B | 10.66B |
| EV to EBITDA | 5.44 | 6.57 | 8.87 | 6.36 | 9.07 |
| EV to Sales | 1.47 | 1.88 | 2.61 | 2.88 | 2.89 |
| EV to Free Cash Flow | 8.07 | 28.35 | 59.71 | 36.00 | 26.14 |
| EV to Operating Cash Flow | 5.15 | 10.00 | 12.99 | 14.11 | 12.80 |
| Tangible Book Value Per Share | 0.46 | 0.39 | 0.40 | 0.61 | 0.34 |
| Shareholders’ Equity Per Share | 0.87 | 0.82 | 0.87 | 1.05 | 0.80 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.15 | 0.27 | 0.39 | 0.01 | 0.29 |
| Revenue Per Share | 1.92 | 1.96 | 2.06 | 2.10 | 2.00 |
| Net Income Per Share | 0.26 | 0.14 | 0.17 | 0.61 | 0.22 |
| Tax Burden | 0.87 | 0.75 | 0.61 | 0.99 | 0.71 |
| Interest Burden | 1.51 | 0.78 | 0.85 | 0.92 | 0.92 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.07 | 0.16 | 0.16 | 0.15 | 0.15 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.14 | 2.70 | 2.39 | 0.70 | 2.03 |
Currency in NZD
