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Par Technology (PAR) Ratios
Par Technology Ratios
PAR's free cash flow for Q2 2026 was $3.71M. For the 2026 fiscal year, PAR's free cash flow was decreased by $-3.51M and operating cash flow was $7.22M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.66 | 1.95 | 2.25 | 3.30 | 4.68 |
| Quick Ratio | 1.46 | 1.75 | 1.96 | 2.75 | 4.10 |
| Cash Ratio | 0.57 | 0.97 | 0.46 | 1.04 | 3.11 |
| Solvency Ratio | -0.07 | 0.06 | -0.09 | -0.09 | -0.14 |
| Operating Cash Flow Ratio | -0.19 | -0.23 | -0.21 | -0.64 | -0.88 |
| Short-Term Operating Cash Flow Coverage | -1.36 | 0.00 | 0.00 | 0.00 | -75.40 |
| Net Current Asset Value | $ -311.06M | $ -290.97M | $ -288.94M | $ -255.72M | $ -100.80M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.29 | 0.27 | 0.47 | 0.46 | 0.35 |
| Debt-to-Equity Ratio | 0.49 | 0.43 | 1.14 | 1.05 | 0.62 |
| Debt-to-Capital Ratio | 0.33 | 0.30 | 0.53 | 0.51 | 0.38 |
| Long-Term Debt-to-Capital Ratio | 0.31 | 0.30 | 0.53 | 0.51 | 0.38 |
| Financial Leverage Ratio | 1.66 | 1.58 | 2.41 | 2.28 | 1.76 |
| Debt Service Coverage Ratio | -1.14 | -4.11 | -6.88 | -5.18 | -1.92 |
| Interest Coverage Ratio | -11.36 | -7.78 | -10.35 | -7.84 | -2.97 |
| Debt to Market Cap | 0.27 | 0.15 | 0.31 | 0.55 | 0.23 |
| Interest Debt Per Share | 10.09 | 11.33 | 14.08 | 14.81 | 13.13 |
| Net Debt to EBITDA | -12.11 | -5.76 | -7.50 | -7.26 | -2.69 |
| Profitability Margins | |||||
| Gross Profit Margin | 43.47% | 41.75% | 32.32% | 31.15% | 21.96% |
| EBIT Margin | -16.61% | -24.15% | -26.32% | -26.73% | -23.71% |
| EBITDA Margin | -5.85% | -13.32% | -16.56% | -16.96% | -16.14% |
| Operating Profit Margin | -15.10% | -22.60% | -25.92% | -26.32% | -19.05% |
| Pretax Profit Margin | -17.94% | -27.05% | -28.83% | -30.09% | -30.13% |
| Net Profit Margin | -18.54% | -1.42% | -25.21% | -26.42% | -26.80% |
| Continuous Operations Profit Margin | -18.58% | -25.69% | -29.50% | -30.52% | -26.80% |
| Net Income Per EBT | 103.34% | 5.27% | 87.44% | 87.81% | 88.94% |
| EBT Per EBIT | 118.85% | 119.70% | 111.23% | 114.31% | 158.17% |
| Return on Assets (ROA) | -6.17% | -0.36% | -8.69% | -8.11% | -8.53% |
| Return on Equity (ROE) | -10.24% | -0.57% | -20.94% | -18.48% | -15.03% |
| Return on Capital Employed (ROCE) | -5.60% | -6.23% | -9.93% | -8.77% | -6.51% |
| Return on Invested Capital (ROIC) | -5.50% | -5.91% | -9.91% | -8.76% | -5.77% |
| Return on Tangible Assets | -31.55% | -1.95% | -31.75% | -26.97% | -24.29% |
| Earnings Yield | -5.75% | -0.20% | -5.81% | -9.79% | -5.73% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.58 | 5.86 | 6.48 | 4.38 | 5.66 |
| Payables Turnover | 6.55 | 5.86 | 7.32 | 7.76 | 10.59 |
| Inventory Turnover | 9.39 | 9.33 | 7.95 | 4.80 | 6.29 |
| Fixed Asset Turnover | 21.23 | 15.67 | 14.80 | 15.41 | 15.67 |
| Asset Turnover | 0.33 | 0.25 | 0.34 | 0.31 | 0.32 |
| Working Capital Turnover Ratio | 4.59 | 3.39 | 2.16 | 1.39 | 1.31 |
| Cash Conversion Cycle | 48.60 | 39.15 | 52.32 | 112.34 | 88.02 |
| Days of Sales Outstanding | 65.47 | 62.29 | 56.30 | 83.42 | 64.49 |
| Days of Inventory Outstanding | 38.89 | 39.14 | 45.92 | 75.97 | 58.00 |
| Days of Payables Outstanding | 55.75 | 62.28 | 49.89 | 47.05 | 34.47 |
| Operating Cycle | 104.35 | 101.43 | 102.22 | 159.39 | 122.49 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.67 | -0.74 | -0.62 | -1.59 | -2.12 |
| Free Cash Flow Per Share | -0.75 | -0.94 | -1.00 | -1.86 | -2.45 |
| Dividend Paid and CapEx Coverage Ratio | -8.17 | -3.72 | -1.65 | -5.82 | -6.41 |
| Capital Expenditure Coverage Ratio | -8.17 | -3.72 | -1.65 | -5.82 | -6.41 |
| Operating Cash Flow Coverage Ratio | -0.07 | -0.07 | -0.04 | -0.11 | -0.17 |
| Operating Cash Flow to Sales Ratio | -0.06 | -0.07 | -0.06 | -0.16 | -0.19 |
| Free Cash Flow Yield | -2.08% | -1.29% | -2.29% | -7.13% | -4.64% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -17.36 | -519.07 | -17.20 | -10.21 | -17.47 |
| Price-to-Sales (P/S) Ratio | 3.22 | 7.09 | 4.34 | 2.70 | 4.68 |
| Price-to-Book (P/B) Ratio | 1.78 | 2.85 | 3.60 | 1.89 | 2.62 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -48.17 | -77.49 | -43.72 | -14.03 | -21.55 |
| Price-to-Operating Cash Flow Ratio | -54.07 | -98.31 | -70.26 | -16.43 | -24.91 |
| Price-to-Earnings Growth (PEG) Ratio | -0.01 | 5.49 | 21.93 | 0.66 | -0.30 |
| Enterprise Value Multiple | -67.18 | -59.02 | -33.68 | -23.17 | -31.69 |
| Enterprise Value | 1.79B | 2.75B | 1.54B | 1.03B | 1.45B |
| EV to EBITDA | -67.18 | -59.02 | -33.68 | -23.17 | -31.69 |
| EV to Sales | 3.93 | 7.86 | 5.58 | 3.93 | 5.11 |
| EV to Free Cash Flow | -58.76 | -85.88 | -56.25 | -20.43 | -23.55 |
| EV to Operating Cash Flow | -65.95 | -108.95 | -90.39 | -23.94 | -27.22 |
| Tangible Book Value Per Share | -6.83 | -7.41 | -9.07 | -8.20 | -2.86 |
| Shareholders’ Equity Per Share | 20.39 | 25.52 | 12.09 | 13.82 | 20.10 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.04 | 0.05 | -0.02 | -0.01 | 0.11 |
| Revenue Per Share | 11.26 | 10.25 | 10.04 | 9.66 | 11.28 |
| Net Income Per Share | -2.09 | -0.15 | -2.53 | -2.55 | -3.02 |
| Tax Burden | 1.03 | 0.05 | 0.87 | 0.88 | 0.89 |
| Interest Burden | 1.08 | 1.12 | 1.10 | 1.13 | 1.27 |
| Research & Development to Revenue | 0.18 | 0.19 | 0.21 | 0.19 | 0.12 |
| SG&A to Revenue | 0.38 | 0.43 | 0.26 | 0.27 | 0.21 |
| Stock-Based Compensation to Revenue | 0.07 | 0.07 | 0.05 | 0.05 | 0.05 |
| Income Quality | 0.32 | 0.28 | 0.24 | 0.62 | 0.70 |
Currency in USD
