AB Spolka Akcyjna (ABE) Ratios
AB Spolka Akcyjna Ratios
PL:ABE's free cash flow for Q4 2025 was $-121.65M. For the 2025 fiscal year, PL:ABE's free cash flow was decreased by $-4.82M and operating cash flow was $-116.83M. See a summary of the company’s cash flow.
| Ratios | Sep 25 | Jun 23 | Jun 23 | Jun 22 | Jun 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.71 | 1.52 | 1.53 | 1.45 | 1.60 |
| Quick Ratio | 0.66 | 0.60 | 0.82 | 0.65 | 0.72 |
| Cash Ratio | 0.09 | 0.03 | 0.06 | 0.02 | 0.06 |
| Solvency Ratio | 0.07 | 0.08 | 0.08 | 0.07 | 0.08 |
| Operating Cash Flow Ratio | 0.05 | 0.07 | 0.09 | -0.00 | -0.14 |
| Short-Term Operating Cash Flow Coverage | 1.64 | 0.75 | 2.81 | -0.02 | -2.09 |
| Net Current Asset Value | $ 513.54M | $ 927.82M | $ 1.03B | $ 765.52M | $ 691.90M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.05 | 0.09 | 0.06 | 0.11 | 0.11 |
| Debt-to-Equity Ratio | 0.15 | 0.24 | 0.18 | 0.33 | 0.31 |
| Debt-to-Capital Ratio | 0.13 | 0.19 | 0.15 | 0.25 | 0.23 |
| Long-Term Debt-to-Capital Ratio | 0.08 | 0.05 | 0.09 | 0.09 | 0.16 |
| Financial Leverage Ratio | 2.83 | 2.64 | 2.78 | 2.99 | 2.71 |
| Debt Service Coverage Ratio | 2.38 | 0.95 | 1.84 | 0.84 | 1.28 |
| Interest Coverage Ratio | 5.32 | 2.98 | 3.71 | 5.92 | 9.77 |
| Debt to Market Cap | 0.12 | 0.26 | 0.13 | 0.43 | 0.33 |
| Interest Debt Per Share | 17.74 | 25.08 | 20.30 | 25.57 | 19.79 |
| Net Debt to EBITDA | 0.20 | 0.82 | 0.32 | 1.36 | 1.20 |
| Profitability Margins | |||||
| Gross Profit Margin | 3.96% | 3.82% | 4.06% | 3.77% | 3.62% |
| EBIT Margin | 1.82% | 1.86% | 2.02% | 1.58% | 1.24% |
| EBITDA Margin | 1.97% | 2.03% | 2.18% | 1.72% | 1.37% |
| Operating Profit Margin | 1.77% | 1.78% | 1.92% | 1.51% | 1.27% |
| Pretax Profit Margin | 1.49% | 1.30% | 1.51% | 1.35% | 1.16% |
| Net Profit Margin | 1.16% | 1.01% | 1.19% | 1.08% | 0.95% |
| Continuous Operations Profit Margin | 1.16% | 1.01% | 1.19% | 1.08% | 0.95% |
| Net Income Per EBT | 78.30% | 77.34% | 79.04% | 79.88% | 81.88% |
| EBT Per EBIT | 84.16% | 73.21% | 78.64% | 89.05% | 91.11% |
| Return on Assets (ROA) | 4.12% | 4.49% | 4.51% | 4.42% | 4.60% |
| Return on Equity (ROE) | 11.67% | 11.83% | 12.55% | 13.21% | 12.46% |
| Return on Capital Employed (ROCE) | 11.26% | 19.22% | 17.89% | 16.10% | 13.85% |
| Return on Invested Capital (ROIC) | 11.97% | 13.48% | 13.51% | 11.11% | 10.43% |
| Return on Tangible Assets | 4.19% | 4.60% | 4.59% | 4.52% | 4.73% |
| Earnings Yield | 11.35% | 15.41% | 10.92% | 20.29% | 13.89% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.47 | 13.42 | 8.38 | 10.74 | 13.49 |
| Payables Turnover | 10.09 | 9.92 | 8.73 | 9.45 | 12.52 |
| Inventory Turnover | 7.27 | 7.95 | 8.68 | 8.03 | 9.60 |
| Fixed Asset Turnover | 100.48 | 72.71 | 92.57 | 62.61 | 76.96 |
| Asset Turnover | 3.54 | 4.46 | 3.78 | 4.10 | 4.86 |
| Working Capital Turnover Ratio | 11.75 | 15.36 | 13.01 | 15.27 | 16.08 |
| Cash Conversion Cycle | 57.13 | 36.33 | 43.78 | 40.80 | 35.93 |
| Days of Sales Outstanding | 43.10 | 27.20 | 43.58 | 33.98 | 27.06 |
| Days of Inventory Outstanding | 50.22 | 45.93 | 42.03 | 45.43 | 38.02 |
| Days of Payables Outstanding | 36.19 | 36.80 | 41.83 | 38.61 | 29.15 |
| Operating Cycle | 93.32 | 73.13 | 85.61 | 79.41 | 65.08 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 5.55 | 9.10 | 12.94 | -0.28 | -13.07 |
| Free Cash Flow Per Share | 5.31 | 8.33 | 12.37 | -1.77 | -13.81 |
| Dividend Paid and CapEx Coverage Ratio | 1.71 | 5.09 | 5.03 | -0.11 | -11.12 |
| Capital Expenditure Coverage Ratio | 22.97 | 11.76 | 22.45 | -0.19 | -17.75 |
| Operating Cash Flow Coverage Ratio | 0.38 | 0.47 | 0.83 | -0.01 | -0.70 |
| Operating Cash Flow to Sales Ratio | 0.01 | 0.01 | 0.01 | -0.00 | -0.02 |
| Free Cash Flow Yield | 5.47% | 13.31% | 12.25% | -3.84% | -25.10% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 8.81 | 6.49 | 9.16 | 4.93 | 7.20 |
| Price-to-Sales (P/S) Ratio | 0.10 | 0.07 | 0.11 | 0.05 | 0.07 |
| Price-to-Book (P/B) Ratio | 1.03 | 0.77 | 1.15 | 0.65 | 0.90 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 18.28 | 7.52 | 8.17 | -26.05 | -3.98 |
| Price-to-Operating Cash Flow Ratio | 17.48 | 6.88 | 7.80 | -165.36 | -4.21 |
| Price-to-Earnings Growth (PEG) Ratio | -48.59 | 0.90 | 0.64 | 0.28 | 0.08 |
| Enterprise Value Multiple | 5.42 | 4.04 | 5.32 | 4.45 | 6.18 |
| Enterprise Value | 1.59B | 1.25B | 1.70B | 1.07B | 1.11B |
| EV to EBITDA | 5.42 | 4.04 | 5.32 | 4.45 | 6.18 |
| EV to Sales | 0.11 | 0.08 | 0.12 | 0.08 | 0.08 |
| EV to Free Cash Flow | 18.98 | 9.44 | 8.69 | -37.50 | -4.94 |
| EV to Operating Cash Flow | 18.15 | 8.64 | 8.30 | -238.02 | -5.22 |
| Tangible Book Value Per Share | 92.35 | 76.57 | 83.50 | 65.80 | 56.72 |
| Shareholders’ Equity Per Share | 94.33 | 81.55 | 87.90 | 70.66 | 61.29 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.20 | 0.21 | 0.20 | 0.18 |
| Revenue Per Share | 945.37 | 959.44 | 925.54 | 866.76 | 807.37 |
| Net Income Per Share | 11.01 | 9.65 | 11.03 | 9.34 | 7.64 |
| Tax Burden | 0.78 | 0.77 | 0.79 | 0.80 | 0.82 |
| Interest Burden | 0.82 | 0.70 | 0.74 | 0.85 | 0.93 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.02 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.50 | 0.73 | 1.17 | -0.02 | -1.40 |
Currency in PLN
