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Asseco Poland SA (ACP) Ratios
Asseco Poland SA Ratios
PL:ACP's free cash flow for Q2 2026 was $309.70M. For the 2026 fiscal year, PL:ACP's free cash flow was decreased by $-51.40M and operating cash flow was $361.10M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Mar 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.75 | 1.36 | 1.43 | 1.49 | 1.48 |
| Quick Ratio | 1.70 | 1.30 | 1.37 | 1.44 | 1.44 |
| Cash Ratio | 1.02 | 0.47 | 0.49 | 0.58 | 0.56 |
| Solvency Ratio | 0.18 | 0.13 | 0.14 | 0.14 | 0.14 |
| Operating Cash Flow Ratio | 0.40 | 0.34 | 0.41 | 0.29 | 0.29 |
| Short-Term Operating Cash Flow Coverage | 2.53 | 1.98 | 2.26 | 1.62 | 1.57 |
| Net Current Asset Value | $ 2.29B | $ -1.21B | $ -1.15B | $ -546.80M | $ -779.20M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.14 | 0.19 | 0.22 | 0.20 | 0.18 |
| Debt-to-Equity Ratio | 0.45 | 0.71 | 0.77 | 0.61 | 0.55 |
| Debt-to-Capital Ratio | 0.31 | 0.42 | 0.44 | 0.38 | 0.35 |
| Long-Term Debt-to-Capital Ratio | 0.15 | 0.24 | 0.30 | 0.24 | 0.20 |
| Financial Leverage Ratio | 3.11 | 3.70 | 3.55 | 3.07 | 2.96 |
| Debt Service Coverage Ratio | 1.53 | 1.66 | 1.76 | 1.87 | 1.73 |
| Interest Coverage Ratio | 8.52 | 7.59 | 8.69 | 14.16 | 13.92 |
| Debt to Market Cap | 0.16 | 0.45 | 0.58 | 0.53 | 0.36 |
| Interest Debt Per Share | 51.47 | 60.84 | 54.31 | 49.33 | 42.63 |
| Net Debt to EBITDA | -1.67 | 0.23 | 0.43 | 0.12 | 0.16 |
| Profitability Margins | |||||
| Gross Profit Margin | 21.56% | 22.70% | 22.05% | 21.79% | 22.38% |
| EBIT Margin | 9.65% | 10.96% | 10.14% | 10.76% | 10.00% |
| EBITDA Margin | 14.07% | 15.83% | 15.31% | 15.89% | 15.44% |
| Operating Profit Margin | 10.21% | 10.46% | 9.61% | 10.33% | 10.04% |
| Pretax Profit Margin | 8.75% | 9.85% | 9.03% | 10.04% | 9.22% |
| Net Profit Margin | 6.79% | 3.03% | 2.86% | 2.89% | 3.23% |
| Continuous Operations Profit Margin | 6.92% | 7.79% | 7.18% | 7.82% | 7.20% |
| Net Income Per EBT | 77.52% | 30.80% | 31.64% | 28.81% | 34.99% |
| EBT Per EBIT | 85.71% | 94.22% | 93.94% | 97.20% | 91.77% |
| Return on Assets (ROA) | 4.94% | 2.56% | 2.56% | 2.50% | 2.52% |
| Return on Equity (ROE) | 15.33% | 9.46% | 9.10% | 7.67% | 7.44% |
| Return on Capital Employed (ROCE) | 10.76% | 13.42% | 12.68% | 12.97% | 11.16% |
| Return on Invested Capital (ROIC) | 7.84% | 9.58% | 9.10% | 9.17% | 7.95% |
| Return on Tangible Assets | 7.14% | 4.30% | 4.40% | 4.25% | 4.46% |
| Earnings Yield | 7.31% | 7.93% | 8.37% | 8.34% | 6.52% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.86 | 3.43 | 3.92 | 3.53 | 3.44 |
| Payables Turnover | 10.14 | 10.67 | 8.84 | 13.17 | 11.05 |
| Inventory Turnover | 40.60 | 35.35 | 40.41 | 41.67 | 55.57 |
| Fixed Asset Turnover | 9.74 | 9.12 | 9.82 | 9.74 | 8.35 |
| Asset Turnover | 0.73 | 0.84 | 0.90 | 0.86 | 0.78 |
| Working Capital Turnover Ratio | 4.29 | 6.75 | 5.97 | 6.10 | 5.85 |
| Cash Conversion Cycle | 67.61 | 82.43 | 60.82 | 84.58 | 79.60 |
| Days of Sales Outstanding | 94.63 | 106.31 | 93.06 | 103.53 | 106.08 |
| Days of Inventory Outstanding | 8.99 | 10.32 | 9.03 | 8.76 | 6.57 |
| Days of Payables Outstanding | 36.01 | 34.21 | 41.27 | 27.70 | 33.05 |
| Operating Cycle | 103.62 | 116.64 | 102.09 | 112.28 | 112.64 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 42.24 | 34.49 | 31.55 | 22.27 | 19.19 |
| Free Cash Flow Per Share | 37.97 | 29.23 | 28.92 | 17.18 | 17.70 |
| Dividend Paid and CapEx Coverage Ratio | 5.14 | 3.87 | 5.00 | 2.63 | 4.17 |
| Capital Expenditure Coverage Ratio | 9.89 | 6.55 | 12.01 | 4.37 | 12.88 |
| Operating Cash Flow Coverage Ratio | 0.87 | 0.60 | 0.61 | 0.47 | 0.46 |
| Operating Cash Flow to Sales Ratio | 0.17 | 0.14 | 0.15 | 0.11 | 0.11 |
| Free Cash Flow Yield | 16.62% | 30.39% | 39.56% | 23.66% | 20.48% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 14.30 | 12.62 | 11.94 | 12.00 | 15.35 |
| Price-to-Sales (P/S) Ratio | 0.93 | 0.38 | 0.34 | 0.35 | 0.49 |
| Price-to-Book (P/B) Ratio | 2.10 | 1.19 | 1.09 | 0.92 | 1.14 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.02 | 3.29 | 2.53 | 4.23 | 4.88 |
| Price-to-Operating Cash Flow Ratio | 5.41 | 2.79 | 2.32 | 3.26 | 4.50 |
| Price-to-Earnings Growth (PEG) Ratio | 0.13 | 0.51 | 10.32 | 1.61 | 0.94 |
| Enterprise Value Multiple | 4.93 | 2.65 | 2.66 | 2.30 | 3.37 |
| Enterprise Value | 11.64B | 7.17B | 6.88B | 6.36B | 7.54B |
| EV to EBITDA | 4.93 | 2.65 | 2.66 | 2.30 | 3.37 |
| EV to Sales | 0.69 | 0.42 | 0.41 | 0.37 | 0.52 |
| EV to Free Cash Flow | 4.49 | 3.60 | 3.01 | 4.46 | 5.13 |
| EV to Operating Cash Flow | 4.04 | 3.05 | 2.76 | 3.44 | 4.74 |
| Tangible Book Value Per Share | 84.85 | 20.58 | 15.30 | 22.79 | 18.92 |
| Shareholders’ Equity Per Share | 108.89 | 80.60 | 67.22 | 78.91 | 75.70 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.21 | 0.21 | 0.22 | 0.22 |
| Revenue Per Share | 246.07 | 251.24 | 214.18 | 209.28 | 174.68 |
| Net Income Per Share | 16.70 | 7.62 | 6.12 | 6.05 | 5.63 |
| Tax Burden | 0.78 | 0.31 | 0.32 | 0.29 | 0.35 |
| Interest Burden | 0.91 | 0.90 | 0.89 | 0.93 | 0.92 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.11 | 0.12 | 0.07 | 0.07 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.03 | 1.42 | 5.15 | 1.06 | 1.18 |
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