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Action S.A. (PL:ACT)
:ACT
Poland Market
ACT
Action S.A.
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Action S.A. (ACT) Ratios

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Action S.A. Ratios

PL:ACT's free cash flow for Q2 2026 was zł0.11. For the 2026 fiscal year, PL:ACT's free cash flow was decreased by zł and operating cash flow was zł0.03. See a summary of the company’s cash flow.
Ratios
TTM
Mar 26Mar 25Mar 24Mar 23
Liquidity Ratios
Current Ratio
 1.74 2.05 2.67 3.12 3.95
Quick Ratio
 0.63 0.71 1.03 1.40 1.86
Cash Ratio
 0.15 0.08 0.09 0.43 0.44
Solvency Ratio
 0.18 0.18 0.21 0.19 0.28
Operating Cash Flow Ratio
 0.18 0.13 0.21 0.39 0.14
Short-Term Operating Cash Flow Coverage
 19.35 14.18 24.58 37.91 17.77
Net Current Asset Value
zł 234.11Mzł 256.12Mzł 269.43Mzł 306.24Mzł 293.63M
Leverage Ratios
Debt-to-Assets Ratio
 <0.01 <0.01 <0.01 <0.01 <0.01
Debt-to-Equity Ratio
 0.01 0.01 <0.01 <0.01 <0.01
Debt-to-Capital Ratio
 0.01 0.01 <0.01 <0.01 <0.01
Long-Term Debt-to-Capital Ratio
 <0.01 <0.01 <0.01 <0.01 0.00
Financial Leverage Ratio
 1.94 1.76 1.60 1.54 1.46
Debt Service Coverage Ratio
 15.49 15.95 27.49 21.67 49.08
Interest Coverage Ratio
 234.60 145.86 156.51 142.62 340.46
Debt to Market Cap
 <0.01 <0.01 <0.01 <0.01 <0.01
Interest Debt Per Share
 0.45 0.41 0.22 0.22 0.19
Net Debt to EBITDA
 -0.70 -0.27 -0.23 -1.29 -0.78
Profitability Margins
Gross Profit Margin
9.27%8.65%8.51%8.80%8.78%
EBIT Margin
1.88%1.66%2.09%1.85%2.46%
EBITDA Margin
2.21%1.97%2.45%2.21%2.82%
Operating Profit Margin
2.01%1.66%1.83%1.76%2.23%
Pretax Profit Margin
2.29%1.91%1.98%1.83%2.49%
Net Profit Margin
1.83%1.53%1.62%1.46%2.07%
Continuous Operations Profit Margin
1.83%1.52%1.63%1.46%2.07%
Net Income Per EBT
79.85%79.95%82.02%80.20%83.01%
EBT Per EBIT
114.28%115.31%108.34%104.04%111.78%
Return on Assets (ROA)
7.19%6.34%6.29%5.34%7.56%
Return on Equity (ROE)
14.11%11.15%10.03%8.21%11.05%
Return on Capital Employed (ROCE)
14.33%11.16%10.01%8.59%10.11%
Return on Invested Capital (ROIC)
11.35%8.81%8.17%6.83%8.36%
Return on Tangible Assets
7.51%6.56%6.43%5.42%7.63%
Earnings Yield
7.66%10.29%11.69%9.79%16.29%
Efficiency Ratios
Receivables Turnover
 21.54 19.52 20.77 18.93 16.64
Payables Turnover
 8.43 11.07 12.61 15.21 19.51
Inventory Turnover
 7.16 7.39 7.35 7.59 8.18
Fixed Asset Turnover
 24.04 23.00 19.90 18.90 17.12
Asset Turnover
 3.93 4.15 3.87 3.65 3.65
Working Capital Turnover Ratio
 11.93 9.80 7.32 6.75 6.65
Cash Conversion Cycle
 24.60 35.13 38.30 43.37 47.84
Days of Sales Outstanding
 16.94 18.70 17.58 19.28 21.94
Days of Inventory Outstanding
 50.97 49.39 49.67 48.08 44.61
Days of Payables Outstanding
 43.32 32.96 28.95 23.99 18.71
Operating Cycle
 67.92 68.09 67.25 67.36 66.55
Cash Flow Ratios
Operating Cash Flow Per Share
 4.40 2.64 2.28 3.53 0.89
Free Cash Flow Per Share
 3.01 1.38 1.95 3.22 0.60
CapEx Per Share
 1.39 1.26 0.33 0.31 0.29
Free Cash Flow to Operating Cash Flow
 0.69 0.52 0.86 0.91 0.68
Dividend Paid and CapEx Coverage Ratio
 3.18 2.10 6.57 10.05 3.08
Capital Expenditure Coverage Ratio
 3.18 2.10 6.91 11.42 3.08
Operating Cash Flow Coverage Ratio
 10.29 6.82 11.45 17.14 4.90
Operating Cash Flow to Sales Ratio
 0.02 0.01 0.02 0.03 <0.01
Free Cash Flow Yield
6.32%4.40%9.74%16.78%3.99%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 3.33 9.72 8.55 10.22 6.14
Price-to-Sales (P/S) Ratio
 0.22 0.15 0.14 0.15 0.13
Price-to-Book (P/B) Ratio
 1.82 1.08 0.86 0.84 0.68
Price-to-Free Cash Flow (P/FCF) Ratio
 15.81 22.75 10.27 5.96 25.05
Price-to-Operating Cash Flow Ratio
 11.84 11.92 8.78 5.44 16.91
Price-to-Earnings Growth (PEG) Ratio
 <0.01 0.25 0.35 -0.45 -0.12
Enterprise Value Multiple
 9.19 7.25 5.45 5.50 3.72
Enterprise Value
 624.24M 428.30M 337.78M 304.30M 248.28M
EV to EBITDA
 9.19 7.25 5.45 5.50 3.72
EV to Sales
 0.20 0.14 0.13 0.12 0.10
EV to Free Cash Flow
 14.69 21.93 9.85 4.83 20.69
EV to Operating Cash Flow
 10.06 11.49 8.42 4.41 13.97
Tangible Book Value Per Share
 26.41 27.41 22.53 22.47 21.78
Shareholders’ Equity Per Share
 28.66 29.08 23.30 22.91 22.11
Tax and Other Ratios
Effective Tax Rate
 0.20 0.21 0.18 0.20 0.17
Revenue Per Share
 218.19 212.37 143.87 128.42 118.13
Net Income Per Share
 3.99 3.24 2.34 1.88 2.44
Tax Burden
 0.80 0.80 0.82 0.80 0.83
Interest Burden
 1.22 1.15 0.95 0.99 1.01
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.05 0.07 0.07 0.02 0.02
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 1.07 0.82 0.80 1.88 0.30
Currency in PLN