Action S.A. (ACT) Ratios

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Action S.A. Ratios

PL:ACT's free cash flow for Q4 2025 was zł0.09. For the 2025 fiscal year, PL:ACT's free cash flow was decreased by zł and operating cash flow was zł0.02. See a summary of the company’s cash flow.

Ratios	TTM	Mar 26	Mar 25	Mar 24	Mar 23
Liquidity Ratios
Current Ratio	―	2.05	2.67	3.12	3.95
Quick Ratio	―	0.71	1.03	1.40	1.86
Cash Ratio	―	0.08	0.09	0.43	0.44
Solvency Ratio	―	0.18	0.21	0.19	0.28
Operating Cash Flow Ratio	―	0.13	0.21	0.39	0.14
Short-Term Operating Cash Flow Coverage	―	14.18	24.58	37.91	17.77
Net Current Asset Value	zł ―	zł 256.12M	zł 269.43M	zł 306.24M	zł 293.63M
Leverage Ratios
Debt-to-Assets Ratio	―	<0.01	<0.01	<0.01	<0.01
Debt-to-Equity Ratio	―	0.01	<0.01	<0.01	<0.01
Debt-to-Capital Ratio	―	0.01	<0.01	<0.01	<0.01
Long-Term Debt-to-Capital Ratio	―	<0.01	<0.01	<0.01	0.00
Financial Leverage Ratio	―	1.76	1.60	1.54	1.46
Debt Service Coverage Ratio	―	15.95	27.49	21.67	49.08
Interest Coverage Ratio	―	145.86	156.51	142.62	340.46
Debt to Market Cap	―	<0.01	<0.01	<0.01	<0.01
Interest Debt Per Share	―	0.41	0.22	0.22	0.19
Net Debt to EBITDA	―	-0.27	-0.23	-1.29	-0.78
Profitability Margins
Gross Profit Margin	―	8.65%	8.51%	8.80%	8.78%
EBIT Margin	―	1.66%	2.09%	1.85%	2.46%
EBITDA Margin	―	1.97%	2.45%	2.21%	2.82%
Operating Profit Margin	―	1.66%	1.83%	1.76%	2.23%
Pretax Profit Margin	―	1.91%	1.98%	1.83%	2.49%
Net Profit Margin	―	1.53%	1.62%	1.46%	2.07%
Continuous Operations Profit Margin	―	1.52%	1.63%	1.46%	2.07%
Net Income Per EBT	―	79.95%	82.02%	80.20%	83.01%
EBT Per EBIT	―	115.31%	108.34%	104.04%	111.78%
Return on Assets (ROA)	―	6.34%	6.29%	5.34%	7.56%
Return on Equity (ROE)	―	11.15%	10.03%	8.21%	11.05%
Return on Capital Employed (ROCE)	―	11.16%	10.01%	8.59%	10.11%
Return on Invested Capital (ROIC)	―	8.81%	8.17%	6.83%	8.36%
Return on Tangible Assets	―	6.56%	6.43%	5.42%	7.63%
Earnings Yield	―	10.29%	11.69%	9.79%	16.29%
Efficiency Ratios
Receivables Turnover	―	19.52	20.77	18.93	16.64
Payables Turnover	―	11.07	12.61	15.21	19.51
Inventory Turnover	―	7.39	7.35	7.59	8.18
Fixed Asset Turnover	―	23.00	19.90	18.90	17.12
Asset Turnover	―	4.15	3.87	3.65	3.65
Working Capital Turnover Ratio	―	9.80	7.32	6.75	6.65
Cash Conversion Cycle	―	35.13	38.30	43.37	47.84
Days of Sales Outstanding	―	18.70	17.58	19.28	21.94
Days of Inventory Outstanding	―	49.39	49.67	48.08	44.61
Days of Payables Outstanding	―	32.96	28.95	23.99	18.71
Operating Cycle	―	68.09	67.25	67.36	66.55
Cash Flow Ratios
Operating Cash Flow Per Share	―	2.64	2.28	3.53	0.89
Free Cash Flow Per Share	―	1.38	1.95	3.22	0.60
CapEx Per Share	―	1.26	0.33	0.31	0.29
Free Cash Flow to Operating Cash Flow	―	0.52	0.86	0.91	0.68
Dividend Paid and CapEx Coverage Ratio	―	2.10	6.57	10.05	3.08
Capital Expenditure Coverage Ratio	―	2.10	6.91	11.42	3.08
Operating Cash Flow Coverage Ratio	―	6.82	11.45	17.14	4.90
Operating Cash Flow to Sales Ratio	―	0.01	0.02	0.03	<0.01
Free Cash Flow Yield	―	4.40%	9.74%	16.78%	3.99%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	9.71	8.56	10.22	6.14
Price-to-Sales (P/S) Ratio	―	0.15	0.14	0.15	0.13
Price-to-Book (P/B) Ratio	―	1.08	0.86	0.84	0.68
Price-to-Free Cash Flow (P/FCF) Ratio	―	22.75	10.27	5.96	25.05
Price-to-Operating Cash Flow Ratio	―	11.92	8.78	5.44	16.91
Price-to-Earnings Growth (PEG) Ratio	―	0.25	0.35	-0.45	-0.12
Price-to-Fair Value	―	1.08	0.86	0.84	0.68
Enterprise Value Multiple	―	7.25	5.45	5.50	3.72
Enterprise Value	―	428.30M	337.78M	304.30M	248.28M
EV to EBITDA	―	7.25	5.45	5.50	3.72
EV to Sales	―	0.14	0.13	0.12	0.10
EV to Free Cash Flow	―	21.93	9.85	4.83	20.69
EV to Operating Cash Flow	―	11.49	8.42	4.41	13.97
Tangible Book Value Per Share	―	27.41	22.53	22.47	21.78
Shareholders’ Equity Per Share	―	29.08	23.30	22.91	22.11
Tax and Other Ratios
Effective Tax Rate	―	0.21	0.18	0.20	0.17
Revenue Per Share	―	212.37	143.87	128.42	118.13
Net Income Per Share	―	3.24	2.34	1.88	2.44
Tax Burden	―	0.80	0.82	0.80	0.83
Interest Burden	―	1.15	0.95	0.99	1.01
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.00	0.07	0.02	0.02
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.82	0.80	1.88	0.30

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