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Apator S.A. (APT) Ratios
Apator S.A. Ratios
PL:APT's free cash flow for Q2 2026 was $66.24M. For the 2026 fiscal year, PL:APT's free cash flow was decreased by $-10.73M and operating cash flow was $76.97M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Mar 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.51 | 1.51 | 1.36 | 1.12 | 1.24 |
| Quick Ratio | 0.75 | 0.78 | 0.67 | 0.57 | 0.61 |
| Cash Ratio | 0.06 | 0.06 | 0.06 | 0.06 | 0.10 |
| Solvency Ratio | 0.38 | 0.35 | 0.15 | 0.12 | 0.24 |
| Operating Cash Flow Ratio | 0.34 | 0.51 | 0.30 | 0.11 | 0.08 |
| Short-Term Operating Cash Flow Coverage | 1.42 | 1.71 | 0.63 | 0.20 | 0.17 |
| Net Current Asset Value | $ 110.85M | $ 87.99M | $ 46.38M | $ 11.17M | $ 18.09M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.13 | 0.17 | 0.25 | 0.27 | 0.24 |
| Debt-to-Equity Ratio | 0.21 | 0.27 | 0.45 | 0.53 | 0.44 |
| Debt-to-Capital Ratio | 0.18 | 0.21 | 0.31 | 0.35 | 0.30 |
| Long-Term Debt-to-Capital Ratio | 0.03 | 0.04 | 0.05 | 0.00 | 0.06 |
| Financial Leverage Ratio | 1.60 | 1.64 | 1.82 | 1.94 | 1.83 |
| Debt Service Coverage Ratio | 1.63 | 1.36 | 0.43 | 0.29 | 0.59 |
| Interest Coverage Ratio | 8.77 | 7.68 | 2.23 | 2.41 | 16.78 |
| Debt to Market Cap | 0.15 | 0.24 | 0.44 | 0.63 | 0.39 |
| Interest Debt Per Share | 5.06 | 5.88 | 8.91 | 10.36 | 8.33 |
| Net Debt to EBITDA | 0.82 | 0.97 | 2.14 | 2.85 | 1.50 |
| Profitability Margins | |||||
| Gross Profit Margin | 25.36% | 25.73% | 22.50% | 20.73% | 22.72% |
| EBIT Margin | 6.23% | 7.20% | 3.98% | 2.97% | 9.35% |
| EBITDA Margin | 11.98% | 11.89% | 8.94% | 8.24% | 14.40% |
| Operating Profit Margin | 6.19% | 6.94% | 3.53% | 4.01% | 5.23% |
| Pretax Profit Margin | 6.68% | 6.67% | 2.42% | 1.47% | 9.07% |
| Net Profit Margin | 6.58% | 5.95% | 0.72% | 0.61% | 6.62% |
| Continuous Operations Profit Margin | 6.59% | 5.96% | 0.75% | 0.62% | 6.56% |
| Net Income Per EBT | 98.51% | 89.30% | 29.55% | 41.57% | 72.97% |
| EBT Per EBIT | 107.99% | 96.10% | 68.58% | 36.65% | 173.53% |
| Return on Assets (ROA) | 7.60% | 7.57% | 0.83% | 0.63% | 6.22% |
| Return on Equity (ROE) | 12.18% | 12.42% | 1.52% | 1.23% | 11.36% |
| Return on Capital Employed (ROCE) | 10.47% | 12.92% | 6.49% | 7.43% | 7.89% |
| Return on Invested Capital (ROIC) | 9.17% | 10.07% | 1.52% | 2.31% | 4.44% |
| Return on Tangible Assets | 9.52% | 9.68% | 1.07% | 0.81% | 8.16% |
| Earnings Yield | 11.74% | 15.04% | 1.78% | 1.63% | 10.71% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.59 | 6.25 | 6.05 | 5.44 | 5.16 |
| Payables Turnover | 8.27 | 9.23 | 9.42 | 7.04 | 7.57 |
| Inventory Turnover | 3.55 | 4.05 | 3.64 | 3.41 | 3.09 |
| Fixed Asset Turnover | 4.08 | 4.67 | 4.52 | 4.17 | 3.67 |
| Asset Turnover | 1.15 | 1.27 | 1.17 | 1.04 | 0.94 |
| Working Capital Turnover Ratio | 7.37 | 8.67 | 12.44 | 14.83 | 11.99 |
| Cash Conversion Cycle | 123.88 | 108.91 | 121.96 | 122.31 | 140.76 |
| Days of Sales Outstanding | 65.28 | 58.39 | 60.38 | 67.09 | 70.78 |
| Days of Inventory Outstanding | 102.74 | 90.09 | 100.34 | 107.10 | 118.20 |
| Days of Payables Outstanding | 44.14 | 39.56 | 38.76 | 51.88 | 48.22 |
| Operating Cycle | 168.02 | 148.47 | 160.72 | 174.19 | 188.98 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.87 | 5.32 | 3.72 | 1.79 | 1.08 |
| Free Cash Flow Per Share | 1.88 | 3.32 | 2.47 | -0.37 | -2.07 |
| Dividend Paid and CapEx Coverage Ratio | 1.49 | 2.04 | 2.12 | 0.67 | 0.28 |
| Capital Expenditure Coverage Ratio | 1.94 | 2.65 | 2.97 | 0.83 | 0.34 |
| Operating Cash Flow Coverage Ratio | 0.81 | 0.97 | 0.45 | 0.18 | 0.13 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.13 | 0.09 | 0.05 | 0.03 |
| Free Cash Flow Yield | 8.09% | 19.84% | 15.71% | -2.68% | -10.39% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 8.53 | 6.63 | 56.04 | 61.16 | 9.34 |
| Price-to-Sales (P/S) Ratio | 0.56 | 0.40 | 0.40 | 0.37 | 0.62 |
| Price-to-Book (P/B) Ratio | 1.04 | 0.83 | 0.85 | 0.75 | 1.06 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 12.36 | 5.04 | 6.37 | -37.27 | -9.62 |
| Price-to-Operating Cash Flow Ratio | 5.99 | 3.14 | 4.23 | 7.76 | 18.40 |
| Price-to-Earnings Growth (PEG) Ratio | 1.07 | 0.01 | 2.58 | -0.69 | 2.75 |
| Enterprise Value Multiple | 5.50 | 4.30 | 6.63 | 7.39 | 5.79 |
| Enterprise Value | 791.59M | 627.79M | 673.87M | 659.01M | 783.87M |
| EV to EBITDA | 5.50 | 4.30 | 6.63 | 7.39 | 5.79 |
| EV to Sales | 0.66 | 0.51 | 0.59 | 0.61 | 0.83 |
| EV to Free Cash Flow | 14.52 | 6.52 | 9.41 | -60.69 | -12.99 |
| EV to Operating Cash Flow | 7.04 | 4.06 | 6.24 | 12.64 | 24.83 |
| Tangible Book Value Per Share | 15.21 | 13.10 | 11.16 | 10.70 | 10.77 |
| Shareholders’ Equity Per Share | 22.36 | 20.25 | 18.49 | 18.48 | 18.76 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.01 | 0.11 | 0.69 | 0.55 | 0.26 |
| Revenue Per Share | 41.39 | 42.26 | 39.15 | 37.21 | 32.22 |
| Net Income Per Share | 2.72 | 2.52 | 0.28 | 0.23 | 2.13 |
| Tax Burden | 0.99 | 0.89 | 0.30 | 0.42 | 0.73 |
| Interest Burden | 1.07 | 0.93 | 0.61 | 0.50 | 0.97 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.02 | 0.01 | 0.01 |
| SG&A to Revenue | 0.19 | 0.17 | 0.14 | 0.13 | 0.14 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.42 | 1.88 | 13.26 | 3.28 | 0.37 |
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