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Apator S.A. (PL:APT)
:APT
Poland Market
APT
Apator S.A.
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Apator S.A. (APT) Ratios

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Apator S.A. Ratios

PL:APT's free cash flow for Q2 2026 was zł0.26. For the 2026 fiscal year, PL:APT's free cash flow was decreased by zł and operating cash flow was zł0.08. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Mar 23
Liquidity Ratios
Current Ratio
 1.45 1.51 1.51 1.36 1.12
Quick Ratio
 0.77 0.75 0.78 0.67 0.57
Cash Ratio
 0.19 0.06 0.06 0.06 0.06
Solvency Ratio
 0.37 0.38 0.35 0.15 0.12
Operating Cash Flow Ratio
 0.43 0.34 0.51 0.30 0.11
Short-Term Operating Cash Flow Coverage
 1.94 1.42 1.71 0.63 0.20
Net Current Asset Value
zł 116.17Mzł 110.85Mzł 87.99Mzł 46.38Mzł 11.17M
Leverage Ratios
Debt-to-Assets Ratio
 0.12 0.13 0.17 0.25 0.27
Debt-to-Equity Ratio
 0.20 0.21 0.27 0.45 0.53
Debt-to-Capital Ratio
 0.17 0.18 0.21 0.31 0.35
Long-Term Debt-to-Capital Ratio
 0.03 0.03 0.04 0.05 0.00
Financial Leverage Ratio
 1.68 1.60 1.64 1.82 1.94
Debt Service Coverage Ratio
 1.70 1.63 1.36 0.43 0.29
Interest Coverage Ratio
 11.33 8.77 7.68 2.23 2.41
Debt to Market Cap
 0.13 0.15 0.24 0.44 0.63
Interest Debt Per Share
 4.80 5.06 5.88 8.91 10.36
Net Debt to EBITDA
 0.35 0.82 0.97 2.14 2.85
Profitability Margins
Gross Profit Margin
25.14%25.36%25.73%22.50%20.73%
EBIT Margin
6.58%6.23%7.20%3.98%2.97%
EBITDA Margin
12.21%11.98%11.89%8.94%8.24%
Operating Profit Margin
6.85%6.19%6.94%3.53%4.01%
Pretax Profit Margin
7.03%6.68%6.67%2.42%1.47%
Net Profit Margin
6.80%6.58%5.95%0.72%0.61%
Continuous Operations Profit Margin
6.79%6.59%5.96%0.75%0.62%
Net Income Per EBT
96.78%98.51%89.30%29.55%41.57%
EBT Per EBIT
102.59%107.99%96.10%68.58%36.65%
Return on Assets (ROA)
8.16%7.60%7.57%0.83%0.63%
Return on Equity (ROE)
13.82%12.18%12.42%1.52%1.23%
Return on Capital Employed (ROCE)
12.64%10.47%12.92%6.49%7.43%
Return on Invested Capital (ROIC)
10.91%9.17%10.07%1.52%2.31%
Return on Tangible Assets
10.13%9.52%9.68%1.07%0.81%
Earnings Yield
11.29%11.74%15.04%1.78%1.63%
Efficiency Ratios
Receivables Turnover
 6.30 5.59 6.25 6.05 5.44
Payables Turnover
 7.41 8.27 9.23 9.42 7.04
Inventory Turnover
 3.79 3.55 4.05 3.64 3.41
Fixed Asset Turnover
 4.47 4.08 4.67 4.52 4.17
Asset Turnover
 1.20 1.15 1.27 1.17 1.04
Working Capital Turnover Ratio
 7.29 7.37 8.67 12.44 14.83
Cash Conversion Cycle
 104.97 123.88 108.91 121.96 122.31
Days of Sales Outstanding
 57.90 65.28 58.39 60.38 67.09
Days of Inventory Outstanding
 96.29 102.74 90.09 100.34 107.10
Days of Payables Outstanding
 49.23 44.14 39.56 38.76 51.88
Operating Cycle
 154.19 168.02 148.47 160.72 174.19
Cash Flow Ratios
Operating Cash Flow Per Share
 5.67 3.87 5.32 3.72 1.79
Free Cash Flow Per Share
 3.43 1.88 3.32 2.47 -0.37
CapEx Per Share
 2.23 1.99 2.01 1.25 2.17
Free Cash Flow to Operating Cash Flow
 0.61 0.48 0.62 0.66 -0.21
Dividend Paid and CapEx Coverage Ratio
 2.00 1.49 2.04 2.12 0.67
Capital Expenditure Coverage Ratio
 2.54 1.94 2.65 2.97 0.83
Operating Cash Flow Coverage Ratio
 1.25 0.81 0.97 0.45 0.18
Operating Cash Flow to Sales Ratio
 0.12 0.09 0.13 0.09 0.05
Free Cash Flow Yield
12.49%8.09%19.84%15.71%-2.68%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 8.85 8.53 6.63 56.04 61.16
Price-to-Sales (P/S) Ratio
 0.60 0.56 0.40 0.40 0.37
Price-to-Book (P/B) Ratio
 1.21 1.04 0.83 0.85 0.75
Price-to-Free Cash Flow (P/FCF) Ratio
 8.01 12.36 5.04 6.37 -37.27
Price-to-Operating Cash Flow Ratio
 4.84 5.99 3.14 4.23 7.76
Price-to-Earnings Growth (PEG) Ratio
 0.21 1.07 <0.01 2.58 -0.69
Price-to-Fair Value
 1.21 1.04 0.83 0.85 0.75
Enterprise Value Multiple
 5.30 5.50 4.30 6.63 7.39
Enterprise Value
 854.34M 791.59M 627.79M 673.87M 659.01M
EV to EBITDA
 5.30 5.50 4.30 6.63 7.39
EV to Sales
 0.65 0.66 0.51 0.59 0.61
EV to Free Cash Flow
 8.58 14.52 6.52 9.41 -60.69
EV to Operating Cash Flow
 5.20 7.04 4.06 6.24 12.64
Tangible Book Value Per Share
 15.35 15.21 13.10 11.16 10.70
Shareholders’ Equity Per Share
 22.65 22.36 20.25 18.49 18.48
Tax and Other Ratios
Effective Tax Rate
 0.03 0.01 0.11 0.69 0.55
Revenue Per Share
 45.53 41.39 42.26 39.15 37.21
Net Income Per Share
 3.10 2.72 2.52 0.28 0.23
Tax Burden
 0.97 0.99 0.89 0.30 0.42
Interest Burden
 1.07 1.07 0.93 0.61 0.50
Research & Development to Revenue
 0.00 0.00 0.00 0.02 0.01
SG&A to Revenue
 0.18 0.19 0.17 0.14 0.13
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 1.86 1.42 1.88 13.26 3.28
Currency in PLN