Want to see PL:BOS full AI Analyst Report?
Bank Ochrony Srodowiska S.A. (BOS) Ratios
Bank Ochrony Srodowiska S.A. Ratios
PL:BOS's free cash flow for Q2 2026 was $-140.31M. For the 2026 fiscal year, PL:BOS's free cash flow was decreased by $-6.18M and operating cash flow was $-134.13M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.26 | 0.25 | 0.24 | 0.06 | 0.06 |
| Quick Ratio | 0.26 | 0.25 | 0.24 | 0.06 | 0.06 |
| Cash Ratio | 0.26 | 0.23 | 0.22 | 0.04 | 0.04 |
| Solvency Ratio | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Operating Cash Flow Ratio | 0.03 | -0.01 | -0.05 | 0.11 | 0.07 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | $ -17.68B | $ -15.79B | $ -15.46B | $ -18.98B | $ -17.40B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.04 | 0.03 | 0.04 | 0.05 | 0.05 |
| Debt-to-Equity Ratio | 0.44 | 0.31 | 0.46 | 0.54 | 0.57 |
| Debt-to-Capital Ratio | 0.31 | 0.23 | 0.31 | 0.35 | 0.36 |
| Long-Term Debt-to-Capital Ratio | 0.31 | 0.23 | 0.31 | 0.35 | 0.36 |
| Financial Leverage Ratio | 10.54 | 10.19 | 10.25 | 11.20 | 10.84 |
| Debt Service Coverage Ratio | 0.30 | 0.26 | 0.17 | 0.43 | 1.84 |
| Interest Coverage Ratio | 0.21 | 0.24 | 0.57 | 0.43 | 1.41 |
| Debt to Market Cap | 1.17 | 0.75 | 0.94 | 1.34 | 1.25 |
| Interest Debt Per Share | 18.94 | 13.92 | 18.95 | 16.13 | 12.01 |
| Net Debt to EBITDA | -20.34 | -15.93 | -14.15 | 1.01 | 2.58 |
| Profitability Margins | |||||
| Gross Profit Margin | 47.67% | 63.67% | 100.00% | 68.72% | 91.98% |
| EBIT Margin | 10.31% | 8.84% | 15.18% | 13.57% | 11.32% |
| EBITDA Margin | 15.92% | 13.56% | 20.77% | 17.95% | 19.29% |
| Operating Profit Margin | 10.31% | 8.84% | 43.72% | 13.57% | 11.32% |
| Pretax Profit Margin | 10.31% | 8.84% | 15.18% | 13.57% | 11.32% |
| Net Profit Margin | 9.01% | 4.74% | 7.58% | 8.96% | 6.78% |
| Continuous Operations Profit Margin | 9.01% | 4.74% | 7.58% | 8.96% | 6.78% |
| Net Income Per EBT | 87.44% | 53.58% | 49.91% | 66.06% | 59.87% |
| EBT Per EBIT | 100.00% | 100.00% | 34.72% | 100.00% | 100.00% |
| Return on Assets (ROA) | 0.48% | 0.35% | 0.36% | 0.58% | 0.23% |
| Return on Equity (ROE) | 5.10% | 3.57% | 3.65% | 6.53% | 2.54% |
| Return on Capital Employed (ROCE) | 3.28% | 3.90% | 11.81% | 5.27% | 2.28% |
| Return on Invested Capital (ROIC) | 2.87% | 2.09% | 5.89% | 3.48% | 1.36% |
| Return on Tangible Assets | 0.49% | 0.35% | 0.36% | 0.59% | 0.24% |
| Earnings Yield | 13.45% | 8.73% | 7.46% | 16.35% | 5.61% |
| Efficiency Ratios | |||||
| Receivables Turnover | 707.74 | 4.63 | 2.71 | 5.62 | 2.89 |
| Payables Turnover | 7.53 | 6.78 | 0.00 | 4.71 | 0.78 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 10.84 | 12.00 | 7.07 | 9.08 | 4.31 |
| Asset Turnover | 0.05 | 0.07 | 0.05 | 0.07 | 0.03 |
| Working Capital Turnover Ratio | -0.09 | -0.12 | -0.07 | -0.09 | -0.04 |
| Cash Conversion Cycle | -47.93 | 24.99 | 134.81 | -12.53 | -340.55 |
| Days of Sales Outstanding | 0.52 | 78.80 | 134.81 | 64.99 | 126.10 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 48.44 | 53.81 | 0.00 | 77.52 | 466.66 |
| Operating Cycle | 0.52 | 78.80 | 134.81 | 64.99 | 126.10 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6.15 | -1.86 | -10.11 | 21.52 | 12.89 |
| Free Cash Flow Per Share | 5.62 | -2.43 | -10.71 | 20.72 | 12.43 |
| Dividend Paid and CapEx Coverage Ratio | 11.67 | -3.29 | -16.71 | 27.09 | 28.08 |
| Capital Expenditure Coverage Ratio | 11.67 | -3.29 | -16.71 | 27.09 | 28.08 |
| Operating Cash Flow Coverage Ratio | 0.53 | -0.25 | -0.96 | 1.90 | 1.13 |
| Operating Cash Flow to Sales Ratio | 0.41 | -0.10 | -0.91 | 1.40 | 1.71 |
| Free Cash Flow Yield | 56.44% | -24.73% | -95.30% | 245.52% | 136.64% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 7.43 | 11.42 | 13.41 | 6.11 | 17.82 |
| Price-to-Sales (P/S) Ratio | 0.67 | 0.54 | 1.02 | 0.55 | 1.21 |
| Price-to-Book (P/B) Ratio | 0.38 | 0.41 | 0.49 | 0.40 | 0.45 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 1.77 | -4.04 | -1.05 | 0.41 | 0.73 |
| Price-to-Operating Cash Flow Ratio | 1.62 | -5.27 | -1.11 | 0.39 | 0.71 |
| Price-to-Earnings Growth (PEG) Ratio | 0.13 | 4.80 | -0.34 | 0.04 | -0.15 |
| Enterprise Value Multiple | -16.14 | -11.93 | -9.26 | 4.06 | 8.84 |
| Enterprise Value | -3.55B | -2.72B | -1.99B | 1.04B | 1.19B |
| EV to EBITDA | -16.14 | -11.93 | -9.26 | 4.06 | 8.84 |
| EV to Sales | -2.57 | -1.62 | -1.92 | 0.73 | 1.70 |
| EV to Free Cash Flow | -6.79 | 12.05 | 1.99 | 0.54 | 1.03 |
| EV to Operating Cash Flow | -6.21 | 15.72 | 2.11 | 0.52 | 1.00 |
| Tangible Book Value Per Share | 25.13 | 22.84 | 21.57 | 19.70 | 18.85 |
| Shareholders’ Equity Per Share | 26.26 | 24.00 | 22.98 | 21.14 | 20.08 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.13 | 0.46 | 0.50 | 0.34 | 0.40 |
| Revenue Per Share | 14.87 | 18.09 | 11.07 | 15.40 | 7.54 |
| Net Income Per Share | 1.34 | 0.86 | 0.84 | 1.38 | 0.51 |
| Tax Burden | 0.87 | 0.54 | 0.50 | 0.66 | 0.60 |
| Interest Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.27 | 0.09 | 0.14 | 0.12 | 0.16 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 4.01 | -1.16 | -6.02 | 10.30 | 15.11 |
Currency in PLN