Bowim S.A. (BOW) Ratios
Bowim S.A. Ratios
PL:BOW's free cash flow for Q2 2026 was $-13.23M. For the 2026 fiscal year, PL:BOW's free cash flow was decreased by $-1.81M and operating cash flow was $-11.42M. See a summary of the company’s cash flow.
| Ratios | Mar 26 | Mar 25 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.82 | 1.87 | 1.99 | 2.30 | 1.65 |
| Quick Ratio | 0.74 | 0.79 | 0.95 | 1.11 | 0.80 |
| Cash Ratio | 0.05 | 0.07 | 0.17 | 0.10 | 0.03 |
| Solvency Ratio | 0.05 | -0.01 | 0.09 | 0.39 | 0.38 |
| Operating Cash Flow Ratio | 0.01 | 0.09 | 0.61 | 0.44 | 0.13 |
| Short-Term Operating Cash Flow Coverage | 0.26 | 12.65 | 61241.37 | 74.46 | 6.01 |
| Net Current Asset Value | $ 106.11M | $ 130.93M | $ 151.71M | $ 166.32M | $ 92.57M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.04 | 0.02 | 0.04 | 0.12 | 0.14 |
| Debt-to-Equity Ratio | 0.07 | 0.04 | 0.06 | 0.23 | 0.36 |
| Debt-to-Capital Ratio | 0.07 | 0.04 | 0.06 | 0.19 | 0.26 |
| Long-Term Debt-to-Capital Ratio | 0.02 | 0.01 | 0.04 | 0.16 | 0.22 |
| Financial Leverage Ratio | 1.78 | 1.77 | 1.78 | 1.93 | 2.60 |
| Debt Service Coverage Ratio | 0.63 | 0.89 | 2.02 | 3.72 | 4.93 |
| Interest Coverage Ratio | 0.31 | 0.21 | 1.65 | 4.16 | 7.07 |
| Debt to Market Cap | 0.16 | 0.08 | 0.10 | 0.33 | 0.59 |
| Interest Debt Per Share | 2.58 | 2.04 | 2.16 | 5.95 | 7.32 |
| Net Debt to EBITDA | 0.79 | -0.12 | -0.31 | 0.29 | 0.35 |
| Profitability Margins | |||||
| Gross Profit Margin | 0.71% | 7.09% | 6.00% | 11.19% | 16.00% |
| EBIT Margin | 0.38% | 0.56% | 1.62% | 6.70% | 10.10% |
| EBITDA Margin | 0.97% | 1.07% | 2.05% | 6.95% | 10.39% |
| Operating Profit Margin | 0.38% | 0.26% | 1.74% | 6.35% | 10.10% |
| Pretax Profit Margin | 0.08% | -0.69% | 0.57% | 5.17% | 8.68% |
| Net Profit Margin | 0.04% | -0.58% | 0.65% | 3.98% | 6.68% |
| Continuous Operations Profit Margin | 0.04% | -0.58% | 0.65% | 4.05% | 6.79% |
| Net Income Per EBT | 44.23% | 83.60% | 114.55% | 76.94% | 76.99% |
| EBT Per EBIT | 22.06% | -268.23% | 32.56% | 81.53% | 85.90% |
| Return on Assets (ROA) | 0.12% | -1.95% | 2.32% | 17.36% | 22.30% |
| Return on Equity (ROE) | 0.21% | -3.44% | 4.14% | 33.58% | 58.09% |
| Return on Capital Employed (ROCE) | 1.81% | 1.34% | 9.54% | 40.61% | 61.40% |
| Return on Invested Capital (ROIC) | 0.81% | 1.12% | 9.50% | 31.50% | 46.83% |
| Return on Tangible Assets | 0.12% | -2.00% | 2.38% | 17.71% | 22.67% |
| Earnings Yield | 0.86% | -17.09% | 9.80% | 56.32% | 109.54% |
| Efficiency Ratios | |||||
| Receivables Turnover | 13.86 | 13.38 | 13.63 | 13.59 | 9.66 |
| Payables Turnover | 11.00 | 10.06 | 12.47 | 15.79 | 7.42 |
| Inventory Turnover | 8.62 | 8.19 | 9.31 | 10.22 | 7.35 |
| Fixed Asset Turnover | 13.75 | 15.00 | 16.74 | 22.40 | 18.03 |
| Asset Turnover | 3.19 | 3.36 | 3.58 | 4.36 | 3.34 |
| Working Capital Turnover Ratio | 10.95 | 10.05 | 8.90 | 11.98 | 16.94 |
| Cash Conversion Cycle | 35.52 | 35.57 | 36.72 | 39.45 | 38.21 |
| Days of Sales Outstanding | 26.34 | 27.28 | 26.77 | 26.85 | 37.78 |
| Days of Inventory Outstanding | 42.34 | 44.57 | 39.21 | 35.71 | 49.64 |
| Days of Payables Outstanding | 33.17 | 36.28 | 29.26 | 23.12 | 49.21 |
| Operating Cycle | 68.69 | 71.85 | 65.98 | 62.57 | 87.43 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.07 | 1.01 | 6.19 | 4.51 | 2.36 |
| Free Cash Flow Per Share | -0.35 | -0.33 | 5.70 | 4.35 | 1.90 |
| Dividend Paid and CapEx Coverage Ratio | 0.16 | 1.74 | 4.04 | 1.91 | 4.06 |
| Capital Expenditure Coverage Ratio | 0.16 | 2.10 | 12.82 | 28.20 | 5.13 |
| Operating Cash Flow Coverage Ratio | 0.05 | 1.44 | 5.85 | 1.19 | 0.43 |
| Operating Cash Flow to Sales Ratio | 0.00 | 0.01 | 0.06 | 0.03 | 0.02 |
| Free Cash Flow Yield | -7.96% | -9.24% | 82.65% | 43.64% | 23.48% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 116.80 | -5.84 | 10.20 | 1.78 | 0.91 |
| Price-to-Sales (P/S) Ratio | 0.04 | 0.03 | 0.07 | 0.07 | 0.06 |
| Price-to-Book (P/B) Ratio | 0.24 | 0.20 | 0.42 | 0.60 | 0.53 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -12.57 | -10.83 | 1.21 | 2.29 | 4.26 |
| Price-to-Operating Cash Flow Ratio | 65.49 | 3.60 | 1.12 | 2.21 | 3.43 |
| Price-to-Earnings Growth (PEG) Ratio | -1.10 | 0.03 | -0.12 | -0.06 | 0.00 |
| Enterprise Value Multiple | 5.22 | 3.05 | 2.91 | 1.30 | 0.94 |
| Enterprise Value | 87.91M | 59.32M | 121.54M | 249.35M | 220.85M |
| EV to EBITDA | 5.22 | 3.05 | 2.91 | 1.30 | 0.94 |
| EV to Sales | 0.05 | 0.03 | 0.06 | 0.09 | 0.10 |
| EV to Free Cash Flow | -14.80 | -10.41 | 1.09 | 2.94 | 6.83 |
| EV to Operating Cash Flow | 77.12 | 3.46 | 1.01 | 2.83 | 5.50 |
| Tangible Book Value Per Share | 17.75 | 17.67 | 16.07 | 16.52 | 14.97 |
| Shareholders’ Equity Per Share | 17.99 | 17.98 | 16.33 | 16.72 | 15.24 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.55 | 0.16 | -0.15 | 0.22 | 0.22 |
| Revenue Per Share | 102.29 | 106.69 | 104.37 | 141.06 | 132.51 |
| Net Income Per Share | 0.04 | -0.62 | 0.68 | 5.61 | 8.85 |
| Tax Burden | 0.44 | 0.84 | 1.15 | 0.77 | 0.77 |
| Interest Burden | 0.22 | -1.24 | 0.35 | 0.77 | 0.86 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.00 | 0.05 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.79 | -1.62 | 10.47 | 0.80 | 0.21 |
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