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Cognor Holding SA (COG) Ratios
Cognor Holding SA Ratios
PL:COG's free cash flow for Q2 2026 was $571.00K. For the 2026 fiscal year, PL:COG's free cash flow was decreased by $-34.93M and operating cash flow was $35.50M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Mar 24 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.97 | 0.86 | 1.76 | 2.65 | 1.59 |
| Quick Ratio | 0.48 | 0.46 | 0.92 | 1.57 | 0.87 |
| Cash Ratio | 0.13 | 0.06 | 0.23 | 0.66 | 0.18 |
| Solvency Ratio | -0.05 | -0.00 | 0.27 | 0.73 | 0.46 |
| Operating Cash Flow Ratio | -0.00 | 0.14 | 0.47 | 0.96 | 0.20 |
| Short-Term Operating Cash Flow Coverage | -0.01 | 0.27 | 2.28 | 9.94 | 1.75 |
| Net Current Asset Value | $ -466.57M | $ -434.91M | $ 59.42M | $ 491.22M | $ 79.37M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.29 | 0.33 | 0.24 | 0.19 | 0.22 |
| Debt-to-Equity Ratio | 0.62 | 0.79 | 0.47 | 0.34 | 0.56 |
| Debt-to-Capital Ratio | 0.38 | 0.44 | 0.32 | 0.26 | 0.36 |
| Long-Term Debt-to-Capital Ratio | 0.16 | 0.11 | 0.20 | 0.17 | 0.21 |
| Financial Leverage Ratio | 2.11 | 2.38 | 1.96 | 1.80 | 2.49 |
| Debt Service Coverage Ratio | -0.15 | 0.07 | 1.86 | 7.52 | 4.37 |
| Interest Coverage Ratio | -2.27 | -0.44 | 4.34 | 16.79 | 13.55 |
| Debt to Market Cap | 0.75 | 0.63 | 0.29 | 0.37 | 0.35 |
| Interest Debt Per Share | 5.04 | 5.44 | 3.44 | 2.57 | 2.23 |
| Net Debt to EBITDA | -7.42 | 25.29 | 1.12 | 0.08 | 0.43 |
| Profitability Margins | |||||
| Gross Profit Margin | 1.95% | 1.84% | 10.30% | 24.39% | 20.95% |
| EBIT Margin | -7.32% | -0.82% | 11.46% | 20.89% | 17.33% |
| EBITDA Margin | -4.52% | 1.39% | 13.10% | 22.09% | 19.17% |
| Operating Profit Margin | -7.32% | -1.13% | 7.47% | 19.71% | 16.64% |
| Pretax Profit Margin | -7.27% | -3.02% | 9.74% | 19.87% | 16.10% |
| Net Profit Margin | -6.02% | -2.35% | 8.42% | 15.76% | 12.19% |
| Continuous Operations Profit Margin | -6.26% | -2.51% | 8.66% | 16.64% | 12.93% |
| Net Income Per EBT | 82.72% | 78.03% | 86.51% | 79.31% | 75.73% |
| EBT Per EBIT | 99.37% | 266.12% | 130.34% | 100.83% | 96.77% |
| Return on Assets (ROA) | -4.44% | -2.05% | 10.08% | 27.74% | 22.77% |
| Return on Equity (ROE) | -9.39% | -4.89% | 19.73% | 49.99% | 56.76% |
| Return on Capital Employed (ROCE) | -8.24% | -1.79% | 12.30% | 45.90% | 51.20% |
| Return on Invested Capital (ROIC) | -5.67% | -1.04% | 10.01% | 36.73% | 37.51% |
| Return on Tangible Assets | -4.47% | -2.07% | 10.16% | 27.92% | 23.00% |
| Earnings Yield | -13.86% | -4.65% | 16.04% | 74.92% | 53.26% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.15 | 11.00 | 16.33 | 17.34 | 9.02 |
| Payables Turnover | 5.54 | 6.69 | 8.71 | 9.31 | 5.50 |
| Inventory Turnover | 4.27 | 4.78 | 4.66 | 5.05 | 5.22 |
| Fixed Asset Turnover | 1.20 | 1.47 | 2.44 | 5.66 | 5.70 |
| Asset Turnover | 0.74 | 0.87 | 1.20 | 1.76 | 1.87 |
| Working Capital Turnover Ratio | -21.87 | 14.93 | 4.16 | 6.18 | 14.57 |
| Cash Conversion Cycle | 78.83 | 54.88 | 58.76 | 54.15 | 44.06 |
| Days of Sales Outstanding | 59.33 | 33.19 | 22.34 | 21.05 | 40.48 |
| Days of Inventory Outstanding | 85.41 | 76.29 | 78.32 | 72.29 | 69.94 |
| Days of Payables Outstanding | 65.91 | 54.60 | 41.91 | 39.19 | 66.35 |
| Operating Cycle | 144.74 | 109.48 | 100.67 | 93.34 | 110.41 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.02 | 0.93 | 1.72 | 2.84 | 0.72 |
| Free Cash Flow Per Share | -1.54 | -1.72 | -0.55 | 1.64 | 0.12 |
| Dividend Paid and CapEx Coverage Ratio | -0.01 | 0.35 | 0.49 | 2.10 | 0.95 |
| Capital Expenditure Coverage Ratio | -0.01 | 0.35 | 0.76 | 2.37 | 1.19 |
| Operating Cash Flow Coverage Ratio | -0.00 | 0.18 | 0.54 | 1.22 | 0.36 |
| Operating Cash Flow to Sales Ratio | -0.00 | 0.07 | 0.11 | 0.13 | 0.04 |
| Free Cash Flow Yield | -30.13% | -25.47% | -6.56% | 36.43% | 3.03% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -7.21 | -21.50 | 6.24 | 1.33 | 1.88 |
| Price-to-Sales (P/S) Ratio | 0.43 | 0.51 | 0.53 | 0.21 | 0.23 |
| Price-to-Book (P/B) Ratio | 0.68 | 1.05 | 1.23 | 0.67 | 1.07 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -3.32 | -3.93 | -15.25 | 2.74 | 32.96 |
| Price-to-Operating Cash Flow Ratio | -242.42 | 7.30 | 4.85 | 1.59 | 5.36 |
| Price-to-Earnings Growth (PEG) Ratio | -0.06 | 0.17 | -0.10 | 0.02 | 0.00 |
| Enterprise Value Multiple | -17.02 | 61.77 | 5.13 | 1.03 | 1.62 |
| Enterprise Value | 1.60B | 1.97B | 1.83B | 833.66M | 873.77M |
| EV to EBITDA | -17.02 | 61.77 | 5.13 | 1.03 | 1.62 |
| EV to Sales | 0.77 | 0.86 | 0.67 | 0.23 | 0.31 |
| EV to Free Cash Flow | -5.88 | -6.65 | -19.49 | 2.97 | 44.75 |
| EV to Operating Cash Flow | -429.69 | 12.36 | 6.21 | 1.71 | 7.28 |
| Tangible Book Value Per Share | 7.88 | 6.78 | 7.13 | 7.09 | 3.76 |
| Shareholders’ Equity Per Share | 7.56 | 6.44 | 6.78 | 6.74 | 3.61 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.14 | 0.17 | 0.11 | 0.16 | 0.20 |
| Revenue Per Share | 11.79 | 13.38 | 15.88 | 21.39 | 16.82 |
| Net Income Per Share | -0.71 | -0.31 | 1.34 | 3.37 | 2.05 |
| Tax Burden | 0.83 | 0.78 | 0.87 | 0.79 | 0.76 |
| Interest Burden | 0.99 | 3.69 | 0.85 | 0.95 | 0.93 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.09 | 0.08 | 0.03 | 0.02 | 0.02 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.03 | -2.30 | 1.28 | 0.67 | 0.27 |
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