Dino Polska SA (DNP) Ratios
Dino Polska SA Ratios
PL:DNP's free cash flow for Q2 2026 was $81.61M. For the 2026 fiscal year, PL:DNP's free cash flow was decreased by $-570.34M and operating cash flow was $651.96M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.82 | 0.82 | 0.84 | 0.73 | 0.66 |
| Quick Ratio | 0.23 | 0.25 | 0.16 | 0.73 | 0.20 |
| Cash Ratio | 0.16 | 0.17 | 0.06 | 0.10 | 0.14 |
| Solvency Ratio | 0.32 | 0.32 | 0.37 | 0.30 | 0.26 |
| Operating Cash Flow Ratio | 0.37 | 0.44 | 0.46 | 0.34 | 0.44 |
| Short-Term Operating Cash Flow Coverage | 6.78 | 4.16 | 6.25 | 1.87 | 6.76 |
| Net Current Asset Value | $ -1.53B | $ -1.51B | $ -1.52B | $ -2.09B | $ -2.11B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.05 | 0.08 | 0.11 | 0.20 | 0.21 |
| Debt-to-Equity Ratio | 0.09 | 0.15 | 0.21 | 0.42 | 0.48 |
| Debt-to-Capital Ratio | 0.08 | 0.13 | 0.17 | 0.30 | 0.32 |
| Long-Term Debt-to-Capital Ratio | 0.03 | 0.06 | 0.13 | 0.20 | 0.25 |
| Financial Leverage Ratio | 1.75 | 1.84 | 1.85 | 2.14 | 2.33 |
| Debt Service Coverage Ratio | 4.81 | 2.96 | 4.44 | 1.94 | 4.94 |
| Interest Coverage Ratio | 16.58 | 15.62 | 12.78 | 10.93 | 39.06 |
| Debt to Market Cap | 0.02 | 0.03 | 0.02 | 0.05 | 0.03 |
| Interest Debt Per Share | 0.90 | 1.23 | 1.35 | 1.96 | 1.53 |
| Net Debt to EBITDA | -0.08 | 0.08 | 0.43 | 0.76 | 0.83 |
| Profitability Margins | |||||
| Gross Profit Margin | 22.14% | 23.27% | 23.08% | 24.05% | 24.87% |
| EBIT Margin | 6.09% | 6.54% | 7.35% | 7.79% | 7.67% |
| EBITDA Margin | 7.60% | 7.94% | 8.74% | 9.30% | 9.52% |
| Operating Profit Margin | 6.06% | 6.48% | 7.31% | 7.77% | 7.66% |
| Pretax Profit Margin | 5.73% | 6.13% | 6.78% | 7.08% | 7.32% |
| Net Profit Margin | 4.63% | 5.14% | 5.48% | 5.72% | 6.03% |
| Continuous Operations Profit Margin | 4.63% | 5.14% | 5.48% | 5.72% | 6.03% |
| Net Income Per EBT | 80.88% | 83.91% | 80.81% | 80.77% | 82.31% |
| EBT Per EBIT | 94.50% | 94.54% | 92.70% | 91.14% | 95.55% |
| Return on Assets (ROA) | 10.27% | 11.53% | 13.54% | 12.57% | 11.23% |
| Return on Equity (ROE) | 18.01% | 21.24% | 25.07% | 26.93% | 26.23% |
| Return on Capital Employed (ROCE) | 22.39% | 24.73% | 28.87% | 28.94% | 24.60% |
| Return on Invested Capital (ROIC) | 17.44% | 19.29% | 22.31% | 20.69% | 19.21% |
| Return on Tangible Assets | 10.39% | 11.68% | 13.69% | 12.78% | 11.47% |
| Earnings Yield | 3.84% | 3.94% | 3.11% | 3.08% | 2.24% |
| Efficiency Ratios | |||||
| Receivables Turnover | 74.99 | 63.00 | 65.96 | 0.00 | 69.69 |
| Payables Turnover | 11.16 | 10.14 | 7.69 | 6.84 | 5.24 |
| Inventory Turnover | 7.38 | 7.29 | 7.48 | 0.00 | 7.31 |
| Fixed Asset Turnover | 3.37 | 3.50 | 3.68 | 3.23 | 2.67 |
| Asset Turnover | 2.22 | 2.24 | 2.47 | 2.20 | 1.86 |
| Working Capital Turnover Ratio | -33.03 | -37.30 | -31.89 | -19.76 | -16.87 |
| Cash Conversion Cycle | 21.62 | 19.87 | 6.89 | -53.34 | -14.45 |
| Days of Sales Outstanding | 4.87 | 5.79 | 5.53 | 0.00 | 5.24 |
| Days of Inventory Outstanding | 49.45 | 50.07 | 48.79 | 0.00 | 49.94 |
| Days of Payables Outstanding | 32.70 | 35.99 | 47.44 | 53.34 | 69.63 |
| Operating Cycle | 54.32 | 55.86 | 54.32 | 0.00 | 55.18 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.29 | 2.40 | 1.81 | 1.28 | 1.35 |
| Free Cash Flow Per Share | 0.16 | 0.81 | 0.61 | -0.20 | -0.01 |
| Dividend Paid and CapEx Coverage Ratio | 1.08 | 1.51 | 1.51 | 0.87 | 0.99 |
| Capital Expenditure Coverage Ratio | 1.08 | 1.51 | 1.51 | 0.87 | 0.99 |
| Operating Cash Flow Coverage Ratio | 2.98 | 2.17 | 1.51 | 0.70 | 0.90 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.08 | 0.07 | 0.06 | 0.10 |
| Free Cash Flow Yield | 0.40% | 2.08% | 1.33% | -0.52% | -0.03% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 26.01 | 25.39 | 32.14 | 32.50 | 44.72 |
| Price-to-Sales (P/S) Ratio | 1.21 | 1.31 | 1.76 | 1.86 | 2.69 |
| Price-to-Book (P/B) Ratio | 4.68 | 5.39 | 8.06 | 8.75 | 11.73 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 251.49 | 48.14 | 75.44 | -191.16 | -3883.33 |
| Price-to-Operating Cash Flow Ratio | 18.03 | 16.22 | 25.50 | 29.36 | 27.15 |
| Price-to-Earnings Growth (PEG) Ratio | 8.01 | 3.40 | 1.34 | 0.80 | 1.79 |
| Enterprise Value Multiple | 15.79 | 16.53 | 20.57 | 20.73 | 29.15 |
| Enterprise Value | 40.34B | 38.41B | 46.12B | 38.20B | 37.07B |
| EV to EBITDA | 15.79 | 16.53 | 20.57 | 20.73 | 29.15 |
| EV to Sales | 1.20 | 1.31 | 1.80 | 1.93 | 2.77 |
| EV to Free Cash Flow | 250.25 | 48.39 | 77.04 | -198.44 | -3997.27 |
| EV to Operating Cash Flow | 17.94 | 16.31 | 26.03 | 30.47 | 27.95 |
| Tangible Book Value Per Share | 8.66 | 7.07 | 5.60 | 4.14 | 2.98 |
| Shareholders’ Equity Per Share | 8.83 | 7.23 | 5.72 | 4.29 | 3.13 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.16 | 0.19 | 0.19 | 0.18 |
| Revenue Per Share | 34.31 | 29.86 | 26.18 | 20.20 | 13.63 |
| Net Income Per Share | 1.59 | 1.54 | 1.43 | 1.15 | 0.82 |
| Tax Burden | 0.81 | 0.84 | 0.81 | 0.81 | 0.82 |
| Interest Burden | 0.94 | 0.94 | 0.92 | 0.91 | 0.96 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.16 | 0.04 | 0.01 | 0.01 | 0.01 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | -0.00 | 0.00 |
| Income Quality | 1.44 | 1.57 | 1.02 | 0.89 | 1.36 |
Currency in PLN
