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Develia S.A. (DVL) Ratios
Develia S.A. Ratios
PL:DVL's free cash flow for Q2 2026 was $114.34M. For the 2026 fiscal year, PL:DVL's free cash flow was decreased by $-24.86M and operating cash flow was $139.21M. See a summary of the company’s cash flow.
| Ratios | Mar 26 | Mar 25 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.62 | 2.23 | 2.05 | 2.10 | 2.14 |
| Quick Ratio | 2.62 | 0.58 | 0.62 | 0.49 | 0.97 |
| Cash Ratio | 1.92 | 0.16 | 0.32 | 0.34 | 0.26 |
| Solvency Ratio | 0.14 | 0.15 | 0.12 | 0.15 | 0.08 |
| Operating Cash Flow Ratio | 0.58 | 0.19 | 0.08 | 0.16 | 0.07 |
| Short-Term Operating Cash Flow Coverage | 0.58 | 2.58 | 0.39 | 0.66 | 0.20 |
| Net Current Asset Value | $ -2.52B | $ 1.08B | $ 921.91M | $ 653.34M | $ 874.96M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.18 | 0.23 | 0.25 | 0.22 | 0.29 |
| Debt-to-Equity Ratio | 0.50 | 0.57 | 0.62 | 0.46 | 0.67 |
| Debt-to-Capital Ratio | 0.33 | 0.36 | 0.38 | 0.31 | 0.40 |
| Long-Term Debt-to-Capital Ratio | 0.25 | 0.33 | 0.28 | 0.21 | 0.26 |
| Financial Leverage Ratio | 2.72 | 2.50 | 2.46 | 2.07 | 2.32 |
| Debt Service Coverage Ratio | 1.48 | 2.66 | 0.83 | 0.94 | 0.52 |
| Interest Coverage Ratio | 31.67 | 35.45 | 14.91 | 20.25 | 12.45 |
| Debt to Market Cap | 0.24 | 0.39 | 0.46 | 0.59 | 0.69 |
| Interest Debt Per Share | 2.13 | 2.20 | 2.18 | 1.49 | 2.14 |
| Net Debt to EBITDA | 0.68 | 1.58 | 1.24 | 1.02 | 2.20 |
| Profitability Margins | |||||
| Gross Profit Margin | 35.11% | 34.12% | 29.96% | 33.81% | 30.84% |
| EBIT Margin | 26.80% | 24.91% | 22.61% | 27.38% | 30.14% |
| EBITDA Margin | 27.26% | 25.28% | 22.80% | 27.57% | 30.31% |
| Operating Profit Margin | 25.31% | 25.08% | 20.52% | 27.10% | 24.10% |
| Pretax Profit Margin | 26.01% | 26.58% | 21.24% | 25.59% | 22.12% |
| Net Profit Margin | 21.31% | 21.18% | 17.16% | 21.63% | 16.88% |
| Continuous Operations Profit Margin | 21.27% | 21.11% | 17.15% | 21.63% | 16.88% |
| Net Income Per EBT | 81.95% | 79.67% | 80.82% | 84.52% | 76.33% |
| EBT Per EBIT | 102.75% | 105.99% | 103.47% | 94.43% | 91.76% |
| Return on Assets (ROA) | 8.47% | 8.88% | 7.24% | 7.83% | 4.74% |
| Return on Equity (ROE) | 23.02% | 22.17% | 17.82% | 16.18% | 10.99% |
| Return on Capital Employed (ROCE) | 10.67% | 17.00% | 14.61% | 15.11% | 11.13% |
| Return on Invested Capital (ROIC) | 8.23% | 12.91% | 10.26% | 11.31% | 6.99% |
| Return on Tangible Assets | 8.69% | 9.03% | 7.38% | 7.83% | 4.74% |
| Earnings Yield | 11.41% | 15.23% | 13.56% | 20.98% | 11.58% |
| Efficiency Ratios | |||||
| Receivables Turnover | 11.77 | 17.01 | 16.54 | 42.19 | 158.43 |
| Payables Turnover | 0.00 | 6.29 | 5.26 | 4.56 | 2.57 |
| Inventory Turnover | 0.00 | 0.44 | 0.51 | 0.43 | 0.42 |
| Fixed Asset Turnover | 57.06 | 59.31 | 154.27 | 179.21 | 178.88 |
| Asset Turnover | 0.40 | 0.42 | 0.42 | 0.36 | 0.28 |
| Working Capital Turnover Ratio | 1.67 | 0.99 | 1.16 | 0.83 | 0.77 |
| Cash Conversion Cycle | 31.01 | 793.18 | 670.92 | 784.26 | 724.05 |
| Days of Sales Outstanding | 31.01 | 21.46 | 22.07 | 8.65 | 2.30 |
| Days of Inventory Outstanding | 0.00 | 829.72 | 718.31 | 855.69 | 864.02 |
| Days of Payables Outstanding | 0.00 | 58.00 | 69.45 | 80.09 | 142.27 |
| Operating Cycle | 31.01 | 851.18 | 740.37 | 864.34 | 866.32 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.38 | 0.69 | 0.29 | 0.38 | 0.19 |
| Free Cash Flow Per Share | 0.36 | 0.61 | 0.28 | 0.37 | 0.19 |
| Dividend Paid and CapEx Coverage Ratio | 0.64 | 1.28 | 0.71 | 0.83 | 1.12 |
| Capital Expenditure Coverage Ratio | 22.52 | 17.57 | 21.15 | 49.38 | 49.63 |
| Operating Cash Flow Coverage Ratio | 0.18 | 0.32 | 0.14 | 0.26 | 0.09 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.17 | 0.08 | 0.16 | 0.10 |
| Free Cash Flow Yield | 4.30% | 10.99% | 6.15% | 15.13% | 6.40% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 8.80 | 6.57 | 7.37 | 4.77 | 8.63 |
| Price-to-Sales (P/S) Ratio | 1.87 | 1.39 | 1.27 | 1.03 | 1.46 |
| Price-to-Book (P/B) Ratio | 2.02 | 1.46 | 1.31 | 0.77 | 0.95 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 23.23 | 9.10 | 16.26 | 6.61 | 15.63 |
| Price-to-Operating Cash Flow Ratio | 22.20 | 8.00 | 15.49 | 6.48 | 15.31 |
| Price-to-Earnings Growth (PEG) Ratio | 0.62 | 0.19 | 0.38 | 0.09 | -0.04 |
| Enterprise Value Multiple | 7.53 | 7.08 | 6.79 | 4.76 | 7.01 |
| Enterprise Value | 4.27B | 3.21B | 2.49B | 1.40B | 1.94B |
| EV to EBITDA | 7.53 | 7.08 | 6.79 | 4.76 | 7.01 |
| EV to Sales | 2.05 | 1.79 | 1.55 | 1.31 | 2.13 |
| EV to Free Cash Flow | 25.54 | 11.71 | 19.90 | 8.41 | 22.78 |
| EV to Operating Cash Flow | 24.40 | 10.30 | 18.96 | 8.24 | 22.32 |
| Tangible Book Value Per Share | 3.91 | 3.63 | 3.30 | 3.20 | 3.13 |
| Shareholders’ Equity Per Share | 4.19 | 3.78 | 3.46 | 3.19 | 3.13 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.21 | 0.19 | 0.15 | 0.24 |
| Revenue Per Share | 4.52 | 3.96 | 3.59 | 2.39 | 2.04 |
| Net Income Per Share | 0.96 | 0.84 | 0.62 | 0.52 | 0.34 |
| Tax Burden | 0.82 | 0.80 | 0.81 | 0.85 | 0.76 |
| Interest Burden | 0.97 | 1.07 | 0.94 | 0.93 | 0.73 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.08 | 0.07 | 0.05 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 |
| Income Quality | 0.39 | 0.82 | 0.48 | 0.62 | 0.43 |
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