Gaming Factory SA (GIF) Ratios
Gaming Factory SA Ratios
PL:GIF's free cash flow for Q2 2026 was $-493.00K. For the 2026 fiscal year, PL:GIF's free cash flow was decreased by $-866.00K and operating cash flow was $373.00K. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.61 | 6.94 | 26.13 | 26.09 | 32.29 |
| Quick Ratio | 3.61 | 6.94 | 12.01 | 16.03 | 19.88 |
| Cash Ratio | 1.14 | 3.54 | 9.15 | 13.72 | 19.05 |
| Solvency Ratio | 1.19 | -1.16 | -1.54 | -4.43 | -0.15 |
| Operating Cash Flow Ratio | 3.77 | 5.22 | -8.43 | -4.41 | -6.71 |
| Short-Term Operating Cash Flow Coverage | 18.23 | 63.55 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | $ -1.47M | $ -1.06M | $ 19.55M | $ 17.35M | $ 22.57M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.03 | 0.02 | 0.00 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.04 | 0.03 | 0.00 | 0.00 | 0.00 |
| Debt-to-Capital Ratio | 0.04 | 0.03 | 0.00 | 0.00 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.35 | 1.49 | 1.09 | 1.10 | 1.07 |
| Debt Service Coverage Ratio | 24.93 | -106.29 | -510.20 | 0.00 | -271.00 |
| Interest Coverage Ratio | 53.31 | -360.38 | -741.00 | 0.00 | -792.00 |
| Debt to Market Cap | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.12 | 0.06 | 0.00 | 0.00 | 0.00 |
| Net Debt to EBITDA | -0.08 | 0.31 | 3.03 | 1.25 | 33.79 |
| Profitability Margins | |||||
| Gross Profit Margin | 28.63% | -11.62% | 97.58% | 207.28% | 372.20% |
| EBIT Margin | 16.07% | -274.28% | -41.58% | -323.91% | -38.62% |
| EBITDA Margin | 43.28% | -231.10% | -101.68% | -318.61% | -31.93% |
| Operating Profit Margin | 16.07% | -86.14% | -151.78% | -204.24% | -119.01% |
| Pretax Profit Margin | 13.00% | -274.51% | -143.22% | -335.55% | -18.93% |
| Net Profit Margin | 13.95% | -270.93% | -161.86% | -307.72% | -26.22% |
| Continuous Operations Profit Margin | 13.70% | -275.98% | -142.11% | -308.91% | -27.72% |
| Net Income Per EBT | 107.34% | 98.69% | 113.01% | 91.71% | 138.49% |
| EBT Per EBIT | 80.89% | 318.70% | 94.36% | 164.30% | 15.91% |
| Return on Assets (ROA) | 10.34% | -44.43% | -15.61% | -31.60% | -1.08% |
| Return on Equity (ROE) | 14.01% | -66.11% | -16.98% | -34.64% | -1.16% |
| Return on Capital Employed (ROCE) | 12.57% | -14.69% | -15.13% | -21.61% | -5.00% |
| Return on Invested Capital (ROIC) | 12.43% | -14.60% | -15.01% | -19.90% | -5.00% |
| Return on Tangible Assets | 34.27% | -130.61% | -15.82% | -32.18% | -1.10% |
| Earnings Yield | 5.59% | -21.26% | -5.90% | -24.05% | -1.00% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.57 | 4.50 | 1.76 | 2.72 | 2.36 |
| Payables Turnover | 13.29 | 11.94 | 0.50 | -3.71 | -23.68 |
| Inventory Turnover | 0.00 | 0.00 | 0.01 | -0.37 | -0.39 |
| Fixed Asset Turnover | 20.84 | 6.33 | 25.97 | 34.14 | 21.82 |
| Asset Turnover | 0.74 | 0.16 | 0.10 | 0.10 | 0.04 |
| Working Capital Turnover Ratio | 4.17 | 0.26 | 0.13 | 0.12 | 0.06 |
| Cash Conversion Cycle | 28.08 | 50.56 | 71165.57 | -758.08 | -773.27 |
| Days of Sales Outstanding | 55.54 | 81.14 | 207.10 | 133.95 | 154.39 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 71694.66 | -990.48 | -943.08 |
| Days of Payables Outstanding | 27.46 | 30.58 | 736.19 | -98.46 | -15.41 |
| Operating Cycle | 55.54 | 81.14 | 71901.76 | -856.53 | -788.68 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.70 | 0.68 | -1.23 | -0.58 | -1.01 |
| Free Cash Flow Per Share | -0.22 | -0.76 | -1.24 | -0.58 | -1.14 |
| Dividend Paid and CapEx Coverage Ratio | 0.76 | 0.47 | -121.47 | -78.63 | -2.39 |
| Capital Expenditure Coverage Ratio | 0.76 | 0.47 | -121.47 | -78.63 | -8.31 |
| Operating Cash Flow Coverage Ratio | 6.01 | 10.84 | 0.00 | 0.00 | 0.00 |
| Operating Cash Flow to Sales Ratio | 0.27 | 1.23 | -2.84 | -1.28 | -3.80 |
| Free Cash Flow Yield | -3.37% | -10.77% | -10.42% | -10.10% | -16.31% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 17.68 | -4.69 | -16.95 | -4.16 | -99.58 |
| Price-to-Sales (P/S) Ratio | 2.50 | 12.75 | 27.44 | 12.80 | 26.11 |
| Price-to-Book (P/B) Ratio | 2.51 | 3.11 | 2.88 | 1.44 | 1.15 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -29.71 | -9.28 | -9.59 | -9.90 | -6.13 |
| Price-to-Operating Cash Flow Ratio | 9.36 | 10.33 | -9.67 | -10.03 | -6.87 |
| Price-to-Earnings Growth (PEG) Ratio | -0.14 | -0.04 | 0.34 | -0.00 | 0.94 |
| Enterprise Value Multiple | 5.68 | -5.20 | -23.96 | -2.77 | -47.98 |
| Enterprise Value | 39.17M | 40.24M | 59.46M | 22.29M | 20.39M |
| EV to EBITDA | 5.68 | -5.20 | -23.96 | -2.77 | -47.98 |
| EV to Sales | 2.46 | 12.02 | 24.36 | 8.83 | 15.32 |
| EV to Free Cash Flow | -29.27 | -8.76 | -8.52 | -6.83 | -3.60 |
| EV to Operating Cash Flow | 9.22 | 9.74 | -8.59 | -6.91 | -4.03 |
| Tangible Book Value Per Share | 0.16 | 0.06 | 4.10 | 4.01 | 6.03 |
| Shareholders’ Equity Per Share | 2.61 | 2.26 | 4.14 | 4.01 | 6.05 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.05 | -0.00 | -0.02 | 0.08 | -0.46 |
| Revenue Per Share | 2.62 | 0.55 | 0.43 | 0.45 | 0.27 |
| Net Income Per Share | 0.37 | -1.50 | -0.70 | -1.39 | -0.07 |
| Tax Burden | 1.07 | 0.99 | 1.13 | 0.92 | 1.38 |
| Interest Burden | 0.81 | 1.00 | 3.44 | 1.04 | 0.49 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.11 | 0.75 | 0.52 | 1.87 | 3.68 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.91 | -0.46 | 1.75 | 0.38 | 20.08 |
Currency in PLN