WISE FINANCE Spolka Akcyjna (IBS) Ratios
WISE FINANCE Spolka Akcyjna Ratios
PL:IBS's free cash flow for Q2 2026 was $341.00K. For the 2026 fiscal year, PL:IBS's free cash flow was decreased by $-77.00K and operating cash flow was $418.00K. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.07 | 1.80 | 1.89 | 2.54 | 4.18 |
| Quick Ratio | 1.06 | 1.80 | 1.89 | 2.53 | 4.18 |
| Cash Ratio | 0.01 | 0.06 | 0.00 | 0.02 | 0.00 |
| Solvency Ratio | -0.06 | 0.05 | 0.18 | 0.41 | 0.92 |
| Operating Cash Flow Ratio | 0.02 | 0.26 | 0.05 | 0.10 | -0.29 |
| Short-Term Operating Cash Flow Coverage | 0.02 | 0.30 | 0.06 | 0.16 | -0.79 |
| Net Current Asset Value | $ -2.85M | $ 10.22M | $ 29.80M | $ 23.02M | $ 4.21M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.55 | 0.61 | 0.54 | 0.54 | 0.72 |
| Debt-to-Equity Ratio | 1.63 | 1.89 | 1.60 | 1.64 | 5.35 |
| Debt-to-Capital Ratio | 0.62 | 0.65 | 0.62 | 0.62 | 0.84 |
| Long-Term Debt-to-Capital Ratio | 0.17 | 0.44 | 0.33 | 0.45 | 0.82 |
| Financial Leverage Ratio | 2.98 | 3.08 | 2.94 | 3.06 | 7.45 |
| Debt Service Coverage Ratio | -0.03 | 0.19 | 0.01 | 1.16 | 0.38 |
| Interest Coverage Ratio | -1.72 | 0.05 | -1.13 | 6.39 | 2.78 |
| Debt to Market Cap | 2.03 | 2.65 | 1.99 | 2.12 | 4.40 |
| Interest Debt Per Share | 155.96 | 214.38 | 176.21 | 123.14 | 84.14 |
| Net Debt to EBITDA | -33.31 | 7.65 | 106.56 | 1.90 | 19.46 |
| Profitability Margins | |||||
| Gross Profit Margin | 99.32% | 99.43% | 68.96% | 43.07% | 73.67% |
| EBIT Margin | -17.48% | 46.29% | -7.14% | 125.82% | 39.05% |
| EBITDA Margin | -9.30% | 58.00% | 3.75% | 129.43% | 39.08% |
| Operating Profit Margin | -22.89% | 1.52% | -10.55% | 18.44% | 39.05% |
| Pretax Profit Margin | -30.82% | 14.67% | 78.23% | 122.94% | 847.50% |
| Net Profit Margin | -30.82% | 14.67% | 78.23% | 122.94% | 847.50% |
| Continuous Operations Profit Margin | -30.82% | 14.67% | 78.23% | 122.94% | 847.50% |
| Net Income Per EBT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| EBT Per EBIT | 134.62% | 965.88% | -741.37% | 666.83% | 2170.42% |
| Return on Assets (ROA) | -5.38% | 1.94% | 10.62% | 26.48% | 79.97% |
| Return on Equity (ROE) | -16.02% | 5.99% | 31.23% | 80.91% | 595.58% |
| Return on Capital Employed (ROCE) | -9.88% | 0.35% | -2.75% | 6.28% | 4.80% |
| Return on Invested Capital (ROIC) | -4.51% | 0.21% | -1.62% | 4.59% | 4.32% |
| Return on Tangible Assets | -5.38% | 1.94% | 10.62% | 26.87% | 79.97% |
| Earnings Yield | -19.96% | 8.40% | 40.05% | 113.07% | 511.27% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.28 | 0.19 | 0.32 | 0.93 | 0.25 |
| Payables Turnover | 0.05 | 0.03 | 1.01 | 1.60 | 0.83 |
| Inventory Turnover | 0.30 | 7.92 | 56.73 | 25.20 | 0.00 |
| Fixed Asset Turnover | 9.85 | 4.24 | 2.41 | 4.35 | 3.06 |
| Asset Turnover | 0.17 | 0.13 | 0.14 | 0.22 | 0.09 |
| Working Capital Turnover Ratio | 0.78 | 0.35 | 0.33 | 0.47 | 0.36 |
| Cash Conversion Cycle | -4363.18 | -10933.34 | 792.25 | 180.27 | 1044.23 |
| Days of Sales Outstanding | 1292.86 | 1953.08 | 1146.22 | 394.43 | 1481.36 |
| Days of Inventory Outstanding | 1208.88 | 46.11 | 6.43 | 14.49 | 0.00 |
| Days of Payables Outstanding | 6864.92 | 12932.53 | 360.40 | 228.64 | 437.13 |
| Operating Cycle | 2501.74 | 1999.19 | 1152.66 | 408.91 | 1481.36 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.14 | 35.75 | 6.82 | 8.37 | -7.67 |
| Free Cash Flow Per Share | 1.22 | 35.33 | 6.82 | -100.23 | -99.04 |
| Dividend Paid and CapEx Coverage Ratio | 1.64 | 85.36 | 2638.00 | 0.08 | -0.08 |
| Capital Expenditure Coverage Ratio | 1.64 | 85.36 | 2638.00 | 0.08 | -0.08 |
| Operating Cash Flow Coverage Ratio | 0.02 | 0.18 | 0.04 | 0.07 | -0.09 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.82 | 0.16 | 0.17 | -0.71 |
| Free Cash Flow Yield | 1.66% | 46.61% | 8.12% | -189.11% | -550.24% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -5.01 | 11.90 | 2.50 | 0.88 | 0.20 |
| Price-to-Sales (P/S) Ratio | 1.54 | 1.75 | 1.95 | 1.09 | 1.66 |
| Price-to-Book (P/B) Ratio | 0.80 | 0.71 | 0.78 | 0.72 | 1.16 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 60.18 | 2.15 | 12.32 | -0.53 | -0.18 |
| Price-to-Operating Cash Flow Ratio | 23.45 | 2.12 | 12.32 | 6.33 | -2.35 |
| Price-to-Earnings Growth (PEG) Ratio | 0.02 | -0.15 | -0.06 | -0.03 | -0.00 |
| Enterprise Value Multiple | -49.92 | 10.66 | 158.71 | 2.74 | 23.70 |
| Enterprise Value | 85.56M | 103.83M | 98.87M | 66.84M | 35.61M |
| EV to EBITDA | -49.92 | 10.66 | 158.71 | 2.74 | 23.70 |
| EV to Sales | 4.64 | 6.18 | 5.95 | 3.55 | 9.26 |
| EV to Free Cash Flow | 180.88 | 7.60 | 37.49 | -1.72 | -1.02 |
| EV to Operating Cash Flow | 70.48 | 7.51 | 37.48 | 20.66 | -13.11 |
| Tangible Book Value Per Share | 91.47 | 106.37 | 107.71 | 70.74 | 15.45 |
| Shareholders’ Equity Per Share | 91.68 | 106.37 | 107.71 | 74.07 | 15.45 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Revenue Per Share | 47.66 | 43.41 | 43.00 | 48.75 | 10.86 |
| Net Income Per Share | -14.69 | 6.37 | 33.64 | 59.93 | 92.03 |
| Tax Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Interest Burden | 1.76 | 0.32 | -10.96 | 0.98 | 21.70 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.00 | 0.00 | 0.20 | 0.28 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.21 | 5.61 | 0.20 | 0.14 | -0.08 |
Currency in PLN
