Passus SA (PAS) Ratios
Passus SA Ratios
PL:PAS's free cash flow for Q2 2026 was $12.68M. For the 2026 fiscal year, PL:PAS's free cash flow was decreased by $-12.00K and operating cash flow was $12.69M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.15 | 1.59 | 1.18 | 1.10 | 1.09 |
| Quick Ratio | 1.11 | 1.56 | 1.14 | 1.10 | 1.09 |
| Cash Ratio | 0.24 | 0.44 | 0.35 | 0.61 | 0.23 |
| Solvency Ratio | 0.21 | 0.18 | 0.07 | 0.14 | 0.26 |
| Operating Cash Flow Ratio | 0.09 | 0.18 | -0.19 | 0.54 | 0.18 |
| Short-Term Operating Cash Flow Coverage | 8.45 | 11.23 | 0.00 | 0.00 | 28.67 |
| Net Current Asset Value | $ 7.21M | $ 20.25M | $ 7.94M | $ 4.45M | $ 12.17M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.02 | 0.02 | 0.01 | 0.03 |
| Debt-to-Equity Ratio | 0.03 | 0.04 | 0.06 | 0.06 | 0.09 |
| Debt-to-Capital Ratio | 0.03 | 0.04 | 0.06 | 0.06 | 0.08 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.70 | 2.48 | 3.56 | 3.99 | 3.32 |
| Debt Service Coverage Ratio | 11.34 | 13.90 | 39.13 | 52.41 | 23.63 |
| Interest Coverage Ratio | 25.92 | 27.32 | 39.89 | 39.18 | 59.43 |
| Debt to Market Cap | 0.00 | 0.01 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.76 | 0.66 | 0.70 | 0.60 | 0.81 |
| Net Debt to EBITDA | -0.90 | -1.08 | -1.29 | -3.55 | -0.74 |
| Profitability Margins | |||||
| Gross Profit Margin | 11.51% | 13.51% | 14.14% | 91.80% | 41.03% |
| EBIT Margin | 10.05% | 11.45% | 11.79% | 7.59% | 13.79% |
| EBITDA Margin | 11.29% | 13.31% | 13.93% | 11.40% | 18.88% |
| Operating Profit Margin | 10.05% | 8.06% | 12.49% | 7.74% | 14.15% |
| Pretax Profit Margin | 10.44% | 11.15% | 11.48% | 7.39% | 13.63% |
| Net Profit Margin | 8.24% | 4.78% | 1.87% | 5.65% | 9.49% |
| Continuous Operations Profit Margin | 9.13% | 9.44% | 9.01% | 6.35% | 10.72% |
| Net Income Per EBT | 78.90% | 42.85% | 16.27% | 76.47% | 69.64% |
| EBT Per EBIT | 103.94% | 138.40% | 91.90% | 95.55% | 96.32% |
| Return on Assets (ROA) | 14.63% | 7.46% | 2.29% | 5.92% | 11.31% |
| Return on Equity (ROE) | 39.43% | 18.49% | 8.13% | 23.59% | 37.51% |
| Return on Capital Employed (ROCE) | 88.27% | 27.29% | 47.35% | 28.65% | 99.25% |
| Return on Invested Capital (ROIC) | 71.01% | 22.29% | 36.30% | 24.00% | 47.10% |
| Return on Tangible Assets | 15.61% | 7.77% | 2.67% | 6.90% | 12.30% |
| Earnings Yield | 6.44% | 9.07% | 3.62% | 6.90% | 5.94% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.59 | 2.62 | 3.83 | 8.24 | 2.48 |
| Payables Turnover | 3.08 | 5.79 | 3.21 | 0.26 | 1.84 |
| Inventory Turnover | 52.77 | 66.22 | 36.15 | 43.21 | 269.22 |
| Fixed Asset Turnover | 182.17 | 56.88 | 31.72 | 35.25 | 35.55 |
| Asset Turnover | 1.78 | 1.56 | 1.22 | 1.05 | 1.19 |
| Working Capital Turnover Ratio | 8.10 | 7.02 | 12.52 | 16.29 | 17.62 |
| Cash Conversion Cycle | 29.72 | 81.75 | -8.42 | -1334.78 | -49.71 |
| Days of Sales Outstanding | 141.16 | 139.22 | 95.28 | 44.31 | 147.17 |
| Days of Inventory Outstanding | 6.92 | 5.51 | 10.10 | 8.45 | 1.36 |
| Days of Payables Outstanding | 118.36 | 62.99 | 113.79 | 1387.54 | 198.24 |
| Operating Cycle | 148.08 | 144.74 | 105.38 | 52.75 | 148.53 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.06 | 3.17 | -4.55 | 13.74 | 4.13 |
| Free Cash Flow Per Share | 1.64 | 3.16 | -7.07 | 10.82 | 3.55 |
| Dividend Paid and CapEx Coverage Ratio | 0.87 | 1.08 | -1.81 | 4.70 | 6.39 |
| Capital Expenditure Coverage Ratio | 2.16 | 283.26 | -1.81 | 4.70 | 7.17 |
| Operating Cash Flow Coverage Ratio | 6.38 | 6.25 | -7.98 | 26.19 | 5.61 |
| Operating Cash Flow to Sales Ratio | 0.04 | 0.06 | -0.11 | 0.37 | 0.13 |
| Free Cash Flow Yield | 1.75% | 11.46% | -32.43% | 35.47% | 6.77% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 17.47 | 11.04 | 27.59 | 14.48 | 16.82 |
| Price-to-Sales (P/S) Ratio | 1.28 | 0.53 | 0.52 | 0.82 | 1.60 |
| Price-to-Book (P/B) Ratio | 6.12 | 2.04 | 2.24 | 3.42 | 6.31 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 57.24 | 8.73 | -3.08 | 2.82 | 14.78 |
| Price-to-Operating Cash Flow Ratio | 30.75 | 8.70 | -4.79 | 2.22 | 12.72 |
| Price-to-Earnings Growth (PEG) Ratio | 0.15 | 0.05 | -0.44 | -0.45 | 0.08 |
| Enterprise Value Multiple | 10.44 | 2.88 | 2.41 | 3.64 | 7.72 |
| Enterprise Value | 145.30M | 41.26M | 29.12M | 31.69M | 91.83M |
| EV to EBITDA | 10.44 | 2.88 | 2.41 | 3.64 | 7.72 |
| EV to Sales | 1.18 | 0.38 | 0.34 | 0.41 | 1.46 |
| EV to Free Cash Flow | 52.70 | 6.36 | -2.01 | 1.43 | 13.49 |
| EV to Operating Cash Flow | 28.31 | 6.33 | -3.11 | 1.12 | 11.61 |
| Tangible Book Value Per Share | 5.05 | 13.27 | 5.87 | 4.58 | 6.68 |
| Shareholders’ Equity Per Share | 15.35 | 13.53 | 9.72 | 8.93 | 8.32 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.13 | 0.15 | 0.15 | 0.14 | 0.21 |
| Revenue Per Share | 73.46 | 52.36 | 42.31 | 37.24 | 32.89 |
| Net Income Per Share | 6.05 | 2.50 | 0.79 | 2.11 | 3.12 |
| Tax Burden | 0.79 | 0.43 | 0.16 | 0.76 | 0.70 |
| Interest Burden | 1.04 | 0.97 | 0.97 | 0.97 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.01 | 0.05 | 0.02 | 0.01 |
| SG&A to Revenue | 0.05 | 0.29 | 0.00 | 0.00 | 0.39 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.01 | 0.01 |
| Income Quality | 0.51 | 0.63 | -2.38 | 6.52 | 0.92 |
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