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Passus SA (PL:PAS)
:PAS
Poland Market
PAS
Passus SA
RESEARCH TOOLSreports

Passus SA (PAS) Ratios

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Passus SA Ratios

PL:PAS's free cash flow for Q2 2026 was zł0.15. For the 2026 fiscal year, PL:PAS's free cash flow was decreased by zł and operating cash flow was zł0.13. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.37 1.15 1.59 1.18 1.10
Quick Ratio
 1.37 1.11 1.56 1.14 1.10
Cash Ratio
 0.32 0.24 0.44 0.35 0.61
Solvency Ratio
 0.43 0.21 0.18 0.07 0.14
Operating Cash Flow Ratio
 0.30 0.09 0.18 -0.19 0.54
Short-Term Operating Cash Flow Coverage
 30.25 8.45 11.23 0.00 0.00
Net Current Asset Value
zł 12.95Mzł 7.21Mzł 20.25Mzł 7.94Mzł 4.45M
Leverage Ratios
Debt-to-Assets Ratio
 <0.01 0.01 0.02 0.02 0.01
Debt-to-Equity Ratio
 0.02 0.03 0.04 0.06 0.06
Debt-to-Capital Ratio
 0.02 0.03 0.04 0.06 0.06
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
 3.34 2.70 2.48 3.56 3.99
Debt Service Coverage Ratio
 24.76 11.34 13.90 39.13 52.41
Interest Coverage Ratio
 53.89 25.92 27.32 39.89 39.18
Debt to Market Cap
 <0.01 <0.01 0.01 0.00 0.00
Interest Debt Per Share
 0.51 0.76 0.66 0.70 0.60
Net Debt to EBITDA
 -0.52 -0.90 -1.08 -1.29 -3.55
Profitability Margins
Gross Profit Margin
19.95%11.51%13.51%14.14%91.80%
EBIT Margin
12.56%10.05%11.45%11.79%7.59%
EBITDA Margin
13.32%11.29%13.31%13.93%11.40%
Operating Profit Margin
12.54%10.05%8.06%12.49%7.74%
Pretax Profit Margin
12.55%10.44%11.15%11.48%7.39%
Net Profit Margin
9.45%8.24%4.78%1.87%5.65%
Continuous Operations Profit Margin
10.51%9.13%9.44%9.01%6.35%
Net Income Per EBT
75.31%78.90%42.85%16.27%76.47%
EBT Per EBIT
100.12%103.94%138.40%91.90%95.55%
Return on Assets (ROA)
25.66%14.63%7.46%2.29%5.92%
Return on Equity (ROE)
72.72%39.43%18.49%8.13%23.59%
Return on Capital Employed (ROCE)
89.17%88.27%27.29%47.35%28.65%
Return on Invested Capital (ROIC)
73.53%71.01%22.29%36.30%24.00%
Return on Tangible Assets
27.44%15.61%7.77%2.67%6.90%
Earnings Yield
7.22%6.44%9.07%3.62%6.90%
Efficiency Ratios
Receivables Turnover
 4.18 2.59 2.62 3.83 8.24
Payables Turnover
 5.43 3.08 5.79 3.21 0.26
Inventory Turnover
 496.90 52.77 66.22 36.15 43.21
Fixed Asset Turnover
 427.68 182.17 56.88 31.72 35.25
Asset Turnover
 2.71 1.78 1.56 1.22 1.05
Working Capital Turnover Ratio
 9.25 8.10 7.02 12.52 16.29
Cash Conversion Cycle
 20.82 29.72 81.75 -8.42 -1.33K
Days of Sales Outstanding
 87.24 141.16 139.22 95.28 44.31
Days of Inventory Outstanding
 0.73 6.92 5.51 10.10 8.45
Days of Payables Outstanding
 67.16 118.36 62.99 113.79 1.39K
Operating Cycle
 87.98 148.08 144.74 105.38 52.75
Cash Flow Ratios
Operating Cash Flow Per Share
 7.09 3.06 3.17 -4.55 13.74
Free Cash Flow Per Share
 7.07 1.64 3.16 -7.07 10.82
CapEx Per Share
 0.01 1.41 0.01 2.51 2.92
Free Cash Flow to Operating Cash Flow
 1.00 0.54 1.00 1.55 0.79
Dividend Paid and CapEx Coverage Ratio
 1.49 0.87 1.08 -1.81 4.70
Capital Expenditure Coverage Ratio
 623.50 2.16 283.26 -1.81 4.70
Operating Cash Flow Coverage Ratio
 26.66 6.38 6.25 -7.98 26.19
Operating Cash Flow to Sales Ratio
 0.07 0.04 0.06 -0.11 0.37
Free Cash Flow Yield
4.26%1.75%11.46%-32.43%35.47%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 14.07 17.47 11.04 27.59 14.48
Price-to-Sales (P/S) Ratio
 1.58 1.28 0.53 0.52 0.82
Price-to-Book (P/B) Ratio
 11.88 6.12 2.04 2.24 3.42
Price-to-Free Cash Flow (P/FCF) Ratio
 23.48 57.24 8.73 -3.08 2.82
Price-to-Operating Cash Flow Ratio
 19.42 30.75 8.70 -4.79 2.22
Price-to-Earnings Growth (PEG) Ratio
 0.60 0.15 0.05 -0.44 -0.45
Price-to-Fair Value
 11.88 6.12 2.04 2.24 3.42
Enterprise Value Multiple
 11.35 10.44 2.88 2.41 3.64
Enterprise Value
 251.51M 145.30M 41.26M 29.12M 31.69M
EV to EBITDA
 11.35 10.44 2.88 2.41 3.64
EV to Sales
 1.51 1.18 0.38 0.34 0.41
EV to Free Cash Flow
 22.45 52.70 6.36 -2.01 1.43
EV to Operating Cash Flow
 22.41 28.31 6.33 -3.11 1.12
Tangible Book Value Per Share
 11.48 5.05 13.27 5.87 4.58
Shareholders’ Equity Per Share
 11.58 15.35 13.53 9.72 8.93
Tax and Other Ratios
Effective Tax Rate
 0.16 0.13 0.15 0.15 0.14
Revenue Per Share
 105.04 73.46 52.36 42.31 37.24
Net Income Per Share
 9.93 6.05 2.50 0.79 2.11
Tax Burden
 0.75 0.79 0.43 0.16 0.76
Interest Burden
 1.00 1.04 0.97 0.97 0.97
Research & Development to Revenue
 0.00 <0.01 <0.01 0.05 0.02
SG&A to Revenue
 0.01 0.05 0.29 0.00 0.00
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 <0.01
Income Quality
 0.71 0.51 0.63 -2.38 6.52
Currency in PLN