Scope Fluidics SA (SCP) Ratios
Scope Fluidics SA Ratios
PL:SCP's free cash flow for Q2 2026 was $-11.31M. For the 2026 fiscal year, PL:SCP's free cash flow was decreased by $-1.11M and operating cash flow was $-10.20M. See a summary of the company’s cash flow.
| Ratios | Mar 26 | Mar 25 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 13.06 | 13.77 | 14.71 | 68.03 | 1.59 |
| Quick Ratio | 12.60 | 13.62 | 14.60 | 67.91 | 1.59 |
| Cash Ratio | 7.30 | 11.35 | 10.78 | 67.00 | 0.63 |
| Solvency Ratio | -1.32 | 2.52 | -0.86 | 24.21 | -0.12 |
| Operating Cash Flow Ratio | -3.31 | -2.21 | -3.10 | -5.69 | -0.77 |
| Short-Term Operating Cash Flow Coverage | 0.00 | -11.63 | -21.83 | -10.84 | -1.86 |
| Net Current Asset Value | $ 133.17M | $ 129.93M | $ 69.94M | $ 323.51M | $ 7.55M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.09 | 0.08 | 0.02 | 0.02 | 0.48 |
| Debt-to-Equity Ratio | 0.11 | 0.09 | 0.03 | 0.02 | 1.74 |
| Debt-to-Capital Ratio | 0.10 | 0.08 | 0.03 | 0.02 | 0.64 |
| Long-Term Debt-to-Capital Ratio | 0.09 | 0.00 | 0.00 | 0.01 | 0.45 |
| Financial Leverage Ratio | 1.21 | 1.18 | 1.25 | 1.04 | 3.62 |
| Debt Service Coverage Ratio | -231.67 | 28.11 | -14.46 | 96.86 | -0.73 |
| Interest Coverage Ratio | -240.95 | 333.57 | -87.18 | 501.69 | -7.58 |
| Debt to Market Cap | 0.04 | 0.00 | 0.00 | 0.01 | 0.07 |
| Interest Debt Per Share | 6.38 | 4.90 | 1.00 | 3.16 | 9.99 |
| Net Debt to EBITDA | 1.68 | -1.33 | 3.70 | -0.82 | -0.75 |
| Profitability Margins | |||||
| Gross Profit Margin | -44395.00% | -901.53% | -265.89% | -115.84% | 0.00% |
| EBIT Margin | -47227.00% | 65364.12% | -3561.63% | 97994.31% | 0.00% |
| EBITDA Margin | -45096.00% | 66518.32% | -3342.44% | 98152.97% | 0.00% |
| Operating Profit Margin | -47227.00% | 58819.85% | -5558.72% | 97358.42% | 0.00% |
| Pretax Profit Margin | -46053.00% | 65187.79% | -3615.50% | 97800.25% | 0.00% |
| Net Profit Margin | -46364.00% | 49939.69% | -3640.50% | 78833.91% | 0.00% |
| Continuous Operations Profit Margin | -46364.00% | 49939.69% | -3640.50% | 80707.67% | 0.00% |
| Net Income Per EBT | 100.68% | 76.61% | 100.69% | 80.61% | 43.21% |
| EBT Per EBIT | 97.51% | 110.83% | 65.04% | 100.45% | 109.05% |
| Return on Assets (ROA) | -23.66% | 37.84% | -18.51% | 92.01% | -9.60% |
| Return on Equity (ROE) | -28.54% | 44.70% | -23.21% | 95.65% | -34.73% |
| Return on Capital Employed (ROCE) | -25.78% | 47.71% | -30.09% | 115.28% | -44.76% |
| Return on Invested Capital (ROIC) | -25.61% | 35.86% | -29.54% | 94.25% | -29.58% |
| Return on Tangible Assets | -26.05% | 40.10% | -19.75% | 93.65% | -10.61% |
| Earnings Yield | -12.30% | 14.63% | -3.52% | 57.03% | -1.38% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.03 | 0.04 | 0.24 | 0.09 | 0.00 |
| Payables Turnover | 9.96 | 0.85 | 1.28 | 1.66 | 0.94 |
| Inventory Turnover | 7.50 | 0.75 | 2.66 | 1.42 | 1.73 |
| Fixed Asset Turnover | 0.01 | 0.02 | 0.13 | 0.12 | 0.00 |
| Asset Turnover | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 |
| Working Capital Turnover Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash Conversion Cycle | 11987.63 | 9380.69 | 1405.03 | 4030.99 | -176.78 |
| Days of Sales Outstanding | 11975.65 | 9320.04 | 1551.96 | 3993.32 | 0.00 |
| Days of Inventory Outstanding | 48.64 | 489.91 | 137.26 | 257.43 | 211.11 |
| Days of Payables Outstanding | 36.66 | 429.26 | 284.19 | 219.75 | 387.89 |
| Operating Cycle | 12024.29 | 9809.95 | 1689.22 | 4250.74 | 211.11 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -15.28 | -9.21 | -6.99 | -10.46 | -8.26 |
| Free Cash Flow Per Share | -17.09 | -16.49 | -7.70 | -10.95 | -10.09 |
| Dividend Paid and CapEx Coverage Ratio | -8.41 | -7.76 | -0.08 | -21.69 | -4.52 |
| Capital Expenditure Coverage Ratio | -8.41 | -7.76 | -9.88 | -21.69 | -4.52 |
| Operating Cash Flow Coverage Ratio | -2.42 | -1.91 | -7.91 | -3.65 | -0.87 |
| Operating Cash Flow to Sales Ratio | -422.90 | -191.63 | -36.93 | -69.70 | 0.00 |
| Free Cash Flow Yield | -12.55% | -10.06% | -3.93% | -5.27% | -7.40% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -8.13 | 6.83 | -28.44 | 1.75 | -72.34 |
| Price-to-Sales (P/S) Ratio | 3770.02 | 3412.70 | 1035.46 | 1382.24 | 0.00 |
| Price-to-Book (P/B) Ratio | 2.32 | 3.05 | 6.60 | 1.68 | 25.13 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -7.97 | -9.94 | -25.46 | -18.96 | -13.52 |
| Price-to-Operating Cash Flow Ratio | -8.91 | -17.81 | -28.04 | -19.83 | -16.51 |
| Price-to-Earnings Growth (PEG) Ratio | 0.05 | -0.02 | 0.27 | -0.00 | -3.75 |
| Enterprise Value Multiple | -6.68 | 3.80 | -27.28 | 0.59 | -38.04 |
| Enterprise Value | 301.32M | 331.22M | 470.41M | 234.54M | 373.74M |
| EV to EBITDA | -6.68 | 3.80 | -27.28 | 0.59 | -38.04 |
| EV to Sales | 3013.19 | 2528.41 | 911.66 | 580.55 | 0.00 |
| EV to Free Cash Flow | -6.37 | -7.37 | -22.42 | -7.96 | -13.79 |
| EV to Operating Cash Flow | -7.13 | -13.19 | -24.68 | -8.33 | -16.84 |
| Tangible Book Value Per Share | 52.19 | 50.12 | 27.35 | 121.47 | 3.57 |
| Shareholders’ Equity Per Share | 58.68 | 53.69 | 29.69 | 123.73 | 5.43 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.01 | 0.23 | -0.01 | 0.17 | -0.00 |
| Revenue Per Share | 0.04 | 0.05 | 0.19 | 0.15 | 0.00 |
| Net Income Per Share | -16.75 | 24.00 | -6.89 | 118.34 | -1.89 |
| Tax Burden | 1.01 | 0.77 | 1.01 | 0.81 | 0.43 |
| Interest Burden | 0.98 | 1.00 | 1.02 | 1.00 | 1.14 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 24.77 | 11.11 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 29.35 | 0.00 |
| Income Quality | 0.91 | -0.38 | 1.01 | -0.07 | 1.33 |
Currency in PLN