SpyroSoft SA (SPR) Ratios

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SpyroSoft SA Ratios

PL:SPR's free cash flow for Q4 2025 was zł0.36. For the 2025 fiscal year, PL:SPR'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	Mar 26	Mar 25	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	2.84	2.58	1.78	1.94
Quick Ratio	―	2.84	2.58	1.78	1.94
Cash Ratio	―	1.08	0.86	0.55	0.57
Solvency Ratio	―	0.52	0.54	0.34	0.58
Operating Cash Flow Ratio	―	0.73	0.83	0.15	0.56
Short-Term Operating Cash Flow Coverage	―	4.54	8.67	0.40	9.06
Net Current Asset Value	zł ―	zł 126.06M	zł 91.01M	zł 54.10M	zł 35.42M
Leverage Ratios
Debt-to-Assets Ratio	―	0.07	0.12	0.22	0.15
Debt-to-Equity Ratio	―	0.14	0.24	0.52	0.39
Debt-to-Capital Ratio	―	0.12	0.19	0.34	0.28
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.08
Financial Leverage Ratio	―	1.93	2.05	2.36	2.58
Debt Service Coverage Ratio	―	4.36	6.96	1.14	7.91
Interest Coverage Ratio	―	20.92	18.48	9.65	19.24
Debt to Market Cap	―	0.02	0.01	0.05	0.02
Interest Debt Per Share	―	22.54	28.74	43.08	25.11
Net Debt to EBITDA	―	-0.92	-0.51	-0.03	-0.16
Profitability Margins
Gross Profit Margin	―	31.74%	32.43%	31.36%	33.07%
EBIT Margin	―	9.78%	9.78%	6.25%	13.72%
EBITDA Margin	―	11.68%	12.31%	8.91%	16.28%
Operating Profit Margin	―	9.78%	9.70%	7.43%	13.61%
Pretax Profit Margin	―	9.35%	9.50%	5.66%	13.20%
Net Profit Margin	―	6.78%	7.37%	4.74%	11.27%
Continuous Operations Profit Margin	―	9.05%	10.55%	5.70%	11.27%
Net Income Per EBT	―	72.46%	77.52%	83.63%	85.36%
EBT Per EBIT	―	95.62%	98.00%	76.19%	96.99%
Return on Assets (ROA)	―	13.08%	13.99%	9.93%	22.63%
Return on Equity (ROE)	―	25.30%	28.62%	23.47%	58.32%
Return on Capital Employed (ROCE)	―	25.40%	25.47%	26.28%	42.75%
Return on Invested Capital (ROIC)	―	23.28%	23.66%	20.16%	33.26%
Return on Tangible Assets	―	15.81%	16.24%	11.39%	25.59%
Earnings Yield	―	6.49%	6.90%	3.13%	7.04%
Efficiency Ratios
Receivables Turnover	―	4.87	4.25	5.03	4.94
Payables Turnover	―	10.33	8.98	10.95	8.76
Inventory Turnover	―	12.44K	10.15K	17.42K	4.97K
Fixed Asset Turnover	―	24.16	15.30	18.00	13.30
Asset Turnover	―	1.93	1.90	2.10	2.01
Working Capital Turnover Ratio	―	4.72	5.46	7.01	7.37
Cash Conversion Cycle	―	39.68	45.35	39.19	32.30
Days of Sales Outstanding	―	75.00	85.98	72.51	73.91
Days of Inventory Outstanding	―	0.03	0.04	0.02	0.07
Days of Payables Outstanding	―	35.34	40.66	33.34	41.68
Operating Cycle	―	75.03	86.02	72.53	73.98
Cash Flow Ratios
Operating Cash Flow Per Share	―	53.37	51.56	10.92	30.52
Free Cash Flow Per Share	―	47.50	46.75	7.74	24.24
CapEx Per Share	―	5.87	4.82	3.18	6.28
Free Cash Flow to Operating Cash Flow	―	0.89	0.91	0.71	0.79
Dividend Paid and CapEx Coverage Ratio	―	9.09	10.71	3.12	4.86
Capital Expenditure Coverage Ratio	―	9.09	10.71	3.43	4.86
Operating Cash Flow Coverage Ratio	―	2.67	1.95	0.27	1.33
Operating Cash Flow to Sales Ratio	―	0.10	0.12	0.03	0.10
Free Cash Flow Yield	―	8.28%	10.27%	1.34%	4.98%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	15.40	14.49	31.98	14.20
Price-to-Sales (P/S) Ratio	―	1.04	1.07	1.51	1.60
Price-to-Book (P/B) Ratio	―	3.90	4.15	7.51	8.28
Price-to-Free Cash Flow (P/FCF) Ratio	―	12.08	9.73	74.69	20.09
Price-to-Operating Cash Flow Ratio	―	10.75	8.82	52.92	15.96
Price-to-Earnings Growth (PEG) Ratio	―	0.83	0.20	-0.68	0.09
Price-to-Fair Value	―	3.90	4.15	7.51	8.28
Enterprise Value Multiple	―	8.02	8.16	16.97	9.67
Enterprise Value	―	563.06M	467.37M	629.33M	521.64M
EV to EBITDA	―	8.02	8.16	16.97	9.67
EV to Sales	―	0.94	1.00	1.51	1.57
EV to Free Cash Flow	―	10.84	9.16	74.58	19.76
EV to Operating Cash Flow	―	9.65	8.30	52.84	15.69
Tangible Book Value Per Share	―	143.23	116.01	76.47	60.63
Shareholders’ Equity Per Share	―	147.29	109.73	77.01	58.79
Tax and Other Ratios
Effective Tax Rate	―	0.03	-0.11	>-0.01	0.15
Revenue Per Share	―	549.89	426.35	381.59	304.34
Net Income Per Share	―	37.27	31.41	18.07	34.29
Tax Burden	―	0.72	0.78	0.84	0.85
Interest Burden	―	0.96	0.97	0.91	0.96
Research & Development to Revenue	―	<0.01	0.00	0.00	<0.01
SG&A to Revenue	―	0.22	0.23	0.24	0.19
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	1.43	1.64	0.60	0.76

Currency in PLN