SpyroSoft SA (SPR) Ratios

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SpyroSoft SA Ratios

PL:SPR's free cash flow for Q2 2026 was zł0.34. For the 2026 fiscal year, PL:SPR's free cash flow was decreased by zł and operating cash flow was zł0.10. See a summary of the company’s cash flow.

Ratios	TTM	Mar 26	Mar 25	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	2.76	2.84	2.58	1.78	1.94
Quick Ratio	2.76	2.84	2.58	1.78	1.94
Cash Ratio	0.91	1.08	0.86	0.55	0.57
Solvency Ratio	0.48	0.52	0.54	0.34	0.58
Operating Cash Flow Ratio	0.56	0.73	0.83	0.15	0.56
Short-Term Operating Cash Flow Coverage	19.49	4.54	8.67	0.40	9.06
Net Current Asset Value	zł 133.43M	zł 126.06M	zł 91.01M	zł 54.10M	zł 35.42M
Leverage Ratios
Debt-to-Assets Ratio	0.06	0.07	0.12	0.22	0.15
Debt-to-Equity Ratio	0.12	0.14	0.24	0.52	0.39
Debt-to-Capital Ratio	0.11	0.12	0.19	0.34	0.28
Long-Term Debt-to-Capital Ratio	0.01	0.00	0.00	0.00	0.08
Financial Leverage Ratio	1.93	1.93	2.05	2.36	2.58
Debt Service Coverage Ratio	23.79	4.36	6.96	1.14	7.91
Interest Coverage Ratio	113.84	20.92	18.48	9.65	19.24
Debt to Market Cap	0.01	0.02	0.01	0.05	0.02
Interest Debt Per Share	20.52	22.54	28.74	43.08	25.11
Net Debt to EBITDA	-0.73	-0.92	-0.51	-0.03	-0.16
Profitability Margins
Gross Profit Margin	33.66%	31.74%	32.43%	31.36%	33.07%
EBIT Margin	10.78%	9.78%	9.78%	6.25%	13.72%
EBITDA Margin	12.80%	11.68%	12.31%	8.91%	16.28%
Operating Profit Margin	10.75%	9.78%	9.70%	7.43%	13.61%
Pretax Profit Margin	10.19%	9.35%	9.50%	5.66%	13.20%
Net Profit Margin	6.43%	6.78%	7.37%	4.74%	11.27%
Continuous Operations Profit Margin	9.18%	9.05%	10.55%	5.70%	11.27%
Net Income Per EBT	63.05%	72.46%	77.52%	83.63%	85.36%
EBT Per EBIT	94.80%	95.62%	98.00%	76.19%	96.99%
Return on Assets (ROA)	11.78%	13.08%	13.99%	9.93%	22.63%
Return on Equity (ROE)	24.85%	25.30%	28.62%	23.47%	58.32%
Return on Capital Employed (ROCE)	26.53%	25.40%	25.47%	26.28%	42.75%
Return on Invested Capital (ROIC)	23.07%	23.28%	23.66%	20.16%	33.26%
Return on Tangible Assets	14.52%	15.81%	16.24%	11.39%	25.59%
Earnings Yield	11.73%	6.49%	6.90%	3.13%	7.04%
Efficiency Ratios
Receivables Turnover	4.40	4.87	4.25	5.03	4.94
Payables Turnover	9.45	10.33	8.98	10.95	8.76
Inventory Turnover	3.61K	12.44K	10.15K	17.42K	4.97K
Fixed Asset Turnover	23.55	24.16	15.30	18.00	13.30
Asset Turnover	1.83	1.93	1.90	2.10	2.01
Working Capital Turnover Ratio	4.13	4.72	5.46	7.01	7.37
Cash Conversion Cycle	44.36	39.68	45.35	39.19	32.30
Days of Sales Outstanding	82.88	75.00	85.98	72.51	73.91
Days of Inventory Outstanding	0.10	0.03	0.04	0.02	0.07
Days of Payables Outstanding	38.62	35.34	40.66	33.34	41.68
Operating Cycle	82.98	75.03	86.02	72.53	73.98
Cash Flow Ratios
Operating Cash Flow Per Share	45.48	53.37	51.56	10.92	30.52
Free Cash Flow Per Share	40.80	47.50	46.75	7.74	24.24
CapEx Per Share	4.68	5.87	4.82	3.18	6.28
Free Cash Flow to Operating Cash Flow	0.90	0.89	0.91	0.71	0.79
Dividend Paid and CapEx Coverage Ratio	5.30	9.09	10.71	3.12	4.86
Capital Expenditure Coverage Ratio	9.72	9.09	10.71	3.43	4.86
Operating Cash Flow Coverage Ratio	2.28	2.67	1.95	0.27	1.33
Operating Cash Flow to Sales Ratio	0.08	0.10	0.12	0.03	0.10
Free Cash Flow Yield	12.78%	8.28%	10.27%	1.34%	4.98%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	8.53	15.40	14.49	31.98	14.20
Price-to-Sales (P/S) Ratio	0.55	1.04	1.07	1.51	1.60
Price-to-Book (P/B) Ratio	1.94	3.90	4.15	7.51	8.28
Price-to-Free Cash Flow (P/FCF) Ratio	7.83	12.08	9.73	74.69	20.09
Price-to-Operating Cash Flow Ratio	7.01	10.75	8.82	52.92	15.96
Price-to-Earnings Growth (PEG) Ratio	2.13	0.83	0.20	-0.68	0.09
Enterprise Value Multiple	3.55	8.02	8.16	16.97	9.67
Enterprise Value	289.40M	563.06M	467.37M	629.33M	521.64M
EV to EBITDA	3.55	8.02	8.16	16.97	9.67
EV to Sales	0.45	0.94	1.00	1.51	1.57
EV to Free Cash Flow	6.49	10.84	9.16	74.58	19.76
EV to Operating Cash Flow	5.82	9.65	8.30	52.84	15.69
Tangible Book Value Per Share	154.39	143.23	116.01	76.47	60.63
Shareholders’ Equity Per Share	164.47	147.29	109.73	77.01	58.79
Tax and Other Ratios
Effective Tax Rate	0.10	0.03	-0.11	>-0.01	0.15
Revenue Per Share	582.05	549.89	426.35	381.59	304.34
Net Income Per Share	37.41	37.27	31.41	18.07	34.29
Tax Burden	0.63	0.72	0.78	0.84	0.85
Interest Burden	0.95	0.96	0.97	0.91	0.96
Research & Development to Revenue	0.00	<0.01	0.00	0.00	<0.01
SG&A to Revenue	0.02	0.22	0.23	0.24	0.19
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	0.94	1.43	1.64	0.60	0.76

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