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TOYA S.A. (PL:TOA)
:TOA
Poland Market
TOA
TOYA S.A.
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TOYA S.A. (TOA) Ratios

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TOYA S.A. Ratios

PL:TOA's free cash flow for Q2 2026 was zł0.34. For the 2026 fiscal year, PL:TOA's free cash flow was decreased by zł and operating cash flow was zł0.14. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 3.00 3.64 2.44 4.17 2.63
Quick Ratio
 1.18 1.07 0.60 1.43 0.79
Cash Ratio
 0.43 0.35 0.14 0.65 0.21
Solvency Ratio
 0.39 0.56 0.30 0.63 0.39
Operating Cash Flow Ratio
 0.10 0.38 -0.14 1.31 0.30
Short-Term Operating Cash Flow Coverage
 0.26 4.37 -0.90 0.00 0.85
Net Current Asset Value
zł 519.72Mzł 458.33Mzł 376.64Mzł 312.00Mzł 266.10M
Leverage Ratios
Debt-to-Assets Ratio
 0.13 0.05 0.09 0.06 0.18
Debt-to-Equity Ratio
 0.19 0.07 0.15 0.08 0.29
Debt-to-Capital Ratio
 0.16 0.06 0.13 0.07 0.23
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 0.04
Financial Leverage Ratio
 1.45 1.35 1.61 1.32 1.59
Debt Service Coverage Ratio
 1.04 6.17 1.94 20.71 1.27
Interest Coverage Ratio
 57.90 46.54 31.31 20.66 10.20
Debt to Market Cap
 0.14 0.02 0.08 0.00 0.21
Interest Debt Per Share
 1.59 0.53 1.02 0.48 1.57
Net Debt to EBITDA
 >-0.01 -0.19 0.32 -0.36 0.61
Profitability Margins
Gross Profit Margin
33.82%33.99%31.54%33.32%31.82%
EBIT Margin
11.97%12.27%10.78%12.19%12.84%
EBITDA Margin
14.03%14.48%13.15%14.43%14.83%
Operating Profit Margin
11.26%11.48%9.98%12.12%12.80%
Pretax Profit Margin
11.62%12.02%10.46%11.61%11.59%
Net Profit Margin
9.24%9.61%8.33%9.33%9.21%
Continuous Operations Profit Margin
9.24%9.61%8.33%9.33%9.21%
Net Income Per EBT
79.56%79.92%79.66%80.36%79.48%
EBT Per EBIT
103.16%104.72%104.81%95.77%90.48%
Return on Assets (ROA)
9.98%11.65%8.69%12.34%11.89%
Return on Equity (ROE)
15.58%15.67%13.97%16.27%18.94%
Return on Capital Employed (ROCE)
17.31%18.29%16.04%19.88%24.04%
Return on Invested Capital (ROIC)
11.79%13.99%11.56%15.75%16.17%
Return on Tangible Assets
10.03%11.72%8.75%12.46%12.00%
Earnings Yield
11.56%12.10%12.68%10.56%18.00%
Efficiency Ratios
Receivables Turnover
 4.94 9.47 6.55 10.07 7.29
Payables Turnover
 5.25 5.35 2.74 6.67 6.33
Inventory Turnover
 1.32 1.31 1.07 1.67 1.52
Fixed Asset Turnover
 11.05 10.35 8.00 7.45 8.08
Asset Turnover
 1.08 1.21 1.04 1.32 1.29
Working Capital Turnover Ratio
 1.87 2.09 2.23 2.29 2.79
Cash Conversion Cycle
 279.92 249.81 265.26 200.08 231.90
Days of Sales Outstanding
 73.92 38.56 55.75 36.23 50.07
Days of Inventory Outstanding
 275.53 279.53 342.64 218.55 239.51
Days of Payables Outstanding
 69.53 68.29 133.13 54.70 57.67
Operating Cycle
 349.45 318.10 398.38 254.78 289.58
Cash Flow Ratios
Operating Cash Flow Per Share
 0.37 0.90 -0.53 1.87 0.74
Free Cash Flow Per Share
 -0.33 0.81 -0.76 1.72 0.45
CapEx Per Share
 0.70 0.09 0.24 0.15 0.29
Free Cash Flow to Operating Cash Flow
 -0.91 0.90 1.45 0.92 0.61
Dividend Paid and CapEx Coverage Ratio
 0.52 9.91 -2.24 12.66 2.55
Capital Expenditure Coverage Ratio
 0.52 9.91 -2.24 12.66 2.55
Operating Cash Flow Coverage Ratio
 0.23 1.79 -0.54 4.39 0.51
Operating Cash Flow to Sales Ratio
 0.03 0.07 -0.05 0.19 0.07
Free Cash Flow Yield
-3.17%8.46%-10.62%19.98%8.65%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 8.70 8.28 7.90 9.47 5.56
Price-to-Sales (P/S) Ratio
 0.80 0.79 0.66 0.88 0.51
Price-to-Book (P/B) Ratio
 1.25 1.30 1.10 1.54 1.05
Price-to-Free Cash Flow (P/FCF) Ratio
 -31.57 11.82 -9.42 5.00 11.55
Price-to-Operating Cash Flow Ratio
 28.57 10.63 -13.61 4.61 7.03
Price-to-Earnings Growth (PEG) Ratio
 0.86 0.30 0.00 -2.97 -0.64
Price-to-Fair Value
 1.25 1.30 1.10 1.54 1.05
Enterprise Value Multiple
 5.70 5.28 5.32 5.76 4.06
Enterprise Value
 772.91M 694.81M 574.29M 608.87M 459.48M
EV to EBITDA
 5.70 5.28 5.32 5.76 4.06
EV to Sales
 0.80 0.77 0.70 0.83 0.60
EV to Free Cash Flow
 -31.57 11.40 -10.02 4.71 13.61
EV to Operating Cash Flow
 28.57 10.25 -14.49 4.34 8.28
Tangible Book Value Per Share
 8.28 7.36 6.46 5.53 4.87
Shareholders’ Equity Per Share
 8.34 7.41 6.53 5.60 4.94
Tax and Other Ratios
Effective Tax Rate
 0.20 0.20 0.20 0.20 0.21
Revenue Per Share
 13.06 12.10 10.94 9.76 10.16
Net Income Per Share
 1.21 1.16 0.91 0.91 0.94
Tax Burden
 0.80 0.80 0.80 0.80 0.79
Interest Burden
 0.97 0.98 0.97 0.95 0.90
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.13 0.09 0.21 0.06 0.05
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.27 0.62 -0.58 2.05 0.63
Currency in PLN