TESGAS S.A. (TSG) Ratios

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TESGAS S.A. Ratios

PL:TSG's free cash flow for Q2 2026 was zł0.08. For the 2026 fiscal year, PL:TSG's free cash flow was decreased by zł and operating cash flow was zł-0.11. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	2.27	2.01	2.40	2.71	2.00
Quick Ratio	1.85	1.65	2.01	2.26	1.31
Cash Ratio	0.35	0.63	1.08	1.24	0.13
Solvency Ratio	-0.22	-0.17	0.11	0.24	0.13
Operating Cash Flow Ratio	-0.17	-0.24	0.31	1.23	0.33
Short-Term Operating Cash Flow Coverage	-3.20	-2.34	1.46	13.12	18.69
Net Current Asset Value	zł 16.00M	zł 13.62M	zł 24.56M	zł 33.11M	zł 25.76M
Leverage Ratios
Debt-to-Assets Ratio	0.05	0.06	0.11	0.09	0.07
Debt-to-Equity Ratio	0.07	0.09	0.16	0.13	0.12
Debt-to-Capital Ratio	0.07	0.08	0.14	0.11	0.11
Long-Term Debt-to-Capital Ratio	0.00	0.00	0.01	0.05	0.03
Financial Leverage Ratio	1.43	1.46	1.42	1.43	1.63
Debt Service Coverage Ratio	-4.77	-1.87	0.77	2.77	5.82
Interest Coverage Ratio	-29.90	-16.33	-0.41	5.92	6.41
Debt to Market Cap	0.06	0.11	0.26	0.22	0.10
Interest Debt Per Share	0.49	0.67	1.30	1.07	0.97
Net Debt to EBITDA	0.31	1.26	-2.65	-1.78	0.65
Profitability Margins
Gross Profit Margin	8.71%	5.94%	18.40%	17.03%	14.34%
EBIT Margin	-16.05%	-15.80%	0.99%	5.23%	2.98%
EBITDA Margin	-8.51%	-9.14%	6.39%	8.38%	6.36%
Operating Profit Margin	-14.52%	-15.80%	-0.50%	4.82%	3.19%
Pretax Profit Margin	-16.16%	-16.05%	-0.09%	4.42%	2.48%
Net Profit Margin	-16.95%	-14.87%	-0.25%	3.04%	2.13%
Continuous Operations Profit Margin	-17.04%	-15.07%	-0.36%	3.08%	2.15%
Net Income Per EBT	104.88%	92.62%	280.56%	68.87%	85.66%
EBT Per EBIT	111.32%	101.59%	18.09%	91.73%	78.00%
Return on Assets (ROA)	-11.50%	-9.52%	-0.16%	3.40%	1.96%
Return on Equity (ROE)	-15.42%	-13.92%	-0.23%	4.88%	3.20%
Return on Capital Employed (ROCE)	-12.31%	-12.88%	-0.40%	6.79%	4.09%
Return on Invested Capital (ROIC)	-12.15%	-11.76%	-0.37%	4.52%	3.42%
Return on Tangible Assets	-11.53%	-9.54%	-0.16%	3.41%	1.96%
Earnings Yield	-62.45%	-47.51%	-0.79%	13.16%	7.30%
Efficiency Ratios
Receivables Turnover	2.68	2.98	3.51	5.71	2.81
Payables Turnover	6.85	5.90	12.93	12.06	5.36
Inventory Turnover	7.69	7.90	6.62	10.03	4.01
Fixed Asset Turnover	1.41	1.36	1.42	2.97	2.59
Asset Turnover	0.68	0.64	0.64	1.12	0.92
Working Capital Turnover Ratio	2.65	2.41	2.02	3.35	3.31
Cash Conversion Cycle	130.20	106.87	130.94	70.05	152.67
Days of Sales Outstanding	136.06	122.61	104.05	63.91	129.67
Days of Inventory Outstanding	47.45	46.18	55.13	36.40	91.06
Days of Payables Outstanding	53.32	61.92	28.24	30.26	68.07
Operating Cycle	183.52	168.79	159.18	100.31	220.73
Cash Flow Ratios
Operating Cash Flow Per Share	-0.30	-0.50	0.69	2.80	1.14
Free Cash Flow Per Share	-0.36	-0.64	<0.01	2.51	0.95
CapEx Per Share	0.07	0.13	0.68	0.29	0.20
Free Cash Flow to Operating Cash Flow	1.22	1.26	<0.01	0.90	0.83
Dividend Paid and CapEx Coverage Ratio	-4.47	-3.82	1.01	5.72	2.30
Capital Expenditure Coverage Ratio	-4.47	-3.82	1.01	9.68	5.85
Operating Cash Flow Coverage Ratio	-0.64	-0.83	0.57	2.87	1.25
Operating Cash Flow to Sales Ratio	-0.05	-0.08	0.10	0.23	0.10
Free Cash Flow Yield	-22.25%	-32.14%	0.20%	87.70%	28.58%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	-1.58	-2.11	-125.84	7.60	13.70
Price-to-Sales (P/S) Ratio	0.27	0.31	0.32	0.23	0.29
Price-to-Book (P/B) Ratio	0.26	0.29	0.29	0.37	0.44
Price-to-Free Cash Flow (P/FCF) Ratio	-4.50	-3.11	498.51	1.14	3.50
Price-to-Operating Cash Flow Ratio	-5.50	-3.92	3.26	1.02	2.90
Price-to-Earnings Growth (PEG) Ratio	0.02	>-0.01	1.20	0.13	-0.23
Price-to-Fair Value	0.26	0.29	0.29	0.37	0.44
Enterprise Value Multiple	-2.88	-2.17	2.32	0.98	5.24
Enterprise Value	16.81M	14.23M	11.87M	11.50M	42.92M
EV to EBITDA	-2.88	-2.17	2.32	0.98	5.24
EV to Sales	0.25	0.20	0.15	0.08	0.33
EV to Free Cash Flow	-4.06	-1.97	232.71	0.40	4.00
EV to Operating Cash Flow	-4.97	-2.49	1.52	0.36	3.31
Tangible Book Value Per Share	6.26	6.81	7.77	7.79	7.61
Shareholders’ Equity Per Share	6.21	6.76	7.70	7.72	7.55
Tax and Other Ratios
Effective Tax Rate	-0.07	0.06	-3.04	0.30	0.14
Revenue Per Share	6.04	6.33	7.05	12.37	11.35
Net Income Per Share	-1.02	-0.94	-0.02	0.38	0.24
Tax Burden	1.05	0.93	2.81	0.69	0.86
Interest Burden	1.01	1.02	-0.09	0.84	0.83
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	0.18	0.17	0.18	0.09	0.08
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	0.28	0.54	-108.26	7.43	4.05

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