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XPLUS S.A. (XPL) Ratios
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XPLUS S.A. Ratios
PL:XPL's free cash flow for Q2 2026 was zł4.87M. For the 2026 fiscal year, PL:XPL's free cash flow was decreased by zł-1.02M and operating cash flow was zł5.89M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.60 | 1.73 | 1.46 | 1.89 | 1.80 |
| Quick Ratio | 1.60 | 1.73 | 1.46 | 1.89 | 1.80 |
| Cash Ratio | 0.88 | 0.86 | 0.44 | 0.73 | 0.56 |
| Solvency Ratio | 0.48 | 0.49 | -0.07 | 0.51 | 0.64 |
| Operating Cash Flow Ratio | 0.67 | 0.66 | 0.26 | 0.81 | 0.74 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 15.22 | 15.97 |
| Net Current Asset Value | zł 12.30M | zł 10.47M | zł 4.85M | zł 8.28M | zł 7.25M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.03 | 0.02 | 0.04 | 0.06 |
| Debt-to-Equity Ratio | 0.04 | 0.05 | 0.05 | 0.09 | 0.12 |
| Debt-to-Capital Ratio | 0.04 | 0.05 | 0.05 | 0.08 | 0.11 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.07 | 1.94 | 2.30 | 1.97 | 2.08 |
| Debt Service Coverage Ratio | 132.58 | 63.01 | -1.06 | 9.73 | 14.43 |
| Interest Coverage Ratio | 108.44 | 47.74 | -5.84 | 36.25 | 73.93 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.02 | 0.02 | 0.02 | 0.03 | 0.03 |
| Net Debt to EBITDA | -1.54 | -1.33 | 5.09 | -0.80 | -0.44 |
| Profitability Margins | |||||
| Gross Profit Margin | 83.44% | 10.83% | -5.02% | 16.71% | 28.09% |
| EBIT Margin | 15.83% | 11.97% | -8.10% | 13.78% | 22.00% |
| EBITDA Margin | 21.35% | 17.03% | -2.32% | 17.43% | 25.98% |
| Operating Profit Margin | 16.54% | 12.07% | -7.09% | 12.87% | 22.02% |
| Pretax Profit Margin | 15.68% | 11.80% | -9.31% | 13.42% | 21.81% |
| Net Profit Margin | 14.55% | 10.71% | -8.28% | 11.14% | 18.32% |
| Continuous Operations Profit Margin | 14.55% | 10.71% | -8.28% | 11.14% | 18.32% |
| Net Income Per EBT | 92.81% | 90.71% | 88.87% | 82.99% | 84.01% |
| EBT Per EBIT | 94.78% | 97.77% | 131.28% | 104.28% | 99.02% |
| Return on Assets (ROA) | 18.01% | 16.18% | -13.41% | 18.82% | 27.41% |
| Return on Equity (ROE) | 37.38% | 31.41% | -30.78% | 36.98% | 57.08% |
| Return on Capital Employed (ROCE) | 39.99% | 32.12% | -22.46% | 35.24% | 55.46% |
| Return on Invested Capital (ROIC) | 36.47% | 28.45% | -19.34% | 27.44% | 43.81% |
| Return on Tangible Assets | 21.39% | 19.87% | -17.04% | 23.81% | 33.02% |
| Earnings Yield | 4.78% | 4.79% | -3.82% | 3.77% | 4.46% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.21 | 4.64 | 3.66 | 4.25 | 3.11 |
| Payables Turnover | 1.37 | 13.66 | 13.04 | 9.86 | 8.62 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 90.33 | 53.77 | 66.66 | 36.17 | 24.78 |
| Asset Turnover | 1.24 | 1.51 | 1.62 | 1.69 | 1.50 |
| Working Capital Turnover Ratio | 4.44 | 6.05 | 5.38 | 5.13 | 4.19 |
| Cash Conversion Cycle | -179.23 | 51.91 | 71.62 | 48.86 | 75.02 |
| Days of Sales Outstanding | 86.71 | 78.63 | 99.60 | 85.87 | 117.38 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 265.94 | 26.72 | 27.98 | 37.02 | 42.36 |
| Operating Cycle | 86.71 | 78.63 | 99.60 | 85.87 | 117.38 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.22 | 0.16 | 0.06 | 0.16 | 0.15 |
| Free Cash Flow Per Share | 0.18 | 0.12 | 0.04 | 0.12 | 0.10 |
| Dividend Paid and CapEx Coverage Ratio | 1.70 | 3.91 | 0.73 | 1.13 | 0.98 |
| Capital Expenditure Coverage Ratio | 5.53 | 3.91 | 2.51 | 3.72 | 2.69 |
| Operating Cash Flow Coverage Ratio | 15.59 | 10.29 | 5.58 | 6.97 | 5.35 |
| Operating Cash Flow to Sales Ratio | 0.26 | 0.19 | 0.08 | 0.18 | 0.20 |
| Free Cash Flow Yield | 7.10% | 6.28% | 2.20% | 4.53% | 3.08% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 21.25 | 20.89 | -26.20 | 26.53 | 22.40 |
| Price-to-Sales (P/S) Ratio | 3.04 | 2.24 | 2.17 | 2.95 | 4.10 |
| Price-to-Book (P/B) Ratio | 7.82 | 6.56 | 8.06 | 9.81 | 12.79 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 14.09 | 15.92 | 45.51 | 22.08 | 32.44 |
| Price-to-Operating Cash Flow Ratio | 11.54 | 11.85 | 27.42 | 16.15 | 20.37 |
| Price-to-Earnings Growth (PEG) Ratio | 0.71 | -0.09 | 0.16 | -0.90 | 1.34 |
| Enterprise Value Multiple | 12.71 | 11.80 | -88.19 | 16.15 | 15.35 |
| Enterprise Value | 158.37M | 120.79M | 106.97M | 168.17M | 206.18M |
| EV to EBITDA | 12.71 | 11.80 | -88.19 | 16.15 | 15.35 |
| EV to Sales | 2.71 | 2.01 | 2.05 | 2.82 | 3.99 |
| EV to Free Cash Flow | 12.56 | 14.30 | 43.03 | 21.05 | 31.53 |
| EV to Operating Cash Flow | 10.29 | 10.65 | 25.92 | 15.39 | 19.80 |
| Tangible Book Value Per Share | 0.22 | 0.19 | 0.11 | 0.16 | 0.16 |
| Shareholders’ Equity Per Share | 0.33 | 0.29 | 0.21 | 0.27 | 0.25 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.07 | 0.09 | 0.11 | 0.17 | 0.16 |
| Revenue Per Share | 0.84 | 0.86 | 0.77 | 0.89 | 0.77 |
| Net Income Per Share | 0.12 | 0.09 | -0.06 | 0.10 | 0.14 |
| Tax Burden | 0.93 | 0.91 | 0.89 | 0.83 | 0.84 |
| Interest Burden | 0.99 | 0.99 | 1.15 | 0.97 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.02 | 0.02 |
| SG&A to Revenue | 0.01 | 0.02 | 0.00 | 0.00 | 0.54 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.08 | 0.02 | 0.00 |
| Income Quality | 1.68 | 1.60 | -0.96 | 1.64 | 1.10 |
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