ORLEN Spolka Akcyjna (PSKOF) Ratios
ORLEN Spolka Akcyjna Ratios
PSKOF's free cash flow for Q2 2026 was $8.07B. For the 2026 fiscal year, PSKOF's free cash flow was decreased by $-6.96B and operating cash flow was $15.02B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.33 | 1.14 | 1.35 | 1.27 | 1.26 |
| Quick Ratio | 1.01 | 0.79 | 0.87 | 0.79 | 0.65 |
| Cash Ratio | 0.44 | 0.18 | 0.19 | 0.20 | 0.08 |
| Solvency Ratio | 0.14 | 0.14 | 0.31 | 0.35 | 0.30 |
| Operating Cash Flow Ratio | 0.77 | 0.61 | 0.60 | 0.33 | 0.44 |
| Short-Term Operating Cash Flow Coverage | 30.93 | 11.99 | 9.32 | 4.27 | 8.98 |
| Net Current Asset Value | $ -38.89B | $ -40.84B | $ -17.61B | $ -16.16B | $ -16.13B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.14 | 0.11 | 0.10 | 0.11 | 0.19 |
| Debt-to-Equity Ratio | 0.25 | 0.19 | 0.17 | 0.22 | 0.40 |
| Debt-to-Capital Ratio | 0.20 | 0.16 | 0.15 | 0.18 | 0.29 |
| Long-Term Debt-to-Capital Ratio | 0.13 | 0.09 | 0.07 | 0.08 | 0.21 |
| Financial Leverage Ratio | 1.79 | 1.73 | 1.74 | 2.00 | 2.06 |
| Debt Service Coverage Ratio | 9.18 | 3.83 | 6.64 | 5.89 | 7.94 |
| Interest Coverage Ratio | 12.15 | 5.90 | 29.75 | 35.86 | 17.60 |
| Debt to Market Cap | 0.23 | 0.33 | 0.20 | 0.26 | 0.48 |
| Interest Debt Per Share | 34.22 | 26.61 | 23.12 | 26.39 | 49.86 |
| Net Debt to EBITDA | 0.29 | 0.80 | 0.28 | 0.18 | 0.96 |
| Profitability Margins | |||||
| Gross Profit Margin | 17.81% | 14.18% | 16.34% | 18.88% | 15.65% |
| EBIT Margin | 9.11% | 3.09% | 8.45% | 17.59% | 10.80% |
| EBITDA Margin | 14.44% | 7.84% | 12.26% | 20.33% | 14.47% |
| Operating Profit Margin | 9.11% | 2.69% | 7.53% | 14.80% | 8.03% |
| Pretax Profit Margin | 3.37% | 2.58% | 8.13% | 14.62% | 10.42% |
| Net Profit Margin | 0.95% | 0.50% | 5.55% | 14.29% | 8.47% |
| Continuous Operations Profit Margin | 0.99% | 0.47% | 5.56% | 14.35% | 8.05% |
| Net Income Per EBT | 28.08% | 19.28% | 68.22% | 97.74% | 81.28% |
| EBT Per EBIT | 37.01% | 95.87% | 108.05% | 98.78% | 129.80% |
| Return on Assets (ROA) | 0.93% | 0.56% | 7.83% | 14.57% | 10.42% |
| Return on Equity (ROE) | 1.66% | 0.97% | 13.60% | 29.19% | 21.51% |
| Return on Capital Employed (ROCE) | 11.48% | 3.93% | 14.40% | 23.02% | 13.79% |
| Return on Invested Capital (ROIC) | 3.32% | 0.70% | 9.56% | 18.19% | 10.96% |
| Return on Tangible Assets | 0.96% | 0.58% | 8.27% | 15.17% | 10.91% |
| Earnings Yield | 2.27% | 2.68% | 27.20% | 53.20% | 34.98% |
| Efficiency Ratios | |||||
| Receivables Turnover | 9.17 | 9.19 | 11.49 | 6.57 | 10.20 |
| Payables Turnover | 5.90 | 6.15 | 17.82 | 11.04 | 10.04 |
| Inventory Turnover | 11.53 | 11.96 | 9.42 | 4.99 | 6.02 |
| Fixed Asset Turnover | 1.62 | 1.81 | 2.52 | 2.15 | 2.15 |
| Asset Turnover | 0.98 | 1.12 | 1.41 | 1.02 | 1.23 |
| Working Capital Turnover Ratio | 18.82 | 18.22 | 15.10 | 16.76 | 27.81 |
| Cash Conversion Cycle | 9.62 | 10.89 | 50.04 | 95.61 | 60.06 |
| Days of Sales Outstanding | 39.82 | 39.74 | 31.77 | 55.52 | 35.77 |
| Days of Inventory Outstanding | 31.66 | 30.51 | 38.76 | 73.15 | 60.65 |
| Days of Payables Outstanding | 61.86 | 59.35 | 20.49 | 33.05 | 36.37 |
| Operating Cycle | 71.48 | 70.24 | 70.53 | 128.67 | 96.43 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 40.14 | 31.56 | 36.10 | 26.66 | 31.08 |
| Free Cash Flow Per Share | 14.24 | 4.91 | 4.75 | 9.25 | 4.84 |
| Dividend Paid and CapEx Coverage Ratio | 1.26 | 1.02 | 0.98 | 1.43 | 1.05 |
| Capital Expenditure Coverage Ratio | 1.55 | 1.18 | 1.15 | 1.53 | 1.18 |
| Operating Cash Flow Coverage Ratio | 1.24 | 1.24 | 1.62 | 1.05 | 0.64 |
| Operating Cash Flow to Sales Ratio | 0.17 | 0.12 | 0.11 | 0.11 | 0.10 |
| Free Cash Flow Yield | 14.81% | 10.40% | 7.25% | 14.39% | 6.51% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 44.09 | 37.17 | 3.68 | 1.88 | 2.86 |
| Price-to-Sales (P/S) Ratio | 0.42 | 0.19 | 0.20 | 0.27 | 0.24 |
| Price-to-Book (P/B) Ratio | 0.73 | 0.36 | 0.50 | 0.55 | 0.61 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.75 | 9.62 | 13.79 | 6.95 | 15.36 |
| Price-to-Operating Cash Flow Ratio | 2.39 | 1.50 | 1.81 | 2.41 | 2.39 |
| Price-to-Earnings Growth (PEG) Ratio | 0.62 | -0.40 | -0.08 | 0.06 | 0.01 |
| Enterprise Value Multiple | 3.18 | 3.17 | 1.94 | 1.50 | 2.63 |
| Enterprise Value | 122.80B | 73.30B | 88.66B | 84.88B | 50.02B |
| EV to EBITDA | 3.18 | 3.17 | 1.94 | 1.50 | 2.63 |
| EV to Sales | 0.46 | 0.25 | 0.24 | 0.31 | 0.38 |
| EV to Free Cash Flow | 7.43 | 12.87 | 16.08 | 7.91 | 24.17 |
| EV to Operating Cash Flow | 2.64 | 2.00 | 2.12 | 2.74 | 3.76 |
| Tangible Book Value Per Share | 125.07 | 122.32 | 119.76 | 108.64 | 111.65 |
| Shareholders’ Equity Per Share | 131.23 | 131.11 | 131.00 | 117.10 | 120.89 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.71 | 0.82 | 0.32 | 0.17 | 0.18 |
| Revenue Per Share | 230.27 | 254.08 | 321.09 | 239.09 | 307.08 |
| Net Income Per Share | 2.18 | 1.27 | 17.81 | 34.18 | 26.00 |
| Tax Burden | 0.28 | 0.19 | 0.68 | 0.98 | 0.81 |
| Interest Burden | 0.37 | 0.84 | 0.96 | 0.83 | 0.96 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.08 | 0.07 | 0.02 | 0.01 | 0.02 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 4.19 | 2.39 | 2.03 | 0.76 | 0.97 |
Currency in PLN
