Rand Capital(RAND)
$9.75-0.02 (-0.20%)
RAND
Rand Capital financials statements
$9.75
At close:-0.02 (-0.20%)
Want to see RAND full AI Analyst Report?
Rand Capital (RAND) Ratios
167 Followers
Rand Capital Ratios
RAND's free cash flow for Q3 2026 was $754.52K. For the 2026 fiscal year, RAND's free cash flow was decreased by $-4.00 and operating cash flow was $488.28K. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 7.26 | 0.70 | 3.35 | 27.54 | 27.00 |
| Quick Ratio | 7.26 | 0.70 | 3.35 | 27.54 | 27.00 |
| Cash Ratio | 6.77 | 0.37 | 2.93 | 20.53 | 16.13 |
| Solvency Ratio | -7.92 | 1.24 | 0.32 | -0.15 | 3.26 |
| Operating Cash Flow Ratio | 18.11 | 6.78 | 5.44 | 3.78 | 123.39 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | $ 3.50M | $ -5.55M | $ -16.44M | $ -3.92M | $ -3.50M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.01 | 0.20 | 0.04 | 0.00 |
| Debt-to-Equity Ratio | 0.00 | 0.01 | 0.27 | 0.04 | 0.00 |
| Debt-to-Capital Ratio | 0.00 | 0.01 | 0.21 | 0.04 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.01 | 0.21 | 0.04 | 0.00 |
| Financial Leverage Ratio | 1.02 | 1.11 | 1.33 | 1.10 | 1.08 |
| Debt Service Coverage Ratio | -70.22 | 8.12 | 6.27 | -12.43 | 25.88 |
| Interest Coverage Ratio | -70.05 | 8.06 | 6.53 | -7.98 | 25.27 |
| Debt to Market Cap | 0.00 | 0.01 | 0.48 | 0.07 | 0.00 |
| Interest Debt Per Share | 0.04 | 0.65 | 6.70 | 1.02 | 0.24 |
| Net Debt to EBITDA | 0.54 | -0.03 | 1.89 | -2.16 | -0.05 |
| Profitability Margins | |||||
| Gross Profit Margin | 106.67% | 90.29% | 88.57% | 89.75% | 96.41% |
| EBIT Margin | -176.20% | 78.30% | 74.66% | -81.81% | 90.63% |
| EBITDA Margin | -175.64% | 78.52% | 74.93% | -79.98% | 91.65% |
| Operating Profit Margin | -176.20% | 78.30% | 74.66% | -81.81% | 90.63% |
| Pretax Profit Margin | -178.71% | 78.30% | 74.66% | -81.81% | 90.63% |
| Net Profit Margin | -179.71% | 78.68% | 71.41% | -129.22% | 91.80% |
| Continuous Operations Profit Margin | -179.71% | 78.68% | 71.41% | -129.22% | 91.80% |
| Net Income Per EBT | 100.56% | 100.49% | 95.65% | 157.94% | 101.29% |
| EBT Per EBIT | 101.43% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | -15.11% | 12.18% | 8.06% | -1.39% | 24.06% |
| Return on Equity (ROE) | -15.41% | 13.51% | 10.73% | -1.53% | 26.01% |
| Return on Capital Employed (ROCE) | -14.99% | 12.51% | 8.54% | -0.88% | 23.78% |
| Return on Invested Capital (ROIC) | -14.99% | 12.51% | 8.17% | -0.88% | 23.78% |
| Return on Tangible Assets | -15.11% | 12.18% | 8.06% | -1.39% | 24.06% |
| Earnings Yield | -24.03% | 17.77% | 19.47% | -2.57% | 36.02% |
| Efficiency Ratios | |||||
| Receivables Turnover | 26.62 | 28.51 | 27.72 | 1.80 | 57.45 |
| Payables Turnover | -2.92 | 0.48 | 7.18 | 1.05 | 11.94 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Asset Turnover | 0.08 | 0.15 | 0.11 | 0.01 | 0.26 |
| Working Capital Turnover Ratio | 2.79 | 11.45 | 4.14 | 0.44 | 1.84 |
| Cash Conversion Cycle | 138.51 | -744.42 | -37.67 | -144.66 | -24.21 |
| Days of Sales Outstanding | 13.71 | 12.80 | 13.17 | 203.23 | 6.35 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | -124.80 | 757.22 | 50.83 | 347.89 | 30.56 |
| Operating Cycle | 13.71 | 12.80 | 13.17 | 203.23 | 6.35 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.82 | 5.94 | 2.37 | 0.10 | 2.47 |
| Free Cash Flow Per Share | 3.82 | 5.94 | 2.37 | 0.10 | 2.47 |
| Dividend Paid and CapEx Coverage Ratio | 1.55 | 7.16 | 1.78 | 0.12 | 1.40 |
| Capital Expenditure Coverage Ratio | 0.00 | 0.00 | 6117131.00 | 0.00 | 1275567.00 |
| Operating Cash Flow Coverage Ratio | 0.00 | 25.55 | 0.38 | 0.10 | 0.00 |
| Operating Cash Flow to Sales Ratio | 2.52 | 1.37 | 0.67 | 0.37 | 0.37 |
| Free Cash Flow Yield | 33.63% | 30.86% | 18.25% | 0.73% | 14.54% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -4.16 | 5.63 | 5.14 | -38.99 | 2.78 |
| Price-to-Sales (P/S) Ratio | 7.48 | 4.43 | 3.67 | 50.38 | 2.55 |
| Price-to-Book (P/B) Ratio | 0.64 | 0.76 | 0.55 | 0.60 | 0.72 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 2.97 | 3.24 | 5.48 | 136.23 | 6.88 |
| Price-to-Operating Cash Flow Ratio | 2.97 | 3.24 | 5.48 | 136.23 | 6.88 |
| Price-to-Earnings Growth (PEG) Ratio | 0.02 | 0.16 | -0.01 | 0.37 | 0.00 |
| Enterprise Value Multiple | -3.72 | 5.61 | 6.79 | -65.15 | 2.73 |
| Enterprise Value | 29.25M | 49.45M | 46.48M | 35.56M | 43.03M |
| EV to EBITDA | -3.72 | 5.61 | 6.79 | -65.15 | 2.73 |
| EV to Sales | 6.54 | 4.41 | 5.09 | 52.11 | 2.50 |
| EV to Free Cash Flow | 2.60 | 3.23 | 7.60 | 140.91 | 6.75 |
| EV to Operating Cash Flow | 2.60 | 3.23 | 7.60 | 140.91 | 6.75 |
| Tangible Book Value Per Share | 17.72 | 25.31 | 23.56 | 22.36 | 23.53 |
| Shareholders’ Equity Per Share | 17.72 | 25.31 | 23.56 | 22.36 | 23.53 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.01 | -0.00 | 0.04 | -0.58 | -0.01 |
| Revenue Per Share | 1.52 | 4.35 | 3.54 | 0.26 | 6.67 |
| Net Income Per Share | -2.73 | 3.42 | 2.53 | -0.34 | 6.12 |
| Tax Burden | 1.01 | 1.00 | 0.96 | 1.58 | 1.01 |
| Interest Burden | 1.01 | 1.00 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.21 | 0.12 | 0.14 | 1.72 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.40 | 1.74 | 0.94 | -0.29 | 0.40 |
Currency in USD
