Reserve Petroleum Company (RSRV) Ratios
Reserve Petroleum Company Ratios
RSRV's free cash flow for Q2 2026 was $-1.17M. For the 2026 fiscal year, RSRV's free cash flow was increased by $1.57M and operating cash flow was $4.19M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 9.28 | 13.22 | 18.46 | 26.55 | 40.98 |
| Quick Ratio | 9.28 | 13.22 | 18.46 | 26.55 | 40.98 |
| Cash Ratio | 0.94 | 5.50 | 7.53 | 11.93 | 19.34 |
| Solvency Ratio | 0.94 | 1.26 | 1.04 | 0.90 | 0.65 |
| Operating Cash Flow Ratio | 4.53 | 11.10 | 8.07 | 14.46 | 7.21 |
| Short-Term Operating Cash Flow Coverage | 9.83 | 53.45 | 39.35 | 64.77 | 0.00 |
| Net Current Asset Value | $ 10.31M | $ 3.70M | $ 7.15M | $ 9.91M | $ 17.91M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.03 | 0.04 | 0.04 | 0.00 |
| Debt-to-Equity Ratio | 0.03 | 0.04 | 0.04 | 0.04 | 0.00 |
| Debt-to-Capital Ratio | 0.03 | 0.04 | 0.04 | 0.04 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.03 | 0.04 | 0.04 | 0.00 |
| Financial Leverage Ratio | 64.92 | 1.20 | 1.19 | 1.20 | 1.12 |
| Debt Service Coverage Ratio | 8.83 | 34.24 | 27.96 | 33.30 | 0.00 |
| Interest Coverage Ratio | 78.31 | 34.94 | -18.72 | 186.25 | 0.00 |
| Debt to Market Cap | 0.04 | 0.05 | 0.05 | 0.04 | 0.00 |
| Interest Debt Per Share | 7.09 | 7.98 | 8.78 | 9.43 | 0.00 |
| Net Debt to EBITDA | -0.10 | -0.35 | -0.69 | -0.87 | -4.50 |
| Profitability Margins | |||||
| Gross Profit Margin | 44.09% | 36.02% | 15.14% | 54.55% | 39.92% |
| EBIT Margin | 35.51% | 17.03% | -1.44% | 31.42% | 13.12% |
| EBITDA Margin | 61.71% | 49.65% | 42.63% | 41.88% | 24.67% |
| Operating Profit Margin | 28.86% | 15.12% | -9.51% | 39.76% | 7.03% |
| Pretax Profit Margin | 35.14% | 15.54% | -1.95% | 31.20% | 13.12% |
| Net Profit Margin | 28.12% | 12.69% | -0.42% | 24.74% | 13.73% |
| Continuous Operations Profit Margin | 27.89% | 12.42% | -0.67% | 24.57% | 13.73% |
| Net Income Per EBT | 80.00% | 81.62% | 21.33% | 79.29% | 104.59% |
| EBT Per EBIT | 121.77% | 102.78% | 20.52% | 78.47% | 186.68% |
| Return on Assets (ROA) | 0.22% | 5.58% | -0.15% | 10.33% | 3.75% |
| Return on Equity (ROE) | 14.52% | 6.67% | -0.18% | 12.41% | 4.20% |
| Return on Capital Employed (ROCE) | 0.23% | 6.78% | -3.56% | 16.87% | 1.95% |
| Return on Invested Capital (ROIC) | 0.18% | 5.40% | -1.22% | 13.24% | 1.95% |
| Return on Tangible Assets | 0.22% | 5.58% | -0.15% | -0.21% | -0.09% |
| Earnings Yield | 18.09% | 8.14% | -0.20% | 10.67% | 4.54% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.32 | 5.31 | 4.98 | 6.63 | 4.17 |
| Payables Turnover | 8.35 | 19.67 | 21.11 | 18.39 | 20.97 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 0.01 | 0.75 | 0.87 | 1.08 | 1.21 |
| Asset Turnover | 0.01 | 0.44 | 0.37 | 0.42 | 0.27 |
| Working Capital Turnover Ratio | 1.30 | 1.54 | 0.96 | 0.88 | 0.43 |
| Cash Conversion Cycle | 24.86 | 50.15 | 55.96 | 35.19 | 70.13 |
| Days of Sales Outstanding | 68.58 | 68.71 | 73.25 | 55.04 | 87.54 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 43.72 | 18.55 | 17.29 | 19.85 | 17.40 |
| Operating Cycle | 68.58 | 68.71 | 73.25 | 55.04 | 87.54 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 65.53 | 51.45 | 35.87 | 56.67 | 24.14 |
| Free Cash Flow Per Share | -23.30 | -15.32 | -16.37 | -9.07 | 5.40 |
| Dividend Paid and CapEx Coverage Ratio | 0.66 | 0.67 | 0.58 | 0.75 | 1.02 |
| Capital Expenditure Coverage Ratio | 0.74 | 0.77 | 0.69 | 0.86 | 1.29 |
| Operating Cash Flow Coverage Ratio | 9.83 | 6.83 | 4.30 | 6.16 | 0.00 |
| Operating Cash Flow to Sales Ratio | 0.57 | 0.50 | 0.42 | 0.55 | 0.41 |
| Free Cash Flow Yield | -13.04% | -9.45% | -9.35% | -3.78% | 3.07% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 5.53 | 12.29 | -490.32 | 9.37 | 22.01 |
| Price-to-Sales (P/S) Ratio | 1.55 | 1.56 | 2.04 | 2.32 | 3.02 |
| Price-to-Book (P/B) Ratio | 0.80 | 0.82 | 0.89 | 1.16 | 0.92 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -7.67 | -10.58 | -10.69 | -26.46 | 32.62 |
| Price-to-Operating Cash Flow Ratio | 2.73 | 3.15 | 4.88 | 4.23 | 7.29 |
| Price-to-Earnings Growth (PEG) Ratio | 0.04 | -0.00 | 4.83 | 0.04 | -0.13 |
| Enterprise Value Multiple | 2.42 | 2.79 | 4.10 | 4.67 | 7.74 |
| Enterprise Value | 26.06M | 22.18M | 23.37M | 31.62M | 17.41M |
| EV to EBITDA | 2.42 | 2.79 | 4.10 | 4.67 | 7.74 |
| EV to Sales | 1.49 | 1.39 | 1.75 | 1.96 | 1.91 |
| EV to Free Cash Flow | -7.37 | -9.41 | -9.16 | -22.32 | 20.62 |
| EV to Operating Cash Flow | 2.62 | 2.80 | 4.18 | 3.57 | 4.61 |
| Tangible Book Value Per Share | 14382.48 | 199.05 | 197.22 | -12290.21 | -8993.64 |
| Shareholders’ Equity Per Share | 222.55 | 197.72 | 195.93 | 206.42 | 190.43 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.20 | 0.66 | 0.21 | -0.05 |
| Revenue Per Share | 114.95 | 103.92 | 85.79 | 103.55 | 58.26 |
| Net Income Per Share | 32.32 | 13.18 | -0.36 | 25.62 | 8.00 |
| Tax Burden | 0.80 | 0.82 | 0.21 | 0.79 | 1.05 |
| Interest Burden | 0.99 | 0.91 | 1.35 | 0.99 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 152.32 | 0.19 | 0.19 | 0.13 | 0.25 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.04 | 3.99 | -62.47 | 2.23 | 3.02 |
Currency in USD
