Spar Group (SGPPF) Ratios
Spar Group Ratios
SGPPF's free cash flow for Q2 2026 was $-1.36B. For the 2026 fiscal year, SGPPF's free cash flow was decreased by $-392.46M and operating cash flow was $-970.20M. See a summary of the company’s cash flow.
| Ratios | Sep 25 | Sep 24 | Sep 23 | Sep 22 | Sep 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.99 | 0.90 | 0.94 | 0.99 | 1.02 |
| Quick Ratio | 0.81 | 0.69 | 0.72 | 0.74 | 0.79 |
| Cash Ratio | 0.10 | 0.05 | 0.06 | 0.04 | 0.07 |
| Solvency Ratio | -0.08 | 0.05 | 0.03 | 0.09 | 0.10 |
| Operating Cash Flow Ratio | 0.16 | 0.11 | 0.15 | 0.09 | 0.08 |
| Short-Term Operating Cash Flow Coverage | 3.53 | 0.65 | 1.06 | 0.65 | 0.58 |
| Net Current Asset Value | $ -14.45B | $ -21.04B | $ -23.15B | $ -21.12B | $ -20.04B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.35 | 0.41 | 0.44 | 0.45 | 0.47 |
| Debt-to-Equity Ratio | 3.06 | 2.34 | 2.63 | 2.64 | 2.96 |
| Debt-to-Capital Ratio | 0.75 | 0.70 | 0.72 | 0.73 | 0.75 |
| Long-Term Debt-to-Capital Ratio | 0.55 | 0.33 | 0.42 | 0.42 | 0.47 |
| Financial Leverage Ratio | 8.70 | 5.71 | 6.03 | 5.84 | 6.35 |
| Debt Service Coverage Ratio | 1.48 | 0.79 | 0.58 | 1.10 | 1.28 |
| Interest Coverage Ratio | 1.52 | 2.11 | 1.80 | 3.50 | 3.66 |
| Debt to Market Cap | 0.40 | 0.53 | 0.39 | 0.33 | 0.26 |
| Interest Debt Per Share | 91.24 | 133.31 | 146.66 | 139.32 | 130.97 |
| Net Debt to EBITDA | 3.22 | 3.93 | 6.88 | 4.11 | 3.82 |
| Profitability Margins | |||||
| Gross Profit Margin | 10.76% | 11.93% | 11.87% | 12.02% | 12.00% |
| EBIT Margin | 1.97% | 2.29% | 1.84% | 2.96% | 3.08% |
| EBITDA Margin | 3.19% | 3.79% | 2.49% | 4.43% | 4.63% |
| Operating Profit Margin | 1.51% | 1.90% | 1.72% | 2.53% | 2.65% |
| Pretax Profit Margin | 0.98% | 1.39% | 1.25% | 2.24% | 2.36% |
| Net Profit Margin | -3.67% | 0.23% | 0.27% | 1.59% | 1.77% |
| Continuous Operations Profit Margin | 0.62% | 1.08% | 0.93% | 1.63% | 1.73% |
| Net Income Per EBT | -374.91% | 16.62% | 21.95% | 70.92% | 74.92% |
| EBT Per EBIT | 64.93% | 73.11% | 72.65% | 88.50% | 89.13% |
| Return on Assets (ROA) | -10.45% | 0.59% | 0.65% | 3.77% | 4.35% |
| Return on Equity (ROE) | -90.89% | 3.39% | 3.93% | 22.00% | 27.62% |
| Return on Capital Employed (ROCE) | 10.21% | 10.26% | 7.96% | 11.13% | 11.72% |
| Return on Invested Capital (ROIC) | 5.71% | 6.35% | 4.96% | 6.84% | 7.34% |
| Return on Tangible Assets | -12.13% | 0.69% | 0.75% | 4.34% | 5.01% |
| Earnings Yield | -24.72% | 1.80% | 1.36% | 6.62% | 5.75% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.13 | 8.78 | 7.93 | 7.52 | 7.78 |
| Payables Turnover | 6.62 | 7.70 | 7.39 | 7.74 | 8.38 |
| Inventory Turnover | 25.21 | 21.08 | 19.43 | 18.20 | 21.23 |
| Fixed Asset Turnover | 17.04 | 8.65 | 7.57 | 7.83 | 8.35 |
| Asset Turnover | 2.84 | 2.57 | 2.38 | 2.37 | 2.46 |
| Working Capital Turnover Ratio | -74.13 | -61.35 | -140.16 | 1354.06 | -982.65 |
| Cash Conversion Cycle | 4.27 | 11.49 | 15.43 | 21.42 | 20.55 |
| Days of Sales Outstanding | 44.90 | 41.58 | 46.04 | 48.55 | 46.91 |
| Days of Inventory Outstanding | 14.48 | 17.32 | 18.78 | 20.05 | 17.19 |
| Days of Payables Outstanding | 55.11 | 47.40 | 49.39 | 47.18 | 43.56 |
| Operating Cycle | 59.38 | 58.90 | 64.82 | 68.60 | 64.11 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 22.25 | 18.01 | 22.80 | 12.70 | 9.26 |
| Free Cash Flow Per Share | 17.54 | 11.47 | 12.23 | 3.43 | 1.77 |
| Dividend Paid and CapEx Coverage Ratio | 4.72 | 2.76 | 1.78 | 0.77 | 0.54 |
| Capital Expenditure Coverage Ratio | 4.72 | 2.76 | 2.16 | 1.37 | 1.24 |
| Operating Cash Flow Coverage Ratio | 0.26 | 0.14 | 0.16 | 0.09 | 0.07 |
| Operating Cash Flow to Sales Ratio | 0.03 | 0.02 | 0.03 | 0.02 | 0.01 |
| Free Cash Flow Yield | 17.30% | 11.32% | 7.98% | 2.03% | 0.87% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -4.04 | 55.47 | 73.44 | 15.11 | 17.40 |
| Price-to-Sales (P/S) Ratio | 0.15 | 0.13 | 0.20 | 0.24 | 0.31 |
| Price-to-Book (P/B) Ratio | 3.68 | 1.88 | 2.89 | 3.32 | 4.81 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 5.78 | 8.84 | 12.53 | 49.20 | 115.56 |
| Price-to-Operating Cash Flow Ratio | 4.56 | 5.63 | 6.72 | 13.30 | 22.10 |
| Price-to-Earnings Growth (PEG) Ratio | 0.00 | -4.46 | -0.90 | -3.06 | 1.94 |
| Enterprise Value Multiple | 7.88 | 7.32 | 14.96 | 9.53 | 10.48 |
| Enterprise Value | 33.04B | 42.20B | 54.58B | 57.24B | 62.07B |
| EV to EBITDA | 7.88 | 7.32 | 14.96 | 9.53 | 10.48 |
| EV to Sales | 0.25 | 0.28 | 0.37 | 0.42 | 0.49 |
| EV to Free Cash Flow | 9.78 | 19.10 | 23.20 | 86.61 | 181.98 |
| EV to Operating Cash Flow | 7.71 | 12.17 | 12.44 | 23.42 | 34.81 |
| Tangible Book Value Per Share | -5.77 | 11.47 | 10.29 | 12.65 | 8.01 |
| Shareholders’ Equity Per Share | 27.58 | 53.87 | 53.10 | 50.83 | 42.58 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.36 | 0.22 | 0.25 | 0.27 | 0.27 |
| Revenue Per Share | 682.60 | 791.02 | 761.31 | 704.66 | 664.29 |
| Net Income Per Share | -25.07 | 1.83 | 2.09 | 11.18 | 11.76 |
| Tax Burden | -3.75 | 0.17 | 0.22 | 0.71 | 0.75 |
| Interest Burden | 0.50 | 0.61 | 0.68 | 0.75 | 0.77 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.10 | 0.12 | 0.03 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.31 | 1.93 | 2.41 | 0.71 | 0.53 |
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