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Spar Group (SGRP) Ratios
Spar Group Ratios
SGRP's free cash flow for Q2 2026 was $-5.32M. For the 2026 fiscal year, SGRP's free cash flow was decreased by $-532.00K and operating cash flow was $-4.78M. See a summary of the company’s cash flow.
| Ratios | Mar 26 | Dec 24 | Mar 24 | Mar 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.83 | 1.53 | 1.57 | 1.48 | 1.43 |
| Quick Ratio | 0.83 | 1.53 | 1.57 | 1.48 | 1.43 |
| Cash Ratio | 0.09 | 0.61 | 0.09 | 0.17 | 0.27 |
| Solvency Ratio | -0.52 | -0.03 | 0.07 | 0.03 | 0.03 |
| Operating Cash Flow Ratio | -0.49 | -0.02 | 0.14 | -0.09 | 0.05 |
| Short-Term Operating Cash Flow Coverage | -0.88 | -0.04 | 0.39 | -0.28 | 0.24 |
| Net Current Asset Value | $ -12.00M | $ 13.87M | $ 26.07M | $ 24.38M | $ 20.36M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.62 | 0.34 | 0.22 | 0.21 | 0.15 |
| Debt-to-Equity Ratio | 43.83 | 0.78 | 0.70 | 0.91 | 0.68 |
| Debt-to-Capital Ratio | 0.98 | 0.44 | 0.41 | 0.48 | 0.41 |
| Long-Term Debt-to-Capital Ratio | 0.67 | 0.07 | 0.01 | 0.06 | 0.03 |
| Financial Leverage Ratio | 70.83 | 2.32 | 3.20 | 4.22 | 4.51 |
| Debt Service Coverage Ratio | -0.86 | 0.13 | 0.18 | 0.30 | 0.50 |
| Interest Coverage Ratio | -5.03 | -0.83 | 0.50 | 5.58 | 7.15 |
| Debt to Market Cap | 1.19 | 0.40 | 0.76 | 0.67 | 0.45 |
| Interest Debt Per Share | 1.26 | 0.90 | 0.93 | 0.96 | 0.66 |
| Net Debt to EBITDA | -1.50 | 0.27 | 4.04 | 1.28 | 0.01 |
| Profitability Margins | |||||
| Gross Profit Margin | 15.94% | 20.53% | 22.22% | 19.52% | 18.58% |
| EBIT Margin | -13.33% | 0.32% | 2.36% | 2.25% | 1.84% |
| EBITDA Margin | -11.78% | 1.61% | 8.24% | 3.27% | 3.09% |
| Operating Profit Margin | -8.92% | -1.12% | 2.09% | 2.06% | 1.64% |
| Pretax Profit Margin | -15.10% | -1.02% | 1.27% | 1.88% | 1.61% |
| Net Profit Margin | -18.09% | -1.93% | 1.39% | -0.28% | -0.70% |
| Continuous Operations Profit Margin | -18.09% | -1.10% | 0.77% | 0.81% | 0.78% |
| Net Income Per EBT | 119.82% | 189.53% | 109.98% | -14.93% | -43.31% |
| EBT Per EBIT | 169.33% | 90.52% | 60.65% | 91.03% | 98.21% |
| Return on Assets (ROA) | -55.89% | -5.58% | 0.71% | -0.77% | -2.00% |
| Return on Equity (ROE) | -3959.16% | -12.96% | 2.26% | -3.26% | -9.01% |
| Return on Capital Employed (ROCE) | -191.60% | -6.96% | 2.30% | 13.45% | 10.78% |
| Return on Invested Capital (ROIC) | -43.47% | -4.25% | 0.96% | 4.00% | 4.00% |
| Return on Tangible Assets | -57.95% | -5.76% | 0.73% | -0.81% | -2.15% |
| Earnings Yield | -131.81% | -6.89% | 2.71% | -2.55% | -6.80% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.04 | 6.61 | 1.07 | 4.10 | 4.72 |
| Payables Turnover | 12.25 | 14.83 | 7.42 | 19.86 | 23.28 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 16.08 | 61.86 | 9.88 | 61.77 | 54.29 |
| Asset Turnover | 3.09 | 2.90 | 0.51 | 2.76 | 2.87 |
| Working Capital Turnover Ratio | 28.18 | 7.52 | 1.70 | 10.84 | 11.26 |
| Cash Conversion Cycle | 42.62 | 30.64 | 293.43 | 70.63 | 61.64 |
| Days of Sales Outstanding | 72.42 | 55.24 | 342.63 | 89.01 | 77.32 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 29.80 | 24.61 | 49.21 | 18.38 | 15.68 |
| Operating Cycle | 72.42 | 55.24 | 342.63 | 89.01 | 77.32 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.78 | -0.03 | 0.29 | -0.23 | 0.12 |
| Free Cash Flow Per Share | -0.91 | -0.08 | 0.24 | -0.31 | 0.04 |
| Dividend Paid and CapEx Coverage Ratio | -6.19 | -0.58 | 5.49 | -2.81 | 1.53 |
| Capital Expenditure Coverage Ratio | -6.19 | -0.58 | 5.49 | -2.81 | 1.53 |
| Operating Cash Flow Coverage Ratio | -0.68 | -0.04 | 0.35 | -0.25 | 0.19 |
| Operating Cash Flow to Sales Ratio | -0.14 | -0.00 | 0.15 | -0.02 | 0.01 |
| Free Cash Flow Yield | -114.66% | -3.95% | 23.67% | -23.80% | 3.47% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -0.76 | -14.92 | 36.88 | -39.27 | -14.70 |
| Price-to-Sales (P/S) Ratio | 0.14 | 0.28 | 0.51 | 0.11 | 0.10 |
| Price-to-Book (P/B) Ratio | 30.04 | 1.88 | 0.83 | 1.28 | 1.32 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -0.87 | -25.33 | 4.22 | -4.20 | 28.84 |
| Price-to-Operating Cash Flow Ratio | -1.01 | -68.72 | 3.45 | -5.70 | 9.95 |
| Price-to-Earnings Growth (PEG) Ratio | -0.00 | 0.03 | -0.06 | 0.65 | 0.10 |
| Enterprise Value Multiple | -2.66 | 17.67 | 10.26 | 4.65 | 3.32 |
| Enterprise Value | 42.68M | 46.41M | 38.85M | 39.72M | 26.21M |
| EV to EBITDA | -2.66 | 17.67 | 10.26 | 4.65 | 3.32 |
| EV to Sales | 0.31 | 0.28 | 0.85 | 0.15 | 0.10 |
| EV to Free Cash Flow | -1.99 | -25.73 | 6.96 | -5.81 | 28.89 |
| EV to Operating Cash Flow | -2.31 | -69.79 | 5.70 | -7.88 | 9.97 |
| Tangible Book Value Per Share | -0.04 | 0.96 | 1.62 | 1.55 | 1.45 |
| Shareholders’ Equity Per Share | 0.03 | 1.03 | 1.21 | 1.01 | 0.93 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.20 | -0.09 | 0.39 | 0.57 | 0.51 |
| Revenue Per Share | 5.76 | 6.95 | 1.97 | 11.82 | 12.02 |
| Net Income Per Share | -1.04 | -0.13 | 0.03 | -0.03 | -0.08 |
| Tax Burden | 1.20 | 1.90 | 1.10 | -0.15 | -0.43 |
| Interest Burden | 1.13 | -3.14 | 0.54 | 0.84 | 0.88 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.24 | 0.21 | 0.00 | 0.08 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 |
| Income Quality | 0.75 | 0.21 | 1.75 | -2.37 | 1.31 |
Currency in USD
