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SmartKem (SMTK) Ratios
SmartKem Ratios
SMTK's free cash flow for Q2 2026 was $-1.82M. For the 2026 fiscal year, SMTK's free cash flow was increased by $0.00 and operating cash flow was $-1.82M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Mar 25 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.25 | 3.72 | 5.95 | 4.59 | 9.34 |
| Quick Ratio | 0.25 | 3.72 | 5.95 | 4.59 | 10.08 |
| Cash Ratio | 0.06 | 3.12 | 5.00 | 3.02 | 8.10 |
| Solvency Ratio | -1.62 | -4.24 | -2.56 | -6.72 | -10.86 |
| Operating Cash Flow Ratio | -1.31 | -3.54 | -4.55 | -6.45 | -6.98 |
| Short-Term Operating Cash Flow Coverage | -8.34 | -172.26 | -34.94 | -40.04 | 0.00 |
| Net Current Asset Value | $ -4.72M | $ 6.20M | $ 7.37M | $ 4.80M | $ 12.56M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.66 | 0.01 | 0.02 | 0.06 | 0.01 |
| Debt-to-Equity Ratio | -0.38 | 0.01 | 0.03 | 0.08 | 0.01 |
| Debt-to-Capital Ratio | -0.62 | 0.01 | 0.03 | 0.07 | 0.01 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | -0.58 | 1.35 | 1.39 | 1.28 | 1.11 |
| Debt Service Coverage Ratio | -10.01 | -209.81 | -41.29 | -40.96 | -833.37 |
| Interest Coverage Ratio | -178.25 | 0.00 | 0.00 | 0.00 | -788.05 |
| Debt to Market Cap | 0.11 | 0.00 | 0.03 | 0.01 | 0.00 |
| Interest Debt Per Share | 9.71 | 0.02 | 0.19 | 0.56 | 0.19 |
| Net Debt to EBITDA | -0.11 | 0.72 | 0.90 | 0.41 | 0.77 |
| Profitability Margins | |||||
| Gross Profit Margin | 60.98% | 60.98% | 14.81% | 17.50% | 55.56% |
| EBIT Margin | -1500.72% | -12665.85% | -36681.48% | -24235.00% | -95038.89% |
| EBITDA Margin | -1440.89% | -12024.39% | -35170.37% | -23080.00% | -87861.11% |
| Operating Profit Margin | -1866.86% | -12760.98% | -37003.70% | -24245.00% | -83183.33% |
| Pretax Profit Margin | -1511.19% | -12596.34% | -31477.78% | -28677.50% | -95144.44% |
| Net Profit Margin | -1507.75% | -12597.56% | -31477.78% | -28737.50% | -95250.00% |
| Continuous Operations Profit Margin | -1507.75% | -12597.56% | -31477.78% | -28737.50% | -95144.44% |
| Net Income Per EBT | 99.77% | 100.01% | 100.00% | 100.21% | 100.11% |
| EBT Per EBIT | 80.95% | 98.71% | 85.07% | 118.28% | 114.38% |
| Return on Assets (ROA) | -459.31% | -116.02% | -75.40% | -152.76% | -113.84% |
| Return on Equity (ROE) | 267.13% | -156.73% | -104.76% | -195.39% | -126.79% |
| Return on Capital Employed (ROCE) | 359.25% | -158.16% | -105.12% | -158.41% | -110.50% |
| Return on Invested Capital (ROIC) | 535.80% | -157.05% | -102.64% | -152.77% | -109.92% |
| Return on Tangible Assets | -459.31% | -116.02% | -75.40% | -152.76% | -113.84% |
| Earnings Yield | -120.41% | -109.26% | -110.87% | -66.38% | -27.18% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.26 | 0.09 | 0.02 | 0.03 | 0.02 |
| Payables Turnover | 0.06 | 0.04 | 0.06 | 0.14 | 0.02 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | -0.01 |
| Fixed Asset Turnover | 3.87 | 0.21 | 0.04 | 0.04 | 0.02 |
| Asset Turnover | 0.30 | 0.01 | 0.00 | 0.01 | 0.00 |
| Working Capital Turnover Ratio | 0.77 | 0.01 | 0.00 | 0.00 | 0.00 |
| Cash Conversion Cycle | -5662.31 | -5596.02 | 9804.45 | 9738.31 | -51657.64 |
| Days of Sales Outstanding | 289.07 | 4019.45 | 15438.15 | 12282.25 | 22711.11 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | -51100.00 |
| Days of Payables Outstanding | 5951.38 | 9615.47 | 5633.70 | 2543.94 | 23268.75 |
| Operating Cycle | 289.07 | 4019.45 | 15438.15 | 12282.25 | -28388.89 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -47.42 | -2.48 | -5.98 | -10.97 | -14.61 |
| Free Cash Flow Per Share | -48.18 | -2.51 | -5.99 | -11.07 | -15.09 |
| Dividend Paid and CapEx Coverage Ratio | -62.89 | -107.95 | -446.50 | -114.54 | -30.90 |
| Capital Expenditure Coverage Ratio | -62.89 | -107.95 | -446.50 | -114.54 | -30.90 |
| Operating Cash Flow Coverage Ratio | -5.12 | -112.44 | -32.28 | -19.46 | -91.62 |
| Operating Cash Flow to Sales Ratio | -11.10 | -98.73 | -297.67 | -226.22 | -585.33 |
| Free Cash Flow Yield | -90.05% | -86.43% | -105.08% | -52.71% | -17.24% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -0.83 | -0.91 | -0.90 | -1.51 | -3.68 |
| Price-to-Sales (P/S) Ratio | 12.52 | 115.30 | 283.92 | 432.93 | 3504.63 |
| Price-to-Book (P/B) Ratio | -2.22 | 1.43 | 0.94 | 2.94 | 4.67 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -1.11 | -1.16 | -0.95 | -1.90 | -5.80 |
| Price-to-Operating Cash Flow Ratio | -1.13 | -1.17 | -0.95 | -1.91 | -5.99 |
| Price-to-Earnings Growth (PEG) Ratio | 0.01 | 0.02 | 0.02 | 0.00 | 0.12 |
| Enterprise Value Multiple | -0.98 | -0.24 | 0.10 | -1.47 | -3.22 |
| Enterprise Value | 9.86M | 2.39M | -921.12K | 13.55M | 50.97M |
| EV to EBITDA | -0.98 | -0.24 | 0.10 | -1.47 | -3.22 |
| EV to Sales | 14.15 | 29.09 | -34.12 | 338.68 | 2831.80 |
| EV to Free Cash Flow | -1.26 | -0.29 | 0.11 | -1.48 | -4.69 |
| EV to Operating Cash Flow | -1.28 | -0.29 | 0.11 | -1.50 | -4.84 |
| Tangible Book Value Per Share | -24.12 | 2.02 | 6.03 | 7.13 | 18.76 |
| Shareholders’ Equity Per Share | -24.12 | 2.02 | 6.03 | 7.13 | 18.76 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | -0.00 | 0.00 | -0.00 | -0.00 |
| Revenue Per Share | 4.27 | 0.03 | 0.02 | 0.05 | 0.02 |
| Net Income Per Share | -64.42 | -3.17 | -6.32 | -13.94 | -23.78 |
| Tax Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Interest Burden | 1.01 | 0.99 | 0.86 | 1.18 | 1.00 |
| Research & Development to Revenue | 10.07 | 62.33 | 205.78 | 145.05 | 455.50 |
| SG&A to Revenue | 10.58 | 77.34 | 0.00 | 0.00 | 406.67 |
| Stock-Based Compensation to Revenue | 0.27 | 10.37 | 26.56 | 12.20 | 344.22 |
| Income Quality | -35.49 | 0.78 | 0.95 | 0.79 | 0.62 |
Currency in USD
