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Smart Sand (SND) Ratios
Smart Sand Ratios
SND's free cash flow for Q2 2026 was $-1.35M. For the 2026 fiscal year, SND's free cash flow was decreased by $-4.77M and operating cash flow was $3.41M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.76 | 1.75 | 1.14 | 1.31 | 1.52 |
| Quick Ratio | 1.14 | 1.17 | 0.64 | 0.92 | 1.21 |
| Cash Ratio | 0.45 | 0.04 | 0.11 | 0.11 | 0.53 |
| Solvency Ratio | 0.31 | 0.33 | 0.32 | 0.23 | -0.18 |
| Operating Cash Flow Ratio | 0.88 | 0.41 | 0.57 | 0.10 | 0.67 |
| Short-Term Operating Cash Flow Coverage | 10.70 | 5.38 | 2.00 | 0.93 | 4.63 |
| Net Current Asset Value | $ -12.18M | $ -22.21M | $ -42.13M | $ -48.42M | $ -59.00M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.11 | 0.11 | 0.13 | 0.12 | 0.15 |
| Debt-to-Equity Ratio | 0.15 | 0.15 | 0.18 | 0.18 | 0.23 |
| Debt-to-Capital Ratio | 0.13 | 0.13 | 0.15 | 0.15 | 0.19 |
| Long-Term Debt-to-Capital Ratio | 0.03 | 0.03 | 0.01 | 0.04 | 0.06 |
| Financial Leverage Ratio | 1.42 | 1.40 | 1.43 | 1.48 | 1.55 |
| Debt Service Coverage Ratio | 5.88 | 6.77 | 2.04 | 3.79 | -2.51 |
| Interest Coverage Ratio | -3.42 | 1.70 | -1.18 | -1.95 | -32.08 |
| Debt to Market Cap | 0.08 | 0.14 | 0.24 | 0.20 | 0.30 |
| Interest Debt Per Share | 0.96 | 1.00 | 1.16 | 1.09 | 1.37 |
| Net Debt to EBITDA | 0.53 | 1.12 | 1.38 | 1.56 | -0.94 |
| Profitability Margins | |||||
| Gross Profit Margin | 10.75% | 14.40% | 14.04% | 11.57% | -12.56% |
| EBIT Margin | -1.25% | 0.65% | -0.33% | -0.90% | -45.57% |
| EBITDA Margin | 7.86% | 10.20% | 9.22% | 9.77% | -24.96% |
| Operating Profit Margin | -1.52% | 0.96% | -0.51% | -1.22% | -50.13% |
| Pretax Profit Margin | -1.69% | 0.08% | -0.76% | -1.53% | -47.13% |
| Net Profit Margin | 0.41% | 0.96% | 1.57% | -0.27% | -40.01% |
| Continuous Operations Profit Margin | 0.41% | 0.96% | 1.57% | -0.27% | -40.01% |
| Net Income Per EBT | -24.08% | 1187.30% | -206.44% | 17.99% | 84.89% |
| EBT Per EBIT | 111.14% | 8.39% | 149.73% | 124.94% | 94.02% |
| Return on Assets (ROA) | 0.40% | 0.88% | 1.34% | -0.20% | -13.55% |
| Return on Equity (ROE) | 0.56% | 1.23% | 1.92% | -0.29% | -21.01% |
| Return on Capital Employed (ROCE) | -1.73% | 1.01% | -0.52% | -1.02% | -19.51% |
| Return on Invested Capital (ROIC) | 0.40% | 0.96% | 0.98% | -0.17% | -15.78% |
| Return on Tangible Assets | 0.40% | 0.89% | 1.37% | -0.20% | -13.82% |
| Earnings Yield | 0.86% | 3.43% | 6.18% | -0.93% | -68.15% |
| Efficiency Ratios | |||||
| Receivables Turnover | 10.82 | 6.62 | 11.12 | 6.68 | 6.54 |
| Payables Turnover | 31.26 | 15.69 | 15.86 | 15.67 | 16.81 |
| Inventory Turnover | 9.48 | 10.64 | 9.49 | 11.20 | 9.49 |
| Fixed Asset Turnover | 1.34 | 1.20 | 1.06 | 0.90 | 0.43 |
| Asset Turnover | 0.97 | 0.91 | 0.85 | 0.71 | 0.34 |
| Working Capital Turnover Ratio | 9.36 | 15.67 | 25.05 | 12.32 | 2.53 |
| Cash Conversion Cycle | 60.56 | 66.15 | 48.28 | 63.94 | 72.57 |
| Days of Sales Outstanding | 33.74 | 55.12 | 32.81 | 54.66 | 55.81 |
| Days of Inventory Outstanding | 38.50 | 34.29 | 38.48 | 32.58 | 38.47 |
| Days of Payables Outstanding | 11.68 | 23.26 | 23.01 | 23.30 | 21.71 |
| Operating Cycle | 72.24 | 89.42 | 71.29 | 87.24 | 94.28 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.13 | 0.46 | 0.80 | 0.13 | 0.78 |
| Free Cash Flow Per Share | 0.83 | 0.28 | 0.20 | -0.17 | 0.51 |
| Dividend Paid and CapEx Coverage Ratio | 2.51 | 1.64 | 1.35 | 0.43 | 2.89 |
| Capital Expenditure Coverage Ratio | 3.80 | 2.55 | 1.35 | 0.43 | 2.89 |
| Operating Cash Flow Coverage Ratio | 1.22 | 0.48 | 0.71 | 0.12 | 0.59 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.06 | 0.10 | 0.02 | 0.26 |
| Free Cash Flow Yield | 20.82% | 12.43% | 10.59% | -9.63% | 28.53% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 133.33 | 29.18 | 16.17 | -107.98 | -1.47 |
| Price-to-Sales (P/S) Ratio | 0.47 | 0.28 | 0.25 | 0.30 | 0.59 |
| Price-to-Book (P/B) Ratio | 0.65 | 0.36 | 0.31 | 0.31 | 0.31 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.80 | 8.04 | 9.44 | -10.38 | 3.50 |
| Price-to-Operating Cash Flow Ratio | 3.54 | 4.89 | 2.43 | 14.01 | 2.29 |
| Price-to-Earnings Growth (PEG) Ratio | -2.18 | -0.82 | -0.02 | 1.09 | 0.01 |
| Enterprise Value Multiple | 6.55 | 3.87 | 4.14 | 4.60 | -3.29 |
| Enterprise Value | 169.82M | 122.99M | 112.85M | 114.94M | 103.97M |
| EV to EBITDA | 6.55 | 3.87 | 4.14 | 4.60 | -3.29 |
| EV to Sales | 0.51 | 0.39 | 0.38 | 0.45 | 0.82 |
| EV to Free Cash Flow | 5.22 | 11.33 | 14.18 | -15.72 | 4.90 |
| EV to Operating Cash Flow | 3.85 | 6.88 | 3.64 | 21.21 | 3.21 |
| Tangible Book Value Per Share | 6.03 | 6.15 | 6.07 | 5.58 | 5.59 |
| Shareholders’ Equity Per Share | 6.14 | 6.28 | 6.22 | 5.74 | 5.77 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 1.24 | -10.87 | 3.06 | 0.82 | 0.15 |
| Revenue Per Share | 8.45 | 8.02 | 7.60 | 6.03 | 3.03 |
| Net Income Per Share | 0.03 | 0.08 | 0.12 | -0.02 | -1.21 |
| Tax Burden | -0.24 | 11.87 | -2.06 | 0.18 | 0.85 |
| Interest Burden | 1.36 | 0.12 | 2.30 | 1.70 | 1.03 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.12 | 0.12 | 0.13 | 0.12 | 0.20 |
| Stock-Based Compensation to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.03 |
| Income Quality | 32.80 | 5.97 | 6.67 | -7.71 | -0.64 |
Currency in USD