Spanish Mountain Gold (SPAUF) Ratios
Spanish Mountain Gold Ratios
SPAUF's free cash flow for Q2 2026 was $-7.38M. For the 2026 fiscal year, SPAUF's free cash flow was decreased by $-7.29M and operating cash flow was $-90.95K. See a summary of the company’s cash flow.
| Ratios | Mar 26 | Mar 25 | Mar 24 | Mar 23 | Mar 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 7.80 | 8.21 | 7.72 | 2.55 | 5.00 |
| Quick Ratio | 7.80 | 8.21 | 7.72 | 2.55 | 5.00 |
| Cash Ratio | 6.80 | 7.83 | 7.12 | 2.27 | 4.61 |
| Solvency Ratio | -0.19 | -1.53 | -2.97 | -0.46 | -0.48 |
| Operating Cash Flow Ratio | -4.16 | -2.01 | -4.90 | -0.38 | -0.32 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | -11.62 | -11.64 |
| Net Current Asset Value | $ -9.15M | $ 5.60M | $ 2.89M | $ 1.42M | $ 5.44M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.12 | 1.02 | 1.01 | 1.02 | 1.02 |
| Debt Service Coverage Ratio | -253.12 | -73.17 | -128.12 | -16.21 | -19.71 |
| Interest Coverage Ratio | -295.41 | -85.84 | -144.89 | -124.05 | -253.18 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Debt to EBITDA | 2.00 | 2.73 | 1.34 | 2.53 | 6.25 |
| Profitability Margins | |||||
| Gross Profit Margin | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| EBIT Margin | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| EBITDA Margin | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Operating Profit Margin | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Pretax Profit Margin | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Net Profit Margin | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Continuous Operations Profit Margin | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Net Income Per EBT | 137.26% | 100.00% | 91.26% | 83.93% | 84.24% |
| EBT Per EBIT | 64.48% | 86.29% | 101.26% | 92.92% | 100.39% |
| Return on Assets (ROA) | -2.10% | -2.31% | -2.20% | -0.93% | -1.03% |
| Return on Equity (ROE) | -2.35% | -2.35% | -2.22% | -0.95% | -1.05% |
| Return on Capital Employed (ROCE) | -2.38% | -2.70% | -2.39% | -1.21% | -1.24% |
| Return on Invested Capital (ROIC) | -2.38% | -2.70% | -2.18% | -1.01% | -1.04% |
| Return on Tangible Assets | -2.10% | -2.31% | -2.20% | -0.86% | -0.95% |
| Earnings Yield | -2.41% | -6.33% | -3.29% | -1.62% | -1.33% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Payables Turnover | 0.18 | 0.12 | 0.20 | 0.08 | 0.07 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 92105610561056.11 |
| Fixed Asset Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Asset Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Working Capital Turnover Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash Conversion Cycle | -1981.33 | -3076.01 | -1805.71 | -4822.34 | -4937.86 |
| Days of Sales Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 1981.33 | 3076.01 | 1805.71 | 4822.34 | 4937.86 |
| Operating Cycle | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.01 | -0.00 | -0.01 | -0.00 | -0.00 |
| Free Cash Flow Per Share | -0.03 | -0.02 | -0.02 | -0.01 | -0.02 |
| Dividend Paid and CapEx Coverage Ratio | -0.21 | -0.32 | -0.64 | -0.10 | -0.08 |
| Capital Expenditure Coverage Ratio | -0.21 | -0.32 | -0.64 | -0.10 | -0.08 |
| Operating Cash Flow Coverage Ratio | -14.16 | -7.63 | -7.83 | -1.23 | -5.84 |
| Operating Cash Flow to Sales Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Free Cash Flow Yield | -12.12% | -18.76% | -8.94% | -9.15% | -9.08% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -41.67 | -15.87 | -30.40 | -61.75 | -75.30 |
| Price-to-Sales (P/S) Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Price-to-Book (P/B) Ratio | 0.98 | 0.37 | 0.67 | 0.59 | 0.79 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -8.25 | -5.33 | -11.19 | -10.93 | -11.01 |
| Price-to-Operating Cash Flow Ratio | -46.73 | -22.12 | -28.59 | -116.44 | -156.07 |
| Price-to-Earnings Growth (PEG) Ratio | 4.38 | -2.34 | -0.24 | 5.97 | -10.16 |
| Enterprise Value Multiple | -57.67 | -13.27 | -27.54 | -53.66 | -62.47 |
| Enterprise Value | 105.92M | 32.31M | 62.06M | 51.68M | 66.08M |
| EV to EBITDA | -57.67 | -13.27 | -27.54 | -53.66 | -62.47 |
| EV to Sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| EV to Free Cash Flow | -7.97 | -4.42 | -10.67 | -10.44 | -10.01 |
| EV to Operating Cash Flow | -45.16 | -18.35 | -27.26 | -111.19 | -141.89 |
| Tangible Book Value Per Share | 0.24 | 0.27 | 0.27 | 0.27 | 0.28 |
| Shareholders’ Equity Per Share | 0.24 | 0.27 | 0.27 | 0.27 | 0.28 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.37 | 0.00 | 0.09 | 0.16 | 0.16 |
| Revenue Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income Per Share | -0.01 | -0.01 | -0.01 | -0.00 | -0.00 |
| Tax Burden | 1.37 | 1.00 | 0.91 | 0.84 | 0.84 |
| Interest Burden | 1.01 | 1.01 | 1.01 | 1.01 | 1.06 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.89 | 0.71 | 1.06 | 0.53 | 0.48 |
Currency in CAD
