Simpple Ltd. (SPPL) Ratios
Simpple Ltd. Ratios
SPPL's free cash flow for Q2 2026 was $-6.79M. For the 2026 fiscal year, SPPL's free cash flow was decreased by $-20.47K and operating cash flow was $-6.77M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.91 | 0.88 | 1.51 | 1.09 | 1.32 |
| Quick Ratio | 0.80 | 0.69 | 1.32 | 0.83 | 1.01 |
| Cash Ratio | 0.44 | 0.12 | 0.26 | 0.13 | 0.21 |
| Solvency Ratio | -0.44 | -0.79 | -1.35 | -0.09 | 0.04 |
| Operating Cash Flow Ratio | -0.25 | -0.28 | -1.64 | 0.01 | -0.08 |
| Short-Term Operating Cash Flow Coverage | -0.66 | -2.22 | -10.01 | 0.04 | -0.31 |
| Net Current Asset Value | $ -1.08M | $ -525.85K | $ 1.72M | $ -1.13M | $ -1.11M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.31 | 0.09 | 0.17 | 0.48 | 0.67 |
| Debt-to-Equity Ratio | 0.99 | 0.25 | 0.41 | 8.61 | -3.72 |
| Debt-to-Capital Ratio | 0.50 | 0.20 | 0.29 | 0.90 | 1.37 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.13 | 0.80 | 1.67 |
| Financial Leverage Ratio | 3.22 | 2.71 | 2.47 | 18.05 | -5.54 |
| Debt Service Coverage Ratio | -0.88 | -5.89 | -7.30 | -0.26 | 0.36 |
| Interest Coverage Ratio | -7.26 | -129.66 | -41.24 | -7.44 | 0.35 |
| Debt to Market Cap | 0.09 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.68 | 0.04 | 0.11 | 0.19 | 0.21 |
| Net Debt to EBITDA | -0.10 | -0.03 | -0.04 | -9.93 | 4.44 |
| Profitability Margins | |||||
| Gross Profit Margin | 49.60% | 59.93% | 52.11% | 55.29% | 55.67% |
| EBIT Margin | -62.18% | -113.09% | -157.13% | -8.26% | 9.33% |
| EBITDA Margin | -48.77% | -94.71% | -145.54% | -3.47% | 13.72% |
| Operating Profit Margin | -62.85% | -117.20% | -161.06% | -14.95% | 1.33% |
| Pretax Profit Margin | -70.84% | -114.00% | -161.04% | -10.27% | 5.57% |
| Net Profit Margin | -70.84% | -104.23% | -161.53% | -12.10% | 1.57% |
| Continuous Operations Profit Margin | -70.84% | -104.23% | -161.53% | -12.10% | 1.57% |
| Net Income Per EBT | 100.00% | 91.43% | 100.31% | 117.74% | 28.26% |
| EBT Per EBIT | 112.72% | 97.27% | 99.99% | 68.71% | 417.97% |
| Return on Assets (ROA) | -37.22% | -60.72% | -86.39% | -13.50% | 1.33% |
| Return on Equity (ROE) | -119.97% | -164.27% | -213.46% | -243.78% | -7.40% |
| Return on Capital Employed (ROCE) | -94.65% | -183.71% | -181.15% | -53.55% | 4.08% |
| Return on Invested Capital (ROIC) | -53.41% | -134.75% | -149.06% | -31.35% | 0.65% |
| Return on Tangible Assets | -52.86% | -95.24% | -104.91% | -16.55% | 1.33% |
| Earnings Yield | -13.03% | -2.35% | -0.77% | -0.10% | 0.01% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.69 | 3.24 | 1.06 | 8.35 | 1.96 |
| Payables Turnover | 7.16 | 1.72 | 4.53 | 9.20 | 5.86 |
| Inventory Turnover | 3.59 | 1.95 | 2.59 | 2.82 | 1.67 |
| Fixed Asset Turnover | 4.69 | 26.77 | 16.98 | 17.13 | 18.86 |
| Asset Turnover | 0.53 | 0.58 | 0.53 | 1.12 | 0.85 |
| Working Capital Turnover Ratio | -9.96 | 4.21 | 3.46 | 8.62 | 4.63 |
| Cash Conversion Cycle | 105.30 | 87.69 | 406.01 | 133.59 | 342.40 |
| Days of Sales Outstanding | 54.55 | 112.62 | 345.59 | 43.69 | 186.11 |
| Days of Inventory Outstanding | 101.75 | 187.49 | 141.06 | 129.59 | 218.55 |
| Days of Payables Outstanding | 51.01 | 212.42 | 80.64 | 39.69 | 62.26 |
| Operating Cycle | 156.31 | 300.11 | 486.65 | 173.28 | 404.66 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.31 | -0.07 | -0.48 | 0.00 | -0.02 |
| Free Cash Flow Per Share | -0.66 | -0.16 | -0.54 | -0.08 | -0.02 |
| Dividend Paid and CapEx Coverage Ratio | -0.90 | -0.82 | -8.26 | 0.04 | -2.62 |
| Capital Expenditure Coverage Ratio | -0.90 | -0.82 | -8.26 | 0.04 | -2.62 |
| Operating Cash Flow Coverage Ratio | -0.53 | -1.86 | -5.14 | 0.02 | -0.09 |
| Operating Cash Flow to Sales Ratio | -0.31 | -0.30 | -1.61 | 0.01 | -0.07 |
| Free Cash Flow Yield | -12.06% | -1.50% | -0.87% | -0.14% | -0.05% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -7.70 | -43.69 | -129.06 | -1045.94 | 13222.95 |
| Price-to-Sales (P/S) Ratio | 5.44 | 44.39 | 208.47 | 126.52 | 208.25 |
| Price-to-Book (P/B) Ratio | 9.21 | 69.96 | 275.50 | 2549.80 | -978.50 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -8.29 | -66.64 | -115.52 | -696.67 | -2145.32 |
| Price-to-Operating Cash Flow Ratio | -17.49 | -148.16 | -129.51 | 16867.16 | -2962.65 |
| Price-to-Earnings Growth (PEG) Ratio | -0.04 | 0.91 | -0.15 | 0.79 | -114.04 |
| Enterprise Value Multiple | -11.25 | -46.90 | -143.28 | -3651.68 | 1522.48 |
| Enterprise Value | 31.89M | 171.25M | 977.38M | 825.94M | 872.87M |
| EV to EBITDA | -11.25 | -46.90 | -143.28 | -3651.68 | 1522.48 |
| EV to Sales | 5.49 | 44.42 | 208.53 | 126.87 | 208.86 |
| EV to Free Cash Flow | -8.36 | -66.68 | -115.55 | -698.57 | -2151.60 |
| EV to Operating Cash Flow | -17.64 | -148.26 | -129.54 | 16913.17 | -2971.33 |
| Tangible Book Value Per Share | 0.03 | 0.00 | 0.13 | -0.05 | -0.05 |
| Shareholders’ Equity Per Share | 0.59 | 0.16 | 0.23 | 0.02 | -0.05 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | 0.09 | -0.00 | -0.18 | 0.72 |
| Revenue Per Share | 1.00 | 0.25 | 0.30 | 0.42 | 0.25 |
| Net Income Per Share | -0.71 | -0.26 | -0.48 | -0.05 | 0.00 |
| Tax Burden | 1.00 | 0.91 | 1.00 | 1.18 | 0.28 |
| Interest Burden | 1.14 | 1.01 | 1.02 | 1.24 | 0.60 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 1.12 | 1.77 | 1.06 | 0.70 | 0.54 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.43 | 0.29 | 1.00 | -0.06 | -4.46 |
Currency in SGD
