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Winmark (WINA) Ratios
Winmark Ratios
WINA's free cash flow for Q3 2026 was $12.72M. For the 2026 fiscal year, WINA's free cash flow was decreased by $-221.80K and operating cash flow was $12.94M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.49 | 3.02 | 1.60 | 1.71 | 1.75 |
| Quick Ratio | 2.42 | 2.94 | 1.56 | 1.64 | 1.71 |
| Cash Ratio | 1.85 | 2.40 | 1.28 | 1.29 | 1.14 |
| Solvency Ratio | 0.54 | 0.53 | 0.47 | 0.44 | 0.62 |
| Operating Cash Flow Ratio | 7.92 | 8.29 | 4.21 | 4.13 | 4.85 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 10.43 | 10.38 | 11.42 |
| Net Current Asset Value | $ -64.47M | $ -62.52M | $ -71.38M | $ -73.98M | $ -48.55M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 2.60 | 2.35 | 2.51 | 2.55 | 1.95 |
| Debt-to-Equity Ratio | -1.21 | -1.23 | -1.23 | -1.26 | -1.34 |
| Debt-to-Capital Ratio | 5.83 | 5.26 | 5.34 | 4.87 | 3.93 |
| Long-Term Debt-to-Capital Ratio | 7.18 | 6.74 | 11.39 | 9.29 | 10.10 |
| Financial Leverage Ratio | -0.46 | -0.53 | -0.49 | -0.49 | -0.69 |
| Debt Service Coverage Ratio | 18.47 | 15.38 | 6.07 | 6.06 | 7.38 |
| Interest Coverage Ratio | 22.31 | 18.53 | 17.24 | 18.39 | 34.95 |
| Debt to Market Cap | 0.04 | 0.04 | 0.05 | 0.09 | 0.05 |
| Interest Debt Per Share | 18.94 | 18.74 | 21.80 | 23.08 | 14.68 |
| Net Debt to EBITDA | 0.96 | 0.92 | 1.07 | 1.17 | 0.79 |
| Profitability Margins | |||||
| Gross Profit Margin | 96.39% | 95.80% | 94.16% | 94.23% | 93.87% |
| EBIT Margin | 64.59% | 66.53% | 65.41% | 65.85% | 65.63% |
| EBITDA Margin | 65.86% | 67.90% | 66.69% | 67.03% | 66.50% |
| Operating Profit Margin | 63.44% | 65.11% | 64.01% | 65.85% | 65.63% |
| Pretax Profit Margin | 61.75% | 63.01% | 61.70% | 62.38% | 63.76% |
| Net Profit Margin | 48.40% | 49.15% | 48.27% | 48.43% | 51.04% |
| Continuous Operations Profit Margin | 48.40% | 49.15% | 48.27% | 48.43% | 51.04% |
| Net Income Per EBT | 78.39% | 78.00% | 78.23% | 77.63% | 80.05% |
| EBT Per EBIT | 97.33% | 96.78% | 96.40% | 94.72% | 97.14% |
| Return on Assets (ROA) | 167.39% | 148.84% | 138.70% | 129.45% | 148.41% |
| Return on Equity (ROE) | -77.59% | -78.27% | -67.92% | -63.97% | -102.14% |
| Return on Capital Employed (ROCE) | 284.08% | 243.29% | 287.91% | 269.95% | 303.38% |
| Return on Invested Capital (ROIC) | 222.69% | 189.76% | 183.42% | 172.86% | 194.27% |
| Return on Tangible Assets | 189.42% | 169.32% | 158.39% | 148.77% | 151.84% |
| Earnings Yield | 2.86% | 2.87% | 2.77% | 4.79% | 4.38% |
| Efficiency Ratios | |||||
| Receivables Turnover | 44.20 | 56.73 | 55.25 | 40.76 | 44.17 |
| Payables Turnover | 1.85 | 2.19 | 2.83 | 2.21 | 2.28 |
| Inventory Turnover | 8.56 | 8.59 | 12.59 | 6.10 | 14.73 |
| Fixed Asset Turnover | 28.87 | 23.04 | 20.32 | 18.42 | 15.77 |
| Asset Turnover | 3.46 | 3.03 | 2.87 | 2.67 | 2.91 |
| Working Capital Turnover Ratio | 9.20 | 9.82 | 12.07 | 10.88 | 10.90 |
| Cash Conversion Cycle | -145.93 | -117.99 | -93.53 | -96.05 | -126.88 |
| Days of Sales Outstanding | 8.26 | 6.43 | 6.61 | 8.95 | 8.26 |
| Days of Inventory Outstanding | 42.62 | 42.49 | 29.00 | 59.88 | 24.78 |
| Days of Payables Outstanding | 196.81 | 166.91 | 129.14 | 164.88 | 159.92 |
| Operating Cycle | 50.88 | 48.92 | 35.60 | 68.83 | 33.04 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 12.65 | 11.99 | 12.64 | 12.56 | 13.17 |
| Free Cash Flow Per Share | 12.59 | 11.93 | 12.53 | 11.50 | 13.09 |
| Dividend Paid and CapEx Coverage Ratio | 0.91 | 1.08 | 1.00 | 1.91 | 1.45 |
| Capital Expenditure Coverage Ratio | 233.47 | 216.31 | 114.60 | 11.90 | 170.77 |
| Operating Cash Flow Coverage Ratio | 0.69 | 0.67 | 0.60 | 0.56 | 0.92 |
| Operating Cash Flow to Sales Ratio | 0.52 | 0.52 | 0.53 | 0.54 | 0.62 |
| Free Cash Flow Yield | 3.07% | 3.01% | 3.00% | 4.88% | 5.27% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 34.97 | 34.88 | 36.17 | 20.86 | 22.84 |
| Price-to-Sales (P/S) Ratio | 16.92 | 17.14 | 17.46 | 10.10 | 11.66 |
| Price-to-Book (P/B) Ratio | -27.13 | -27.29 | -24.56 | -13.35 | -23.33 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 32.57 | 33.20 | 33.32 | 20.51 | 18.97 |
| Price-to-Operating Cash Flow Ratio | 32.43 | 33.04 | 33.03 | 18.78 | 18.86 |
| Price-to-Earnings Growth (PEG) Ratio | 10.74 | -21.20 | 16.35 | 5.27 | 0.64 |
| Enterprise Value Multiple | 26.65 | 26.16 | 27.24 | 16.25 | 18.32 |
| Enterprise Value | 1.51B | 1.44B | 1.51B | 886.47M | 952.73M |
| EV to EBITDA | 26.65 | 26.16 | 27.24 | 16.25 | 18.32 |
| EV to Sales | 17.55 | 17.76 | 18.17 | 10.89 | 12.18 |
| EV to Free Cash Flow | 33.79 | 34.41 | 34.68 | 22.10 | 19.82 |
| EV to Operating Cash Flow | 33.64 | 34.25 | 34.38 | 20.24 | 19.71 |
| Tangible Book Value Per Share | -15.94 | -15.44 | -18.03 | -18.81 | -10.81 |
| Shareholders’ Equity Per Share | -15.12 | -14.52 | -17.00 | -17.67 | -10.64 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.22 | 0.22 | 0.22 | 0.20 |
| Revenue Per Share | 24.24 | 23.12 | 23.92 | 23.34 | 21.30 |
| Net Income Per Share | 11.73 | 11.36 | 11.55 | 11.30 | 10.87 |
| Tax Burden | 0.78 | 0.78 | 0.78 | 0.78 | 0.80 |
| Interest Burden | 0.96 | 0.95 | 0.94 | 0.95 | 0.97 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.33 | 0.31 | 0.29 | 0.28 | 0.28 |
| Stock-Based Compensation to Revenue | 0.03 | 0.02 | 0.02 | 0.02 | 0.02 |
| Income Quality | 1.08 | 1.06 | 1.09 | 1.11 | 1.21 |
Currency in USD
