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YPF Sociedad Anonima (YPF) Ratios
YPF Sociedad Anonima Ratios
YPF's free cash flow for Q2 2026 was $1.25B. For the 2026 fiscal year, YPF's free cash flow was decreased by $-1.13B and operating cash flow was $2.37B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.87 | 0.78 | 0.90 | 1.08 | 1.19 |
| Quick Ratio | 0.68 | 0.60 | 0.56 | 1.07 | 1.19 |
| Cash Ratio | 0.13 | 0.13 | 0.23 | 0.16 | 0.16 |
| Solvency Ratio | 0.13 | 0.24 | -0.06 | 0.23 | 0.18 |
| Operating Cash Flow Ratio | 0.67 | 0.00 | 0.45 | 0.87 | 1.02 |
| Short-Term Operating Cash Flow Coverage | 2.11 | 0.00 | 1.46 | 3.65 | 4.61 |
| Net Current Asset Value | $ -17.29T | $ -11.05T | $ -8.29T | $ -1.81T | $ -1.08T |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.38 | 0.33 | 0.35 | 0.30 | 0.34 |
| Debt-to-Equity Ratio | 1.03 | 0.83 | 0.99 | 0.73 | 0.97 |
| Debt-to-Capital Ratio | 0.51 | 0.45 | 0.50 | 0.42 | 0.49 |
| Long-Term Debt-to-Capital Ratio | 0.43 | 0.38 | 0.43 | 0.36 | 0.44 |
| Financial Leverage Ratio | 2.72 | 2.52 | 2.80 | 2.48 | 2.85 |
| Debt Service Coverage Ratio | 1.02 | 1.00 | 0.21 | 1.40 | 1.60 |
| Interest Coverage Ratio | 1.75 | 1.43 | -1.60 | 1.73 | 0.56 |
| Debt to Market Cap | 1083.26 | 0.53 | 1.08 | 1.97 | 4.91 |
| Interest Debt Per Share | 44742.18 | 27507.81 | 18561.73 | 3889.51 | 2331.94 |
| Net Debt to EBITDA | 2.02 | 2.26 | 5.14 | 1.93 | 2.04 |
| Profitability Margins | |||||
| Gross Profit Margin | 27.00% | 27.63% | 17.68% | 25.76% | 22.41% |
| EBIT Margin | 10.09% | 8.92% | 2.87% | 11.37% | 7.22% |
| EBITDA Margin | 27.61% | 21.79% | 19.69% | 25.00% | 27.93% |
| Operating Profit Margin | 8.91% | 6.47% | -26.79% | 11.78% | 4.42% |
| Pretax Profit Margin | 4.98% | 5.42% | -16.03% | 15.80% | 4.83% |
| Net Profit Margin | -4.52% | 11.61% | -28.47% | 11.44% | 0.02% |
| Continuous Operations Profit Margin | -4.37% | 11.86% | -27.95% | 11.49% | -0.06% |
| Net Income Per EBT | -90.77% | 214.07% | 177.55% | 72.41% | 0.40% |
| EBT Per EBIT | 55.83% | 83.86% | 59.85% | 134.12% | 109.34% |
| Return on Assets (ROA) | -2.81% | 6.86% | -8.69% | 6.30% | 0.01% |
| Return on Equity (ROE) | -7.64% | 17.31% | -24.31% | 15.62% | 0.03% |
| Return on Capital Employed (ROCE) | 7.41% | 5.42% | -10.18% | 7.95% | 2.91% |
| Return on Invested Capital (ROIC) | -5.81% | -0.92% | -9.32% | 5.42% | -0.03% |
| Return on Tangible Assets | -2.85% | 6.95% | -8.78% | 6.39% | 0.01% |
| Earnings Yield | -8456.41% | 12.10% | -28.68% | 45.32% | 0.17% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.84 | 8.32 | 6.19 | 6.77 | 7.55 |
| Payables Turnover | 6.15 | 4.46 | 2.75 | 750.87 | 542.96 |
| Inventory Turnover | 9.22 | 8.13 | 3.74 | 1079.22 | 680.51 |
| Fixed Asset Turnover | 0.90 | 0.89 | 0.41 | 0.79 | 0.78 |
| Asset Turnover | 0.62 | 0.59 | 0.31 | 0.55 | 0.55 |
| Working Capital Turnover Ratio | -15.88 | -15.64 | -38.50 | 36.36 | 82.06 |
| Cash Conversion Cycle | 33.52 | 6.87 | 24.01 | 53.76 | 48.18 |
| Days of Sales Outstanding | 53.34 | 43.85 | 58.93 | 53.90 | 48.31 |
| Days of Inventory Outstanding | 39.57 | 44.88 | 97.63 | 0.34 | 0.54 |
| Days of Payables Outstanding | 59.39 | 81.86 | 132.55 | 0.49 | 0.67 |
| Operating Cycle | 92.91 | 88.73 | 156.56 | 54.24 | 48.85 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 18358.14 | 14.97 | 4042.02 | 1875.79 | 1018.38 |
| Free Cash Flow Per Share | -436.83 | 1.22 | -19.33 | 520.81 | 420.61 |
| Dividend Paid and CapEx Coverage Ratio | 0.98 | 1.09 | 1.00 | 1.38 | 1.70 |
| Capital Expenditure Coverage Ratio | 0.98 | 1.09 | 1.00 | 1.38 | 1.70 |
| Operating Cash Flow Coverage Ratio | 0.44 | 0.00 | 0.25 | 0.54 | 0.49 |
| Operating Cash Flow to Sales Ratio | 0.27 | 0.00 | 0.29 | 0.29 | 0.30 |
| Free Cash Flow Yield | -1208.06% | 0.00% | -0.14% | 32.06% | 107.23% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -0.01 | 7.10 | -3.49 | 2.21 | 599.49 |
| Price-to-Sales (P/S) Ratio | 0.00 | 0.96 | 0.99 | 0.25 | 0.12 |
| Price-to-Book (P/B) Ratio | 0.00 | 1.43 | 0.85 | 0.34 | 0.18 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -0.08 | 35990.97 | -718.85 | 3.12 | 0.93 |
| Price-to-Operating Cash Flow Ratio | 0.00 | 2925.15 | 3.44 | 0.87 | 0.39 |
| Price-to-Earnings Growth (PEG) Ratio | 0.00 | -0.02 | 0.00 | -0.13 | -1.64 |
| Enterprise Value Multiple | 2.03 | 6.67 | 10.18 | 2.94 | 2.46 |
| Enterprise Value | 14.84T | 25.99T | 10.99T | 1.86T | 904.23B |
| EV to EBITDA | 2.03 | 6.67 | 10.18 | 2.94 | 2.46 |
| EV to Sales | 0.56 | 1.45 | 2.00 | 0.73 | 0.69 |
| EV to Free Cash Flow | -86.68 | 54494.26 | -1451.60 | 9.08 | 5.47 |
| EV to Operating Cash Flow | 2.06 | 4428.99 | 6.94 | 2.52 | 2.26 |
| Tangible Book Value Per Share | 39285.45 | 30181.16 | 16109.53 | 4584.07 | 2049.69 |
| Shareholders’ Equity Per Share | 40033.25 | 30609.35 | 16393.47 | 4713.36 | 2138.26 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 1.88 | 1.19 | -0.74 | 0.27 | 1.01 |
| Revenue Per Share | 67687.07 | 45640.34 | 14001.08 | 6433.26 | 3349.43 |
| Net Income Per Share | -3057.84 | 5298.51 | -3985.51 | 736.04 | 0.65 |
| Tax Burden | -0.91 | 2.14 | 1.78 | 0.72 | 0.00 |
| Interest Burden | 0.49 | 0.61 | -5.58 | 1.39 | 0.67 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.09 | 0.11 | 0.04 | 0.03 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -6.21 | 2.45 | -1239.90 | 2.54 | -495.07 |
Currency in ARS
