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AB Science SA (ABSCF)
OTHER OTC:ABSCF
US Market

AB Science SA (ABSCF) Ratios

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AB Science SA Ratios

ABSCF's free cash flow for Q2 2025 was €0.29. For the 2025 fiscal year, ABSCF's free cash flow was decreased by € and operating cash flow was €-5.30. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
0.67 0.71 1.04 0.90 1.04
Quick Ratio
0.67 0.70 1.02 0.88 1.03
Cash Ratio
0.27 0.39 0.32 0.31 0.50
Solvency Ratio
-0.16 -0.15 -0.20 -0.22 -0.31
Operating Cash Flow Ratio
-0.37 0.03 -0.90 -0.76 -0.98
Short-Term Operating Cash Flow Coverage
-2.49 0.14 -8.87 -4.06 -68.71
Net Current Asset Value
€ -36.22M€ -32.41M€ -27.12M€ -38.64M€ -26.28M
Leverage Ratios
Debt-to-Assets Ratio
0.90 0.80 0.75 1.00 0.39
Debt-to-Equity Ratio
-0.70 -0.78 -0.91 -0.67 -0.36
Debt-to-Capital Ratio
-2.32 -3.50 -10.01 -2.05 -0.56
Long-Term Debt-to-Capital Ratio
-1.30 -1.44 -3.67 -1.09 -0.41
Financial Leverage Ratio
-0.78 -0.98 -1.21 -0.67 -0.92
Debt Service Coverage Ratio
-0.51 -0.52 -1.85 -1.74 -56.84
Interest Coverage Ratio
-3.95 -4.95 -3.39 -4.68 -246.57
Debt to Market Cap
0.22 0.38 0.10 0.07 0.01
Interest Debt Per Share
0.35 0.37 0.46 0.58 0.18
Net Debt to EBITDA
-3.14 -2.13 -1.02 -1.24 0.02
Profitability Margins
Gross Profit Margin
110.13%116.42%60.52%96.76%93.09%
EBIT Margin
-509.15%-520.90%-1384.43%-1483.61%-1135.16%
EBITDA Margin
-435.05%-458.68%-1319.28%-1399.58%-1080.02%
Operating Profit Margin
-509.15%-567.44%-1384.43%-1663.67%-859.24%
Pretax Profit Margin
-831.45%-730.60%-1235.57%-1420.77%-897.76%
Net Profit Margin
-831.45%-730.50%-1035.88%-1421.19%-900.00%
Continuous Operations Profit Margin
-831.45%-730.60%-1035.88%-1421.19%-900.00%
Net Income Per EBT
100.00%99.99%83.84%100.03%100.25%
EBT Per EBIT
163.30%128.75%89.25%85.40%104.48%
Return on Assets (ROA)
-40.25%-33.79%-39.41%-57.11%-67.99%
Return on Equity (ROE)
33.44%32.97%47.82%38.17%62.35%
Return on Capital Employed (ROCE)
-184.71%-221.85%-197.02%-2091.60%-364.42%
Return on Invested Capital (ROIC)
-65.96%-64.20%-126.09%-293.79%-312.54%
Return on Tangible Assets
-42.48%-35.84%-41.70%-61.29%-72.87%
Earnings Yield
-12.01%-16.67%-5.50%-4.07%-2.54%
Efficiency Ratios
Receivables Turnover
5.24 1.30 4.11 1.40 0.19
Payables Turnover
-0.01 -0.03 0.03 <0.01 <0.01
Inventory Turnover
-2.89 -0.96 1.14 0.07 0.79
Fixed Asset Turnover
0.94 1.19 1.24 0.76 1.01
Asset Turnover
0.05 0.05 0.04 0.04 0.08
Working Capital Turnover Ratio
-0.17 -0.41 -1.29 -1.28 0.72
Cash Conversion Cycle
33.48K 12.34K -10.15K -138.58K -35.02K
Days of Sales Outstanding
69.66 281.58 88.80 260.22 1.90K
Days of Inventory Outstanding
-126.35 -381.59 320.21 5.37K 463.65
Days of Payables Outstanding
-33.54K -12.44K 10.55K 144.21K 37.38K
Operating Cycle
-56.69 -100.01 409.01 5.63K 2.36K
Cash Flow Ratios
Operating Cash Flow Per Share
-0.12 <0.01 -0.34 -0.37 -0.36
Free Cash Flow Per Share
-0.12 <0.01 -0.35 -0.38 -0.37
CapEx Per Share
<0.01 <0.01 <0.01 0.01 0.01
Free Cash Flow to Operating Cash Flow
1.03 0.70 1.02 1.04 1.03
Dividend Paid and CapEx Coverage Ratio
-33.88 3.39 -48.90 -27.13 -30.46
Capital Expenditure Coverage Ratio
-33.88 3.39 -48.90 -27.13 -30.46
Operating Cash Flow Coverage Ratio
-0.36 0.03 -0.88 -0.73 -2.06
Operating Cash Flow to Sales Ratio
-6.70 0.49 -17.39 -18.24 -10.69
Free Cash Flow Yield
-8.66%0.79%-9.42%-5.42%-3.11%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-8.33 -6.00 -18.19 -24.55 -39.43
Price-to-Sales (P/S) Ratio
79.65 43.83 188.42 348.87 354.85
Price-to-Book (P/B) Ratio
-2.60 -1.98 -8.70 -9.37 -24.58
Price-to-Free Cash Flow (P/FCF) Ratio
-11.55 127.00 -10.62 -18.45 -32.14
Price-to-Operating Cash Flow Ratio
-10.34 89.50 -10.83 -19.13 -33.20
Price-to-Earnings Growth (PEG) Ratio
-0.08 0.16 1.05 7.36 3.35
Price-to-Fair Value
-2.60 -1.98 -8.70 -9.37 -24.58
Enterprise Value Multiple
-21.45 -11.69 -15.30 -26.17 -32.83
Enterprise Value
95.85M 57.47M 195.80M 350.90M 569.88M
EV to EBITDA
-21.45 -11.69 -15.30 -26.17 -32.83
EV to Sales
93.33 53.61 201.86 366.29 354.62
EV to Free Cash Flow
-13.54 155.34 -11.37 -19.37 -32.12
EV to Operating Cash Flow
-13.94 109.48 -11.61 -20.08 -33.18
Tangible Book Value Per Share
-0.49 -0.47 -0.45 -0.79 -0.52
Shareholders’ Equity Per Share
-0.47 -0.45 -0.42 -0.76 -0.49
Tax and Other Ratios
Effective Tax Rate
0.28 0.30 0.16 >-0.01 >-0.01
Revenue Per Share
0.02 0.02 0.02 0.02 0.03
Net Income Per Share
-0.15 -0.15 -0.20 -0.29 -0.30
Tax Burden
1.00 1.00 0.84 1.00 1.00
Interest Burden
1.63 1.40 0.89 0.96 0.79
Research & Development to Revenue
3.17 3.67 14.36 13.93 6.99
SG&A to Revenue
2.61 1.69 3.11 1.95 2.23
Stock-Based Compensation to Revenue
1.89 0.95 0.62 0.14 0.16
Income Quality
0.81 -0.07 1.68 1.28 1.19
Currency in EUR