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3P Learning Ltd. (AU:3PL)
ASX:3PL
Australian Market

3P Learning Ltd. (3PL) Ratios

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3P Learning Ltd. Ratios

AU:3PL's free cash flow for Q2 2026 was AU$0.21. For the 2026 fiscal year, AU:3PL's free cash flow was decreased by AU$ and operating cash flow was AU$-0.04. See a summary of the company’s cash flow.
Ratios
TTM
Jun 25Jun 24Jun 23Jun 22
Liquidity Ratios
Current Ratio
0.40 0.42 0.35 0.92 0.77
Quick Ratio
0.39 0.41 0.34 0.91 0.76
Cash Ratio
0.15 0.15 0.04 0.24 0.52
Solvency Ratio
0.21 0.19 -0.60 0.35 0.24
Operating Cash Flow Ratio
0.20 0.22 -0.22 0.15 0.19
Short-Term Operating Cash Flow Coverage
13.44 20.45 -12.19 12.71 10.15
Net Current Asset Value
AU$ -33.02MAU$ -34.92MAU$ -40.21MAU$ -9.15MAU$ -18.27M
Leverage Ratios
Debt-to-Assets Ratio
0.01 <0.01 0.02 <0.01 <0.01
Debt-to-Equity Ratio
0.02 <0.01 0.02 <0.01 0.01
Debt-to-Capital Ratio
0.02 <0.01 0.02 <0.01 0.01
Long-Term Debt-to-Capital Ratio
<0.01 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.37 1.42 1.43 1.31 1.33
Debt Service Coverage Ratio
10.14 9.82 -28.69 25.05 11.88
Interest Coverage Ratio
-0.21 5.77 -2.39 23.21 -3.20
Debt to Market Cap
0.02 <0.01 <0.01 <0.01 <0.01
Interest Debt Per Share
<0.01 <0.01 0.01 <0.01 <0.01
Net Debt to EBITDA
-0.49 -0.69 -0.03 -0.65 -1.94
Profitability Margins
Gross Profit Margin
28.44%100.00%22.87%30.30%26.32%
EBIT Margin
0.86%0.41%-59.96%3.86%-1.02%
EBITDA Margin
10.12%10.18%-40.54%18.05%15.37%
Operating Profit Margin
-0.06%2.89%-0.51%3.91%-0.62%
Pretax Profit Margin
1.33%-0.09%-60.17%3.69%-1.22%
Net Profit Margin
1.15%0.19%-51.90%5.96%-0.55%
Continuous Operations Profit Margin
1.15%0.19%-51.86%5.94%-0.58%
Net Income Per EBT
86.13%-218.75%86.25%161.47%45.35%
EBT Per EBIT
-2069.57%-3.05%11793.05%94.42%195.37%
Return on Assets (ROA)
0.64%0.11%-28.72%2.42%-0.21%
Return on Equity (ROE)
0.87%0.15%-40.94%3.17%-0.28%
Return on Capital Employed (ROCE)
-0.05%2.20%-0.39%2.04%-0.31%
Return on Invested Capital (ROIC)
-0.04%-4.77%-0.33%2.02%-0.14%
Return on Tangible Assets
2.67%0.44%-130.42%11.19%-0.94%
Earnings Yield
1.53%0.12%-20.77%2.09%-0.16%
Efficiency Ratios
Receivables Turnover
12.33 16.60 17.75 12.74 13.25
Payables Turnover
24.76 28.78 32.77 26.41 29.27
Inventory Turnover
285.17 183.30 240.22 181.72 252.88
Fixed Asset Turnover
48.07 58.95 35.04 38.51 44.72
Asset Turnover
0.55 0.55 0.55 0.41 0.38
Working Capital Turnover Ratio
-3.45 -3.18 -5.37 -11.40 -6.55
Cash Conversion Cycle
16.15 11.30 10.94 16.85 16.51
Days of Sales Outstanding
29.61 21.99 20.56 28.66 27.54
Days of Inventory Outstanding
1.28 1.99 1.52 2.01 1.44
Days of Payables Outstanding
14.74 12.68 11.14 13.82 12.47
Operating Cycle
30.89 23.98 22.08 30.67 28.98
Cash Flow Ratios
Operating Cash Flow Per Share
0.04 0.05 -0.04 0.03 0.04
Free Cash Flow Per Share
0.03 0.03 -0.06 0.02 0.02
CapEx Per Share
<0.01 0.02 0.02 0.01 0.02
Free Cash Flow to Operating Cash Flow
0.97 0.62 1.35 0.53 0.55
Dividend Paid and CapEx Coverage Ratio
34.13 2.62 -2.88 2.14 2.22
Capital Expenditure Coverage Ratio
34.13 2.62 -2.88 2.14 2.22
Operating Cash Flow Coverage Ratio
4.28 14.23 -3.95 5.66 5.27
Operating Cash Flow to Sales Ratio
0.09 0.12 -0.11 0.08 0.12
Free Cash Flow Yield
11.69%4.42%-5.97%1.53%1.83%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
66.56 838.21 -4.82 47.74 -639.63
Price-to-Sales (P/S) Ratio
0.76 1.62 2.50 2.84 3.53
Price-to-Book (P/B) Ratio
0.58 1.25 1.97 1.52 1.77
Price-to-Free Cash Flow (P/FCF) Ratio
8.70 22.65 -16.74 65.52 54.76
Price-to-Operating Cash Flow Ratio
8.45 14.00 -22.54 34.89 30.14
Price-to-Earnings Growth (PEG) Ratio
0.14 -8.35 <0.01 -0.04 6.78
Price-to-Fair Value
0.58 1.25 1.97 1.52 1.77
Enterprise Value Multiple
7.06 15.19 -6.19 15.12 21.00
Enterprise Value
75.23M 168.40M 275.91M 291.66M 313.87M
EV to EBITDA
6.93 15.19 -6.19 15.12 21.00
EV to Sales
0.70 1.55 2.51 2.73 3.23
EV to Free Cash Flow
8.00 21.67 -16.81 62.83 50.13
EV to Operating Cash Flow
7.76 13.39 -22.63 33.46 27.60
Tangible Book Value Per Share
-0.02 -0.04 -0.06 -0.02 -0.03
Shareholders’ Equity Per Share
0.52 0.51 0.51 0.73 0.70
Tax and Other Ratios
Effective Tax Rate
0.14 3.19 0.14 -0.61 0.52
Revenue Per Share
0.39 0.40 0.40 0.39 0.35
Net Income Per Share
<0.01 <0.01 -0.21 0.02 >-0.01
Tax Burden
0.86 -2.19 0.86 1.61 0.45
Interest Burden
1.55 -0.21 1.00 0.96 1.19
Research & Development to Revenue
0.23 0.00 0.15 0.13 0.15
SG&A to Revenue
0.04 0.51 0.70 0.50 0.54
Stock-Based Compensation to Revenue
<0.01 0.00 0.00 <0.01 <0.01
Income Quality
7.88 0.00 0.21 1.37 -20.20
Currency in AUD