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

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3P Learning Ltd. Ratios

AU:3PL's free cash flow for Q4 2025 was AU$0.35. For the 2025 fiscal year, AU:3PL's free cash flow was decreased by AU$ and operating cash flow was AU$0.05. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
0.42 0.35 0.92 0.77 0.72
Quick Ratio
0.41 0.34 0.91 0.76 0.71
Cash Ratio
0.15 0.04 0.24 0.52 0.45
Solvency Ratio
0.02 -0.60 0.35 0.24 >-0.01
Operating Cash Flow Ratio
0.22 -0.22 0.15 0.19 0.02
Short-Term Operating Cash Flow Coverage
20.45 -12.19 0.00 0.00 0.00
Net Current Asset Value
AU$ -34.92MAU$ -40.21MAU$ -9.15MAU$ -18.27MAU$ -21.27M
Leverage Ratios
Debt-to-Assets Ratio
<0.01 0.02 <0.01 <0.01 0.01
Debt-to-Equity Ratio
<0.01 0.02 <0.01 0.01 0.02
Debt-to-Capital Ratio
<0.01 0.02 <0.01 0.01 0.02
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.42 1.43 1.31 1.33 1.31
Debt Service Coverage Ratio
2.90 -28.69 252.23 187.49 2.04
Interest Coverage Ratio
0.31 -2.39 61.64 4.76 -45.98
Debt to Market Cap
<0.01 <0.01 0.00 0.00 0.00
Interest Debt Per Share
<0.01 0.01 <0.01 <0.01 0.01
Net Debt to EBITDA
-2.49 -0.03 -0.65 -1.94 9.85
Profitability Margins
Gross Profit Margin
34.80%22.87%30.30%27.95%16.52%
EBIT Margin
1.72%-59.96%3.86%-1.02%-20.33%
EBITDA Margin
2.81%-40.54%18.05%15.37%-3.85%
Operating Profit Margin
0.15%-0.51%4.96%0.41%-7.68%
Pretax Profit Margin
-0.09%-60.17%3.69%-1.22%-20.50%
Net Profit Margin
0.19%-51.90%5.96%-0.58%-16.31%
Continuous Operations Profit Margin
0.19%-51.86%5.94%-0.58%-16.31%
Net Income Per EBT
-218.75%86.25%161.47%47.63%79.56%
EBT Per EBIT
-56.80%11793.05%74.42%-299.24%266.83%
Return on Assets (ROA)
0.11%-28.72%2.42%-0.22%-3.66%
Return on Equity (ROE)
0.15%-40.94%3.17%-0.29%-4.81%
Return on Capital Employed (ROCE)
0.12%-0.39%2.59%0.20%-2.20%
Return on Invested Capital (ROIC)
-0.26%-0.33%4.15%0.09%-1.74%
Return on Tangible Assets
0.44%-130.42%11.19%-0.99%-19.44%
Earnings Yield
0.12%-20.77%2.09%-0.16%-2.59%
Efficiency Ratios
Receivables Turnover
16.63 17.75 12.74 13.25 4.93
Payables Turnover
28.78 32.77 26.41 29.27 26.96
Inventory Turnover
183.30 240.22 181.72 252.88 170.06
Fixed Asset Turnover
59.06 35.04 38.51 44.72 25.37
Asset Turnover
0.55 0.55 0.41 0.38 0.22
Working Capital Turnover Ratio
-3.73 -5.37 -11.40 -6.55 -9.12
Cash Conversion Cycle
11.26 10.94 16.85 16.51 62.66
Days of Sales Outstanding
21.95 20.56 28.66 27.54 74.05
Days of Inventory Outstanding
1.99 1.52 2.01 1.44 2.15
Days of Payables Outstanding
12.68 11.14 13.82 12.47 13.54
Operating Cycle
23.94 22.08 30.67 28.98 76.20
Cash Flow Ratios
Operating Cash Flow Per Share
0.05 -0.04 0.03 0.04 <0.01
Free Cash Flow Per Share
0.04 -0.06 0.02 0.02 -0.02
CapEx Per Share
<0.01 0.02 0.01 0.02 0.02
Free Cash Flow to Operating Cash Flow
0.97 1.35 0.53 0.55 -3.52
Dividend Paid and CapEx Coverage Ratio
31.36 -2.88 2.14 2.22 0.22
Capital Expenditure Coverage Ratio
31.36 -2.88 2.14 2.22 0.22
Operating Cash Flow Coverage Ratio
14.23 -3.95 5.66 5.27 0.41
Operating Cash Flow to Sales Ratio
0.12 -0.11 0.08 0.12 0.02
Free Cash Flow Yield
7.02%-5.97%1.53%1.83%-1.26%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
827.77 -4.82 47.74 -608.95 -38.59
Price-to-Sales (P/S) Ratio
1.59 2.50 2.84 3.53 6.29
Price-to-Book (P/B) Ratio
1.24 1.97 1.52 1.77 1.86
Price-to-Free Cash Flow (P/FCF) Ratio
14.23 -16.74 65.52 54.76 -79.34
Price-to-Operating Cash Flow Ratio
13.82 -22.54 34.89 30.14 279.25
Price-to-Earnings Growth (PEG) Ratio
8.24 <0.01 -0.04 6.47 0.04
Price-to-Fair Value
1.24 1.97 1.52 1.77 1.86
Enterprise Value Multiple
54.12 -6.19 15.12 21.00 -153.64
Enterprise Value
165.67M 275.91M 291.66M 313.87M 339.85M
EV to EBITDA
54.12 -6.19 15.12 21.00 -153.64
EV to Sales
1.52 2.51 2.73 3.23 5.92
EV to Free Cash Flow
13.61 -16.81 62.83 50.13 -74.56
EV to Operating Cash Flow
13.17 -22.63 33.46 27.60 262.43
Tangible Book Value Per Share
-0.04 -0.06 -0.02 -0.03 -0.05
Shareholders’ Equity Per Share
0.51 0.51 0.73 0.70 0.71
Tax and Other Ratios
Effective Tax Rate
3.19 0.14 -0.61 0.52 0.20
Revenue Per Share
0.40 0.40 0.39 0.35 0.21
Net Income Per Share
<0.01 -0.21 0.02 >-0.01 -0.03
Tax Burden
-2.19 0.86 1.61 0.48 0.80
Interest Burden
-0.05 1.00 0.96 1.19 1.01
Research & Development to Revenue
0.30 0.15 0.13 0.15 0.27
SG&A to Revenue
0.08 0.70 0.50 0.54 0.69
Stock-Based Compensation to Revenue
<0.01 0.00 <0.01 <0.01 >-0.01
Income Quality
59.88 0.21 1.37 -20.20 -0.14
Currency in AUD
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