AU:ARF's free cash flow for Q4 2025 was AU$0.92. For the 2025 fiscal year, AU:ARF's free cash flow was decreased by AU$ and operating cash flow was AU$0.91. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	2.02	0.72	1.00	1.09	0.99
Quick Ratio	2.02	0.72	1.25	1.20	0.99
Cash Ratio	0.46	0.39	0.57	0.84	0.53
Solvency Ratio	-0.04	0.10	0.21	0.96	0.57
Operating Cash Flow Ratio	2.07	1.96	2.11	2.19	1.96
Short-Term Operating Cash Flow Coverage	444.71	319.02	0.00	0.00	0.00
Net Current Asset Value	AU$ -400.41M	AU$ -386.23M	AU$ -340.63M	AU$ -320.73M	AU$ -246.69M
Leverage Ratios
Debt-to-Assets Ratio	0.24	0.23	0.22	0.21	0.21
Debt-to-Equity Ratio	0.35	0.35	0.28	0.28	0.27
Debt-to-Capital Ratio	0.26	0.26	0.22	0.22	0.21
Long-Term Debt-to-Capital Ratio	0.26	0.26	0.22	0.22	0.21
Financial Leverage Ratio	1.51	1.51	1.31	1.30	1.31
Debt Service Coverage Ratio	0.00	5.40	8.54	8.12	10.61
Interest Coverage Ratio	7.36	6.61	8.59	11.52	19.80
Debt to Market Cap	0.29	0.27	0.26	0.22	0.19
Interest Debt Per Share	1.13	1.11	1.01	0.96	0.71
Net Debt to EBITDA	0.00	4.87	3.79	4.89	4.08
Profitability Margins
Gross Profit Margin	92.11%	92.11%	92.30%	99.29%	99.01%
EBIT Margin	91.29%	91.42%	90.38%	418.37%	98.35%
EBITDA Margin	0.00%	76.30%	91.86%	75.76%	80.35%
Operating Profit Margin	92.11%	92.11%	92.30%	121.39%	98.35%
Pretax Profit Margin	74.05%	58.58%	79.63%	411.47%	239.98%
Net Profit Margin	74.05%	58.58%	79.63%	411.47%	239.98%
Continuous Operations Profit Margin	74.05%	58.58%	79.63%	411.47%	239.98%
Net Income Per EBT	100.00%	100.00%	100.00%	100.00%	100.00%
EBT Per EBIT	80.39%	63.59%	86.27%	338.97%	244.00%
Return on Assets (ROA)	4.38%	3.54%	4.73%	22.01%	14.36%
Return on Equity (ROE)	6.67%	5.37%	6.19%	28.60%	18.81%
Return on Capital Employed (ROCE)	5.56%	5.68%	5.59%	6.61%	6.02%
Return on Invested Capital (ROIC)	5.56%	5.68%	5.59%	6.77%	5.33%
Return on Tangible Assets	4.41%	3.57%	4.80%	22.33%	14.63%
Earnings Yield	5.55%	4.14%	5.66%	22.66%	13.44%
Efficiency Ratios
Receivables Turnover	-1.09K	26.53	22.23	97.30	81.16
Payables Turnover	0.63	0.00	0.00	0.00	0.00
Inventory Turnover	0.00	0.00	-1.03	-0.19	0.00
Fixed Asset Turnover	0.06	75.23	142.56	103.76	69.81
Asset Turnover	0.06	0.06	0.06	0.05	0.06
Working Capital Turnover Ratio	6.47	-21.88	77.25	79.77	2.64
Cash Conversion Cycle	-583.88	13.76	-336.43	-1.94K	4.50
Days of Sales Outstanding	-0.33	13.76	16.42	3.75	4.50
Days of Inventory Outstanding	0.00	0.00	-352.85	-1.94K	0.00
Days of Payables Outstanding	583.55	0.00	0.00	0.00	0.00
Operating Cycle	-0.33	13.76	-336.43	-1.94K	4.50
Cash Flow Ratios
Operating Cash Flow Per Share	0.19	0.18	0.17	0.17	0.15
Free Cash Flow Per Share	0.19	0.18	-0.03	-0.13	-0.16
CapEx Per Share	0.40	0.17	0.20	0.30	0.31
Free Cash Flow to Operating Cash Flow	1.00	1.00	-0.19	-0.79	-1.06
Dividend Paid and CapEx Coverage Ratio	0.35	0.60	0.52	0.39	0.33
Capital Expenditure Coverage Ratio	0.47	1.03	0.84	0.56	0.48
Operating Cash Flow Coverage Ratio	0.17	0.17	0.18	0.18	0.21
Operating Cash Flow to Sales Ratio	0.67	0.64	0.64	0.72	0.75
Free Cash Flow Yield	4.99%	4.50%	-0.87%	-3.11%	-4.44%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	18.03	24.18	17.66	4.41	7.44
Price-to-Sales (P/S) Ratio	13.51	14.16	14.07	18.16	17.86
Price-to-Book (P/B) Ratio	1.19	1.30	1.09	1.26	1.40
Price-to-Free Cash Flow (P/FCF) Ratio	20.02	22.24	-114.32	-32.14	-22.52
Price-to-Operating Cash Flow Ratio	19.78	22.24	21.91	25.39	23.92
Price-to-Earnings Growth (PEG) Ratio	0.18	-1.02	-0.23	0.04	0.09
Price-to-Fair Value	1.19	1.30	1.09	1.26	1.40
Enterprise Value Multiple	0.00	23.44	19.10	28.86	26.31
Enterprise Value	1.91B	1.76B	1.64B	1.78B	1.46B
EV to EBITDA	0.00	23.44	19.10	28.86	26.31
EV to Sales	17.33	17.88	17.55	21.86	21.14
EV to Free Cash Flow	25.68	28.08	-142.63	-38.70	-26.66
EV to Operating Cash Flow	25.68	28.08	27.33	30.57	28.32
Tangible Book Value Per Share	3.45	3.40	3.38	3.32	2.51
Shareholders’ Equity Per Share	3.09	3.03	3.44	3.38	2.57
Tax and Other Ratios
Effective Tax Rate	0.00	0.00	0.00	-0.02	0.12
Revenue Per Share	0.28	0.28	0.27	0.24	0.20
Net Income Per Share	0.20	0.16	0.21	0.97	0.48
Tax Burden	1.00	1.00	1.00	1.00	1.00
Interest Burden	0.81	0.64	0.88	0.98	2.44
Research & Development to Revenue	0.00	0.00	0.00	<0.01	<0.01
SG&A to Revenue	0.00	0.07	0.00	0.08	0.08
Stock-Based Compensation to Revenue	0.02	0.01	0.02	0.01	0.01
Income Quality	0.91	1.09	0.82	0.19	0.36

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