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Countplus Limited (AU:CUP)
ASX:CUP
Australian Market

Countplus Limited (CUP) Ratios

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Countplus Limited Ratios

AU:CUP's free cash flow for Q4 2025 was AU$0.31. For the 2025 fiscal year, AU:CUP's free cash flow was decreased by AU$ and operating cash flow was AU$0.08. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.01 1.01 1.04 1.09 1.05
Quick Ratio
1.01 1.01 0.82 1.09 1.05
Cash Ratio
0.19 0.19 0.21 0.13 0.08
Solvency Ratio
0.05 0.06 0.03 0.03 0.03
Operating Cash Flow Ratio
0.18 0.18 0.07 0.03 0.04
Short-Term Operating Cash Flow Coverage
3.86 3.86 1.49 2.99 11.70
Net Current Asset Value
AU$ -197.36MAU$ -197.36MAU$ -189.86MAU$ -168.91MAU$ -133.29M
Leverage Ratios
Debt-to-Assets Ratio
0.14 0.14 0.14 0.07 0.04
Debt-to-Equity Ratio
0.57 0.57 0.57 0.39 0.31
Debt-to-Capital Ratio
0.36 0.36 0.36 0.28 0.24
Long-Term Debt-to-Capital Ratio
0.27 0.27 0.28 0.17 0.11
Financial Leverage Ratio
4.02 4.02 3.99 5.90 6.93
Debt Service Coverage Ratio
2.50 2.56 1.25 3.54 4.98
Interest Coverage Ratio
0.00 2.65 1.09 3.98 4.06
Debt to Market Cap
0.24 0.29 0.65 0.29 0.12
Interest Debt Per Share
0.37 0.41 0.49 0.27 0.22
Net Debt to EBITDA
2.28 1.34 3.51 0.66 0.16
Profitability Margins
Gross Profit Margin
31.56%100.00%27.02%46.17%43.89%
EBIT Margin
8.12%13.53%1.05%10.60%10.81%
EBITDA Margin
12.40%20.95%9.26%11.87%12.46%
Operating Profit Margin
10.19%8.71%2.13%4.60%5.01%
Pretax Profit Margin
8.79%10.25%3.72%5.86%5.52%
Net Profit Margin
6.19%6.15%0.98%5.54%5.90%
Continuous Operations Profit Margin
7.88%7.82%3.01%8.13%8.49%
Net Income Per EBT
70.43%60.04%26.29%94.51%106.95%
EBT Per EBIT
86.29%117.62%174.42%127.38%110.11%
Return on Assets (ROA)
1.98%1.98%0.25%1.16%0.98%
Return on Equity (ROE)
8.06%7.96%1.01%6.83%6.78%
Return on Capital Employed (ROCE)
4.52%3.89%0.76%1.55%1.84%
Return on Invested Capital (ROIC)
3.17%2.88%0.60%2.86%3.19%
Return on Tangible Assets
2.80%2.80%0.35%1.46%1.18%
Earnings Yield
4.59%5.59%1.49%8.57%6.36%
Efficiency Ratios
Receivables Turnover
3.34 3.36 2.83 1.77 3.42
Payables Turnover
25.52 17.99 39.46 26.48 39.99
Inventory Turnover
0.00 0.00 3.19 0.00 48.62M
Fixed Asset Turnover
7.77 7.83 7.39 6.61 5.53
Asset Turnover
0.32 0.32 0.26 0.21 0.17
Working Capital Turnover Ratio
25.44 45.84 10.81 6.07 4.77
Cash Conversion Cycle
94.97 88.28 234.23 192.40 97.49
Days of Sales Outstanding
109.27 108.57 129.01 206.18 106.62
Days of Inventory Outstanding
0.00 0.00 114.47 0.00 <0.01
Days of Payables Outstanding
14.30 20.29 9.25 13.78 9.13
Operating Cycle
109.27 108.57 243.48 206.18 106.62
Cash Flow Ratios
Operating Cash Flow Per Share
0.13 0.13 0.06 0.05 0.10
Free Cash Flow Per Share
0.07 0.13 0.06 0.04 0.09
CapEx Per Share
0.06 <0.01 <0.01 <0.01 <0.01
Free Cash Flow to Operating Cash Flow
0.56 0.95 0.89 0.80 0.91
Dividend Paid and CapEx Coverage Ratio
1.39 2.39 1.66 1.03 2.47
Capital Expenditure Coverage Ratio
2.29 18.75 9.47 5.06 11.08
Operating Cash Flow Coverage Ratio
0.35 0.35 0.13 0.17 0.46
Operating Cash Flow to Sales Ratio
0.15 0.15 0.07 0.05 0.12
Free Cash Flow Yield
6.56%13.15%9.94%6.77%12.07%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
21.79 17.88 67.27 11.67 15.72
Price-to-Sales (P/S) Ratio
1.32 1.10 0.66 0.65 0.93
Price-to-Book (P/B) Ratio
1.73 1.42 0.68 0.80 1.07
Price-to-Free Cash Flow (P/FCF) Ratio
15.24 7.61 10.06 14.76 8.29
Price-to-Operating Cash Flow Ratio
8.78 7.20 9.00 11.84 7.54
Price-to-Earnings Growth (PEG) Ratio
0.24 0.03 -0.83 10.69 4.34
Price-to-Fair Value
1.73 1.42 0.68 0.80 1.07
Enterprise Value Multiple
12.91 6.59 10.61 6.10 7.60
Enterprise Value
229.79M 199.47M 111.01M 66.71M 82.06M
EV to EBITDA
12.91 6.59 10.61 6.10 7.60
EV to Sales
1.60 1.38 0.98 0.72 0.95
EV to Free Cash Flow
18.51 9.55 15.04 16.54 8.46
EV to Operating Cash Flow
10.41 9.04 13.45 13.27 7.70
Tangible Book Value Per Share
-0.03 -0.03 <0.01 -0.02 >-0.01
Shareholders’ Equity Per Share
0.65 0.67 0.83 0.68 0.68
Tax and Other Ratios
Effective Tax Rate
0.28 0.24 0.19 0.22 0.20
Revenue Per Share
0.84 0.87 0.86 0.84 0.78
Net Income Per Share
0.05 0.05 <0.01 0.05 0.05
Tax Burden
0.70 0.60 0.26 0.95 1.07
Interest Burden
1.08 0.76 3.54 0.55 0.51
Research & Development to Revenue
0.05 0.00 0.05 0.05 0.06
SG&A to Revenue
0.12 0.64 0.12 0.12 0.12
Stock-Based Compensation to Revenue
0.01 0.00 <0.01 <0.01 >-0.01
Income Quality
2.48 0.00 7.48 0.99 2.08
Currency in AUD