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EarlyPay Limited (AU:EPY)
ASX:EPY
Australian Market

EarlyPay Limited (EPY) Ratios

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EarlyPay Limited Ratios

AU:EPY's free cash flow for Q2 2026 was AU$0.57. For the 2026 fiscal year, AU:EPY's free cash flow was decreased by AU$ and operating cash flow was AU$0.31. See a summary of the company’s cash flow.
Ratios
TTM
Jun 25Jun 24Jun 23Jun 22
Liquidity Ratios
Current Ratio
0.76 1.40 1.33 1.76 1.42
Quick Ratio
0.76 1.40 1.33 1.76 1.42
Cash Ratio
0.14 0.27 0.25 0.37 0.21
Solvency Ratio
0.01 0.03 0.02 -0.02 0.04
Operating Cash Flow Ratio
0.03 0.06 0.06 0.06 0.05
Short-Term Operating Cash Flow Coverage
0.03 0.07 0.06 0.07 0.09
Net Current Asset Value
AU$ -60.14MAU$ -44.20MAU$ -25.30MAU$ -33.88MAU$ -42.14M
Leverage Ratios
Debt-to-Assets Ratio
0.77 0.75 0.75 0.78 0.60
Debt-to-Equity Ratio
3.51 3.19 3.26 3.82 3.45
Debt-to-Capital Ratio
0.78 0.76 0.77 0.79 0.78
Long-Term Debt-to-Capital Ratio
<0.01 0.57 0.52 0.66 0.64
Financial Leverage Ratio
4.56 4.25 4.32 4.90 5.79
Debt Service Coverage Ratio
0.07 0.15 0.14 0.08 0.17
Interest Coverage Ratio
1.22 1.22 1.39 0.54 2.57
Debt to Market Cap
6.11 4.42 4.98 5.08 2.13
Interest Debt Per Share
1.00 0.93 0.90 1.04 1.08
Net Debt to EBITDA
10.74 8.17 7.66 21.72 8.83
Profitability Margins
Gross Profit Margin
64.20%59.07%74.46%68.51%24.19%
EBIT Margin
34.99%41.35%41.98%14.47%96.44%
EBITDA Margin
38.62%47.76%47.03%17.29%105.27%
Operating Profit Margin
38.47%41.08%49.26%17.17%96.44%
Pretax Profit Margin
3.59%7.67%6.46%-17.25%58.91%
Net Profit Margin
3.06%5.63%4.49%-12.79%50.95%
Continuous Operations Profit Margin
3.06%5.63%4.49%-12.79%50.95%
Net Income Per EBT
85.24%73.46%69.44%74.15%86.48%
EBT Per EBIT
9.32%18.66%13.12%-100.45%61.08%
Return on Assets (ROA)
0.48%0.91%0.78%-2.15%2.68%
Return on Equity (ROE)
2.15%3.87%3.37%-10.54%15.54%
Return on Capital Employed (ROCE)
27.47%12.01%17.68%4.80%10.61%
Return on Invested Capital (ROIC)
5.26%4.95%6.03%2.18%5.71%
Return on Tangible Assets
0.53%1.01%0.87%-2.55%2.86%
Earnings Yield
3.71%5.40%5.19%-14.09%9.60%
Efficiency Ratios
Receivables Turnover
0.34 0.33 0.32 0.31 0.13
Payables Turnover
9.55 10.92 5.66 4.48 7.43
Inventory Turnover
0.00 0.00 0.00 0.00 0.00
Fixed Asset Turnover
45.20 35.44 26.14 39.72 32.36
Asset Turnover
0.16 0.16 0.17 0.17 0.05
Working Capital Turnover Ratio
-30.04 0.93 0.67 0.56 0.36
Cash Conversion Cycle
1.05K 1.09K 1.09K 1.11K 2.77K
Days of Sales Outstanding
1.09K 1.12K 1.15K 1.19K 2.82K
Days of Inventory Outstanding
0.00 0.00 0.00 0.00 0.00
Days of Payables Outstanding
38.21 33.41 64.44 81.39 49.14
Operating Cycle
1.09K 1.12K 1.15K 1.19K 2.82K
Cash Flow Ratios
Operating Cash Flow Per Share
0.03 0.03 0.03 0.03 0.05
Free Cash Flow Per Share
0.03 0.03 0.03 0.03 0.04
CapEx Per Share
<0.01 <0.01 <0.01 <0.01 <0.01
Free Cash Flow to Operating Cash Flow
1.00 0.96 0.88 0.90 0.94
Dividend Paid and CapEx Coverage Ratio
3.23 8.15 8.51 1.51 1.74
Capital Expenditure Coverage Ratio
213.79 27.72 8.51 10.09 17.34
Operating Cash Flow Coverage Ratio
0.03 0.04 0.04 0.03 0.04
Operating Cash Flow to Sales Ratio
0.14 0.18 0.17 0.15 0.49
Free Cash Flow Yield
16.94%16.55%17.46%15.10%8.67%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
26.14 18.52 19.26 -7.09 10.42
Price-to-Sales (P/S) Ratio
0.79 1.04 0.86 0.91 5.31
Price-to-Book (P/B) Ratio
0.58 0.72 0.65 0.75 1.62
Price-to-Free Cash Flow (P/FCF) Ratio
5.72 6.04 5.73 6.62 11.53
Price-to-Operating Cash Flow Ratio
5.74 5.82 5.05 5.97 10.87
Price-to-Earnings Growth (PEG) Ratio
-0.65 0.79 -0.15 0.05 0.22
Price-to-Fair Value
0.58 0.72 0.65 0.75 1.62
Enterprise Value Multiple
12.80 10.36 9.50 26.96 13.87
Enterprise Value
251.48M 251.87M 243.75M 282.31M 379.02M
EV to EBITDA
12.86 10.36 9.50 26.96 13.87
EV to Sales
4.97 4.95 4.47 4.66 14.60
EV to Free Cash Flow
35.81 28.65 29.60 34.03 31.73
EV to Operating Cash Flow
35.65 27.62 26.12 30.65 29.90
Tangible Book Value Per Share
0.16 0.16 0.14 0.06 0.20
Shareholders’ Equity Per Share
0.27 0.27 0.25 0.25 0.30
Tax and Other Ratios
Effective Tax Rate
0.15 0.27 0.31 0.26 0.14
Revenue Per Share
0.19 0.19 0.19 0.21 0.09
Net Income Per Share
<0.01 0.01 <0.01 -0.03 0.05
Tax Burden
0.85 0.73 0.69 0.74 0.86
Interest Burden
0.10 0.19 0.15 -1.19 0.61
Research & Development to Revenue
0.01 0.01 0.00 <0.01 <0.01
SG&A to Revenue
0.05 0.28 0.26 0.24 0.56
Stock-Based Compensation to Revenue
<0.01 0.00 0.00 <0.01 <0.01
Income Quality
4.56 0.00 3.81 -1.19 0.96
Currency in AUD