BELFA's free cash flow for Q3 2025 was $0.40. For the 2025 fiscal year, BELFA's free cash flow was decreased by $ and operating cash flow was $0.18. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	3.06	3.45	2.80	2.94	3.20
Quick Ratio	1.75	2.21	1.53	1.69	2.06
Cash Ratio	0.46	0.81	0.52	0.55	0.97
Solvency Ratio	0.21	0.38	0.23	0.14	0.11
Operating Cash Flow Ratio	0.47	0.98	0.30	0.04	0.53
Short-Term Operating Cash Flow Coverage	7.23	0.00	0.00	0.00	8.72
Net Current Asset Value	$ -56.09M	$ 150.41M	$ 83.29M	$ 25.91M	$ 12.15M
Leverage Ratios
Debt-to-Assets Ratio	0.26	0.14	0.21	0.26	0.29
Debt-to-Equity Ratio	0.26	0.24	0.44	0.64	0.70
Debt-to-Capital Ratio	0.21	0.20	0.31	0.39	0.41
Long-Term Debt-to-Capital Ratio	0.20	0.15	0.27	0.35	0.37
Financial Leverage Ratio	1.00	1.68	2.14	2.45	2.44
Debt Service Coverage Ratio	2.92	31.58	23.21	11.20	2.85
Interest Coverage Ratio	3.16	30.87	19.28	2.44	-0.17
Debt to Market Cap	0.13	0.07	0.21	0.53	0.62
Interest Debt Per Share	131.90	6.69	8.41	9.75	9.62
Net Debt to EBITDA	1.43	-0.07	0.55	1.71	1.62
Profitability Margins
Gross Profit Margin	38.69%	33.74%	28.04%	24.73%	25.71%
EBIT Margin	16.55%	13.46%	10.69%	4.66%	2.48%
EBITDA Margin	20.50%	15.55%	12.96%	7.76%	6.00%
Operating Profit Margin	15.03%	13.75%	9.96%	1.59%	-0.17%
Pretax Profit Margin	14.30%	13.02%	9.03%	5.03%	2.61%
Net Profit Margin	10.09%	11.54%	8.05%	4.57%	2.75%
Continuous Operations Profit Margin	11.41%	11.54%	8.05%	4.57%	2.75%
Net Income Per EBT	70.52%	88.63%	89.21%	90.83%	105.43%
EBT Per EBIT	95.16%	94.68%	90.65%	316.61%	-1530.39%
Return on Assets (ROA)	6.87%	12.92%	9.40%	4.85%	2.82%
Return on Equity (ROE)	12.50%	21.68%	20.08%	11.89%	6.89%
Return on Capital Employed (ROCE)	11.81%	19.08%	15.36%	2.16%	-0.22%
Return on Invested Capital (ROIC)	9.33%	16.68%	13.50%	1.93%	-0.22%
Return on Tangible Assets	12.67%	14.90%	10.95%	5.85%	3.51%
Earnings Yield	20.14%	8.65%	11.47%	11.73%	6.87%
Efficiency Ratios
Receivables Turnover	5.15	6.60	5.21	4.71	5.45
Payables Turnover	7.34	10.48	7.29	6.20	8.70
Inventory Turnover	2.40	3.11	2.73	2.94	3.46
Fixed Asset Turnover	9.34	11.22	11.21	9.14	9.56
Asset Turnover	0.68	1.12	1.17	1.06	1.03
Working Capital Turnover Ratio	2.52	2.48	2.83	2.65	2.42
Cash Conversion Cycle	173.41	138.03	153.66	143.01	130.67
Days of Sales Outstanding	70.83	55.29	70.03	77.51	67.01
Days of Inventory Outstanding	152.29	117.55	133.71	124.35	105.62
Days of Payables Outstanding	49.71	34.82	50.08	58.85	41.95
Operating Cycle	223.12	172.84	203.74	201.86	172.63
Cash Flow Ratios
Operating Cash Flow Per Share	28.08	8.48	2.82	0.33	3.29
Free Cash Flow Per Share	21.09	7.53	2.20	-0.34	2.90
CapEx Per Share	6.99	0.95	0.62	0.67	0.39
Free Cash Flow to Operating Cash Flow	0.75	0.89	0.78	-1.03	0.88
Dividend Paid and CapEx Coverage Ratio	3.26	6.94	3.29	0.36	5.22
Capital Expenditure Coverage Ratio	4.02	8.94	4.56	0.49	8.42
Operating Cash Flow Coverage Ratio	0.24	1.31	0.35	0.03	0.35
Operating Cash Flow to Sales Ratio	0.09	0.17	0.06	<0.01	0.10
Free Cash Flow Yield	2.30%	11.28%	6.84%	-2.25%	21.81%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	4.94	11.55	8.72	8.53	14.56
Price-to-Sales (P/S) Ratio	2.97	1.33	0.70	0.39	0.40
Price-to-Book (P/B) Ratio	0.34	2.50	1.75	1.01	1.00
Price-to-Free Cash Flow (P/FCF) Ratio	43.29	8.87	14.62	-44.43	4.58
Price-to-Operating Cash Flow Ratio	5.45	7.87	11.41	45.70	4.04
Price-to-Earnings Growth (PEG) Ratio	0.17	0.20	0.08	0.09	-0.06
Price-to-Fair Value	0.34	2.50	1.75	1.01	1.00
Enterprise Value Multiple	15.94	8.51	5.96	6.73	8.28
Enterprise Value	2.13B	846.27M	505.68M	283.98M	231.58M
EV to EBITDA	16.00	8.51	5.96	6.73	8.28
EV to Sales	3.28	1.32	0.77	0.52	0.50
EV to Free Cash Flow	47.74	8.79	16.09	-59.60	5.70
EV to Operating Cash Flow	35.86	7.81	12.56	61.31	5.02
Tangible Book Value Per Share	34.60	20.70	12.83	8.58	6.85
Shareholders’ Equity Per Share	450.50	26.66	18.39	14.79	13.25
Tax and Other Ratios
Effective Tax Rate	0.20	0.11	0.11	0.09	-0.05
Revenue Per Share	307.03	50.08	45.85	38.51	33.20
Net Income Per Share	30.96	5.78	3.69	1.76	0.91
Tax Burden	0.71	0.89	0.89	0.91	1.05
Interest Burden	0.86	0.97	0.84	1.08	1.05
Research & Development to Revenue	0.05	0.04	0.03	0.04	0.05
SG&A to Revenue	0.00	0.00	0.00	0.16	0.00
Stock-Based Compensation to Revenue	<0.01	<0.01	<0.01	<0.01	<0.01
Income Quality	0.80	1.47	0.76	0.19	3.60

Currency in USD

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