Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	2.01	1.56	1.27	0.66
Quick Ratio	―	2.01	1.56	1.15	0.60
Cash Ratio	―	0.93	0.88	0.43	0.27
Solvency Ratio	―	0.18	0.34	-0.21	-0.14
Operating Cash Flow Ratio	―	0.26	0.33	-0.32	-0.27
Short-Term Operating Cash Flow Coverage	―	9.61	3.87	-13.71	-1.31
Net Current Asset Value	€ ―	€ -2.87M	€ -6.57M	€ -4.81M	€ -14.01M
Leverage Ratios
Debt-to-Assets Ratio	―	0.16	0.22	0.16	0.11
Debt-to-Equity Ratio	―	0.21	0.33	0.23	0.35
Debt-to-Capital Ratio	―	0.17	0.25	0.19	0.26
Long-Term Debt-to-Capital Ratio	―	0.17	0.24	0.18	0.00
Financial Leverage Ratio	―	1.35	1.52	1.49	3.13
Debt Service Coverage Ratio	―	2.80	3.95	-7.52	-0.53
Interest Coverage Ratio	―	2.20	0.65	-24.00	-5.95
Debt to Market Cap	―	0.11	0.14	0.11	0.18
Interest Debt Per Share	―	0.02	0.03	0.02	0.04
Net Debt to EBITDA	―	0.97	0.85	-1.47	0.58
Profitability Margins
Gross Profit Margin	―	47.82%	45.95%	22.16%	-9.97%
EBIT Margin	―	13.08%	19.87%	-34.27%	-50.33%
EBITDA Margin	―	15.42%	42.68%	-15.30%	-39.16%
Operating Profit Margin	―	9.65%	5.74%	-30.24%	-51.26%
Pretax Profit Margin	―	8.69%	11.09%	-35.53%	-58.94%
Net Profit Margin	―	8.14%	6.58%	-36.53%	-62.14%
Continuous Operations Profit Margin	―	8.14%	6.58%	-36.53%	-62.14%
Net Income Per EBT	―	93.67%	59.34%	102.83%	105.42%
EBT Per EBIT	―	90.04%	193.14%	117.49%	114.99%
Return on Assets (ROA)	―	3.71%	2.46%	-14.62%	-10.11%
Return on Equity (ROE)	―	5.03%	3.74%	-21.74%	-31.67%
Return on Capital Employed (ROCE)	―	4.86%	2.37%	-14.29%	-18.52%
Return on Invested Capital (ROIC)	―	3.98%	2.41%	-14.55%	-15.32%
Return on Tangible Assets	―	11.07%	7.75%	-31.49%	-20.28%
Earnings Yield	―	2.70%	1.57%	-10.26%	-16.55%
Efficiency Ratios
Receivables Turnover	―	4.89	6.53	4.13	1.00
Payables Turnover	―	5.47	3.60	3.79	0.46
Inventory Turnover	―	474.05	0.00	17.09	5.51
Fixed Asset Turnover	―	3.93	2.64	1.68	1.44
Asset Turnover	―	0.46	0.37	0.40	0.16
Working Capital Turnover Ratio	―	6.29	8.11	-4.28	-1.20
Cash Conversion Cycle	―	8.70	-45.58	13.54	-366.92
Days of Sales Outstanding	―	74.71	55.87	88.36	366.83
Days of Inventory Outstanding	―	0.77	0.00	21.36	66.26
Days of Payables Outstanding	―	66.78	101.45	96.18	800.01
Operating Cycle	―	75.48	55.87	109.72	433.09
Cash Flow Ratios
Operating Cash Flow Per Share	―	<0.01	<0.01	>-0.01	-0.05
Free Cash Flow Per Share	―	<0.01	>-0.01	-0.03	-0.05
CapEx Per Share	―	<0.01	<0.01	0.02	<0.01
Free Cash Flow to Operating Cash Flow	―	0.18	-1.35	4.17	1.03
Dividend Paid and CapEx Coverage Ratio	―	1.22	0.43	-0.32	-33.18
Capital Expenditure Coverage Ratio	―	1.22	0.43	-0.32	-33.18
Operating Cash Flow Coverage Ratio	―	0.16	0.14	-0.31	-1.31
Operating Cash Flow to Sales Ratio	―	0.05	0.08	-0.12	-0.91
Free Cash Flow Yield	―	0.32%	-2.61%	-14.10%	-24.88%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	37.08	63.64	-9.75	-6.04
Price-to-Sales (P/S) Ratio	―	3.02	4.19	3.56	3.75
Price-to-Book (P/B) Ratio	―	1.86	2.38	2.12	1.91
Price-to-Free Cash Flow (P/FCF) Ratio	―	313.86	-38.32	-7.09	-4.02
Price-to-Operating Cash Flow Ratio	―	55.90	51.66	-29.55	-4.14
Price-to-Earnings Growth (PEG) Ratio	―	0.63	-0.55	0.26	0.07
Price-to-Fair Value	―	1.86	2.38	2.12	1.91
Enterprise Value Multiple	―	20.54	10.66	-24.75	-9.01
Enterprise Value	―	54.68M	62.36M	54.71M	25.30M
EV to EBITDA	―	20.54	10.66	-24.75	-9.01
EV to Sales	―	3.17	4.55	3.79	3.53
EV to Free Cash Flow	―	329.37	-41.63	-7.54	-3.78
EV to Operating Cash Flow	―	58.67	56.13	-31.42	-3.89
Tangible Book Value Per Share	―	<0.01	>-0.01	0.02	-0.06
Shareholders’ Equity Per Share	―	0.09	0.08	0.09	0.10
Tax and Other Ratios
Effective Tax Rate	―	0.18	-0.02	-0.02	-0.03
Revenue Per Share	―	0.06	0.05	0.05	0.05
Net Income Per Share	―	<0.01	<0.01	-0.02	-0.03
Tax Burden	―	0.94	0.59	1.03	1.05
Interest Burden	―	0.66	0.56	1.04	1.17
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.00	0.00	0.00	0.00
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.76	1.23	0.33	1.46

Visiomed Group SA (7V91) Ratios

Visiomed Group SA Ratios