Ratios	Dec 23	Dec 22	Dec 21	Dec 20
Liquidity Ratios
Current Ratio	―	1.89	2.63	7.49	11.46
Quick Ratio	―	1.76	2.45	7.33	11.31
Cash Ratio	―	1.06	2.13	6.87	10.63
Solvency Ratio	―	-0.55	-0.50	-0.50	-0.36
Operating Cash Flow Ratio	―	-0.87	-0.26	-0.44	-0.39
Short-Term Operating Cash Flow Coverage	―	-43.73	-95.79	-61.58	-1.72
Net Current Asset Value	€ ―	€ 35.79M	€ 93.87M	€ 161.08M	€ 190.39M
Leverage Ratios
Debt-to-Assets Ratio	―	0.03	0.03	0.02	0.03
Debt-to-Equity Ratio	―	0.06	0.04	0.03	0.04
Debt-to-Capital Ratio	―	0.05	0.04	0.03	0.04
Long-Term Debt-to-Capital Ratio	―	<0.01	<0.01	<0.01	<0.01
Financial Leverage Ratio	―	1.86	1.55	1.19	1.12
Debt Service Coverage Ratio	―	-27.26	-73.84	-42.88	-1.82
Interest Coverage Ratio	―	-144.27	-123.04	-127.12	-63.99
Debt to Market Cap	―	0.03	0.02	0.02	0.07
Interest Debt Per Share	―	0.19	0.23	0.17	0.27
Net Debt to EBITDA	―	1.40	3.60	10.92	23.96
Profitability Margins
Gross Profit Margin	―	19.59%	11.39%	19.82%	46.27%
EBIT Margin	―	-236.47%	-210.38%	-178.00%	-66.70%
EBITDA Margin	―	-208.62%	-200.29%	-120.41%	-58.00%
Operating Profit Margin	―	-252.22%	-213.96%	-179.12%	-65.88%
Pretax Profit Margin	―	-238.22%	-212.12%	-179.41%	-67.73%
Net Profit Margin	―	-238.30%	-212.66%	-179.54%	-68.21%
Continuous Operations Profit Margin	―	-238.30%	-212.66%	-179.54%	-68.21%
Net Income Per EBT	―	100.03%	100.25%	100.07%	100.70%
EBT Per EBIT	―	94.45%	99.14%	100.16%	102.80%
Return on Assets (ROA)	―	-28.85%	-18.28%	-11.51%	-4.24%
Return on Equity (ROE)	―	-53.75%	-28.28%	-13.66%	-4.74%
Return on Capital Employed (ROCE)	―	-47.80%	-26.46%	-13.14%	-4.48%
Return on Invested Capital (ROIC)	―	-46.87%	-26.24%	-13.07%	-4.40%
Return on Tangible Assets	―	-29.62%	-19.21%	-11.87%	-4.29%
Earnings Yield	―	-66.23%	-53.24%	-32.90%	-13.05%
Efficiency Ratios
Receivables Turnover	―	1.09	0.96	1.25	1.09
Payables Turnover	―	1.20	0.87	1.58	1.22
Inventory Turnover	―	2.09	1.32	2.48	2.59
Fixed Asset Turnover	―	0.59	0.99	2.72	3.64
Asset Turnover	―	0.12	0.09	0.06	0.06
Working Capital Turnover Ratio	―	0.25	0.13	0.07	0.13
Cash Conversion Cycle	―	205.13	239.07	208.88	178.27
Days of Sales Outstanding	―	336.10	381.58	293.14	336.27
Days of Inventory Outstanding	―	174.39	275.82	147.43	140.98
Days of Payables Outstanding	―	305.36	418.33	231.68	298.97
Operating Cycle	―	510.49	657.39	440.57	477.25
Cash Flow Ratios
Operating Cash Flow Per Share	―	-1.85	-0.60	-0.41	-0.26
Free Cash Flow Per Share	―	-2.73	-1.07	-0.59	-0.28
CapEx Per Share	―	0.88	0.47	0.18	0.02
Free Cash Flow to Operating Cash Flow	―	1.48	1.78	1.45	1.06
Dividend Paid and CapEx Coverage Ratio	―	-2.10	-1.29	-2.20	-16.12
Capital Expenditure Coverage Ratio	―	-2.10	-1.29	-2.20	-16.12
Operating Cash Flow Coverage Ratio	―	-10.35	-2.78	-2.47	-0.99
Operating Cash Flow to Sales Ratio	―	-2.58	-0.94	-0.86	-0.54
Free Cash Flow Yield	―	-106.05%	-41.78%	-22.99%	-10.88%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-1.51	-1.88	-3.04	-7.66
Price-to-Sales (P/S) Ratio	―	3.60	3.99	5.46	5.23
Price-to-Book (P/B) Ratio	―	0.81	0.53	0.42	0.36
Price-to-Free Cash Flow (P/FCF) Ratio	―	-0.94	-2.39	-4.35	-9.19
Price-to-Operating Cash Flow Ratio	―	-1.39	-4.25	-6.32	-9.76
Price-to-Earnings Growth (PEG) Ratio	―	-0.06	-0.03	-0.02	0.40
Price-to-Fair Value	―	0.81	0.53	0.42	0.36
Enterprise Value Multiple	―	-0.33	1.61	6.38	14.94
Enterprise Value	―	13.56M	-57.73M	-100.92M	-118.70M
EV to EBITDA	―	-0.33	1.61	6.38	14.94
EV to Sales	―	0.68	-3.22	-7.69	-8.67
EV to Free Cash Flow	―	-0.18	1.93	6.13	15.24
EV to Operating Cash Flow	―	-0.26	3.42	8.91	16.19
Tangible Book Value Per Share	―	3.01	4.48	5.97	6.99
Shareholders’ Equity Per Share	―	3.17	4.84	6.19	7.08
Tax and Other Ratios
Effective Tax Rate	―	>-0.01	>-0.01	>-0.01	>-0.01
Revenue Per Share	―	0.71	0.64	0.47	0.49
Net Income Per Share	―	-1.70	-1.37	-0.85	-0.34
Tax Burden	―	1.00	1.00	1.00	1.01
Interest Burden	―	1.01	1.01	1.01	1.02
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.00	1.17	0.60	0.43
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	1.08	0.44	0.48	0.79

McPhy Energy SA (ALMCP) Ratios

McPhy Energy SA Ratios