Ratios	Dec 23	Dec 22	Dec 21	Dec 20
Liquidity Ratios
Current Ratio	―	1.28	2.37	2.20	2.17
Quick Ratio	―	1.05	1.87	1.75	1.70
Cash Ratio	―	<0.01	0.01	<0.01	<0.01
Solvency Ratio	―	0.17	0.12	0.22	0.22
Operating Cash Flow Ratio	―	-	0.43	0.37	0.46
Short-Term Operating Cash Flow Coverage	―	-	26.29	2.59K	14.65K
Net Current Asset Value	€ ―	€ 12.72M	€ -1.58M	€ 19.17M	€ 12.52M
Leverage Ratios
Debt-to-Assets Ratio	―	0.08	0.07	0.07	0.08
Debt-to-Equity Ratio	―	0.15	0.14	0.13	0.13
Debt-to-Capital Ratio	―	0.13	0.12	0.11	0.12
Long-Term Debt-to-Capital Ratio	―	0.11	0.12	0.11	0.12
Financial Leverage Ratio	―	1.99	1.98	1.87	1.75
Debt Service Coverage Ratio	―	5.10	6.90	19.60	20.10
Interest Coverage Ratio	―	12.60	3.36	15.13	13.98
Debt to Market Cap	―	0.07	0.04	0.04	0.05
Interest Debt Per Share	―	34.28	30.38	30.32	29.86
Net Debt to EBITDA	―	0.70	1.05	0.53	0.63
Profitability Margins
Gross Profit Margin	―	29.21%	26.06%	35.99%	40.76%
EBIT Margin	―	6.28%	1.84%	8.31%	7.42%
EBITDA Margin	―	9.65%	6.04%	12.38%	12.49%
Operating Profit Margin	―	5.70%	1.75%	8.25%	7.39%
Pretax Profit Margin	―	5.44%	1.32%	7.76%	6.90%
Net Profit Margin	―	4.06%	1.34%	5.78%	4.74%
Continuous Operations Profit Margin	―	3.96%	1.07%	5.56%	4.57%
Net Income Per EBT	―	74.55%	101.61%	74.46%	68.68%
EBT Per EBIT	―	95.37%	75.47%	94.09%	93.34%
Return on Assets (ROA)	―	4.37%	1.43%	5.99%	4.52%
Return on Equity (ROE)	―	8.69%	2.84%	11.21%	7.92%
Return on Capital Employed (ROCE)	―	10.37%	2.36%	11.08%	8.93%
Return on Invested Capital (ROIC)	―	7.57%	1.91%	8.76%	6.53%
Return on Tangible Assets	―	4.47%	1.47%	6.14%	4.65%
Earnings Yield	―	3.89%	0.89%	3.61%	3.20%
Efficiency Ratios
Receivables Turnover	―	2.82	2.77	2.60	2.69
Payables Turnover	―	4.21	4.07	4.63	4.59
Inventory Turnover	―	8.34	7.69	6.46	5.74
Fixed Asset Turnover	―	2.38	2.24	2.21	1.87
Asset Turnover	―	1.08	1.07	1.04	0.96
Working Capital Turnover Ratio	―	5.70	3.80	4.19	5.02
Cash Conversion Cycle	―	86.54	89.60	117.86	119.59
Days of Sales Outstanding	―	129.58	131.74	140.16	135.62
Days of Inventory Outstanding	―	43.76	47.45	56.48	63.56
Days of Payables Outstanding	―	86.79	89.59	78.78	79.59
Operating Cycle	―	173.33	179.19	196.64	199.17
Cash Flow Ratios
Operating Cash Flow Per Share	―	-	35.82	34.39	35.61
Free Cash Flow Per Share	―	-	35.82	34.39	35.61
CapEx Per Share	―	-	0.00	0.00	0.00
Free Cash Flow to Operating Cash Flow	―	0.00	1.00	1.00	1.00
Dividend Paid and CapEx Coverage Ratio	―	0.00	0.00	0.00	0.00
Capital Expenditure Coverage Ratio	―	0.00	0.00	0.00	0.00
Operating Cash Flow Coverage Ratio	―	-	1.27	1.23	1.27
Operating Cash Flow to Sales Ratio	―	-	0.08	0.08	0.10
Free Cash Flow Yield	―	-	5.60%	5.09%	6.85%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	25.71	111.99	27.68	31.26
Price-to-Sales (P/S) Ratio	―	1.04	1.50	1.60	1.48
Price-to-Book (P/B) Ratio	―	2.23	3.18	3.10	2.48
Price-to-Free Cash Flow (P/FCF) Ratio	―	0.00	17.87	19.63	14.60
Price-to-Operating Cash Flow Ratio	―	0.00	17.87	19.63	14.60
Price-to-Earnings Growth (PEG) Ratio	―	0.11	-1.46	0.59	-1.05
Price-to-Fair Value	―	2.23	3.18	3.10	2.48
Enterprise Value Multiple	―	11.50	25.90	13.45	12.48
Enterprise Value	―	667.38M	870.88M	917.65M	714.90M
EV to EBITDA	―	11.50	25.90	13.45	12.48
EV to Sales	―	1.11	1.57	1.67	1.56
EV to Free Cash Flow	―	0.00	18.62	20.44	15.37
EV to Operating Cash Flow	―	0.00	18.62	20.44	15.37
Tangible Book Value Per Share	―	205.86	191.92	208.03	200.43
Shareholders’ Equity Per Share	―	214.84	201.26	217.48	210.07
Tax and Other Ratios
Effective Tax Rate	―	0.25	0.19	0.21	0.27
Revenue Per Share	―	460.36	426.17	422.00	351.24
Net Income Per Share	―	18.67	5.71	24.39	16.64
Tax Burden	―	0.75	1.02	0.74	0.69
Interest Burden	―	0.87	0.72	0.93	0.93
Research & Development to Revenue	―	0.00	<0.01	<0.01	<0.01
SG&A to Revenue	―	0.00	0.00	0.00	0.00
Stock-Based Compensation to Revenue	―	-	0.00	0.00	0.00
Income Quality	―	0.00	6.27	1.41	2.14

Placoplatre SA (MLPLC) Ratios

Placoplatre SA Ratios