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Associated British Foods (GB:ABF)
LSE:ABF
UK Market

Associated British Foods (ABF) Ratios

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Associated British Foods Ratios

GB:ABF's free cash flow for Q4 2025 was £―. For the 2025 fiscal year, GB:ABF's free cash flow was decreased by £ and operating cash flow was £―. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.61- 1.78 1.83 1.93
Quick Ratio
0.71- 0.95 0.93 1.10
Cash Ratio
0.20- 0.36 0.39 0.52
Solvency Ratio
0.26- 0.27 0.25 0.19
Operating Cash Flow Ratio
0.67- 0.78 0.46 0.28
Short-Term Operating Cash Flow Coverage
3.96- 6.75 10.04 7.18
Net Current Asset Value
£ -1.61B-£ -1.22B£ -912.00M£ -387.00M
Leverage Ratios
Debt-to-Assets Ratio
0.19- 0.19 0.20 0.20
Debt-to-Equity Ratio
0.33- 0.33 0.34 0.34
Debt-to-Capital Ratio
0.25- 0.25 0.25 0.25
Long-Term Debt-to-Capital Ratio
0.04- 0.04 0.03 0.04
Financial Leverage Ratio
1.70- 1.70 1.70 1.73
Debt Service Coverage Ratio
2.83- 3.07 6.61 5.87
Interest Coverage Ratio
15.55- 7.26 11.77 10.48
Debt to Market Cap
0.07- 0.05 0.03 0.06
Interest Debt Per Share
5.06- 5.25 4.95 5.07
Net Debt to EBITDA
1.14- 0.92 0.91 0.91
Profitability Margins
Gross Profit Margin
8.67%-9.15%21.80%21.61%
EBIT Margin
9.04%-9.51%8.05%7.41%
EBITDA Margin
12.49%-12.77%11.28%11.46%
Operating Profit Margin
8.62%-9.62%7.63%6.84%
Pretax Profit Margin
8.71%-9.55%6.15%5.69%
Net Profit Margin
6.61%-7.25%5.28%4.12%
Continuous Operations Profit Margin
6.71%-7.37%5.40%4.24%
Net Income Per EBT
75.93%-75.90%85.86%72.39%
EBT Per EBIT
100.99%-99.22%80.69%83.15%
Return on Assets (ROA)
7.02%-7.65%5.54%3.54%
Return on Equity (ROE)
11.83%-13.01%9.41%6.11%
Return on Capital Employed (ROCE)
11.43%-12.59%9.13%7.40%
Return on Invested Capital (ROIC)
8.45%-9.46%7.04%4.54%
Return on Tangible Assets
7.83%-8.50%6.65%4.21%
Earnings Yield
8.38%-8.30%6.49%7.03%
Efficiency Ratios
Receivables Turnover
11.74- 11.16 10.51 12.92
Payables Turnover
6.31- 15.74 13.13 9.78
Inventory Turnover
5.46- 6.01 4.67 3.96
Fixed Asset Turnover
2.35- 2.40 2.44 2.11
Asset Turnover
1.06- 1.06 1.05 0.86
Working Capital Turnover Ratio
7.76- 6.80 5.79 5.15
Cash Conversion Cycle
40.06- 70.28 84.60 83.08
Days of Sales Outstanding
31.08- 32.71 34.74 28.24
Days of Inventory Outstanding
66.87- 60.76 77.42 92.15
Days of Payables Outstanding
57.89- 23.20 27.56 37.31
Operating Cycle
97.95- 93.48 112.16 120.39
Cash Flow Ratios
Operating Cash Flow Per Share
3.38- 3.83 2.17 1.46
Free Cash Flow Per Share
1.89- 2.38 0.79 0.48
CapEx Per Share
1.49- 1.50 1.38 0.97
Free Cash Flow to Operating Cash Flow
0.56- 0.62 0.36 0.33
Dividend Paid and CapEx Coverage Ratio
1.41- 1.77 1.19 1.00
Capital Expenditure Coverage Ratio
2.27- 2.56 1.57 1.49
Operating Cash Flow Coverage Ratio
0.69- 0.78 0.45 0.30
Operating Cash Flow to Sales Ratio
0.12- 0.14 0.09 0.07
Free Cash Flow Yield
9.14%-10.19%3.82%3.82%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
11.91- 12.04 15.41 14.22
Price-to-Sales (P/S) Ratio
0.76- 0.87 0.81 0.59
Price-to-Book (P/B) Ratio
1.42- 1.57 1.45 0.87
Price-to-Free Cash Flow (P/FCF) Ratio
10.92- 9.81 26.20 26.19
Price-to-Operating Cash Flow Ratio
6.31- 6.10 9.54 8.66
Price-to-Earnings Growth (PEG) Ratio
-1.44- 0.27 0.30 0.31
Price-to-Fair Value
1.42- 1.57 1.45 0.87
Enterprise Value Multiple
7.24- 7.75 8.23 6.02
Enterprise Value
17.97B- 19.88B 18.35B 11.72B
EV to EBITDA
7.25- 7.75 7.41 6.02
EV to Sales
0.91- 0.99 0.93 0.69
EV to Free Cash Flow
12.99- 11.13 29.89 30.85
EV to Operating Cash Flow
7.26- 6.92 10.88 10.20
Tangible Book Value Per Share
12.53- 12.49 10.36 10.64
Shareholders’ Equity Per Share
15.02- 14.89 14.26 14.51
Tax and Other Ratios
Effective Tax Rate
0.23- 0.23 0.22 0.37
Revenue Per Share
27.11- 26.73 25.40 21.54
Net Income Per Share
1.79- 1.94 1.34 0.89
Tax Burden
0.76- 0.76 0.78 0.72
Interest Burden
0.96- 1.00 0.84 0.77
Research & Development to Revenue
<0.01- <0.01 0.00 <0.01
SG&A to Revenue
0.00- 0.00 0.06 0.06
Stock-Based Compensation to Revenue
<0.01- <0.01 <0.01 <0.01
Income Quality
1.89- 1.98 1.62 1.64
Currency in GBP