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

Associated British Foods (ABF) Ratios

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Associated British Foods Ratios

GB:ABF's free cash flow for Q2 2025 was £0.08. For the 2025 fiscal year, GB:ABF's free cash flow was decreased by £ and operating cash flow was £0.08. See a summary of the company’s cash flow.
Ratios
TTM
Sep 24Sep 23Sep 22Sep 21
Liquidity Ratios
Current Ratio
1.78 1.83 1.93 1.86 1.82
Quick Ratio
0.95 0.93 1.10 1.18 1.12
Cash Ratio
0.36 0.39 0.52 0.69 0.63
Solvency Ratio
0.31 0.25 0.19 0.20 0.19
Operating Cash Flow Ratio
0.78 0.46 0.28 0.42 0.54
Short-Term Operating Cash Flow Coverage
18.08 10.04 7.18 4.15 11.06
Net Current Asset Value
£ -1.22B£ -912.00M£ -387.00M£ -786.00M£ -1.48B
Leverage Ratios
Debt-to-Assets Ratio
0.19 0.20 0.20 0.22 0.25
Debt-to-Equity Ratio
0.33 0.34 0.34 0.37 0.44
Debt-to-Capital Ratio
0.25 0.25 0.25 0.27 0.31
Long-Term Debt-to-Capital Ratio
0.04 0.03 0.04 <0.01 0.03
Financial Leverage Ratio
1.70 1.70 1.73 1.70 1.78
Debt Service Coverage Ratio
6.34 6.61 5.87 3.24 5.22
Interest Coverage Ratio
7.26 11.77 10.48 7.99 6.59
Debt to Market Cap
0.03 0.03 0.06 0.03 0.03
Interest Debt Per Share
5.25 4.95 5.07 4.81 5.36
Net Debt to EBITDA
0.75 0.91 0.91 0.85 1.27
Profitability Margins
Gross Profit Margin
24.32%21.80%21.61%22.58%22.26%
EBIT Margin
10.88%8.05%7.41%6.52%6.40%
EBITDA Margin
15.60%11.28%11.46%11.91%11.99%
Operating Profit Margin
9.62%7.63%6.84%6.33%5.83%
Pretax Profit Margin
9.55%6.15%5.69%4.66%4.52%
Net Profit Margin
7.25%5.28%4.12%3.44%3.27%
Continuous Operations Profit Margin
7.37%5.40%4.24%3.59%3.34%
Net Income Per EBT
75.90%85.86%72.39%73.99%72.34%
EBT Per EBIT
99.22%80.69%83.15%73.49%77.56%
Return on Assets (ROA)
7.65%5.54%3.54%2.83%2.73%
Return on Equity (ROE)
13.01%9.41%6.11%4.82%4.86%
Return on Capital Employed (ROCE)
12.59%9.13%7.40%6.46%6.00%
Return on Invested Capital (ROIC)
9.46%7.04%4.54%4.01%3.77%
Return on Tangible Assets
8.50%6.65%4.21%3.37%3.28%
Earnings Yield
8.30%6.49%7.03%3.25%2.86%
Efficiency Ratios
Receivables Turnover
11.83 10.51 12.92 13.54 10.25
Payables Turnover
13.11 13.13 9.78 11.45 11.90
Inventory Turnover
5.00 4.67 3.96 4.81 4.87
Fixed Asset Turnover
2.40 2.44 2.11 1.75 1.61
Asset Turnover
1.06 1.05 0.86 0.82 0.83
Working Capital Turnover Ratio
6.80 5.79 5.15 5.12 5.43
Cash Conversion Cycle
75.96 84.60 83.08 71.06 79.92
Days of Sales Outstanding
30.86 34.74 28.24 26.96 35.62
Days of Inventory Outstanding
72.95 77.42 92.15 75.96 74.97
Days of Payables Outstanding
27.85 27.56 37.31 31.87 30.67
Operating Cycle
103.80 112.16 120.39 102.92 110.59
Cash Flow Ratios
Operating Cash Flow Per Share
3.83 2.17 1.46 1.73 2.16
Free Cash Flow Per Share
2.38 0.79 0.48 0.94 1.37
CapEx Per Share
1.50 1.38 0.97 0.79 0.79
Free Cash Flow to Operating Cash Flow
0.62 0.36 0.33 0.54 0.63
Dividend Paid and CapEx Coverage Ratio
1.77 1.19 1.00 2.03 1.91
Capital Expenditure Coverage Ratio
2.56 1.57 1.49 2.18 2.74
Operating Cash Flow Coverage Ratio
0.78 0.45 0.30 0.37 0.41
Operating Cash Flow to Sales Ratio
0.14 0.09 0.07 0.10 0.12
Free Cash Flow Yield
10.19%3.82%3.82%5.05%6.79%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
12.04 15.41 14.22 30.74 34.97
Price-to-Sales (P/S) Ratio
0.87 0.81 0.59 1.06 1.14
Price-to-Book (P/B) Ratio
1.57 1.45 0.87 1.48 1.70
Price-to-Free Cash Flow (P/FCF) Ratio
9.81 26.20 26.19 19.80 14.72
Price-to-Operating Cash Flow Ratio
6.10 9.54 8.66 10.73 9.34
Price-to-Earnings Growth (PEG) Ratio
0.27 0.30 0.31 5.94 -0.73
Price-to-Fair Value
1.57 1.45 0.87 1.48 1.70
Enterprise Value Multiple
6.35 8.23 6.02 9.74 10.81
EV to EBITDA
6.35 7.41 6.02 9.74 10.81
EV to Sales
0.99 0.93 0.69 1.16 1.30
EV to Free Cash Flow
11.13 29.89 30.85 21.71 16.67
EV to Operating Cash Flow
6.92 10.88 10.20 11.76 10.58
Tangible Book Value Per Share
12.49 10.36 10.64 9.24 8.41
Shareholders’ Equity Per Share
14.89 14.26 14.51 12.56 11.84
Tax and Other Ratios
Effective Tax Rate
0.23 0.22 0.37 0.35 0.35
Revenue Per Share
26.73 25.40 21.54 17.57 17.61
Net Income Per Share
1.94 1.34 0.89 0.61 0.58
Tax Burden
0.76 0.78 0.72 0.74 0.72
Interest Burden
0.88 0.84 0.77 0.71 0.71
Research & Development to Revenue
0.00 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
0.07 0.06 0.06 0.07 0.07
Stock-Based Compensation to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
Income Quality
1.98 1.62 1.64 2.86 3.74
Currency in GBP
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