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Associated British Foods (GB:ABF)
LSE:ABF
UK Market
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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
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
1.61 1.83 1.93 1.86 1.82
Quick Ratio
0.71 0.93 1.10 1.18 1.12
Cash Ratio
0.20 0.39 0.52 0.69 0.63
Solvency Ratio
0.26 0.25 0.19 0.20 0.19
Operating Cash Flow Ratio
0.67 0.46 0.28 0.42 0.54
Short-Term Operating Cash Flow Coverage
3.96 10.04 7.18 4.15 11.06
Net Current Asset Value
£ -1.61B£ -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
2.83 6.61 5.87 3.24 5.22
Interest Coverage Ratio
15.55 11.77 10.48 7.99 6.59
Debt to Market Cap
0.07 0.03 0.06 0.03 0.03
Interest Debt Per Share
5.06 4.95 5.07 4.81 5.36
Net Debt to EBITDA
1.14 0.91 0.91 0.85 1.27
Profitability Margins
Gross Profit Margin
8.67%21.80%21.61%22.58%22.26%
EBIT Margin
9.04%8.05%7.41%6.52%6.40%
EBITDA Margin
12.49%11.28%11.46%11.91%11.99%
Operating Profit Margin
8.62%7.63%6.84%6.33%5.83%
Pretax Profit Margin
8.71%6.15%5.69%4.66%4.52%
Net Profit Margin
6.61%5.28%4.12%3.44%3.27%
Continuous Operations Profit Margin
6.71%5.40%4.24%3.59%3.34%
Net Income Per EBT
75.93%85.86%72.39%73.99%72.34%
EBT Per EBIT
100.99%80.69%83.15%73.49%77.56%
Return on Assets (ROA)
7.02%5.54%3.54%2.83%2.73%
Return on Equity (ROE)
11.83%9.41%6.11%4.82%4.86%
Return on Capital Employed (ROCE)
11.43%9.13%7.40%6.46%6.00%
Return on Invested Capital (ROIC)
8.45%7.04%4.54%4.01%3.77%
Return on Tangible Assets
7.83%6.65%4.21%3.37%3.28%
Earnings Yield
8.56%6.49%7.03%3.25%2.86%
Efficiency Ratios
Receivables Turnover
11.74 10.51 12.92 13.54 10.25
Payables Turnover
6.31 13.13 9.78 11.45 11.90
Inventory Turnover
5.46 4.67 3.96 4.81 4.87
Fixed Asset Turnover
2.35 2.44 2.11 1.75 1.61
Asset Turnover
1.06 1.05 0.86 0.82 0.83
Working Capital Turnover Ratio
7.76 5.79 5.15 5.12 5.43
Cash Conversion Cycle
40.06 84.60 83.08 71.06 79.92
Days of Sales Outstanding
31.08 34.74 28.24 26.96 35.62
Days of Inventory Outstanding
66.87 77.42 92.15 75.96 74.97
Days of Payables Outstanding
57.89 27.56 37.31 31.87 30.67
Operating Cycle
97.95 112.16 120.39 102.92 110.59
Cash Flow Ratios
Operating Cash Flow Per Share
3.38 2.17 1.46 1.73 2.16
Free Cash Flow Per Share
1.89 0.79 0.48 0.94 1.37
CapEx Per Share
1.49 1.38 0.97 0.79 0.79
Free Cash Flow to Operating Cash Flow
0.56 0.36 0.33 0.54 0.63
Dividend Paid and CapEx Coverage Ratio
1.41 1.19 1.00 2.03 1.91
Capital Expenditure Coverage Ratio
2.27 1.57 1.49 2.18 2.74
Operating Cash Flow Coverage Ratio
0.69 0.45 0.30 0.37 0.41
Operating Cash Flow to Sales Ratio
0.12 0.09 0.07 0.10 0.12
Free Cash Flow Yield
9.30%3.82%3.82%5.05%6.79%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
11.86 15.41 14.22 30.74 34.97
Price-to-Sales (P/S) Ratio
0.76 0.81 0.59 1.06 1.14
Price-to-Book (P/B) Ratio
1.42 1.45 0.87 1.48 1.70
Price-to-Free Cash Flow (P/FCF) Ratio
10.92 26.20 26.19 19.80 14.72
Price-to-Operating Cash Flow Ratio
6.29 9.54 8.66 10.73 9.34
Price-to-Earnings Growth (PEG) Ratio
-1.43 0.30 0.31 5.94 -0.73
Price-to-Fair Value
1.42 1.45 0.87 1.48 1.70
Enterprise Value Multiple
7.24 8.23 6.02 9.74 10.81
Enterprise Value
17.73B 18.35B 11.72B 16.11B 18.03B
EV to EBITDA
7.15 7.41 6.02 9.74 10.81
EV to Sales
0.89 0.93 0.69 1.16 1.30
EV to Free Cash Flow
12.81 29.89 30.85 21.71 16.67
EV to Operating Cash Flow
7.16 10.88 10.20 11.76 10.58
Tangible Book Value Per Share
12.53 10.36 10.64 9.24 8.41
Shareholders’ Equity Per Share
15.02 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
27.11 25.40 21.54 17.57 17.61
Net Income Per Share
1.79 1.34 0.89 0.61 0.58
Tax Burden
0.76 0.78 0.72 0.74 0.72
Interest Burden
0.96 0.84 0.77 0.71 0.71
Research & Development to Revenue
<0.01 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
0.00 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
1.89 1.62 1.64 2.86 3.74
Currency in GBP
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