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Record PLC (GB:REC)
LSE:REC
UK Market

Record plc (REC) Ratios

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Record plc Ratios

GB:REC's free cash flow for Q2 2025 was £1.00. For the 2025 fiscal year, GB:REC's free cash flow was decreased by £ and operating cash flow was £0.23. See a summary of the company’s cash flow.
Ratios
TTM
Mar 24Mar 23Mar 22Mar 21
Liquidity Ratios
Current Ratio
37.68 4.39 4.35 3.79 4.37
Quick Ratio
37.68 4.39 4.35 3.80 4.37
Cash Ratio
16.37 1.89 1.31 1.30 0.54
Solvency Ratio
0.65 0.74 1.40 1.44 1.33
Operating Cash Flow Ratio
12.81 1.18 1.86 1.63 1.84
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 0.00 0.00
Net Current Asset Value
£ 12.87M£ 14.07M£ 23.46M£ 20.48M£ 19.85M
Leverage Ratios
Debt-to-Assets Ratio
0.33 0.17 <0.01 0.03 0.04
Debt-to-Equity Ratio
0.49 0.24 <0.01 0.03 0.05
Debt-to-Capital Ratio
0.33 0.20 <0.01 0.03 0.05
Long-Term Debt-to-Capital Ratio
0.19 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.48 1.46 1.25 1.30 1.28
Debt Service Coverage Ratio
0.00 61.89 124.16 213.05 413.35
Interest Coverage Ratio
0.00 65.79 179.44 257.85 464.96
Debt to Market Cap
0.07 0.00 0.00 0.00 0.00
Interest Debt Per Share
0.07 0.04 <0.01 <0.01 <0.01
Net Debt to EBITDA
0.24 -0.40 -0.66 -0.60 -0.17
Profitability Margins
Gross Profit Margin
48.03%98.87%99.82%98.15%96.39%
EBIT Margin
23.73%26.68%28.63%32.63%31.28%
EBITDA Margin
23.73%28.51%30.22%33.35%33.73%
Operating Profit Margin
23.73%25.61%32.03%31.58%30.75%
Pretax Profit Margin
23.63%26.29%28.45%32.51%31.21%
Net Profit Margin
21.42%21.88%20.39%25.25%24.82%
Continuous Operations Profit Margin
20.25%21.88%20.39%25.25%24.82%
Net Income Per EBT
90.64%83.21%71.67%77.68%79.50%
EBT Per EBIT
99.56%102.66%88.83%102.93%101.51%
Return on Assets (ROA)
20.91%21.47%25.66%30.87%25.98%
Return on Equity (ROE)
30.24%31.33%31.96%40.08%33.29%
Return on Capital Employed (ROCE)
23.57%29.47%50.06%48.72%39.59%
Return on Invested Capital (ROIC)
19.86%24.35%35.75%37.65%31.34%
Return on Tangible Assets
21.22%21.66%25.66%32.08%26.42%
Earnings Yield
8.67%9.43%7.97%7.59%6.36%
Efficiency Ratios
Receivables Turnover
2.76 3.27 3.85 4.13 3.98
Payables Turnover
0.06 0.66 0.39 3.76 2.63
Inventory Turnover
0.00 0.00 0.00 -15.41 0.00
Fixed Asset Turnover
4.65 4.55 123.65 32.35 19.09
Asset Turnover
0.98 0.98 1.26 1.22 1.05
Working Capital Turnover Ratio
1.72 1.86 2.02 2.13 1.62
Cash Conversion Cycle
-5.65K -442.92 -848.91 -32.29 -47.20
Days of Sales Outstanding
132.02 111.54 94.74 88.35 91.60
Days of Inventory Outstanding
0.00 0.00 0.00 -23.69 0.00
Days of Payables Outstanding
5.78K 554.46 943.66 96.95 138.80
Operating Cycle
132.02 111.54 94.74 64.66 91.60
Cash Flow Ratios
Operating Cash Flow Per Share
0.05 0.04 0.07 0.07 0.06
Free Cash Flow Per Share
0.03 0.03 0.06 0.06 0.06
CapEx Per Share
0.01 0.01 <0.01 <0.01 <0.01
Free Cash Flow to Operating Cash Flow
0.75 0.66 0.94 0.90 0.96
Dividend Paid and CapEx Coverage Ratio
0.79 0.59 1.19 1.20 1.65
Capital Expenditure Coverage Ratio
3.97 2.96 15.96 10.07 27.87
Operating Cash Flow Coverage Ratio
0.65 1.03 70.57 12.71 8.60
Operating Cash Flow to Sales Ratio
0.22 0.18 0.29 0.28 0.33
Free Cash Flow Yield
6.74%5.03%10.54%7.51%8.10%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
11.58 10.61 12.54 13.17 15.72
Price-to-Sales (P/S) Ratio
2.47 2.32 2.56 3.33 3.90
Price-to-Book (P/B) Ratio
3.58 3.32 4.01 5.28 5.23
Price-to-Free Cash Flow (P/FCF) Ratio
14.90 19.86 9.48 13.32 12.34
Price-to-Operating Cash Flow Ratio
11.18 13.15 8.89 12.00 11.90
Price-to-Earnings Growth (PEG) Ratio
-0.90 -4.27 -0.67 0.42 0.24
Price-to-Fair Value
3.58 3.32 4.01 5.28 5.23
Enterprise Value Multiple
10.66 7.75 7.80 9.37 11.39
Enterprise Value
101.19M 91.91M 107.02M 140.37M 133.64M
EV to EBITDA
10.62 7.75 7.80 9.37 11.39
EV to Sales
2.52 2.21 2.36 3.13 3.84
EV to Free Cash Flow
15.19 18.90 8.75 12.52 12.16
EV to Operating Cash Flow
11.37 12.51 8.20 11.28 11.72
Tangible Book Value Per Share
0.14 0.15 0.15 0.14 0.13
Shareholders’ Equity Per Share
0.14 0.15 0.15 0.15 0.14
Tax and Other Ratios
Effective Tax Rate
0.14 0.17 0.28 0.22 0.20
Revenue Per Share
0.21 0.22 0.24 0.24 0.18
Net Income Per Share
0.04 0.05 0.05 0.06 0.05
Tax Burden
0.91 0.83 0.72 0.78 0.80
Interest Burden
1.00 0.99 0.99 1.00 1.00
Research & Development to Revenue
0.00 0.00 0.00 <0.01 <0.01
SG&A to Revenue
0.00 0.74 0.68 0.67 0.68
Stock-Based Compensation to Revenue
0.00 0.05 0.03 0.04 0.02
Income Quality
1.04 0.81 1.41 1.10 1.32
Currency in GBP