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Spectra Systems Corp (GB:SPSC)
LSE:SPSC
UK Market

Spectra Systems (SPSC) Ratios

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Spectra Systems Ratios

GB:SPSC's free cash flow for Q2 2025 was $0.57. For the 2025 fiscal year, GB:SPSC's free cash flow was decreased by $ and operating cash flow was $0.40. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
2.27 2.02 1.97 3.50 5.86
Quick Ratio
1.56 1.58 1.48 3.28 5.34
Cash Ratio
0.20 0.95 1.00 2.48 4.49
Solvency Ratio
0.73 0.48 0.25 0.73 1.15
Operating Cash Flow Ratio
0.69 0.71 0.57 1.14 2.16
Short-Term Operating Cash Flow Coverage
2.88 4.57 3.73 0.00 0.00
Net Current Asset Value
$ 6.79M$ 3.66M$ -1.84M$ 14.97M$ 16.66M
Leverage Ratios
Debt-to-Assets Ratio
0.17 0.17 0.21 0.03 0.03
Debt-to-Equity Ratio
0.26 0.30 0.40 0.05 0.04
Debt-to-Capital Ratio
0.21 0.23 0.28 0.04 0.04
Long-Term Debt-to-Capital Ratio
0.04 0.07 0.12 0.00 0.00
Financial Leverage Ratio
1.57 1.70 1.91 1.37 1.22
Debt Service Coverage Ratio
5.31 5.03 3.36 0.00 0.00
Interest Coverage Ratio
0.00 58.01 0.00 0.00 0.00
Debt to Market Cap
0.05 0.03 0.05 0.00 0.00
Interest Debt Per Share
0.22 0.22 0.28 0.03 0.02
Net Debt to EBITDA
0.36 -0.19 -0.09 -2.05 -2.34
Profitability Margins
Gross Profit Margin
50.00%47.75%67.15%62.55%63.42%
EBIT Margin
31.51%23.38%35.25%35.63%35.62%
EBITDA Margin
36.91%29.88%40.45%40.30%40.63%
Operating Profit Margin
31.51%23.34%35.25%35.63%35.62%
Pretax Profit Margin
31.71%22.98%36.74%35.68%35.82%
Net Profit Margin
21.71%17.32%29.81%31.32%31.12%
Continuous Operations Profit Margin
21.69%17.28%29.69%31.09%30.53%
Net Income Per EBT
68.48%75.37%81.13%87.79%86.87%
EBT Per EBIT
100.62%98.48%104.24%100.13%100.56%
Return on Assets (ROA)
20.76%13.97%10.06%16.17%15.57%
Return on Equity (ROE)
35.56%23.82%19.17%22.17%18.93%
Return on Capital Employed (ROCE)
37.79%24.45%15.27%22.58%20.09%
Return on Invested Capital (ROIC)
24.22%17.29%11.57%19.48%16.96%
Return on Tangible Assets
26.43%17.97%13.00%19.85%19.86%
Earnings Yield
14.11%6.06%4.52%7.50%6.23%
Efficiency Ratios
Receivables Turnover
3.62 6.47 0.00 21.91K -58.01K
Payables Turnover
6.15 7.08 2.42 7.91 12.40
Inventory Turnover
3.36 4.14 1.02 4.60 3.12
Fixed Asset Turnover
4.17 3.34 1.17 5.91 6.88
Asset Turnover
0.96 0.81 0.34 0.52 0.50
Working Capital Turnover Ratio
3.99 3.62 1.33 1.10 0.94
Cash Conversion Cycle
150.41 92.94 205.61 33.29 87.47
Days of Sales Outstanding
100.96 56.37 0.00 0.02 >-0.01
Days of Inventory Outstanding
108.79 88.13 356.39 79.40 116.92
Days of Payables Outstanding
59.35 51.56 150.78 46.12 29.44
Operating Cycle
209.75 144.50 356.39 79.41 116.91
Cash Flow Ratios
Operating Cash Flow Per Share
0.19 0.21 0.17 0.18 0.18
Free Cash Flow Per Share
0.17 0.18 0.16 0.15 0.17
CapEx Per Share
0.02 0.03 0.01 0.03 0.01
Free Cash Flow to Operating Cash Flow
0.92 0.86 0.94 0.82 0.93
Dividend Paid and CapEx Coverage Ratio
1.41 1.41 1.33 1.24 1.67
Capital Expenditure Coverage Ratio
12.03 6.90 15.60 5.49 14.78
Operating Cash Flow Coverage Ratio
0.84 0.94 0.60 6.32 7.89
Operating Cash Flow to Sales Ratio
0.15 0.20 0.37 0.41 0.49
Free Cash Flow Yield
8.65%6.02%5.27%8.03%9.10%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
7.21 16.50 22.11 13.33 16.05
Price-to-Sales (P/S) Ratio
1.57 2.86 6.59 4.17 4.99
Price-to-Book (P/B) Ratio
2.35 3.93 4.24 2.95 3.04
Price-to-Free Cash Flow (P/FCF) Ratio
11.75 16.61 18.99 12.46 10.99
Price-to-Operating Cash Flow Ratio
10.72 14.20 17.77 10.19 10.25
Price-to-Earnings Growth (PEG) Ratio
0.07 0.43 -3.09 0.49 0.00
Price-to-Fair Value
2.35 3.93 4.24 2.95 3.04
Enterprise Value Multiple
4.62 9.38 16.20 8.31 9.95
Enterprise Value
103.10M 137.82M 132.97M 65.70M 67.10M
EV to EBITDA
4.55 9.38 16.20 8.31 9.95
EV to Sales
1.68 2.80 6.55 3.35 4.04
EV to Free Cash Flow
12.54 16.28 18.88 9.99 8.90
EV to Operating Cash Flow
11.50 13.92 17.67 8.17 8.30
Tangible Book Value Per Share
0.57 0.47 0.41 0.47 0.46
Shareholders’ Equity Per Share
0.85 0.74 0.70 0.61 0.60
Tax and Other Ratios
Effective Tax Rate
0.32 0.25 0.19 0.13 0.15
Revenue Per Share
1.27 1.02 0.45 0.43 0.37
Net Income Per Share
0.28 0.18 0.13 0.14 0.11
Tax Burden
0.68 0.75 0.81 0.88 0.87
Interest Burden
1.01 0.98 1.04 1.00 1.01
Research & Development to Revenue
0.03 0.04 0.07 0.08 0.08
SG&A to Revenue
0.13 0.17 0.21 0.15 0.17
Stock-Based Compensation to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
Income Quality
0.67 1.16 1.25 1.32 1.60
Currency in USD