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S&U plc (GB:SUS)
LSE:SUS
UK Market

S&U plc (SUS) Ratios

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S&U plc Ratios

GB:SUS's free cash flow for Q2 2025 was £0.72. For the 2025 fiscal year, GB:SUS's free cash flow was decreased by £ and operating cash flow was £0.43. See a summary of the company’s cash flow.
Ratios
TTM
Jan 25Jan 24Jan 23Jan 22
Liquidity Ratios
Current Ratio
0.00 0.00 0.00 2.49 <0.01
Quick Ratio
0.00 0.00 0.00 2.49 <0.01
Cash Ratio
0.00 0.00 0.00 2.49 <0.01
Solvency Ratio
0.11 0.09 0.11 0.17 0.32
Operating Cash Flow Ratio
0.00 0.00 0.00 -49.73 -2.71
Short-Term Operating Cash Flow Coverage
709.30 0.00 -0.42 -378.07 -0.76
Net Current Asset Value
£ -193.30M£ 234.09M£ -232.68M£ -200.15M£ -120.48M
Leverage Ratios
Debt-to-Assets Ratio
0.42 0.00 0.48 0.46 0.35
Debt-to-Equity Ratio
0.76 0.00 0.96 0.87 0.55
Debt-to-Capital Ratio
0.43 0.00 0.49 0.47 0.36
Long-Term Debt-to-Capital Ratio
0.43 0.00 0.49 0.47 0.35
Financial Leverage Ratio
1.80 1.87 1.99 1.90 1.58
Debt Service Coverage Ratio
425.57 -0.33 2.57 5.45 6.49
Interest Coverage Ratio
0.00 3.44 3.26 8.38 14.56
Debt to Market Cap
0.82 0.00 0.90 0.78 0.35
Interest Debt Per Share
15.14 1.49 19.77 16.79 9.73
Net Debt to EBITDA
4.01 0.00 4.58 3.91 2.23
Profitability Margins
Gross Profit Margin
80.01%100.00%91.76%76.44%78.04%
EBIT Margin
41.66%-0.49%48.45%47.61%57.79%
EBITDA Margin
42.10%0.00%48.96%48.12%58.39%
Operating Profit Margin
41.66%63.88%48.46%61.12%62.48%
Pretax Profit Margin
24.95%24.59%33.46%40.32%53.50%
Net Profit Margin
18.65%18.37%25.34%32.83%43.22%
Continuous Operations Profit Margin
18.65%18.37%25.34%32.83%43.22%
Net Income Per EBT
74.72%74.71%75.74%81.42%80.78%
EBT Per EBIT
59.91%38.50%69.04%65.96%85.63%
Return on Assets (ROA)
4.59%4.02%5.45%7.87%11.61%
Return on Equity (ROE)
8.33%7.52%10.86%14.99%18.37%
Return on Capital Employed (ROCE)
10.26%13.99%10.42%14.71%16.82%
Return on Invested Capital (ROIC)
7.66%10.46%7.87%1097.69%1002.65%
Return on Tangible Assets
4.59%4.02%5.45%7.87%11.61%
Earnings Yield
8.85%8.88%10.16%13.47%11.58%
Efficiency Ratios
Receivables Turnover
0.50 0.22 0.00 0.00 0.00
Payables Turnover
0.00 0.00 8.99 39.22 30.11
Inventory Turnover
0.00 0.00 0.00 0.00 0.00
Fixed Asset Turnover
38.77 38.58 43.45 39.26 35.80
Asset Turnover
0.25 0.22 0.22 0.24 0.27
Working Capital Turnover Ratio
0.49 0.44 107.01 186.41 -122.92
Cash Conversion Cycle
724.08 1.64K -40.61 -9.31 -12.12
Days of Sales Outstanding
724.08 1.64K 0.00 0.00 0.00
Days of Inventory Outstanding
0.00 0.00 0.00 0.00 0.00
Days of Payables Outstanding
0.00 0.00 40.61 9.31 12.12
Operating Cycle
724.08 1.64K 0.00 0.00 0.00
Cash Flow Ratios
Operating Cash Flow Per Share
5.25 5.35 -0.04 -5.17 -0.17
Free Cash Flow Per Share
5.16 5.29 -0.06 -5.23 -0.20
CapEx Per Share
0.09 0.06 0.02 0.07 0.03
Free Cash Flow to Operating Cash Flow
0.98 0.99 1.59 1.01 1.18
Dividend Paid and CapEx Coverage Ratio
4.81 4.42 -0.03 -3.83 -0.17
Capital Expenditure Coverage Ratio
56.00 89.52 -1.68 -75.98 -5.55
Operating Cash Flow Coverage Ratio
0.35 0.00 >-0.01 -0.32 -0.02
Operating Cash Flow to Sales Ratio
0.60 0.67 >-0.01 -0.61 -0.02
Free Cash Flow Yield
27.82%31.86%-0.28%-25.41%-0.75%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
11.30 11.26 9.84 7.42 8.63
Price-to-Sales (P/S) Ratio
2.11 2.07 2.49 2.44 3.73
Price-to-Book (P/B) Ratio
0.93 0.85 1.07 1.11 1.59
Price-to-Free Cash Flow (P/FCF) Ratio
3.60 3.14 -352.05 -3.94 -132.68
Price-to-Operating Cash Flow Ratio
3.53 3.10 -561.22 -3.99 -156.57
Price-to-Earnings Growth (PEG) Ratio
1.05 -0.38 -0.40 -0.66 0.05
Price-to-Fair Value
0.93 0.85 1.07 1.11 1.59
Enterprise Value Multiple
9.01 0.00 9.68 8.98 8.62
Enterprise Value
405.84M 196.49M 475.56M 443.67M 442.29M
EV to EBITDA
9.01 0.00 9.68 8.98 8.62
EV to Sales
3.79 2.02 4.74 4.32 5.03
EV to Free Cash Flow
6.47 3.06 -668.86 -6.98 -178.99
EV to Operating Cash Flow
6.36 3.02 -1.07K -7.07 -211.22
Tangible Book Value Per Share
19.85 19.59 19.27 18.51 17.03
Shareholders’ Equity Per Share
19.85 19.59 19.27 18.51 17.03
Tax and Other Ratios
Effective Tax Rate
0.25 0.25 0.24 0.19 0.19
Revenue Per Share
8.81 8.02 8.26 8.45 7.24
Net Income Per Share
1.64 1.47 2.09 2.78 3.13
Tax Burden
0.75 0.75 0.76 0.81 0.81
Interest Burden
0.60 -49.74 0.69 0.85 0.93
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.11 0.19 0.20 0.16 0.16
Stock-Based Compensation to Revenue
1.05 0.00 0.00 <0.01 <0.01
Income Quality
3.20 1.45 -0.02 -1.86 -0.06
Currency in GBP