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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 £―. For the 2025 fiscal year, GB:SUS's free cash flow was decreased by £ and operating cash flow was £―. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
0.00 0.00 2.49 <0.01 <0.01
Quick Ratio
0.00 0.00 2.49 <0.01 <0.01
Cash Ratio
0.00 0.00 2.49 <0.01 <0.01
Solvency Ratio
0.09 0.11 0.17 0.32 0.15
Operating Cash Flow Ratio
0.00 0.00 -49.73 -2.71 50.06
Short-Term Operating Cash Flow Coverage
0.00 -0.42 -378.07 -0.76 22.50
Net Current Asset Value
£ 234.09M£ -232.68M£ -200.15M£ -120.48M£ -103.81M
Leverage Ratios
Debt-to-Assets Ratio
0.00 0.48 0.46 0.35 0.35
Debt-to-Equity Ratio
0.00 0.96 0.87 0.55 0.55
Debt-to-Capital Ratio
0.00 0.49 0.47 0.36 0.36
Long-Term Debt-to-Capital Ratio
0.00 0.49 0.47 0.35 0.35
Financial Leverage Ratio
1.87 1.99 1.90 1.58 1.57
Debt Service Coverage Ratio
0.00 2.57 5.45 6.49 3.69
Interest Coverage Ratio
0.00 3.26 8.38 14.56 16.17
Debt to Market Cap
0.00 0.90 0.78 0.35 0.38
Interest Debt Per Share
0.00 19.77 16.79 9.73 8.52
Net Debt to EBITDA
-0.12 4.58 3.91 2.23 4.49
Profitability Margins
Gross Profit Margin
80.65%91.76%76.44%78.04%82.35%
EBIT Margin
51.44%48.45%47.61%57.79%25.89%
EBITDA Margin
52.00%48.96%48.12%58.39%26.51%
Operating Profit Margin
51.44%48.46%61.12%62.48%69.71%
Pretax Profit Margin
27.51%33.46%40.32%53.50%21.64%
Net Profit Margin
20.56%25.34%32.83%43.22%17.49%
Continuous Operations Profit Margin
20.56%25.34%32.83%43.22%17.49%
Net Income Per EBT
74.71%75.74%81.42%80.78%80.79%
EBT Per EBIT
53.48%69.04%65.96%85.63%31.05%
Return on Assets (ROA)
4.02%5.45%7.87%11.61%5.14%
Return on Equity (ROE)
7.60%10.86%14.99%18.37%8.09%
Return on Capital Employed (ROCE)
10.07%10.42%14.71%16.82%20.55%
Return on Invested Capital (ROIC)
7.53%7.87%1097.69%1002.65%1340.14%
Return on Tangible Assets
4.02%5.45%7.87%11.61%5.14%
Earnings Yield
7.47%10.16%13.47%11.58%5.58%
Efficiency Ratios
Receivables Turnover
0.20 0.00 0.00 0.00 0.00
Payables Turnover
5.12 8.99 39.22 30.11 37.24
Inventory Turnover
0.00 0.00 0.00 0.00 0.00
Fixed Asset Turnover
34.48 43.45 39.26 35.80 30.87
Asset Turnover
0.20 0.22 0.24 0.27 0.29
Working Capital Turnover Ratio
0.40 107.01 186.41 -122.92 -278.28
Cash Conversion Cycle
1.76K -40.61 -9.31 -12.12 -9.80
Days of Sales Outstanding
1.83K 0.00 0.00 0.00 0.00
Days of Inventory Outstanding
0.00 0.00 0.00 0.00 0.00
Days of Payables Outstanding
71.31 40.61 9.31 12.12 9.80
Operating Cycle
1.83K 0.00 0.00 0.00 0.00
Cash Flow Ratios
Operating Cash Flow Per Share
4.65 -0.04 -5.17 -0.17 2.72
Free Cash Flow Per Share
4.59 -0.06 -5.23 -0.20 2.62
CapEx Per Share
0.06 0.02 0.07 0.03 0.10
Free Cash Flow to Operating Cash Flow
0.99 1.59 1.01 1.18 0.96
Dividend Paid and CapEx Coverage Ratio
3.84 -0.03 -3.83 -0.17 2.30
Capital Expenditure Coverage Ratio
77.78 -1.68 -75.98 -5.55 27.11
Operating Cash Flow Coverage Ratio
0.00 >-0.01 -0.32 -0.02 0.33
Operating Cash Flow to Sales Ratio
0.65 >-0.01 -0.61 -0.02 0.39
Free Cash Flow Yield
23.26%-0.28%-25.41%-0.75%12.08%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
13.38 9.84 7.42 8.63 17.93
Price-to-Sales (P/S) Ratio
2.75 2.49 2.44 3.73 3.14
Price-to-Book (P/B) Ratio
1.01 1.07 1.11 1.59 1.45
Price-to-Free Cash Flow (P/FCF) Ratio
4.30 -352.05 -3.94 -132.68 8.28
Price-to-Operating Cash Flow Ratio
4.24 -561.22 -3.99 -156.57 7.97
Price-to-Earnings Growth (PEG) Ratio
-2.96 -0.40 -0.66 0.05 -0.36
Price-to-Fair Value
1.01 1.07 1.11 1.59 1.45
Enterprise Value Multiple
5.17 9.68 8.98 8.62 16.32
Enterprise Value
234.45M 475.56M 443.67M 442.29M 362.40M
EV to EBITDA
5.17 9.68 8.98 8.62 16.32
EV to Sales
2.69 4.74 4.32 5.03 4.33
EV to Free Cash Flow
4.21 -668.86 -6.98 -178.99 11.42
EV to Operating Cash Flow
4.15 -1.07K -7.07 -211.22 11.00
Tangible Book Value Per Share
19.59 19.27 18.51 17.03 14.92
Shareholders’ Equity Per Share
19.59 19.27 18.51 17.03 14.92
Tax and Other Ratios
Effective Tax Rate
0.25 0.24 0.19 0.19 0.19
Revenue Per Share
7.17 8.26 8.45 7.24 6.91
Net Income Per Share
1.47 2.09 2.78 3.13 1.21
Tax Burden
0.75 0.76 0.81 0.81 0.81
Interest Burden
0.53 0.69 0.85 0.93 0.84
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.10 0.20 0.16 0.16 0.13
Stock-Based Compensation to Revenue
1.50 0.00 <0.01 <0.01 <0.01
Income Quality
3.15 -0.02 -1.86 -0.06 2.25
Currency in GBP