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Elspec Engineering Ltd. (IL:ELSPC)
:ELSPC
Israel Market

Elspec (ELSPC) Ratios

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Elspec Ratios

IL:ELSPC's free cash flow for Q4 2023 was 0.55. For the 2023 fiscal year, IL:ELSPC's free cash flow was decreased by and operating cash flow was 0.00. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
3.18 3.66 3.18 3.68 4.28
Quick Ratio
1.77 1.87 1.77 2.34 2.90
Cash Ratio
0.50 0.37 0.50 0.74 1.00
Solvency Ratio
0.27 0.60 0.27 0.30 0.33
Operating Cash Flow Ratio
0.25 0.11 0.25 0.16 0.74
Short-Term Operating Cash Flow Coverage
2.50 1.67 2.50 1.36 4.90
Net Current Asset Value
34.33M 49.56M 40.52M 44.37M 40.67M
Leverage Ratios
Debt-to-Assets Ratio
0.07 0.04 0.07 0.08 0.11
Debt-to-Equity Ratio
0.10 0.06 0.10 0.10 0.15
Debt-to-Capital Ratio
0.09 0.05 0.09 0.09 0.13
Long-Term Debt-to-Capital Ratio
0.04 0.02 0.04 0.04 0.08
Financial Leverage Ratio
1.41 1.32 1.41 1.36 1.36
Debt Service Coverage Ratio
3.38 10.06 3.38 3.14 3.18
Interest Coverage Ratio
39.79 87.60 39.79 28.90 28.44
Debt to Market Cap
0.09 0.02 0.09 0.07 0.07
Interest Debt Per Share
0.36 0.23 0.36 0.36 0.48
Net Debt to EBITDA
0.25 -0.20 -0.46 -0.89 -0.69
Profitability Margins
Gross Profit Margin
46.07%52.67%46.07%45.43%45.57%
EBIT Margin
6.63%13.10%6.63%7.56%8.06%
EBITDA Margin
11.12%17.14%11.12%11.95%13.02%
Operating Profit Margin
7.01%11.47%7.01%6.10%9.01%
Pretax Profit Margin
6.45%12.97%6.45%7.35%7.74%
Net Profit Margin
5.77%12.20%5.77%6.65%6.90%
Continuous Operations Profit Margin
5.77%12.20%5.77%6.78%7.02%
Net Income Per EBT
89.51%94.09%89.51%90.47%89.14%
EBT Per EBIT
92.08%113.11%92.08%120.33%85.92%
Return on Assets (ROA)
9.73%10.83%4.45%4.78%5.07%
Return on Equity (ROE)
15.12%14.35%6.28%6.48%6.91%
Return on Capital Employed (ROCE)
15.23%12.74%7.01%5.53%8.02%
Return on Invested Capital (ROIC)
12.56%11.67%6.04%4.92%7.01%
Return on Tangible Assets
11.18%10.99%5.06%5.38%5.78%
Earnings Yield
16.44%9.36%7.48%5.67%4.02%
Efficiency Ratios
Receivables Turnover
5.55 0.00 5.55 5.70 6.88
Payables Turnover
7.97 6.84 7.97 4.68 7.82
Inventory Turnover
1.29 1.17 1.29 1.42 1.67
Fixed Asset Turnover
6.31 7.20 6.31 6.94 7.22
Asset Turnover
0.77 0.89 0.77 0.72 0.73
Working Capital Turnover Ratio
1.49 1.79 1.49 1.32 1.33
Cash Conversion Cycle
186.52 258.17 302.35 243.39 224.78
Days of Sales Outstanding
83.82 0.00 65.71 64.08 53.09
Days of Inventory Outstanding
156.90 311.51 282.46 257.27 218.34
Days of Payables Outstanding
54.20 53.34 45.82 77.96 46.65
Operating Cycle
240.72 311.51 348.17 321.35 271.43
Cash Flow Ratios
Operating Cash Flow Per Share
0.27 0.11 0.27 0.15 0.56
Free Cash Flow Per Share
>-0.01 -0.15 >-0.01 0.01 0.50
CapEx Per Share
0.27 0.26 0.27 0.14 0.06
Free Cash Flow to Operating Cash Flow
-0.02 -1.27 -0.02 0.10 0.89
Dividend Paid and CapEx Coverage Ratio
0.51 0.44 0.51 1.11 8.74
Capital Expenditure Coverage Ratio
0.98 0.44 0.98 1.11 8.74
Operating Cash Flow Coverage Ratio
0.76 0.51 0.76 0.44 1.19
Operating Cash Flow to Sales Ratio
0.07 0.02 0.07 0.05 0.17
Free Cash Flow Yield
18.35%-2.44%-0.17%0.38%9.00%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
13.37 10.69 13.37 17.63 24.88
Price-to-Sales (P/S) Ratio
0.77 1.30 0.77 1.17 1.72
Price-to-Book (P/B) Ratio
0.84 1.53 0.84 1.14 1.72
Price-to-Free Cash Flow (P/FCF) Ratio
-581.46 -41.02 -581.46 261.10 11.12
Price-to-Operating Cash Flow Ratio
10.60 52.18 10.60 25.16 9.84
Price-to-Earnings Growth (PEG) Ratio
-2.94 0.06 -2.94 0.00 -0.49
Price-to-Fair Value
0.84 1.53 0.84 1.14 1.72
Enterprise Value Multiple
6.48 7.41 6.48 8.92 12.49
Enterprise Value
56.04M 113.55M 51.54M 68.60M 100.63M
EV to EBITDA
4.22 7.41 6.48 8.92 12.49
EV to Sales
0.71 1.27 0.72 1.07 1.63
EV to Free Cash Flow
5.80 -39.95 -542.54 237.36 10.53
EV to Operating Cash Flow
5.14 50.83 9.89 22.87 9.33
Tangible Book Value Per Share
2.82 3.84 2.82 2.88 2.68
Shareholders’ Equity Per Share
3.39 3.90 3.39 3.40 3.20
Tax and Other Ratios
Effective Tax Rate
0.10 0.06 0.10 0.08 0.09
Revenue Per Share
3.68 4.59 3.68 3.32 3.21
Net Income Per Share
0.21 0.56 0.21 0.22 0.22
Tax Burden
0.88 0.94 0.90 0.90 0.89
Interest Burden
0.98 0.99 0.97 0.97 0.96
Research & Development to Revenue
0.09 0.10 0.11 0.11 0.12
SG&A to Revenue
0.01 0.02 0.02 0.03 0.02
Stock-Based Compensation to Revenue
>-0.01 0.00 0.00 0.00 <0.01
Income Quality
1.26 0.20 1.26 0.69 2.48
Currency in ILS
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