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Shapir Engineering and Industry Ltd (IL:SPEN)
:SPEN
Israel Market

Shapir Eng (SPEN) Ratios

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Shapir Eng Ratios

IL:SPEN's free cash flow for Q3 2025 was ₪0.15. For the 2025 fiscal year, IL:SPEN's free cash flow was decreased by ₪ and operating cash flow was ₪0.17. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
1.08 1.19 0.95 1.05 1.27
Quick Ratio
0.82 0.98 0.84 0.93 1.19
Cash Ratio
0.12 0.20 0.22 0.23 0.33
Solvency Ratio
0.04 0.04 0.04 0.05 0.07
Operating Cash Flow Ratio
0.02 0.05 0.15 -0.15 0.22
Short-Term Operating Cash Flow Coverage
0.04 0.14 0.32 -0.35 0.62
Net Current Asset Value
₪ -8.46B₪ -7.69B₪ -7.69B₪ -7.33B₪ -5.28B
Leverage Ratios
Debt-to-Assets Ratio
0.60 0.59 0.58 0.57 0.54
Debt-to-Equity Ratio
3.21 2.92 2.91 2.84 2.47
Debt-to-Capital Ratio
0.76 0.74 0.74 0.74 0.71
Long-Term Debt-to-Capital Ratio
0.71 0.70 0.69 0.70 0.68
Financial Leverage Ratio
5.31 4.97 4.98 5.00 4.59
Debt Service Coverage Ratio
0.45 0.56 0.44 0.59 0.77
Interest Coverage Ratio
1.12 1.07 0.88 2.06 2.80
Debt to Market Cap
0.90 0.79 0.95 0.85 0.63
Interest Debt Per Share
30.14 24.16 25.86 23.99 17.88
Net Debt to EBITDA
7.84 7.44 7.47 6.24 5.58
Profitability Margins
Gross Profit Margin
14.58%14.55%13.90%16.38%18.30%
EBIT Margin
16.08%16.54%15.17%21.50%21.01%
EBITDA Margin
21.53%22.26%20.24%25.92%24.64%
Operating Profit Margin
10.89%11.78%9.26%20.38%17.45%
Pretax Profit Margin
6.32%5.55%4.67%11.59%14.81%
Net Profit Margin
4.18%3.50%3.03%8.42%11.20%
Continuous Operations Profit Margin
4.79%4.23%3.55%9.39%11.66%
Net Income Per EBT
66.12%63.12%65.02%72.68%75.63%
EBT Per EBIT
58.08%47.08%50.41%56.85%84.85%
Return on Assets (ROA)
1.42%1.15%1.06%2.67%3.82%
Return on Equity (ROE)
7.67%5.70%5.29%13.38%17.54%
Return on Capital Employed (ROCE)
4.92%4.92%4.30%8.41%7.51%
Return on Invested Capital (ROIC)
3.22%3.36%2.82%6.02%5.41%
Return on Tangible Assets
1.50%1.22%1.13%2.85%4.00%
Earnings Yield
2.19%1.62%1.79%4.05%4.44%
Efficiency Ratios
Receivables Turnover
2.47 2.88 4.16 3.27 3.58
Payables Turnover
6.38 5.80 8.36 5.25 6.81
Inventory Turnover
4.69 6.22 11.80 9.75 17.10
Fixed Asset Turnover
4.09 3.73 4.03 3.58 3.75
Asset Turnover
0.34 0.33 0.35 0.32 0.34
Working Capital Turnover Ratio
32.34 23.43 -281.46 11.58 4.52
Cash Conversion Cycle
168.36 122.26 75.06 79.56 69.77
Days of Sales Outstanding
147.82 126.55 87.76 111.72 102.01
Days of Inventory Outstanding
77.78 58.64 30.94 37.43 21.35
Days of Payables Outstanding
57.24 62.92 43.64 69.58 53.59
Operating Cycle
225.60 185.18 118.70 149.15 123.36
Cash Flow Ratios
Operating Cash Flow Per Share
0.20 0.46 1.56 -1.35 1.47
Free Cash Flow Per Share
-0.68 -0.17 0.81 -1.95 0.95
CapEx Per Share
0.88 0.63 0.75 0.60 0.52
Free Cash Flow to Operating Cash Flow
-3.36 -0.38 0.52 1.45 0.65
Dividend Paid and CapEx Coverage Ratio
0.18 0.72 1.65 -1.69 2.05
Capital Expenditure Coverage Ratio
0.23 0.72 2.08 -2.24 2.83
Operating Cash Flow Coverage Ratio
<0.01 0.02 0.06 -0.06 0.09
Operating Cash Flow to Sales Ratio
0.01 0.04 0.11 -0.11 0.13
Free Cash Flow Yield
-2.19%-0.64%3.29%-7.38%3.45%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
45.72 61.80 55.83 24.67 22.53
Price-to-Sales (P/S) Ratio
1.92 2.16 1.69 2.08 2.52
Price-to-Book (P/B) Ratio
3.46 3.52 2.95 3.30 3.95
Price-to-Free Cash Flow (P/FCF) Ratio
-45.56 -157.14 30.42 -13.56 28.99
Price-to-Operating Cash Flow Ratio
152.40 60.11 15.78 -19.60 18.75
Price-to-Earnings Growth (PEG) Ratio
1.98 27.19 -0.95 -2.01 0.72
Price-to-Fair Value
3.46 3.52 2.95 3.30 3.95
Enterprise Value Multiple
16.76 17.16 15.84 14.25 15.82
Enterprise Value
20.73B 19.43B 16.69B 16.80B 15.17B
EV to EBITDA
16.77 17.16 15.84 14.25 15.82
EV to Sales
3.61 3.82 3.21 3.69 3.90
EV to Free Cash Flow
-85.65 -277.50 57.56 -24.11 44.77
EV to Operating Cash Flow
287.87 106.15 29.86 -34.86 28.96
Tangible Book Value Per Share
8.59 7.46 7.84 7.42 7.32
Shareholders’ Equity Per Share
8.90 7.80 8.36 8.01 6.97
Tax and Other Ratios
Effective Tax Rate
0.24 0.24 0.24 0.19 0.21
Revenue Per Share
16.12 12.71 14.57 12.73 10.91
Net Income Per Share
0.67 0.45 0.44 1.07 1.22
Tax Burden
0.66 0.63 0.65 0.73 0.76
Interest Burden
0.39 0.34 0.31 0.54 0.70
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.02 0.02 0.06 0.02 0.02
Stock-Based Compensation to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
Income Quality
0.26 0.85 3.02 -1.13 1.15
Currency in ILS