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S.R Accord Ltd. (IL:SRAC)
:SRAC
Israel Market
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S.R Accord (SRAC) Ratios

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S.R Accord Ratios

IL:SRAC's free cash flow for Q2 2025 was 0.64. For the 2025 fiscal year, IL:SRAC's free cash flow was decreased by and operating cash flow was 0.50. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
1.33 1.14 1.22 1.47 1.74
Quick Ratio
1.33 1.14 1.22 1.47 1.74
Cash Ratio
0.10 0.04 0.06 0.04 0.05
Solvency Ratio
0.06 0.08 0.07 0.08 0.10
Operating Cash Flow Ratio
0.04 0.20 -0.04 -0.03 -0.39
Short-Term Operating Cash Flow Coverage
0.04 0.20 -0.04 -0.04 -0.44
Net Current Asset Value
190.86M 17.77M 10.24M 177.44M 182.67M
Leverage Ratios
Debt-to-Assets Ratio
0.73 0.69 0.74 0.73 0.64
Debt-to-Equity Ratio
2.90 2.38 3.45 3.19 2.15
Debt-to-Capital Ratio
0.74 0.70 0.78 0.76 0.68
Long-Term Debt-to-Capital Ratio
0.28 0.20 0.38 0.39 0.36
Financial Leverage Ratio
3.96 3.44 4.63 4.37 3.35
Debt Service Coverage Ratio
0.09 0.11 0.10 0.11 0.15
Interest Coverage Ratio
0.00 4.70 6.61 327.83 19.23
Debt to Market Cap
1.66 2.68 2.22 1.27 0.66
Interest Debt Per Share
95.66 66.31 85.77 65.88 40.12
Net Debt to EBITDA
9.86 7.82 9.13 8.50 6.46
Profitability Margins
Gross Profit Margin
65.87%73.31%79.05%76.63%74.87%
EBIT Margin
57.65%54.67%62.52%74.72%68.05%
EBITDA Margin
59.63%56.78%65.32%75.92%68.26%
Operating Profit Margin
46.79%45.60%55.38%67.56%60.08%
Pretax Profit Margin
51.19%44.97%55.54%68.88%64.22%
Net Profit Margin
37.23%34.18%43.57%52.87%49.05%
Continuous Operations Profit Margin
39.44%35.17%43.57%52.87%49.05%
Net Income Per EBT
72.73%76.01%78.44%76.76%76.39%
EBT Per EBIT
109.41%98.61%100.29%101.96%106.87%
Return on Assets (ROA)
4.25%5.16%5.14%5.79%6.83%
Return on Equity (ROE)
17.38%17.74%23.83%25.26%22.91%
Return on Capital Employed (ROCE)
14.73%18.38%18.51%19.64%17.91%
Return on Invested Capital (ROIC)
4.13%3.19%5.47%5.91%6.79%
Return on Tangible Assets
4.28%5.23%5.21%5.79%6.83%
Earnings Yield
9.70%19.95%15.33%10.02%7.06%
Efficiency Ratios
Receivables Turnover
0.15 0.00 0.00 0.12 0.00
Payables Turnover
9.18 331.36 155.21 234.48 36.76
Inventory Turnover
0.00 0.00 0.00 31.19 0.00
Fixed Asset Turnover
40.04 58.50 38.01 23.03 30.89
Asset Turnover
0.11 0.15 0.12 0.11 0.14
Working Capital Turnover Ratio
0.55 1.17 0.64 0.39 0.56
Cash Conversion Cycle
2.45K -1.10 -2.35 2.97K -9.93
Days of Sales Outstanding
2.49K 0.00 0.00 2.96K 0.00
Days of Inventory Outstanding
0.00 0.00 0.00 11.70 0.00
Days of Payables Outstanding
39.75 1.10 2.35 1.56 9.93
Operating Cycle
2.49K 0.00 0.00 2.97K 0.00
Cash Flow Ratios
Operating Cash Flow Per Share
3.30 11.66 -2.75 -1.96 -12.91
Free Cash Flow Per Share
3.22 11.65 -2.82 -1.97 -13.09
CapEx Per Share
0.08 0.02 0.06 <0.01 0.18
Free Cash Flow to Operating Cash Flow
0.98 1.00 1.02 1.00 1.01
Dividend Paid and CapEx Coverage Ratio
1.03 9.70 -1.50 -0.74 -5.28
Capital Expenditure Coverage Ratio
41.24 620.98 -43.04 -298.78 -72.80
Operating Cash Flow Coverage Ratio
0.03 0.18 -0.03 -0.03 -0.32
Operating Cash Flow to Sales Ratio
0.22 0.83 -0.21 -0.20 -1.50
Free Cash Flow Yield
5.61%48.08%-7.39%-3.79%-21.81%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
10.31 5.01 6.52 9.98 14.17
Price-to-Sales (P/S) Ratio
3.85 1.71 2.84 5.28 6.95
Price-to-Book (P/B) Ratio
1.73 0.89 1.55 2.52 3.25
Price-to-Free Cash Flow (P/FCF) Ratio
17.82 2.08 -13.54 -26.41 -4.59
Price-to-Operating Cash Flow Ratio
17.35 2.08 -13.85 -26.49 -4.65
Price-to-Earnings Growth (PEG) Ratio
2.01 -0.25 0.42 0.44 -1.45
Price-to-Fair Value
1.73 0.89 1.55 2.52 3.25
Enterprise Value Multiple
16.31 10.84 13.48 15.45 16.65
Enterprise Value
1.90B 1.18B 1.60B 1.57B 1.30B
EV to EBITDA
16.31 10.84 13.48 15.45 16.65
EV to Sales
9.72 6.15 8.80 11.73 11.36
EV to Free Cash Flow
45.04 7.47 -41.94 -58.68 -7.50
EV to Operating Cash Flow
43.94 7.46 -42.92 -58.87 -7.60
Tangible Book Value Per Share
-67.56 26.60 23.55 20.62 18.49
Shareholders’ Equity Per Share
33.02 27.24 24.54 20.62 18.49
Tax and Other Ratios
Effective Tax Rate
0.23 0.22 0.19 0.23 0.24
Revenue Per Share
14.92 14.14 13.42 9.85 8.64
Net Income Per Share
5.56 4.83 5.85 5.21 4.24
Tax Burden
0.73 0.76 0.78 0.77 0.76
Interest Burden
0.89 0.82 0.89 0.92 0.94
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.04 0.02 0.03 0.04 0.03
Stock-Based Compensation to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
Income Quality
0.56 2.35 -0.46 -0.38 -3.05
Currency in ILS
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