PharmaNutra SpA (PHN) Ratios

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PharmaNutra SpA Ratios

IT:PHN's free cash flow for Q4 2025 was €-0.92. For the 2025 fiscal year, IT:PHN's free cash flow was decreased by € and operating cash flow was €-0.86. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	2.35	2.35	2.38	2.12	2.28
Quick Ratio	2.06	2.06	2.12	1.83	2.07
Cash Ratio	0.60	0.60	0.57	0.68	0.86
Solvency Ratio	0.45	0.44	0.37	0.26	0.33
Operating Cash Flow Ratio	0.63	0.63	0.75	0.44	0.56
Short-Term Operating Cash Flow Coverage	4.20	4.20	4.61	2.87	4.30
Net Current Asset Value	€ 18.91M	€ 18.91M	€ 9.73M	€ 646.00K	€ 9.52M
Leverage Ratios
Debt-to-Assets Ratio	0.16	0.16	0.21	0.25	0.18
Debt-to-Equity Ratio	0.29	0.29	0.39	0.51	0.35
Debt-to-Capital Ratio	0.22	0.22	0.28	0.34	0.26
Long-Term Debt-to-Capital Ratio	0.17	0.17	0.23	0.29	0.21
Financial Leverage Ratio	1.76	1.76	1.89	2.07	1.97
Debt Service Coverage Ratio	-2.78	4.17	3.47	2.98	4.39
Interest Coverage Ratio	-9.16	27.86	15.94	19.58	69.19
Debt to Market Cap	0.03	0.04	0.04	0.05	0.03
Interest Debt Per Share	2.25	2.26	2.70	3.02	1.87
Net Debt to EBITDA	-0.38	0.06	0.27	0.34	-0.18
Profitability Margins
Gross Profit Margin	30.75%	22.56%	71.28%	48.45%	36.17%
EBIT Margin	-7.18%	23.02%	24.30%	23.82%	28.14%
EBITDA Margin	-3.84%	25.98%	27.56%	26.26%	29.51%
Operating Profit Margin	-6.01%	23.02%	23.57%	23.12%	27.63%
Pretax Profit Margin	22.76%	22.92%	23.39%	23.02%	28.08%
Net Profit Margin	15.08%	15.19%	14.30%	12.70%	18.04%
Continuous Operations Profit Margin	15.01%	15.12%	14.25%	12.70%	18.04%
Net Income Per EBT	66.26%	66.26%	61.15%	55.17%	64.26%
EBT Per EBIT	-378.40%	99.59%	99.23%	99.57%	101.64%
Return on Assets (ROA)	15.97%	15.97%	14.14%	11.41%	15.02%
Return on Equity (ROE)	30.40%	28.03%	26.72%	23.59%	29.54%
Return on Capital Employed (ROCE)	-8.47%	32.18%	30.37%	27.55%	30.98%
Return on Invested Capital (ROIC)	-5.30%	20.15%	17.58%	14.42%	18.99%
Return on Tangible Assets	19.85%	19.85%	17.64%	14.27%	19.15%
Earnings Yield	2.67%	3.85%	3.18%	2.35%	2.50%
Efficiency Ratios
Receivables Turnover	5.18	5.14	5.07	5.26	3.85
Payables Turnover	4.62	5.13	3.60	4.54	3.15
Inventory Turnover	10.38	11.52	8.20	6.38	10.12
Fixed Asset Turnover	5.50	5.46	4.53	3.83	4.89
Asset Turnover	1.06	1.05	0.99	0.90	0.83
Working Capital Turnover Ratio	3.36	3.31	3.38	3.16	2.33
Cash Conversion Cycle	26.56	31.43	15.21	46.22	15.03
Days of Sales Outstanding	70.44	70.97	71.99	69.43	94.74
Days of Inventory Outstanding	35.17	31.68	44.53	57.22	36.08
Days of Payables Outstanding	79.05	71.22	101.31	80.44	115.79
Operating Cycle	105.61	102.65	116.51	126.66	130.82
Cash Flow Ratios
Operating Cash Flow Per Share	2.05	2.04	2.13	1.25	1.50
Free Cash Flow Per Share	1.73	1.72	1.69	-0.12	-0.90
CapEx Per Share	0.33	0.33	0.44	1.37	2.39
Free Cash Flow to Operating Cash Flow	0.84	0.84	0.79	-0.10	-0.60
Dividend Paid and CapEx Coverage Ratio	1.54	1.54	1.65	0.58	0.48
Capital Expenditure Coverage Ratio	6.27	6.24	4.82	0.91	0.62
Operating Cash Flow Coverage Ratio	0.95	0.95	0.84	0.43	0.82
Operating Cash Flow to Sales Ratio	0.15	0.15	0.18	0.12	0.17
Free Cash Flow Yield	2.18%	3.16%	3.11%	-0.21%	-1.44%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	37.42	25.98	31.47	42.49	40.04
Price-to-Sales (P/S) Ratio	5.68	3.95	4.50	5.40	7.23
Price-to-Book (P/B) Ratio	10.49	7.28	8.41	10.02	11.83
Price-to-Free Cash Flow (P/FCF) Ratio	45.85	31.63	32.17	-471.27	-69.33
Price-to-Operating Cash Flow Ratio	38.26	26.56	25.50	45.09	41.65
Price-to-Earnings Growth (PEG) Ratio	2.55	1.25	1.05	-2.88	4.06
Price-to-Fair Value	10.49	7.28	8.41	10.02	11.83
Enterprise Value Multiple	-148.16	15.25	16.60	20.90	24.31
Enterprise Value	755.78M	521.59M	531.39M	554.35M	598.25M
EV to EBITDA	-148.16	15.25	16.60	20.90	24.31
EV to Sales	5.70	3.96	4.58	5.49	7.17
EV to Free Cash Flow	45.96	31.75	32.70	-479.12	-68.84
EV to Operating Cash Flow	38.63	26.66	25.92	45.84	41.36
Tangible Book Value Per Share	4.91	4.89	4.05	3.30	3.04
Shareholders’ Equity Per Share	7.49	7.46	6.47	5.63	5.27
Tax and Other Ratios
Effective Tax Rate	0.34	0.34	0.39	0.45	0.36
Revenue Per Share	13.93	13.76	12.09	10.45	8.62
Net Income Per Share	2.10	2.09	1.73	1.33	1.56
Tax Burden	0.66	0.66	0.61	0.55	0.64
Interest Burden	-3.17	1.00	0.96	0.97	1.00
Research & Development to Revenue	<0.01	0.00	0.01	0.01	<0.01
SG&A to Revenue	0.40	0.01	0.26	0.07	0.23
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	0.98	0.98	1.24	0.94	0.96

Currency in EUR