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Theon International Plc (NL:THEON)
:THEON
Netherlands Market

Theon International Plc (THEON) Ratios

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Theon International Plc Ratios

NL:THEON's free cash flow for Q3 2025 was €0.30. For the 2025 fiscal year, NL:THEON's free cash flow was decreased by € and operating cash flow was €0.23. See a summary of the company’s cash flow.
Ratios
TTM
Mar 25Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
3.11 3.08 1.89 1.52 2.07
Quick Ratio
2.16 2.38 1.23 1.09 1.54
Cash Ratio
0.85 0.82 0.66 0.27 0.89
Solvency Ratio
0.43 0.45 0.28 0.34 0.53
Operating Cash Flow Ratio
0.33 -0.24 0.35 -0.08 0.63
Short-Term Operating Cash Flow Coverage
1.18 -0.92 1.39 -0.22 1.91
Net Current Asset Value
€ 178.43M€ 175.26M€ 55.62M€ 42.15M€ 22.49M
Leverage Ratios
Debt-to-Assets Ratio
0.23 0.19 0.25 0.22 0.25
Debt-to-Equity Ratio
0.41 0.34 0.67 0.54 0.54
Debt-to-Capital Ratio
0.29 0.25 0.40 0.35 0.35
Long-Term Debt-to-Capital Ratio
0.21 0.17 0.25 0.05 0.18
Financial Leverage Ratio
1.81 1.75 2.72 2.45 2.13
Debt Service Coverage Ratio
2.10 2.24 1.44 1.01 1.94
Interest Coverage Ratio
14.67 17.88 13.68 27.02 23.30
Debt to Market Cap
0.04 0.09 0.09 0.17 0.09
Interest Debt Per Share
1.47 1.17 0.93 1.82 0.97
Net Debt to EBITDA
<0.01 -0.13 -0.24 0.27 -0.30
Profitability Margins
Gross Profit Margin
32.52%30.99%32.10%35.13%40.73%
EBIT Margin
25.58%25.84%25.26%27.47%30.80%
EBITDA Margin
26.00%26.55%25.71%28.50%32.40%
Operating Profit Margin
25.12%24.65%25.48%27.45%31.59%
Pretax Profit Margin
24.68%24.60%22.80%26.45%30.18%
Net Profit Margin
19.03%19.13%16.50%20.99%23.66%
Continuous Operations Profit Margin
19.06%19.14%16.50%20.99%23.66%
Net Income Per EBT
77.10%77.76%72.38%79.37%78.40%
EBT Per EBIT
98.27%99.82%89.47%96.36%95.56%
Return on Assets (ROA)
17.78%17.18%17.15%19.03%26.50%
Return on Equity (ROE)
33.01%30.05%46.66%46.68%56.33%
Return on Capital Employed (ROCE)
31.97%30.49%50.47%57.22%59.53%
Return on Invested Capital (ROIC)
22.40%21.54%29.62%31.18%37.88%
Return on Tangible Assets
18.97%18.21%17.19%19.06%26.69%
Earnings Yield
3.30%7.75%6.12%15.31%9.73%
Efficiency Ratios
Receivables Turnover
3.30 2.76 4.75 2.10 4.34
Payables Turnover
6.01 6.68 3.55 3.86 6.90
Inventory Turnover
2.48 3.20 2.25 2.45 3.07
Fixed Asset Turnover
10.07 10.54 11.97 12.45 8.77
Asset Turnover
0.93 0.90 1.04 0.91 1.12
Working Capital Turnover Ratio
1.66 2.25 3.24 3.68 3.42
Cash Conversion Cycle
197.13 191.62 136.04 228.05 149.91
Days of Sales Outstanding
110.65 132.30 76.91 173.69 84.05
Days of Inventory Outstanding
147.23 113.93 161.89 148.84 118.71
Days of Payables Outstanding
60.75 54.61 102.76 94.47 52.86
Operating Cycle
257.88 246.23 238.80 322.52 202.77
Cash Flow Ratios
Operating Cash Flow Per Share
0.53 -0.38 0.59 -0.35 0.92
Free Cash Flow Per Share
0.61 -0.53 0.46 -0.54 0.69
CapEx Per Share
0.08 0.16 0.13 0.19 0.23
Free Cash Flow to Operating Cash Flow
1.16 1.41 0.79 1.55 0.75
Dividend Paid and CapEx Coverage Ratio
1.29 -1.04 2.01 -1.81 4.00
Capital Expenditure Coverage Ratio
6.41 -2.43 4.65 -1.81 4.00
Operating Cash Flow Coverage Ratio
0.39 -0.34 0.68 -0.20 1.01
Operating Cash Flow to Sales Ratio
0.09 -0.07 0.16 -0.05 0.23
Free Cash Flow Yield
1.75%-4.23%4.70%-5.49%7.05%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
30.31 12.91 16.33 6.53 10.28
Price-to-Sales (P/S) Ratio
6.20 2.47 2.70 1.37 2.43
Price-to-Book (P/B) Ratio
9.75 3.88 7.62 3.05 5.79
Price-to-Free Cash Flow (P/FCF) Ratio
57.10 -23.62 21.29 -18.20 14.18
Price-to-Operating Cash Flow Ratio
61.35 -33.32 16.72 -28.24 10.63
Price-to-Earnings Growth (PEG) Ratio
5.25 0.21 -0.27 -0.07 <0.01
Price-to-Fair Value
9.75 3.88 7.62 3.05 5.79
Enterprise Value Multiple
23.87 9.17 10.24 5.08 7.21
Enterprise Value
2.54B 858.41M 575.80M 206.92M 188.18M
EV to EBITDA
23.87 9.17 10.24 5.08 7.21
EV to Sales
6.21 2.44 2.63 1.45 2.34
EV to Free Cash Flow
57.11 -23.30 20.80 -19.22 13.61
EV to Operating Cash Flow
66.02 -32.87 16.33 -29.81 10.21
Tangible Book Value Per Share
3.49 3.10 1.28 3.21 1.67
Shareholders’ Equity Per Share
3.32 3.24 1.29 3.21 1.69
Tax and Other Ratios
Effective Tax Rate
0.23 0.22 0.28 0.21 0.22
Revenue Per Share
5.62 5.09 3.64 7.14 4.03
Net Income Per Share
1.07 0.97 0.60 1.50 0.95
Tax Burden
0.77 0.78 0.72 0.79 0.78
Interest Burden
0.97 0.95 0.90 0.96 0.98
Research & Development to Revenue
0.01 0.01 0.01 0.01 0.02
SG&A to Revenue
0.04 0.04 0.04 0.05 0.04
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.49 -0.39 0.98 -0.23 0.97
Currency in EUR