tiprankstipranks
Passus SA (PL:PAS)
:PAS
Poland Market
PAS
Passus SA
RESEARCH TOOLSreports

Passus SA (PAS) Ratios

0 Followers

Passus SA Ratios

PL:PAS's free cash flow for Q4 2025 was zł-0.32. For the 2025 fiscal year, PL:PAS's free cash flow was decreased by zł and operating cash flow was zł0.12. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.36 1.36 1.59 1.18 1.10
Quick Ratio
 1.32 1.32 1.56 1.14 1.10
Cash Ratio
 0.28 0.28 0.44 0.35 0.61
Solvency Ratio
 0.25 0.25 0.18 0.07 0.14
Operating Cash Flow Ratio
 0.08 0.08 0.18 -0.19 0.54
Short-Term Operating Cash Flow Coverage
 6.25 6.25 11.23 0.00 0.00
Net Current Asset Value
zł 16.83Mzł 16.83Mzł 20.25Mzł 7.94Mzł 4.45M
Leverage Ratios
Debt-to-Assets Ratio
 0.01 0.01 0.02 0.02 0.01
Debt-to-Equity Ratio
 0.04 0.04 0.04 0.06 0.06
Debt-to-Capital Ratio
 0.03 0.03 0.04 0.06 0.06
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
 3.09 3.09 2.48 3.56 3.99
Debt Service Coverage Ratio
 9.55 11.34 13.90 39.13 52.41
Interest Coverage Ratio
 19.53 25.92 27.32 39.89 39.18
Debt to Market Cap
 <0.01 <0.01 0.01 0.00 0.00
Interest Debt Per Share
 0.88 0.76 0.66 0.70 0.60
Net Debt to EBITDA
 -0.90 -0.90 -1.08 -1.29 -3.55
Profitability Margins
Gross Profit Margin
11.51%11.51%13.51%14.14%91.80%
EBIT Margin
10.76%10.05%11.45%11.79%7.59%
EBITDA Margin
11.29%11.29%13.31%13.93%11.40%
Operating Profit Margin
10.60%10.05%8.06%12.49%7.74%
Pretax Profit Margin
10.44%10.44%11.15%11.48%7.39%
Net Profit Margin
8.24%8.24%4.78%1.87%5.65%
Continuous Operations Profit Margin
9.13%9.13%9.44%9.01%6.35%
Net Income Per EBT
78.90%78.90%42.85%16.27%76.47%
EBT Per EBIT
98.57%103.94%138.40%91.90%95.55%
Return on Assets (ROA)
14.63%14.63%7.46%2.29%5.92%
Return on Equity (ROE)
54.71%45.23%18.49%8.13%23.59%
Return on Capital Employed (ROCE)
57.63%54.65%27.29%47.35%28.65%
Return on Invested Capital (ROIC)
48.55%46.52%22.29%36.30%24.00%
Return on Tangible Assets
15.06%15.06%7.77%2.67%6.90%
Earnings Yield
4.64%6.44%9.07%3.62%6.90%
Efficiency Ratios
Receivables Turnover
 2.59 2.59 2.62 3.83 8.24
Payables Turnover
 2.32 3.08 5.79 3.21 0.26
Inventory Turnover
 39.72 52.77 66.22 36.15 43.21
Fixed Asset Turnover
 182.17 182.17 56.88 31.72 35.25
Asset Turnover
 1.78 1.78 1.56 1.22 1.05
Working Capital Turnover Ratio
 7.47 6.31 7.02 12.52 16.29
Cash Conversion Cycle
 -6.89 29.72 81.75 -8.42 -1.33K
Days of Sales Outstanding
 141.16 141.16 139.22 95.28 44.31
Days of Inventory Outstanding
 9.19 6.92 5.51 10.10 8.45
Days of Payables Outstanding
 157.24 118.36 62.99 113.79 1.39K
Operating Cycle
 150.35 148.08 144.74 105.38 52.75
Cash Flow Ratios
Operating Cash Flow Per Share
 2.26 2.26 3.17 -4.55 13.74
Free Cash Flow Per Share
 2.26 3.13 3.16 -7.07 10.82
CapEx Per Share
 3.65 3.65 0.01 2.51 2.92
Free Cash Flow to Operating Cash Flow
 1.00 1.38 1.00 1.55 0.79
Dividend Paid and CapEx Coverage Ratio
 0.39 0.39 1.08 -1.81 4.70
Capital Expenditure Coverage Ratio
 0.62 0.62 283.26 -1.81 4.70
Operating Cash Flow Coverage Ratio
 4.72 4.72 6.25 -7.98 26.19
Operating Cash Flow to Sales Ratio
 0.03 0.03 0.06 -0.11 0.37
Free Cash Flow Yield
1.54%3.33%11.46%-32.43%35.47%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 20.65 15.53 11.03 27.59 14.48
Price-to-Sales (P/S) Ratio
 1.91 1.28 0.53 0.52 0.82
Price-to-Book (P/B) Ratio
 9.34 7.02 2.04 2.24 3.42
Price-to-Free Cash Flow (P/FCF) Ratio
 62.15 30.07 8.73 -3.08 2.82
Price-to-Operating Cash Flow Ratio
 55.28 41.57 8.70 -4.79 2.22
Price-to-Earnings Growth (PEG) Ratio
 -0.53 0.13 0.05 -0.44 -0.45
Price-to-Fair Value
 9.34 7.02 2.04 2.24 3.42
Enterprise Value Multiple
 16.05 10.44 2.88 2.41 3.64
Enterprise Value
 233.60M 145.30M 41.26M 29.12M 31.69M
EV to EBITDA
 16.78 10.44 2.88 2.41 3.64
EV to Sales
 1.89 1.18 0.38 0.34 0.41
EV to Free Cash Flow
 61.54 27.69 6.36 -2.01 1.43
EV to Operating Cash Flow
 61.54 38.28 6.33 -3.11 1.12
Tangible Book Value Per Share
 12.20 12.20 13.27 5.87 4.58
Shareholders’ Equity Per Share
 13.38 13.38 13.53 9.72 8.93
Tax and Other Ratios
Effective Tax Rate
 0.13 0.13 0.15 0.15 0.14
Revenue Per Share
 73.46 73.46 52.36 42.31 37.24
Net Income Per Share
 6.05 6.05 2.50 0.79 2.11
Tax Burden
 0.79 0.79 0.43 0.16 0.76
Interest Burden
 0.97 1.04 0.97 0.97 0.97
Research & Development to Revenue
 <0.01 <0.01 <0.01 0.05 0.02
SG&A to Revenue
 0.05 0.05 0.29 0.00 0.00
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 <0.01
Income Quality
 0.38 0.38 0.63 -2.38 6.52
Currency in PLN