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TESGAS S.A. (PL:TSG)
:TSG
Poland Market

TESGAS S.A. (TSG) Ratios

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TESGAS S.A. Ratios

PL:TSG's free cash flow for Q3 2025 was zł―. For the 2025 fiscal year, PL:TSG's free cash flow was decreased by zł and operating cash flow was zł―. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
2.30 2.71 2.00 2.03 2.15
Quick Ratio
1.82 2.26 1.31 1.24 1.58
Cash Ratio
0.66 1.24 0.13 0.27 0.19
Solvency Ratio
<0.01 0.24 0.13 0.24 0.26
Operating Cash Flow Ratio
-0.07 1.23 0.33 -0.05 0.19
Short-Term Operating Cash Flow Coverage
-0.59 13.12 18.69 -0.14 4.99
Net Current Asset Value
zł 17.99Mzł 33.11Mzł 25.76Mzł 30.24Mzł 23.84M
Leverage Ratios
Debt-to-Assets Ratio
0.08 0.09 0.07 0.14 0.07
Debt-to-Equity Ratio
0.11 0.13 0.12 0.22 0.11
Debt-to-Capital Ratio
0.10 0.11 0.11 0.18 0.10
Long-Term Debt-to-Capital Ratio
<0.01 0.05 0.03 <0.01 0.03
Financial Leverage Ratio
1.41 1.43 1.63 1.53 1.51
Debt Service Coverage Ratio
0.28 2.77 5.82 0.83 8.10
Interest Coverage Ratio
-5.15 5.92 6.41 32.58 32.23
Debt to Market Cap
0.10 0.22 0.10 0.36 0.08
Interest Debt Per Share
0.85 1.07 0.97 1.69 0.78
Net Debt to EBITDA
-6.22 -1.78 0.65 0.76 0.26
Profitability Margins
Gross Profit Margin
14.10%17.03%14.65%17.99%20.62%
EBIT Margin
-5.19%5.23%2.98%6.36%7.05%
EBITDA Margin
1.35%8.38%6.36%10.15%10.93%
Operating Profit Margin
-6.35%4.82%3.19%6.34%7.08%
Pretax Profit Margin
-6.71%4.42%2.48%6.17%6.83%
Net Profit Margin
-6.44%3.04%2.13%5.78%6.48%
Continuous Operations Profit Margin
-6.66%3.08%2.15%5.70%6.49%
Net Income Per EBT
96.06%68.87%85.66%93.66%95.01%
EBT Per EBIT
105.67%91.73%78.00%97.31%96.36%
Return on Assets (ROA)
-3.95%3.40%1.96%4.95%5.49%
Return on Equity (ROE)
-5.40%4.88%3.20%7.60%8.32%
Return on Capital Employed (ROCE)
-4.82%6.79%4.09%7.56%7.96%
Return on Invested Capital (ROIC)
-4.59%4.52%3.42%6.02%7.29%
Return on Tangible Assets
-3.96%3.41%1.96%4.96%5.50%
Earnings Yield
-16.55%13.16%7.30%17.36%13.99%
Efficiency Ratios
Receivables Turnover
2.76 5.71 2.94 3.28 2.58
Payables Turnover
5.18 21.69 5.36 11.16 6.06
Inventory Turnover
5.77 10.03 4.01 3.19 4.77
Fixed Asset Turnover
1.29 2.97 2.59 2.35 2.16
Asset Turnover
0.61 1.12 0.92 0.86 0.85
Working Capital Turnover Ratio
2.42 3.35 3.31 3.13 3.42
Cash Conversion Cycle
125.04 83.48 147.10 192.80 157.86
Days of Sales Outstanding
132.16 63.91 124.10 111.14 141.60
Days of Inventory Outstanding
63.30 36.40 91.06 114.38 76.47
Days of Payables Outstanding
70.43 16.83 68.07 32.71 60.22
Operating Cycle
195.47 100.31 215.16 225.51 218.07
Cash Flow Ratios
Operating Cash Flow Per Share
-0.14 2.80 1.14 -0.16 0.49
Free Cash Flow Per Share
-0.61 2.51 0.95 -0.49 0.29
CapEx Per Share
0.47 0.29 0.20 0.33 0.20
Free Cash Flow to Operating Cash Flow
4.35 0.90 0.83 3.09 0.60
Dividend Paid and CapEx Coverage Ratio
-0.30 5.72 2.30 -0.48 2.47
Capital Expenditure Coverage Ratio
-0.30 9.68 5.85 -0.48 2.47
Operating Cash Flow Coverage Ratio
-0.18 2.87 1.25 -0.10 0.65
Operating Cash Flow to Sales Ratio
-0.02 0.23 0.10 -0.02 0.05
Free Cash Flow Yield
-24.98%87.70%28.58%-14.66%6.99%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-6.04 7.60 13.70 5.76 7.15
Price-to-Sales (P/S) Ratio
0.39 0.23 0.29 0.33 0.46
Price-to-Book (P/B) Ratio
0.34 0.37 0.44 0.44 0.59
Price-to-Free Cash Flow (P/FCF) Ratio
-4.00 1.14 3.50 -6.82 14.30
Price-to-Operating Cash Flow Ratio
-17.41 1.02 2.90 -21.04 8.52
Price-to-Earnings Growth (PEG) Ratio
1.18 0.13 -0.23 0.00 0.09
Price-to-Fair Value
0.34 0.37 0.44 0.44 0.59
Enterprise Value Multiple
22.66 0.98 5.24 4.04 4.50
Enterprise Value
21.82M 11.50M 42.92M 46.54M 50.31M
EV to EBITDA
22.66 0.98 5.24 4.04 4.50
EV to Sales
0.31 0.08 0.33 0.41 0.49
EV to Free Cash Flow
-3.14 0.40 4.00 -8.40 15.17
EV to Operating Cash Flow
-13.66 0.36 3.31 -25.91 9.03
Tangible Book Value Per Share
7.31 7.79 7.61 7.67 7.10
Shareholders’ Equity Per Share
7.25 7.72 7.55 7.61 7.03
Tax and Other Ratios
Effective Tax Rate
<0.01 0.30 0.14 0.08 0.05
Revenue Per Share
6.30 12.37 11.35 10.01 9.02
Net Income Per Share
-0.41 0.38 0.24 0.58 0.58
Tax Burden
0.96 0.69 0.86 0.94 0.95
Interest Burden
1.29 0.84 0.83 0.97 0.97
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.17 0.09 0.08 0.10 0.10
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.33 7.43 4.05 -0.26 0.80
Currency in PLN