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ZE PAK SA (PL:ZEP)
:ZEP
Poland Market

ZE PAK SA (ZEP) Ratios

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ZE PAK SA Ratios

PL:ZEP's free cash flow for Q3 2025 was zł0.07. For the 2025 fiscal year, PL:ZEP's free cash flow was decreased by zł and operating cash flow was zł-0.09. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
0.63 1.49 1.82 1.20 1.02
Quick Ratio
0.62 1.48 1.80 1.15 0.99
Cash Ratio
0.34 0.48 0.49 0.69 0.25
Solvency Ratio
0.02 0.17 0.47 0.08 -0.06
Operating Cash Flow Ratio
0.25 0.46 -0.29 0.24 <0.01
Short-Term Operating Cash Flow Coverage
0.54 0.00 0.00 1.03 0.03
Net Current Asset Value
zł -1.05Bzł -105.80Mzł 319.35Mzł -764.02Mzł -749.46M
Leverage Ratios
Debt-to-Assets Ratio
0.15 <0.01 0.01 0.26 0.15
Debt-to-Equity Ratio
0.27 0.02 0.02 1.62 0.95
Debt-to-Capital Ratio
0.21 0.02 0.02 0.62 0.49
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.46 0.32
Financial Leverage Ratio
1.86 1.77 1.88 6.27 6.31
Debt Service Coverage Ratio
0.13 19.10 65.92 0.74 -0.81
Interest Coverage Ratio
1.50 16.52 73.31 5.92 -96.54
Debt to Market Cap
0.61 0.00 0.00 0.95 0.52
Interest Debt Per Share
11.32 0.98 0.97 24.21 9.93
Net Debt to EBITDA
2.29 -1.66 -0.66 -0.58 0.02
Profitability Margins
Gross Profit Margin
15.11%16.59%39.23%11.60%-18.02%
EBIT Margin
2.06%12.25%22.74%10.87%-20.94%
EBITDA Margin
4.46%13.02%23.96%12.05%-15.09%
Operating Profit Margin
1.95%12.11%22.20%8.36%-20.91%
Pretax Profit Margin
0.34%11.05%21.97%7.57%-21.15%
Net Profit Margin
0.30%12.03%23.99%4.84%-12.95%
Continuous Operations Profit Margin
0.30%12.03%17.04%4.40%-12.95%
Net Income Per EBT
86.61%108.87%109.20%63.92%61.21%
EBT Per EBIT
17.56%91.26%98.97%90.55%101.15%
Return on Assets (ROA)
0.12%6.83%20.76%4.48%-9.58%
Return on Equity (ROE)
0.22%12.10%38.98%28.09%-60.50%
Return on Capital Employed (ROCE)
1.16%9.47%27.68%14.55%-38.87%
Return on Invested Capital (ROIC)
0.84%10.29%22.61%8.18%-20.54%
Return on Tangible Assets
0.14%7.52%20.77%4.64%-9.59%
Earnings Yield
0.55%37.82%67.87%17.39%-36.52%
Efficiency Ratios
Receivables Turnover
6.33 5.43 5.49 5.08 1.76
Payables Turnover
26.73 10.80 12.38 16.72 20.27
Inventory Turnover
214.53 243.74 127.11 30.69 38.97
Fixed Asset Turnover
0.83 2.00 3.70 2.35 2.00
Asset Turnover
0.42 0.57 0.87 0.93 0.74
Working Capital Turnover Ratio
-6.27 3.09 4.66 17.49 -2.91K
Cash Conversion Cycle
45.68 34.87 39.83 61.96 199.28
Days of Sales Outstanding
57.63 67.16 66.45 71.89 207.92
Days of Inventory Outstanding
1.70 1.50 2.87 11.89 9.37
Days of Payables Outstanding
13.65 33.79 29.49 21.82 18.01
Operating Cycle
59.33 68.66 69.32 83.78 217.29
Cash Flow Ratios
Operating Cash Flow Per Share
5.63 9.45 -6.33 9.90 0.13
Free Cash Flow Per Share
-13.28 -0.04 -17.66 -1.94 -7.93
CapEx Per Share
18.91 9.48 11.33 11.84 8.06
Free Cash Flow to Operating Cash Flow
-2.36 >-0.01 2.79 -0.20 -61.50
Dividend Paid and CapEx Coverage Ratio
0.30 1.00 -0.56 0.84 0.02
Capital Expenditure Coverage Ratio
0.30 1.00 -0.56 0.84 0.02
Operating Cash Flow Coverage Ratio
0.52 14.19 -8.07 0.43 0.01
Operating Cash Flow to Sales Ratio
0.18 0.22 -0.10 0.12 <0.01
Free Cash Flow Yield
-78.65%-0.26%-81.78%-8.42%-46.39%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
180.72 2.64 1.47 5.75 -2.74
Price-to-Sales (P/S) Ratio
0.54 0.32 0.35 0.28 0.35
Price-to-Book (P/B) Ratio
0.42 0.32 0.57 1.62 1.66
Price-to-Free Cash Flow (P/FCF) Ratio
-1.27 -384.98 -1.22 -11.87 -2.16
Price-to-Operating Cash Flow Ratio
3.00 1.45 -3.41 2.32 132.58
Price-to-Earnings Growth (PEG) Ratio
-1.92 -0.04 <0.01 -0.04 -0.07
Price-to-Fair Value
0.42 0.32 0.57 1.62 1.66
Enterprise Value Multiple
14.34 0.78 0.81 1.73 -2.33
Enterprise Value
1.02B 223.14M 603.63M 877.56M 862.02M
EV to EBITDA
14.34 0.78 0.81 1.73 -2.33
EV to Sales
0.64 0.10 0.19 0.21 0.35
EV to Free Cash Flow
-1.51 -123.56 -0.67 -8.91 -2.14
EV to Operating Cash Flow
3.57 0.46 -1.88 1.74 131.51
Tangible Book Value Per Share
33.34 35.84 37.56 20.76 9.99
Shareholders’ Equity Per Share
40.41 42.76 37.61 14.24 10.32
Tax and Other Ratios
Effective Tax Rate
0.14 -0.09 0.18 0.32 0.39
Revenue Per Share
31.45 43.00 61.11 82.64 48.23
Net Income Per Share
0.09 5.17 14.66 4.00 -6.25
Tax Burden
0.87 1.09 1.09 0.64 0.61
Interest Burden
0.17 0.90 0.97 0.70 1.01
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.11 0.07 0.04 0.04 0.05
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
52.20 1.99 -0.43 1.58 -0.01
Currency in PLN