Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	0.25	0.31	0.25	0.15
Quick Ratio	―	0.25	0.31	0.25	0.15
Cash Ratio	―	0.25	0.31	0.25	0.15
Solvency Ratio	―	0.02	0.02	0.01	<0.01
Operating Cash Flow Ratio	―	0.02	0.02	0.01	0.01
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00	0.00
Net Current Asset Value	$ ―	$ -185.94M	$ -192.49M	$ -242.52M	$ -282.10M
Leverage Ratios
Debt-to-Assets Ratio	―	<0.01	<0.01	0.00	0.00
Debt-to-Equity Ratio	―	0.02	0.03	0.00	0.00
Debt-to-Capital Ratio	―	0.02	0.03	0.00	0.00
Long-Term Debt-to-Capital Ratio	―	0.02	0.03	0.00	0.00
Financial Leverage Ratio	―	6.18	7.04	8.78	9.37
Debt Service Coverage Ratio	―	2.26	3.78	5.95	4.65
Interest Coverage Ratio	―	3.30	5.21	8.08	6.17
Debt to Market Cap	―	0.02	0.03	0.00	0.00
Interest Debt Per Share	―	2.44	2.17	0.46	0.41
Net Debt to EBITDA	―	-8.84	-9.99	-15.58	-13.68
Profitability Margins
Gross Profit Margin	―	100.00%	92.19%	95.77%	95.93%
EBIT Margin	―	40.41%	40.68%	34.18%	25.12%
EBITDA Margin	―	41.36%	41.49%	35.26%	26.26%
Operating Profit Margin	―	43.36%	40.68%	34.18%	25.12%
Pretax Profit Margin	―	39.66%	40.68%	34.18%	25.12%
Net Profit Margin	―	28.02%	28.70%	24.07%	17.79%
Continuous Operations Profit Margin	―	28.02%	28.70%	24.07%	17.79%
Net Income Per EBT	―	70.65%	70.57%	70.41%	70.82%
EBT Per EBIT	―	91.45%	100.00%	100.00%	100.00%
Return on Assets (ROA)	―	1.54%	1.72%	0.94%	0.63%
Return on Equity (ROE)	―	9.54%	12.14%	8.26%	5.92%
Return on Capital Employed (ROCE)	―	12.50%	14.39%	9.82%	7.02%
Return on Invested Capital (ROIC)	―	8.83%	10.16%	6.91%	4.97%
Return on Tangible Assets	―	1.54%	1.72%	0.94%	0.63%
Earnings Yield	―	7.86%	11.49%	7.16%	5.03%
Efficiency Ratios
Receivables Turnover	―	0.00	0.00	0.00	0.00
Payables Turnover	―	0.00	0.00	0.00	0.00
Inventory Turnover	―	0.00	0.00	0.00	0.00
Fixed Asset Turnover	―	2.54	2.85	2.15	1.87
Asset Turnover	―	0.06	0.06	0.04	0.04
Working Capital Turnover Ratio	―	-0.09	-0.09	-0.06	-0.05
Cash Conversion Cycle	―	0.00	0.00	0.00	0.00
Days of Sales Outstanding	―	0.00	0.00	0.00	0.00
Days of Inventory Outstanding	―	0.00	0.00	0.00	0.00
Days of Payables Outstanding	―	0.00	0.00	0.00	0.00
Operating Cycle	―	0.00	0.00	0.00	0.00
Cash Flow Ratios
Operating Cash Flow Per Share	―	3.81	4.73	3.21	3.19
Free Cash Flow Per Share	―	3.73	4.68	3.18	3.04
CapEx Per Share	―	0.08	0.05	0.04	0.16
Free Cash Flow to Operating Cash Flow	―	0.98	0.99	0.99	0.95
Dividend Paid and CapEx Coverage Ratio	―	2.14	4.16	8.10	6.57
Capital Expenditure Coverage Ratio	―	47.11	104.61	88.84	20.58
Operating Cash Flow Coverage Ratio	―	4.75	4.61	0.00	0.00
Operating Cash Flow to Sales Ratio	―	0.31	0.32	0.30	0.32
Free Cash Flow Yield	―	8.42%	12.74%	8.70%	8.53%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	12.72	8.71	13.96	19.88
Price-to-Sales (P/S) Ratio	―	3.56	2.50	3.36	3.54
Price-to-Book (P/B) Ratio	―	1.21	1.06	1.15	1.18
Price-to-Free Cash Flow (P/FCF) Ratio	―	11.88	7.85	11.49	11.73
Price-to-Operating Cash Flow Ratio	―	11.63	7.77	11.36	11.16
Price-to-Earnings Growth (PEG) Ratio	―	-0.73	0.14	0.29	-1.22
Price-to-Fair Value	―	1.21	1.06	1.15	1.18
Enterprise Value Multiple	―	-0.22	-3.97	-6.05	-0.21
Enterprise Value	―	-1.50M	-31.50M	-30.15M	-717.65K
EV to EBITDA	―	-0.22	-3.97	-6.05	-0.21
EV to Sales	―	-0.09	-1.65	-2.13	-0.05
EV to Free Cash Flow	―	-0.31	-5.17	-7.30	-0.18
EV to Operating Cash Flow	―	-0.30	-5.12	-7.22	-0.17
Tangible Book Value Per Share	―	36.55	34.77	31.64	30.24
Shareholders’ Equity Per Share	―	36.55	34.77	31.64	30.24
Tax and Other Ratios
Effective Tax Rate	―	0.29	0.29	0.30	0.29
Revenue Per Share	―	12.44	14.71	10.86	10.07
Net Income Per Share	―	3.49	4.22	2.61	1.79
Tax Burden	―	0.71	0.71	0.70	0.71
Interest Burden	―	0.98	1.00	1.00	1.00
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	<0.01	<0.01	<0.01	<0.01
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	1.09	1.12	1.23	1.78

Summit Bancshares (SMAL) Ratios

Summit Bancshares Ratios