Rational AG

As of June 30, 2024, Rational AG has 11.37M shares outstanding.

As of June 30, 2024, Rational AG maintains a current ratio of 3.43, meaning it holds 3.4x the short-term assets needed to cover near-term liabilities. The debt-to-equity ratio is 3.87, indicating elevated leverage, while an interest coverage ratio of 200.30 demonstrates strong ability to service its debt obligations.

Over the twelve months ended June 30, 2024, Rational AG posted a return on equity (ROE) of 35.31, showing how much profit the company earns on every dollar of shareholder capital. Return on invested capital (ROIC) comes in at 31.36 - the clearest signal of whether the business earns more on its capital than that capital costs, and the core measure of a durable competitive advantage. Return on assets (ROA) stands at 25.30, measuring how efficiently the asset base is converted into earnings. Return on capital employed (ROCE) is 34.74, useful for judging operating efficiency across full business cycles. Inventory turnover of 4.31 indicates how many times Rational AG sells and replaces its inventory over a year, a key working capital efficiency ratio.

These figures cover the twelve months ended June 30, 2024. That works out to an effective tax rate of 24.49, which can sit above or below the statutory corporate tax rate depending on foreign earnings mix, tax credits, and one-off items.

Over the twelve months ended June 30, 2024, Rational AG posted a gross margin of 58.12, reflecting its pricing power and cost economics. The operating margin of 25.69 and net profit margin of 19.78 provide insight into operational efficiency.

These figures cover the twelve months ended June 30, 2024. The dividend payout ratio of 67.70 indicates the proportion of earnings distributed to shareholders, a key gauge of how sustainable the dividend is and how much room remains for future dividend growth.

As of June 30, 2024, Rational AG has an Altman Z-Score of 3.94, well above the 3.0 threshold that indicates strong financial health and minimal bankruptcy risk.