National Beverage Corp.
Financial ratios & Valuation

Forward Multiples (2026 – 2027)

2026202620272027
Price/Earnings ratio
21.1921.4220.2221.20
Price/Sales ratio
3.283.363.213.25
Earnings per Share (EPS)
$2.07$2.05$2.17$2.07

Historical Multiples (2015 – 2024)

2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 TTM Median
Valuation Ratios
Price/Earnings ratio
21.0735.4738.5427.9319.0317.9626.0225.9532.6323.0221.6319.03
Price/Sales ratio
1.603.084.984.282.642.334.223.613.953.413.382.64
Price/Book Value ratio
7.0310.5316.7912.628.085.1612.7317.1812.457.2711.158.08
Price/Cash Flow ratio
17.9127.4936.2627.0319.2213.1423.3930.8928.6920.5620.5019.22
Price/Free Cash Flow ratio
22.4032.4941.3534.0826.5115.1826.9039.5033.2124.2823.9415.18
Price/Earnings Growth ratio
1.651.440.510.69-3.06-2.260.75-2.85-3.080.94-7.57-2.26
Dividend Yield
0.02%0.00%1.69%1.67%5.04%N/A6.17%6.80%N/AN/A7.57%5.04%
Profitability Indicator Ratios
Gross Profit Margin
33.93%34.25%39.43%40.08%37.90%36.99%39.32%36.71%33.82%35.95%37.03%37.03%
Operating Profit Margin
11.45%13.20%19.64%20.92%17.74%16.56%21.24%18.26%15.91%18.33%19.41%17.74%
Pretax Profit Margin
11.56%13.15%19.69%21.05%18.13%16.93%21.27%18.24%15.89%19.28%20.29%18.13%
Net Profit Margin
7.63%8.68%12.94%15.34%13.88%12.99%16.24%13.92%12.12%14.83%15.63%13.88%
Effective Tax Rate
33.99%33.98%34.25%27.11%23.39%23.3%23.66%23.64%23.74%23.10%22.97%23.3%
Return on Assets
19.90%20.03%29.91%32.64%31.14%20.03%31.25%33.88%24.75%22.94%33.31%31.14%
Return On Equity
33.36%29.68%43.58%45.18%42.47%28.73%48.91%66.20%38.16%31.58%42.78%42.47%
Return on Capital Employed
40.76%40.47%60.02%57.65%50.66%32.69%55.56%64.45%43.41%34.56%53.71%50.66%
Liquidity Ratios
Current Ratio
2.532.953.073.373.313.252.47N/AN/AN/A2.533.25
Quick Ratio
1.882.322.502.792.582.801.991.171.893.271.822.80
Cash ratio
0.791.391.561.811.602.141.310.331.092.370.882.14
Days of Sales Outstanding
33.8831.6131.4831.5530.5330.9829.4230.0132.6431.4930.6030.53
Days of Inventory outstanding
36.7137.7538.8838.0340.9736.7640.1052.3644.0040.4544.4240.97
Operating Cycle
70.6069.3670.3669.5971.5167.7469.5282.3776.6571.9575.0271.51
Days of Payables Outstanding
38.4038.9042.3446.7338.3743.0649.7948.2940.0237.4333.9843.06
Cash Conversion Cycle
32.1930.4528.0222.8533.1424.6719.7334.0836.6334.5141.0433.14
Debt Ratios
Debt Ratio
0.04N/AN/AN/AN/AN/AN/A0.060.040.010.09N/A
Debt Equity Ratio
0.06N/AN/AN/AN/AN/AN/A0.120.060.020.14N/A
Long-term Debt to Capitalization
0.06N/AN/AN/AN/AN/AN/A0.11N/AN/A0.09N/A
Total Debt to Capitalization
0.06N/AN/AN/AN/AN/AN/A0.110.060.020.12N/A
Interest Coverage Ratio
201.38458.38861.501.02K910.28N/AN/AN/AN/AN/AN/AN/A
Cash Flow to Debt Ratio
5.80N/AN/AN/AN/AN/AN/A4.436.6215.133.88N/A
Company Equity Multiplier
1.671.481.451.381.361.431.561.951.541.371.541.36
Cash Flow Ratios
Operating Cash Flow / Sales Ratio
0.080.110.130.150.130.170.180.110.130.160.160.13
Free Cash Flow / Operating Cash Flow Ratio
0.790.840.870.790.720.860.860.780.860.840.850.72
Cash Flow Coverage Ratio
5.80N/AN/AN/AN/AN/AN/A4.436.6215.133.88N/A
Short Term Coverage Ratio
N/AN/AN/AN/AN/AN/AN/AN/A6.6215.1315.22N/A
Dividend Payout Ratio
0.48%0.30%65.25%46.65%96.02%N/A160.71%176.64%N/AN/A163.75%96.02%