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BTIBritish American Tobacco p.l.c.
$55.85$120.8B
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  4. Financial Ratios

British American Tobacco p.l.c. (BTI) Financial Ratios

Latest Ratios: P/E Ratio 12.1x · EV/EBITDA 10.2x · ROE 15.8%. (1996–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

BTI Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$120.8B$124.5B$80.8B$65.3B$90.5B$84.7B$84.9B$96.2B$72.2B$151.7B$127.6B
Enterprise Value$162.2B$155.8B$112.5B$102.7B$130.2B$121.6B$125.7B$139.0B$117.1B$197.9B$144.9B
P/E Ratio →12.0916.2226.71—13.6912.6413.4417.0511.983.6622.63
P/S Ratio3.564.863.122.393.273.303.293.722.957.759.03
P/B Ratio1.932.591.621.231.201.261.351.501.102.4915.18
P/FCF15.7621.508.496.379.179.229.1511.547.5733.3031.71
P/OCF14.3919.637.986.098.718.728.6810.697.0128.3727.68

P/E links to full P/E history page with 30-year chart

BTI EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—6.084.353.764.714.734.885.374.7810.1110.25
EV / EBITDA10.2112.9819.27—11.5810.8711.6512.2510.6224.7824.98
EV / EBIT12.2515.9624.268.1211.3211.8711.4915.2212.276.6630.87
EV / FCF—26.9011.8210.0113.1913.2313.5616.6812.2743.4336.00

BTI Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin83.5%83.5%82.9%82.1%82.6%82.1%82.7%82.8%81.2%74.3%73.6%
Operating Margin39.0%39.0%10.6%-57.7%38.1%39.8%38.6%40.2%41.0%36.6%37.2%
Net Profit Margin30.3%30.3%11.9%-52.7%24.1%26.5%24.8%22.0%24.6%191.8%32.9%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE15.8%15.8%6.0%-22.3%9.3%10.4%10.1%8.8%9.5%108.1%69.2%
ROA6.8%6.8%2.6%-10.6%4.6%4.9%4.6%4.0%4.2%41.5%13.0%
ROIC9.3%9.3%2.4%-11.5%7.2%7.4%7.1%7.2%6.9%8.1%17.2%
ROCE10.3%10.3%2.7%-13.2%8.2%8.4%8.2%8.3%7.9%9.3%20.8%

BTI Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.730.730.740.750.570.590.700.710.720.812.32
Debt / EBITDA2.922.926.33—3.843.554.074.004.316.193.36
Net Debt / Equity—0.650.630.710.520.550.650.670.680.762.06
Net Debt / EBITDA2.602.605.42—3.533.303.783.784.075.782.98
Debt / FCF—5.403.333.644.024.014.405.144.7110.134.30
Interest Coverage5.065.064.226.706.926.876.135.046.4324.816.89

BTI Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio0.870.870.760.910.860.850.880.710.780.901.04
Quick Ratio0.570.570.520.590.550.500.490.380.410.520.55
Cash Ratio0.260.260.310.190.230.220.220.140.170.220.19
Asset Turnover—0.230.220.230.180.190.190.180.170.140.36
Inventory Turnover0.960.960.960.990.850.870.740.730.760.860.64
Days Sales Outstanding—54.1940.2950.7459.6057.8153.8147.5242.7461.6869.64

BTI Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield5.5%4.1%6.5%7.7%5.4%5.8%5.6%4.8%6.0%2.3%2.3%
Payout Ratio66.0%66.0%169.9%—73.7%72.1%74.1%80.6%72.1%9.2%62.6%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield8.3%6.2%3.7%—7.3%7.9%7.4%5.9%8.3%27.3%4.4%
FCF Yield6.3%4.7%11.8%15.7%10.9%10.8%10.9%8.7%13.2%3.0%3.2%
Buyback Yield1.3%0.9%1.0%0.2%2.3%0.1%0.0%0.1%0.2%0.1%0.1%
Total Shareholder Yield6.8%5.0%7.4%7.9%7.7%5.9%5.6%4.9%6.2%2.4%2.3%
Shares Outstanding—$2.2B$2.2B$2.2B$2.3B$2.3B$2.3B$2.3B$2.3B$2.3B$2.3B

Key Metrics

Growth RegimeDecelerating
ProfitabilityModerate
Balance SheetStrained
Cash FlowStable
Top Statement Risk

US regulatory and volume decline

Margin Compression Amid Transition

Operating margin slipped to 38.2% in 2026Q2 from 42.0% a year earlier, while gross margin held near 83%, according to quarterly filings. This suggests rising promotional costs in New Categories are eroding profitability.

The gross margin stability at roughly 83% underscores BTI's pricing power in combustibles, but the operating margin decline indicates that incremental investment in vapor and heated tobacco is not yet fully offsetting legacy volume declines. The 2023Q4 operating margin of -156.7% was distorted by the $31.5B impairment, so the underlying trend is better captured by the 2025Q2 to 2026Q2 comparison. Investors should monitor whether New Category contribution to profit reaches a tipping point that can restore operating leverage.

ROIC Stagnation Signals Transition Costs

ROIC has hovered between 3.6% and 4.8% over the past two years, well below the cost of capital, as per financial statements. This suggests the portfolio shift is consuming capital without yet generating commensurate returns.

The 2023Q4 ROIC of -16.2% was an impairment-driven anomaly, but the subsequent recovery to only 4.4% in 2026Q2 indicates that the underlying business is not compounding returns. The gap between ROIC and the ~6% cost of debt implies value destruction on incremental capital, though this may be temporary if New Categories achieve scale. The stability of ROIC despite margin pressure suggests that asset efficiency, not just margins, is a constraint.

Negative CCC Masks Working Capital Leverage

BTI's cash conversion cycle improved to -50 days in 2026Q2 from -85 days in 2021Q4, driven by extended payables, as reported in financial statements. This negative CCC indicates BTI is using supplier financing to fund operations.

The negative CCC is a structural feature of the tobacco industry, where DPO of 162 days in 2026Q2 far exceeds DSO of 28 days and DIO of 83 days. However, the recent shortening of the CCC from -163 days in 2025Q2 to -50 days suggests that BTI is paying suppliers faster or carrying more inventory, which could strain liquidity. The DIO spike to 192 days in 2025Q4 and subsequent drop to 83 days in 2026Q2 indicates inventory management volatility that warrants monitoring.

Debt Load Persists Despite Deleveraging

Debt-to-equity rose to 0.72 in 2026Q2 from 0.59 in 2021Q4, while interest coverage fell to 5.65x from 9.51x in 2022Q4, based on balance sheet data. This suggests debt service is becoming less comfortable.

The reported D/E of 0.73% in the snapshot appears to be a data error, as the ratio data shows 0.72, which is more consistent with BTI's history. The decline in interest coverage from 9.51x in 2022Q4 to 5.65x in 2026Q2 reflects both higher debt levels and rising interest rates. While coverage remains adequate, the trend is unfavorable, and the Altman Z-Score of 1.46 indicates elevated financial stress risk. Investors should monitor refinancing needs given the $35.1B debt load.

Liquidity Buffer Thins to Critical Levels

Current ratio fell to 0.84 in 2026Q2 from 0.91 in 2023Q4, with cash dropping to $2.5B, as per quarterly data. This suggests BTI may struggle to meet short-term obligations without external financing.

The quick ratio of 0.50 in 2026Q2 indicates that inventory is a significant component of current assets, but given the negative CCC, BTI relies on supplier credit rather than cash. The declining cash balance from $5.3B in 2024Q4 to $2.5B in 2026Q2, combined with a current ratio below 1, suggests that BTI is operating with a thin liquidity cushion. While the negative CCC provides some buffer, a sudden disruption in supplier terms or a working capital shock could strain liquidity.

P/E Misleads on Impairment Distortions

The trailing P/E of 12.62 is distorted by the 2023 impairment, while forward P/E of 16.46 better reflects normalized earnings, as per valuation data. Investors should use EV/EBITDA or P/FCF to assess BTI's true value.

The P/E ratio is commonly misapplied to BTI because the $31.5B non-cash impairment in 2023Q4 created a massive earnings loss, making trailing P/E meaningless. The forward P/E of 16.46 is more indicative, but it still relies on analyst estimates that may not capture the full cost of the New Category transition. EV/EBITDA of 10.54 is a more stable metric, as it excludes depreciation and amortization, but it also ignores the cash flow impact of working capital swings. P/FCF of 16.45 is arguably the most relevant, as it reflects the cash available for dividends and debt reduction, which is the core of BTI's investment thesis.

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BTI — Frequently Asked Questions

Quick answers to the most common questions about buying BTI stock.

What is British American Tobacco p.l.c.'s P/E ratio?

British American Tobacco p.l.c.'s current P/E ratio is 12.1x. The historical average is 23.3x. This places it at the 10th percentile of its historical range.

What is British American Tobacco p.l.c.'s EV/EBITDA?

British American Tobacco p.l.c.'s current EV/EBITDA is 10.2x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 18.4x.

What is British American Tobacco p.l.c.'s ROE?

British American Tobacco p.l.c.'s return on equity (ROE) is 15.8%. The historical average is 37.7%.

Is BTI stock overvalued?

Based on historical data, British American Tobacco p.l.c. is trading at a P/E of 12.1x. This is at the 10th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is British American Tobacco p.l.c.'s dividend yield?

British American Tobacco p.l.c.'s current dividend yield is 5.52% with a payout ratio of 66.0%.

What are British American Tobacco p.l.c.'s profit margins?

British American Tobacco p.l.c. has 83.5% gross margin and 39.0% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.

How much debt does British American Tobacco p.l.c. have?

British American Tobacco p.l.c.'s Debt/EBITDA ratio is 2.9x, indicating moderate leverage. A ratio between 2-4x is manageable but warrants monitoring.