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ETHGrayscale Ethereum Mini Trust ETF
$26.27$652M
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  4. Financial Ratios

Grayscale Ethereum Mini Trust ETF (ETH) Financial Ratios

Latest Ratios: P/E Ratio 16.4x · EV/EBITDA 15.5x · ROE 8.4%. (2003–2026 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

ETH Valuation Multiples

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

MetricTTMFY 2026FY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Market Cap$652M$385M$608M————————
Enterprise Value$698M$431M$656M————————
P/E Ratio →16.399.6311.80————————
P/S Ratio1.120.660.99————————
P/B Ratio1.390.821.26————————
P/FCF12.427.3312064.26————————
P/OCF12.427.339854.76————————

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

ETH EV Ratios

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

MetricTTMFY 2026FY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
EV / Revenue—0.741.07————————
EV / EBITDA15.529.5810.57————————
EV / EBIT15.52—9.50————————
EV / FCF—8.2213006.48————————

ETH Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

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

MetricTTMFY 2026FY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Gross Margin61.2%61.2%60.5%60.8%60.7%59.3%57.4%54.8%54.8%54.2%55.0%
Operating Margin7.8%7.8%10.1%12.1%16.9%16.4%11.6%2.0%7.0%6.4%7.6%
Net Profit Margin6.9%6.9%8.4%9.9%13.4%12.6%8.8%1.5%3.4%4.7%4.7%

Return on Capital

MetricTTMFY 2026FY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
ROE8.4%8.4%10.7%13.4%24.1%27.2%17.7%2.6%6.9%9.3%9.1%
ROA5.5%5.5%7.0%8.6%14.4%14.7%9.2%1.6%4.9%6.6%6.3%
ROIC5.6%5.6%7.6%9.9%18.7%21.2%12.8%2.1%10.5%9.2%10.2%
ROCE7.8%7.8%10.5%13.3%24.6%27.8%16.9%2.7%13.2%11.5%12.9%

ETH Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2026FY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Debt / Equity0.260.260.260.270.220.220.280.460.000.000.04
Debt / EBITDA2.672.671.991.370.700.601.035.340.010.020.18
Net Debt / Equity—0.100.100.120.09-0.05-0.020.24-0.06-0.06-0.11
Net Debt / EBITDA1.041.040.770.620.28-0.13-0.062.81-0.28-0.31-0.56
Debt / FCF—0.89942.220.830.49-0.35-0.052.16-0.44-0.71-0.71
Interest Coverage——————159.8632.18390.20151.9847.60

ETH Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2026FY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Current Ratio2.062.062.032.162.201.611.321.651.761.771.92
Quick Ratio2.062.062.032.162.201.611.321.651.761.771.92
Cash Ratio0.500.500.500.450.380.510.470.520.170.180.46
Asset Turnover—0.810.830.871.061.141.000.951.461.451.34
Inventory Turnover———————————
Days Sales Outstanding———————————

ETH 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 2026FY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Dividend Yield——0.0%————————
Payout Ratio——0.1%78.8%43.8%46.7%72.1%241.2%182.9%81.1%55.3%

Total Shareholder Return Metrics

MetricTTMFY 2026FY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Earnings Yield6.1%10.4%8.5%————————
FCF Yield8.1%13.6%0.0%————————
Buyback Yield0.0%0.0%0.0%————————
Total Shareholder Yield0.0%0.0%0.0%————————
Shares Outstanding—$26M$26M$51M$51M$51M$51M$52M$54M$55M$56M

Key Metrics

Growth RegimeMixed
ProfitabilityStrained
Balance SheetAdequate
Cash FlowMixed
Top Statement Risk

Persistent provision expense drag

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q4)

Extreme Premium to Tangible Book Value

The trust trades at a P/B of 18.49 and a P/TBV of 1.39, as reported in recent financial statements, implying the market assigns significant value to intangible assets or future earnings potential far beyond the current tangible equity base.

The P/B multiple of 18.49 is exceptionally high for a financial institution, suggesting the market is pricing the trust not as a traditional balance sheet but as a vehicle for exposure to its underlying Ethereum holdings or fee-generating capacity. The P/TBV ratio of 1.39 indicates that tangible book value accounts for only a fraction of the market capitalization, with the premium likely reflecting the value of the trust structure, brand, and management franchise rather than traditional banking assets.

ROE Constrained by Provision Burden

ROE has averaged approximately 2.2% over the last ten quarters, with a peak of 3.7% in 2024Q2, indicating that profitability is severely limited by the persistent loan loss provisions that consume a substantial portion of fee revenue.

The DuPont decomposition reveals a unique profile: with NIM effectively zero, ROE is driven entirely by fee income and leverage, but the high efficiency ratio (averaging ~52%) and significant provision expense act as major drags. The modest ROE relative to the high P/B multiple suggests the market is either anticipating a significant improvement in profitability or is valuing the trust on metrics other than current earnings generation.

Provision Burden Outpaces Earnings Capacity

Loan loss provisions have consistently ranged from $50.6M to $66.6M per quarter, consuming 35-40% of total revenue and representing a 4.6x multiple of net income in 2026Q4, as per the income statement analysis.

The persistent and elevated provision expense is the primary constraint on the trust's financial performance. This level of provisioning suggests either a deteriorating credit portfolio or a proactive, conservative reserve-building strategy. The fact that provisions consistently exceed net income indicates that the trust is not generating sufficient earnings to absorb these costs organically, which pressures capital and limits the capacity for shareholder returns.

Equity Buffer Eroding Under Provision Pressure

The equity-to-assets ratio has declined from 0.77 in 2025Q1 to 0.65 in 2026Q4, reflecting a steady erosion of the capital buffer as cumulative provisions outpace retained earnings, based on balance sheet data.

While the current equity-to-assets ratio of 0.65 appears adequate in isolation, the downward trend is a concern. The erosion is driven by the persistent provision expense, which is consuming capital faster than it can be generated through retained earnings. This trajectory, if continued, could eventually constrain the trust's operational flexibility and ability to absorb further losses without raising external capital.

P/B Multiple Misapplied to Non-Bank Structure

The P/B ratio of 18.49 is the most commonly misapplied metric, as it compares a market capitalization driven by crypto-asset exposure to a tangible book value derived from a traditional financial statement, obscuring the trust's true economic drivers.

Investors often use P/B to value banks, but for this trust, the metric is misleading. The tangible book value is a function of accounting rules for a financial vehicle, while the market price is overwhelmingly driven by the value of the underlying Ethereum and market sentiment. A more appropriate analysis would focus on the trust's fee revenue relative to assets under management and the sustainability of its cost structure, rather than the relationship between market price and accounting equity.

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ETH — Frequently Asked Questions

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

What is Grayscale Ethereum Mini Trust ETF's P/E ratio?

Grayscale Ethereum Mini Trust ETF's current P/E ratio is 16.4x. The historical average is 10.7x. This places it at the 100th percentile of its historical range.

What is Grayscale Ethereum Mini Trust ETF's EV/EBITDA?

Grayscale Ethereum Mini Trust ETF's current EV/EBITDA is 15.5x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 10.1x.

What is Grayscale Ethereum Mini Trust ETF's ROE?

Grayscale Ethereum Mini Trust ETF's return on equity (ROE) is 8.4%. The historical average is 11.3%.

Is ETH stock overvalued?

Based on historical data, Grayscale Ethereum Mini Trust ETF is trading at a P/E of 16.4x. This is at the 100th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What are Grayscale Ethereum Mini Trust ETF's profit margins?

Grayscale Ethereum Mini Trust ETF has 61.2% gross margin and 7.8% operating margin.

How much debt does Grayscale Ethereum Mini Trust ETF have?

Grayscale Ethereum Mini Trust ETF's Debt/EBITDA ratio is 2.7x, indicating moderate leverage. A ratio between 2-4x is manageable but warrants monitoring.