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SFLSFL Corporation Ltd.
$12.72$1.7B
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  4. Financial Ratios

SFL Corporation Ltd. (SFL) Financial Ratios

Latest Ratios: P/E Ratio -63.6x · EV/EBITDA 10.8x · ROE -2.5%. (2001–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

SFL 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$1.7B$1.0B$1.3B$1.4B$1.3B$1.1B$684M$1.6B$1.1B$1.5B$1.4B
Enterprise Value$4.1B$3.5B$4.0B$3.8B$3.8B$3.4B$2.7B$4.1B$3.5B$2.8B$3.0B
P/E Ratio →-63.60—10.1217.099.7114.82——15.0414.629.46
P/S Ratio2.351.441.491.931.932.301.713.432.663.893.36
P/B Ratio1.761.081.181.371.161.160.861.420.941.241.22
P/FCF7.704.73—18.15——4.37——15.4133.11
P/OCF5.833.583.594.163.573.872.486.275.558.336.03

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

SFL 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—4.804.525.195.726.886.798.988.397.447.27
EV / EBITDA10.819.097.398.438.108.93—16.1215.8511.6711.44
EV / EBIT30.0519.4212.5715.1811.7213.36—20.7119.8114.7813.75
EV / FCF—15.73—48.66——17.37——29.4771.58

SFL 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 Margin58.1%58.1%34.7%31.2%40.1%40.4%33.3%70.5%44.4%42.3%44.2%
Operating Margin19.0%19.0%34.4%32.5%42.0%49.1%-34.5%30.2%28.1%40.6%40.7%
Net Profit Margin-3.7%-3.7%14.7%11.4%30.9%33.2%-56.0%19.6%17.6%26.6%35.5%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE-2.5%-2.5%12.1%7.9%19.6%18.5%-23.6%7.8%6.2%8.7%12.3%
ROA-0.7%-0.7%3.3%2.2%5.5%5.0%-6.4%2.3%2.1%3.4%4.9%
ROIC2.8%2.8%6.3%5.1%6.1%6.0%-3.2%2.9%2.9%4.4%4.5%
ROCE4.4%4.4%10.2%8.6%9.4%8.7%-4.6%3.9%3.8%5.8%6.1%

SFL Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity2.672.672.522.472.452.462.832.472.211.261.48
Debt / EBITDA6.756.755.205.655.776.33—10.7411.776.206.38
Net Debt / Equity—2.512.402.312.282.312.552.292.031.131.42
Net Debt / EBITDA6.356.354.955.285.375.95—9.9610.825.566.15
Debt / FCF—11.00—30.51——12.99——14.0538.47
Interest Coverage——1.751.532.732.82-0.661.361.562.123.04

SFL Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio0.360.360.380.310.280.630.621.071.020.921.17
Quick Ratio0.360.360.360.300.270.600.601.051.000.911.14
Cash Ratio0.220.220.170.180.190.420.410.630.740.720.76
Asset Turnover—0.200.220.200.170.140.130.120.110.130.14
Inventory Turnover——33.5043.3023.9729.1430.3016.9427.2242.9145.31
Days Sales Outstanding—3.5261.2351.7946.2147.9713.1121.6050.929.2217.38

SFL 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 Yield7.4%12.0%10.4%8.6%8.8%6.8%16.0%9.6%13.4%10.3%12.1%
Payout Ratio——106.0%146.5%55.0%47.2%—168.9%202.7%151.1%114.9%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield——9.9%5.9%10.3%6.7%——6.6%6.8%10.6%
FCF Yield13.0%21.1%—5.5%——22.9%——6.5%3.0%
Buyback Yield0.6%1.0%10.0%0.7%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Total Shareholder Yield8.0%13.0%20.4%9.3%8.8%6.8%16.0%9.6%13.4%10.3%12.1%
Shares Outstanding—$133M$130M$127M$137M$139M$109M$108M$106M$96M$93M

Key Metrics

Growth RegimeDecelerating
ProfitabilityStrained
Balance SheetStrained
Cash FlowMixed
Top Statement Risk

High leverage and margin volatility

Valuation Reflects Yield, Not Growth

SFL's forward P/E of 24.99 and EV/EBITDA of 8.14 suggest the market is pricing it for stable cash flows rather than growth, especially given the negative trailing P/E of -61.85 and a 7.6% dividend yield.

The significant discount in forward EV/EBITDA (8.14) versus the trailing 10.68 indicates an expectation of improving EBITDA, likely from a higher-margin charter mix or lower operating costs. However, the negative trailing P/E and the 1.71x P/B ratio suggest the market is skeptical of near-term earnings power and is valuing the company primarily on its asset base and yield. This valuation profile is more consistent with a specialty finance entity than a growth-oriented industrial, aligning with SFL's 'maritime bank' model.

Gross Margin Strength Masked by Net Losses

Despite a robust 35.9% gross margin in 2026Q2, SFL's net margin has been volatile, swinging from -17.2% to 20.0% over the past ten quarters, indicating that non-operating costs dominate profitability.

The wide gap between gross and net margins, as seen in the 2026Q2 data (35.9% vs. 16.8%), confirms that interest expense and non-cash charges are the primary drivers of bottom-line results. The erratic gross margin itself, ranging from 22.0% to 58.4%, reflects the mix of time charters (higher margin) and bareboat charters (lower margin) in the fleet. This volatility makes operating margin a poor indicator of true earning power; investors should focus on cash flow from operations, which consistently exceeds net income due to significant depreciation add-backs.

Low and Volatile Returns on Invested Capital

SFL's ROIC has been consistently low, ranging from 0.7% to 1.9% over the past ten quarters, suggesting the company struggles to generate returns significantly above its cost of capital.

The low ROIC, coupled with a similarly low ROE (peaking at 4.3%), indicates that the company's capital-intensive, debt-funded asset base is not generating outsized returns. The slight improvement from 0.7% in 2025Q4 to 1.5% in 2026Q2 is encouraging but remains below levels typically associated with value creation. This pattern is characteristic of a capital-intensive lessor in a competitive market, where returns are constrained by the cost of financing the fleet and the long-term, fixed-rate nature of many charters.

Elevated Leverage Constrains Financial Flexibility

SFL's debt-to-equity ratio of 2.30x in 2026Q2, while down from a peak of 2.79x, remains high and is coupled with a thin interest coverage ratio of 1.79x, indicating limited headroom for debt servicing.

The high leverage is a structural feature of SFL's financing model, but the declining trend from 2.79x to 2.30x suggests active deleveraging. However, the interest coverage ratio, which has been volatile (0.35x to 2.12x), highlights vulnerability to rising interest rates or charter rate declines. The current 1.79x coverage is adequate but not robust, and any operational stress could quickly pressure the company's ability to service its debt, especially given the tight liquidity position.

Minimal Liquidity Buffer Against Market Shocks

SFL's current and quick ratios of 0.38x in 2026Q2 are well below 1.0x, indicating that current liabilities significantly exceed liquid assets, leaving the company reliant on continuous cash flow from operations.

The consistently sub-1.0x liquidity ratios are typical for asset-heavy lessors with long-term debt structures, but they underscore a lack of financial flexibility. The company's cash position of $113.1M is a small fraction of its total assets, meaning it cannot easily absorb a sudden loss of charter income or a spike in refinancing costs. This tight liquidity makes SFL highly dependent on the credit quality of its charterers and the stability of capital markets for its ongoing operations.

The Misapplied P/E Ratio

The most commonly misapplied ratio to SFL is the P/E ratio, which is misleading due to the company's capital structure and accounting for finance leases, making net income an unreliable metric for valuation.

SFL's negative or volatile P/E ratio (e.g., -61.85 TTM) obscures its true cash-generating ability because net income is heavily distorted by non-cash depreciation and interest expense on its debt-funded fleet. For a maritime lessor, a more appropriate metric is Price/Operating Cash Flow or EV/EBITDA, which better reflect the cash yields from the asset portfolio. Analysts should also adjust for the principal repayments on finance leases that appear in the investing section of the cash flow statement to understand the true economic leverage and cash flow available to equity holders.

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Includes 30+ ratios · 25 years · Updated daily

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SFL — Frequently Asked Questions

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

What is SFL Corporation Ltd.'s P/E ratio?

SFL Corporation Ltd.'s current P/E ratio is -63.6x. The historical average is 10.1x.

What is SFL Corporation Ltd.'s EV/EBITDA?

SFL Corporation Ltd.'s current EV/EBITDA is 10.8x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 11.6x.

What is SFL Corporation Ltd.'s ROE?

SFL Corporation Ltd.'s return on equity (ROE) is -2.5%. The historical average is 18.0%.

Is SFL stock overvalued?

Based on historical data, SFL Corporation Ltd. is trading at a P/E of -63.6x. Compare with industry peers and growth rates for a complete picture.

What is SFL Corporation Ltd.'s dividend yield?

SFL Corporation Ltd.'s current dividend yield is 7.39%.

What are SFL Corporation Ltd.'s profit margins?

SFL Corporation Ltd. has 58.1% gross margin and 19.0% operating margin. Operating margin between 10-20% is typical for established companies.

How much debt does SFL Corporation Ltd. have?

SFL Corporation Ltd.'s Debt/EBITDA ratio is 6.8x, indicating high leverage. A ratio above 4x may signal elevated financial risk.