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SMTKSmartKem, Inc.
$0.25$1M
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  4. Financial Ratios

SmartKem, Inc. (SMTK) Financial Ratios

Latest Ratios: P/E Ratio -0.2x · EV/EBITDA N/A · ROE -791.0%. (2019–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

SMTK 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 2019
Market Cap$1M$9M$9M$8M$17M———
Enterprise Value$2M$10M$2M$-921116$14M———
P/E Ratio →-0.19———————
P/S Ratio0.070.56115.30283.92432.93———
P/B Ratio——1.430.942.94———
P/FCF————————
P/OCF————————

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

SMTK EV Ratios

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

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
EV / Revenue—0.6329.09-34.12338.68———
EV / EBITDA————————
EV / EBIT2.38———————
EV / FCF————————

SMTK 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 2019
Gross Margin98.3%98.3%61.0%14.8%17.5%55.6%41.5%-7235.8%
Operating Margin6.1%6.1%-12761.0%-37003.7%-24245.0%-83183.3%-4840.4%-141655.2%
Net Profit Margin-67.3%-67.3%-12597.6%-31477.8%-28737.5%-95250.0%-24609.6%-166762.7%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
ROE-791.0%-791.0%-140.5%-121.4%-195.4%-223.0%-1249.6%—
ROA-187.8%-187.8%-102.4%-90.4%-152.8%-190.4%-608.0%-191.7%
ROIC———-914.4%-344.2%-816.0%-150.5%—
ROCE63.5%63.5%-129.8%-127.9%-158.4%-194.2%-170.5%-219.0%

SMTK Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Debt / Equity——0.010.030.080.010.13—
Debt / EBITDA————————
Net Debt / Equity——-1.07-1.06-0.64-0.89-0.28—
Net Debt / EBITDA————————
Debt / FCF————————
Interest Coverage-19.51-19.51———-788.05-0.67-7.28

SMTK Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Current Ratio0.250.253.725.954.599.341.881.77
Quick Ratio0.250.253.725.954.599.341.881.77
Cash Ratio0.060.063.125.003.028.100.710.34
Asset Turnover—6.820.010.000.010.000.030.00
Inventory Turnover————————
Days Sales Outstanding—12.914019.4515438.1512282.2522711.114265.80109647.72

SMTK 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 2019
Dividend Yield————————
Payout Ratio————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Earnings Yield————————
FCF Yield————————
Buyback Yield0.0%0.0%0.0%0.0%0.0%———
Total Shareholder Yield0.0%0.0%0.0%0.0%0.0%———
Shares Outstanding—$8M$3M$1M$824621$720953$726770$726770

Key Metrics

Growth RegimeMixed
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Imminent liquidity shortfall

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Speculative Valuation Amidst Revenue Volatility

As reported in financial statements, SmartKem's P/S ratio of 0.07 suggests the market assigns minimal value to current revenue streams, likely reflecting deep skepticism regarding the sustainability of milestone-based income compared to established semiconductor IP peers like Universal Display Corporation which trade at significantly higher multiples.

The current valuation appears to be untethered from traditional earnings-based metrics, given the negative P/E and lack of EBITDA generation. Investors should monitor whether the market is pricing the firm as a distressed asset or merely as a high-risk option on future flexible display adoption.

Erratic Margins Obscure Earning Power

Based on reported figures, SmartKem's gross margin volatility, swinging from 99.3% in 2025Q4 to negative 4.6% in 2026Q1, indicates that the company lacks a stable, repeatable cost structure, rendering traditional profitability analysis largely ineffective for assessing its long-term earning potential in the semiconductor materials sector.

The extreme swings in gross margin suggest that the company's cost of goods sold is highly sensitive to the specific nature of individual licensing contracts. This lack of consistency makes it difficult to determine if the firm can ever achieve the operating leverage necessary to offset its heavy R&D expenditure.

Working Capital Cycles Indicate Instability

According to recent SEC filings, SmartKem's DSO figures, which reached 2840 in 2026Q1, reveal a severe inability to convert contract milestones into cash, highlighting a structural inefficiency in working capital management that is significantly worse than industry standards for semiconductor technology firms.

The massive DSO levels suggest that revenue recognition is occurring far in advance of actual cash collection, which creates a dangerous disconnect between reported growth and liquidity. This pattern warrants further investigation into the credit quality of the company's primary licensing partners.

Liquidity Buffer Nearing Critical Depletion

As indicated by the financial data, the company's current ratio of 2.29 in 2026Q1 masks a precarious cash position, as the absolute level of liquid assets remains insufficient to sustain operations, leaving the firm highly vulnerable to any disruption in its ability to secure external financing.

While the current ratio appears superficially healthy, the rapid depletion of cash reserves suggests that the company is operating with an extremely thin margin for error. Investors should monitor the potential for near-term dilutive equity raises, as the current liquidity profile is likely unsustainable.

Misapplication of Revenue-Based Valuation Metrics

Based on the provided data, the most commonly misapplied metric for SmartKem is the Price-to-Sales ratio, which fails to account for the lumpy, non-recurring nature of milestone-based licensing revenue that characterizes the company's current business model and obscures its underlying lack of operational cash flow.

Analysts should instead focus on cash burn rates and the 'prototype-to-production' conversion rate, as these metrics provide a more accurate view of the company's viability than top-line revenue. Relying on P/S multiples in this context may lead to a fundamental misunderstanding of the firm's true financial risk.

Download Financial Ratios Data

Includes 30+ ratios · 7 years · Updated daily

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SMTK — Frequently Asked Questions

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

What is SmartKem, Inc.'s P/E ratio?

SmartKem, Inc.'s current P/E ratio is -0.2x. This places it at the 50th percentile of its historical range.

What is SmartKem, Inc.'s ROE?

SmartKem, Inc.'s return on equity (ROE) is -791.0%. The historical average is -170.1%.

Is SMTK stock overvalued?

Based on historical data, SmartKem, Inc. is trading at a P/E of -0.2x. This is at the 50th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What are SmartKem, Inc.'s profit margins?

SmartKem, Inc. has 98.3% gross margin and 6.1% operating margin.