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SNNSmith & Nephew plc
$26.82$11.3B
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  4. Financial Ratios

Smith & Nephew plc (SNN) Financial Ratios

Latest Ratios: P/E Ratio 18.5x · EV/EBITDA 11.2x · ROE 11.8%. (1996–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

SNN 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$11.2B$14.3B$10.8B$6.0B$11.8B$15.2B$18.5B$21.0B$16.4B$15.3B$13.4B
Enterprise Value$14.0B$17.1B$13.5B$8.7B$14.3B$17.2B$20.4B$22.8B$17.5B$16.6B$15.0B
P/E Ratio →18.5322.7826.1522.7353.7828.8541.3435.3524.5919.8917.09
P/S Ratio1.822.321.851.072.262.924.054.093.343.212.88
P/B Ratio2.202.712.051.142.242.733.504.093.363.303.39
P/FCF13.1516.8117.7832.92106.9632.4037.5027.6828.0121.4525.39
P/OCF8.7211.1410.929.8025.1417.3219.7318.0117.5714.0515.82

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

SNN 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—2.772.321.582.743.314.474.443.563.483.21
EV / EBITDA11.1513.6412.189.7315.1715.6725.8318.0813.5312.1312.32
EV / EBIT17.6019.4915.2111.8021.7124.2247.0723.2417.8818.9716.43
EV / FCF—20.0622.2448.29129.8936.7641.4230.0029.8923.2528.32

SNN 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 Margin68.3%68.3%70.2%70.2%70.9%71.0%69.7%74.1%73.5%73.8%72.8%
Operating Margin12.9%12.9%11.3%7.7%8.6%11.4%6.5%15.9%17.6%19.6%17.2%
Net Profit Margin10.1%10.1%7.1%4.7%4.3%10.1%9.8%11.7%13.5%16.1%16.8%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE11.8%11.8%7.9%5.0%4.1%9.7%8.6%12.0%13.9%17.8%19.8%
ROA6.0%6.0%4.1%2.6%2.1%4.8%4.4%6.9%8.3%10.1%10.8%
ROIC7.4%7.4%6.2%4.0%4.4%6.0%3.1%9.5%10.9%12.3%11.1%
ROCE9.0%9.0%7.9%5.3%5.3%6.5%3.5%11.4%13.2%14.9%13.6%

SNN Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.630.630.630.590.550.600.700.400.300.310.42
Debt / EBITDA2.662.663.003.433.053.044.681.621.141.061.36
Net Debt / Equity—0.520.510.530.480.370.370.340.230.280.39
Net Debt / EBITDA2.212.212.443.102.681.862.441.400.850.941.27
Debt / FCF—3.254.4615.3722.934.373.922.331.881.792.93
Interest Coverage6.216.215.905.598.238.906.9315.0316.5715.1917.58

SNN Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio2.572.572.891.772.252.082.762.062.102.031.88
Quick Ratio1.251.251.330.720.961.211.761.031.151.060.95
Cash Ratio0.350.350.400.130.200.611.040.180.250.130.07
Asset Turnover—0.590.560.560.520.480.410.550.610.610.64
Inventory Turnover0.920.920.730.690.690.820.820.820.930.961.02
Days Sales Outstanding—84.6275.8369.6671.8868.0072.9276.8682.1780.8977.24

SNN 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 Yield2.8%2.3%3.0%5.5%2.8%2.2%1.8%1.5%2.0%1.8%2.1%
Payout Ratio52.8%52.8%79.4%124.3%146.6%62.8%73.2%53.0%48.4%35.1%35.6%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield5.4%4.4%3.8%4.4%1.9%3.5%2.4%2.8%4.1%5.0%5.9%
FCF Yield7.6%5.9%5.6%3.0%0.9%3.1%2.7%3.6%3.6%4.7%3.9%
Buyback Yield4.5%3.5%0.0%0.0%1.3%0.0%0.1%0.3%0.3%0.3%2.7%
Total Shareholder Yield7.3%5.8%3.0%5.5%4.1%2.2%1.9%1.8%2.3%2.1%4.8%
Shares Outstanding—$436M$438M$218M$438M$439M$438M$438M$438M$438M$446M

Key Metrics

Growth RegimeStable
ProfitabilityModerate
Balance SheetAdequate
Cash FlowStable
Top Statement Risk

China VBP pricing pressure

Margin Recovery Still Lags Peers

SNN's operating margin recovered to 14.5% in 2026Q2 from a 5.3% trough in 2023Q4, as per financial statements, yet remains below Stryker's 19.5%, indicating persistent structural cost disadvantages.

The rebound in operating margin from 5.3% in 2023Q4 to 14.5% in 2026Q2, as reported in SEC filings, reflects volume recovery and cost actions, but the gap to U.S. peers like Stryker (19.5%) suggests that SG&A intensity—over 50% of revenue—remains a structural drag. Gross margin stability near 70% indicates pricing power, yet the inability to convert that into operating leverage implies that the specialized sales force and clinical support costs scale with revenue rather than provide incremental efficiency. Investors should monitor whether the 12-Point Plan can sustainably close this margin gap, as the latest quarter showed no incremental progress.

ROIC Stuck in Low Single Digits

ROIC has hovered between 1.4% and 4.1% over the past ten quarters, as per reported figures, with 2026Q2 at 4.1%, indicating that capital deployment is generating returns barely above the cost of capital.

Despite a recovery from the 1.4% trough in 2023Q4, ROIC of 4.1% in 2026Q2, based on financial statements, remains well below the 11.1% achieved by Stryker, suggesting that SNN's acquisition-driven growth and heavy investment in surgical trays and robotics are not yet yielding commensurate returns. The modest improvement is driven by margin recovery rather than asset efficiency, as asset turnover has remained flat near 0.29. This implies that SNN is not compounding capital effectively, and the elevated goodwill (29% of assets) may be masking underlying returns on tangible capital.

Working Capital Drag Persists

SNN's cash conversion cycle extended to 134 days in 2026Q2, as reported in financial statements, driven by DIO of 214 days, reflecting the capital-intensive nature of surgical tray inventory.

The cash conversion cycle improved from 196 days in 2023Q4 to 134 days in 2026Q2, per SEC filings, but remains elevated due to inventory days of 214, which is a structural feature of maintaining surgical kits at hospital sites. DSO has crept up to 43 days from 38 days in 2021Q4, suggesting potential collection friction, while DPO of 123 days indicates some supplier leverage. The working capital swings, which have caused quarterly FCF volatility, appear to be a recurring feature rather than a one-off, and investors should expect continued cash flow lumpiness.

Leverage Creep Amidst Manageable Debt

Debt-to-equity rose to 0.73 in 2026Q2 from 0.59 in 2023Q4, as per financial statements, while D/EBITDA improved to 5.06 from 10.31, indicating that EBITDA growth is outpacing debt accumulation.

Although total debt increased to $3.8B, the D/EBITDA ratio of 5.06 in 2026Q2, based on reported figures, is down from 10.31 in 2023Q4, reflecting a significant improvement in earnings relative to debt. Interest coverage of 6.0x in 2025Q4, as per financial statements, suggests that debt service remains comfortable, but the rising D/E ratio and the company's history of restructuring charges warrant monitoring. The elevated debt load could constrain capital allocation flexibility, especially if interest rates rise, but current coverage appears adequate.

Liquidity Buffer Strengthens

SNN's current ratio improved to 2.14 in 2026Q2 from 1.77 in 2023Q4, as reported in SEC filings, with quick ratio at 1.11, indicating a solid short-term liquidity position.

The current ratio of 2.14 in 2026Q2, per financial statements, is above the 1.77 seen in 2023Q4, and the quick ratio of 1.11 suggests that even without selling inventory, SNN can cover near-term obligations. Cash of $754M provides a buffer, but the reliance on inventory (DIO of 214 days) means that a severe demand shock could strain liquidity if inventory becomes obsolete. The improvement in liquidity ratios appears to be driven by working capital management rather than a build-up of cash, which is a positive sign.

P/E Misleads on Growth Prospects

SNN's trailing P/E of 20.89, as per current valuation multiples, appears reasonable, but the forward P/E of 13.63 implies a sharp earnings jump that may not materialize given the company's history of one-off charges.

The most commonly misapplied ratio for SNN is the P/E, because the company's earnings are frequently distorted by restructuring charges and other one-off items, making trailing earnings unreliable. The forward P/E of 13.63, based on analyst estimates, may overstate the sustainability of earnings growth, especially if China VBP pressures persist. Instead, investors should focus on EV/EBITDA (12.29) or P/FCF (14.83) to better capture the underlying cash generation, as these metrics are less affected by non-cash charges and better reflect the capital-intensive nature of the business.

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SNN — Frequently Asked Questions

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

What is Smith & Nephew plc's P/E ratio?

Smith & Nephew plc's current P/E ratio is 18.5x. The historical average is 29.6x. This places it at the 22th percentile of its historical range.

What is Smith & Nephew plc's EV/EBITDA?

Smith & Nephew plc's current EV/EBITDA is 11.2x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 14.0x.

What is Smith & Nephew plc's ROE?

Smith & Nephew plc's return on equity (ROE) is 11.8%. The historical average is 19.9%.

Is SNN stock overvalued?

Based on historical data, Smith & Nephew plc is trading at a P/E of 18.5x. This is at the 22th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is Smith & Nephew plc's dividend yield?

Smith & Nephew plc's current dividend yield is 2.83% with a payout ratio of 52.8%.

What are Smith & Nephew plc's profit margins?

Smith & Nephew plc has 68.3% gross margin and 12.9% operating margin. Operating margin between 10-20% is typical for established companies.

How much debt does Smith & Nephew plc have?

Smith & Nephew plc's Debt/EBITDA ratio is 2.7x, indicating moderate leverage. A ratio between 2-4x is manageable but warrants monitoring.