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WFCFWhere Food Comes From, Inc.
$12.17$61M
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Where Food Comes From, Inc. (WFCF) Financial Ratios

Latest Ratios: P/E Ratio 40.6x · EV/EBITDA 32.1x · ROE 16.0%. (1998–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

WFCF 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$61M$59M$71M$75M$84M$90M$87M$43M$50M$74M$48M
Enterprise Value$60M$58M$71M$75M$83M$88M$87M$44M$49M$71M$46M
P/E Ratio →40.5738.3033.1034.7442.3330.2363.6443.0061.23296.00101.00
P/S Ratio2.462.382.742.993.394.094.342.072.794.764.17
P/B Ratio6.766.387.116.956.766.536.993.604.076.544.28
P/FCF42.2440.8727.4728.1135.3231.9743.8117.1863.15128.2389.61
P/OCF38.1636.9325.8726.6431.7729.7235.5214.9743.09111.8949.09

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

WFCF 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—2.312.763.003.344.014.352.132.744.603.97
EV / EBITDA32.0931.0324.9322.6224.7128.3332.5416.6926.8075.8951.10
EV / EBIT49.3947.7523.8527.9329.4724.2446.9529.6155.68864.6672.65
EV / FCF—39.6627.6828.1734.8031.3143.9317.6461.84123.9185.33

WFCF 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 Margin38.2%38.2%41.0%41.9%42.1%44.4%44.5%43.7%43.5%44.2%46.6%
Operating Margin4.8%4.8%8.6%10.7%10.7%10.5%8.4%7.5%4.9%0.5%5.5%
Net Profit Margin6.2%6.2%8.2%8.6%8.0%13.5%6.9%6.5%4.5%0.9%3.7%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE16.0%16.0%20.4%18.5%15.2%22.6%11.3%11.1%6.8%1.3%4.6%
ROA10.9%10.9%13.4%12.4%10.5%15.1%7.4%8.2%5.8%1.1%4.1%
ROIC10.0%10.0%15.4%18.2%17.2%14.1%9.8%9.6%6.6%0.7%7.4%
ROCE11.0%11.0%17.4%18.9%16.6%13.9%10.6%11.0%7.2%0.7%6.6%

WFCF Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.150.150.260.260.250.260.370.320.040.020.02
Debt / EBITDA0.780.780.890.840.931.141.721.430.250.250.20
Net Debt / Equity—-0.190.050.01-0.10-0.140.020.10-0.08-0.22-0.20
Net Debt / EBITDA-0.95-0.950.190.05-0.37-0.600.090.44-0.57-2.64-2.56
Debt / FCF—-1.210.210.06-0.52-0.660.120.46-1.31-4.31-4.28
Interest Coverage402.00402.00745.75539.40939.67604.33143.08149.30180.8051.65418.26

Net cash position: cash ($3M) exceeds total debt ($1M)

WFCF Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio2.032.031.742.092.602.902.392.142.572.973.55
Quick Ratio1.781.781.431.712.312.642.392.142.572.973.55
Cash Ratio1.041.040.630.891.441.811.401.061.011.832.40
Asset Turnover—1.931.681.541.361.111.031.141.231.160.90
Inventory Turnover19.4219.4215.1513.1816.1915.90—————
Days Sales Outstanding—24.6125.8930.9031.9136.2545.6044.1945.2144.8642.26

WFCF 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 Yield—————1.0%—————
Payout Ratio———————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield2.5%2.6%3.0%2.9%2.4%3.3%1.6%2.3%1.6%0.3%1.0%
FCF Yield2.4%2.4%3.6%3.6%2.8%3.1%2.3%5.8%1.6%0.8%1.1%
Buyback Yield3.5%3.6%4.6%5.3%4.1%1.2%1.2%1.3%0.8%0.3%0.7%
Total Shareholder Yield3.5%3.6%4.6%5.3%4.1%2.2%1.2%1.3%0.8%0.3%0.7%
Shares Outstanding—$5M$5M$6M$6M$6M$6M$6M$6M$6M$6M

Key Metrics

Growth RegimeContracting
ProfitabilityStrained
Balance SheetHealthy
Cash FlowMixed
Top Statement Risk

Cattle herd size volatility

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Premium Multiples Amidst Growth Contraction

According to current market data, WFCF trades at a P/E of 40.57 and a PEG ratio of 6.34, which suggests that investors are pricing in significant future growth that appears disconnected from the company's recent revenue contraction of -3.32% reported in the latest fiscal period.

The elevated P/E multiple relative to the company's stagnant growth profile implies that the market may be misinterpreting WFCF as a high-growth SaaS entity rather than a cyclical service provider. This valuation gap warrants caution, as the current price levels appear to rely on an optimistic recovery in the U.S. cattle cycle that has yet to materialize in the financial results.

Diminishing Returns on Invested Capital

Based on reported figures, WFCF's ROIC has trended downward from 6.6% in 2023Q4 to 3.1% in 2026Q1, indicating that the company is struggling to generate efficient returns on its capital base as the core verification business faces persistent cyclical headwinds.

The decline in ROIC suggests that the company's capital allocation strategy, while conservative, is failing to produce meaningful value-add in the current environment. Investors should monitor whether management can improve these returns through operational efficiencies or if the business model is inherently limited by the physical constraints of its service-heavy inspection requirements.

Working Capital Cycles Remain Volatile

As reported in financial statements, the company's cash conversion cycle has fluctuated between 35 and 48 days over the last ten quarters, reflecting the inherent difficulty in managing working capital when revenue recognition is tied to seasonal livestock audit cycles and lumpy hardware sales.

The variability in the CCC highlights the operational friction of a business model that relies on both professional services and physical tag distribution. This inconsistency in working capital management may continue to create lumpy cash flow profiles, making it difficult for the company to maintain a predictable liquidity position throughout the year.

Misapplied SaaS Valuation Metrics

The most commonly misapplied ratio for WFCF is the P/S multiple, which obscures the fact that a significant portion of revenue is derived from low-margin physical hardware and labor-intensive field audits rather than high-margin, scalable software subscriptions.

By applying a software-like valuation multiple to a business with a 38.20% gross margin, investors risk overestimating the company's operating leverage. A more appropriate metric would be an EV/EBITDA multiple adjusted for the cyclical nature of the livestock industry, which would better reflect the company's true earning power and its vulnerability to agricultural commodity cycles.

Download Financial Ratios Data

Includes 30+ ratios · 27 years · Updated daily

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WFCF — Frequently Asked Questions

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

What is Where Food Comes From, Inc.'s P/E ratio?

Where Food Comes From, Inc.'s current P/E ratio is 40.6x. The historical average is 45.7x. This places it at the 57th percentile of its historical range.

What is Where Food Comes From, Inc.'s EV/EBITDA?

Where Food Comes From, Inc.'s current EV/EBITDA is 32.1x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 30.7x.

What is Where Food Comes From, Inc.'s ROE?

Where Food Comes From, Inc.'s return on equity (ROE) is 16.0%. The historical average is 16.4%.

Is WFCF stock overvalued?

Based on historical data, Where Food Comes From, Inc. is trading at a P/E of 40.6x. This is at the 57th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What are Where Food Comes From, Inc.'s profit margins?

Where Food Comes From, Inc. has 38.2% gross margin and 4.8% operating margin.

How much debt does Where Food Comes From, Inc. have?

Where Food Comes From, Inc.'s Debt/EBITDA ratio is 0.8x, indicating low leverage. A ratio below 2x is generally considered financially healthy.