Smart for Life, Inc. (SMFL) Key Metrics
SMFL valuation today
Trailing 12 months · as of October 21, 2026- Market cap
- $709
- Enterprise value
- $14.3M
- P/E (TTM)
- —
- Forward P/E
- —
- PEG ratio
- —
- Price / sales
- —
- Price / book
- 0.3
- EV / EBITDA
- —
- Dividend yield
- —
- Beta
- 14.92
SMFL key metrics, 2019–2024
Fiscal year ended December 31, 2024 · U.S. dollarsSMFL returns How much profit the business earns on the capital it uses.
SMFL financial health Debt, liquidity and how easily interest is covered.
SMFL efficiency & capital use Working capital cycle and where the cash goes.
SMFL returns on capital
Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.
SMFL debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease liabilities.
SMFL key metrics
2019–2024| 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|
| Returns & profitability | ||||||
| Return on invested capital (ROIC) | −885.8% | — | −51.2% | −52.9% | — | — |
| Return on assets (ROA) | −115.3% | −92.9% | −115.8% | −63.2% | −146.1% | −106.4% |
| Return on tangible assets | −407.3% | −407.3% | −436.4% | −113.4% | −188.4% | −124.2% |
| Free cash flow margin | −71.1% | −71.1% | −59.4% | −57.2% | −100.8% | −73.8% |
| Financial health | ||||||
| Total debt | $14.5M | $1.7M | $22.4M | $23.2M | $6.4M | $4.2M |
| Cash & short-term investments | $188,596 | $188,596 | $69,714 | $205,093 | $484,949 | $12,212 |
| Net debt | $14.3M | $1.6M | $22.3M | $23.0M | $5.9M | $4.2M |
| Debt / assets | 0.74 | 0.09 | 0.77 | 1.03 | 3.23 | 1.79 |
| Current ratio | 0.11 | 0.11 | 0.24 | 0.25 | 0.10 | 0.12 |
| Quick ratio | 0.05 | 0.05 | 0.06 | 0.06 | 0.09 | 0.03 |
| Interest coverage | -3.7 | -2.4 | -0.8 | -2.1 | -1.5 | -3.8 |
| Working capital | −$19.7M | −$19.7M | −$11.5M | −$12.8M | −$6.2M | −$5.3M |
| Invested capital | $7.9M | −$4.8M | $20.0M | $16.9M | −$1.3M | $147,251 |
| Tangible asset value | −$20.5M | −$20.5M | −$24.6M | −$21.9M | −$7.4M | −$4.4M |
| Net current asset value | −$23.7M | −$23.7M | −$27.9M | −$24.4M | −$8.4M | −$5.7M |
| Capital allocation | ||||||
| Capex / revenue | 0.0% | 0.1% | 0.4% | 1.6% | 1.7% | 1.4% |
| Capex / depreciation | 0.00 | 0.00 | 0.03 | 0.20 | 0.20 | 0.19 |
| Stock-based compensation / revenue | 9.7% | 9.7% | 0.3% | 0.0% | 0.0% | 0.0% |
| SG&A / revenue | 84.2% | 79.8% | 70.1% | 82.2% | 95.1% | 96.5% |
| Efficiency | ||||||
| Days sales outstanding | 10.5 | 13.5 | 10.7 | 9.3 | 18.1 | 19.4 |
| Days of inventory on hand | 88.3 | 138.9 | 85.8 | 102.8 | 62.3 | 89.2 |
| Days payables outstanding | 256.8 | 244.1 | 75.3 | 90.9 | 197.2 | 156.3 |
| Cash conversion cycle (days) | -157.9 | -91.6 | 21.1 | 21.2 | -116.8 | -47.7 |
| Receivables turnover | 34.81 | 26.96 | 34.23 | 39.38 | 20.12 | 18.85 |
| Payables turnover | 1.42 | 1.50 | 4.84 | 4.01 | 1.85 | 2.33 |
| Inventory turnover | 4.13 | 2.63 | 4.26 | 3.55 | 5.86 | 4.09 |
| Asset turnover | 0.42 | 0.34 | 0.61 | 0.73 | 0.90 | 1.00 |
| Average receivables | $236,302 | $305,152 | $464,515 | $229,142 | $97,401 | $125,477 |
| Average payables | $3.6M | $3.4M | $2.7M | $1.5M | $989,392 | $992,153 |
| Average inventory | $1.2M | $2.0M | $3.0M | $1.7M | $312,411 | $566,396 |
| Intangibles / total assets | 71.7% | 71.7% | 76.4% | 69.7% | 14.5% | 14.4% |
Computed from SMFL's annual financial statements (latest annual report filed September 20, 2024) and the closing share price on each fiscal year-end, adjusted for stock splits. Figures in U.S. dollars; data from EODHD. Averages use the opening and closing balance of each year.
SMFL valuation and financial ratios
Smart for Life earned a return on invested capital of −885.8% in fiscal 2024. It ended the year with $14.5 million of debt and $0.2 million in cash and short-term investments, net debt of $14.3 million.
See the SMFL income statement, the SMFL chart for price history, or the SMFL stock overview for the latest quote and news.
SMFL key metrics FAQ
What is Smart for Life's ROIC?
Smart for Life's return on invested capital was −885.8% in fiscal 2024, using after-tax operating income divided by average debt plus equity minus cash.
How much debt does Smart for Life have?
Smart for Life had total debt of $14.5 million at the end of fiscal 2024.
What is Smart for Life's current ratio?
Smart for Life's current ratio was 0.11 at the end of fiscal 2024: current assets were 0.11 times current liabilities.