# Celtic plc (CCP.L) fundamentals

Data as of 2026-09-08. LSE, United Kingdom. Sector: Consumer Cyclical / Hotels, Restaurants & Leisure. Price 185p, market value 176 millionp.

## Valuation
- **P/E (trailing): 23.1×** (5-yr avg 1434.3×, 3-yr avg 980.5×). Celtic plc trades at 23.1× trailing earnings, well below its own five-year average of 1434.3×: cheap by its own standards. The Consumer Cyclical median in the September 2026 study was 19.5×.
- **Price / sales: 0.7×**. Each dollar of revenue is priced at 0.7×, a low multiple typical of thin-margin businesses or out-of-favour stocks.
- **Price / book: 1.2×**. The shares trade at 1.2× book value; book value is a meaningful part of the valuation.
- **EV / EBITDA: 1.9×**. Enterprise value is 1.9× operating earnings before depreciation, the multiple that ignores how the company is financed; below 8× is inexpensive for most sectors.
- **Free-cash-flow yield: 0.3%** (5-yr avg -0.1%). Free cash flow equals 0.3% of the market value, above its five-year average of -0.1%, so the shares are cheaper on cash than they have usually been.
- **Earnings yield: 4.3%**. The inverse of the P/E: 4.3% of the price is earned each year.

## Profitability
- **Gross margin: 1.8%**. Celtic plc keeps 1.8% of revenue after the direct cost of what it sells, a thin margin typical of retail, distribution and commodity businesses.
- **Operating margin: 2.6%**. 2.6% of revenue is left after running the business, which leaves little cushion in a downturn.
- **Net margin: 23.6%**. 23.6% of each dollar of sales reaches the bottom line.
- **Return on equity: 21.8%**. 21.8% on shareholders' equity is excellent if it is not driven by leverage; sustained above 20% usually signals a competitive advantage.
- **Return on invested capital: 5.7%**. Return on all capital, debt included, is 5.7%: close to or below the cost of capital, so growth may not create value.
- **Return on assets: 14.9%**. Each dollar of assets produces 14.9% of profit.

## Growth
- **Revenue growth (1 yr): 15.3%** (3-yr 17.6%/yr, 5-yr 15.4%/yr). Revenue grew 15.3% over the last year, against 15.4% a year compounded over five years.
- **EPS growth (1 yr): 150.0%** (3-yr 80.1%/yr). Earnings per share rose 150.0%, faster than revenue, so margins expanded or the share count shrank.

## Financial health
- **Debt to equity: 0.03**. Debt is 0.03 times equity: a conservative balance sheet.
- **Net debt / EBITDA: net cash**. Celtic plc holds more cash than debt.
- **Interest coverage: 2.6×**. Operating profit covers interest 2.6×, thin but manageable.
- **Current ratio: 1.50** (quick 1.46). Current assets cover the next year's liabilities 1.50 times.
- **Altman Z-score: 3.07**. A Z-score of 3.07 places the company in the safe zone for bankruptcy risk.
- **Piotroski F-score: 6/9**. 6 of 9 checks pass: mixed.

## Dividends
- **Dividend yield: 28.17%** (1p per share, trailing). Celtic plc yields 28.17%, high enough to check carefully: yields this high often precede a cut.
- **Payout ratio: 1%** (165% of free cash flow). 1% of earnings goes out as dividends, leaving room to keep raising it.
- **Shareholder yield: 28.2%**. Dividends plus net buybacks return 28.2% of the market value a year.

## Price and momentum
- **Total return (1 yr): 3.2%** (YTD -9.3%, 3-mo -26.3%). The shares are up 3.2% over twelve months including dividends.
- **From 52-week high: -29.0%** (15.4% above the low). Trading 29% below its 52-week high.
- **200-day average: below**. The price sits below its 200-day moving average, the usual definition of a downtrend.
- **RSI (14-day): 26**. An RSI of 26 is oversold; bounces are common, but oversold can stay oversold in a real decline.
- **Beta (1 yr): -0.11** (volatility 24%). Beta of -0.11 against the FTSE All-Share: the shares move much less than the market.

Live score and charts: https://foliofundamentals.com/analyzer?s=CCP.L · Page: https://foliofundamentals.com/stocks/ccp.l

Not investment advice.