# Celtic plc (CCPA.L) fundamentals

Data as of 2026-09-08. LSE, United Kingdom. Sector: Consumer Cyclical / Hotels, Restaurants & Leisure. Price 219p, market value 205 millionp.

## Valuation
- **P/E (trailing): 0.1×** (5-yr avg 1515.9×, 3-yr avg 998.1×). Celtic plc trades at 0.1× trailing earnings, well below its own five-year average of 1515.9×: cheap by its own standards. The Consumer Cyclical median in the September 2026 study was 19.5×.
- **Price / sales: 0.8×**. Each dollar of revenue is priced at 0.8×, a low multiple typical of thin-margin businesses or out-of-favour stocks.
- **Price / book: 1.4×**. The shares trade at 1.4× book value; book value is a meaningful part of the valuation.
- **EV / EBITDA: 2.1×**. Enterprise value is 2.1× operating earnings before depreciation, the multiple that ignores how the company is financed; below 8× is inexpensive for most sectors.
- **Free-cash-flow yield: 1.3%** (5-yr avg -0.0%). Free cash flow equals 1.3% of the market value, above its five-year average of -0.0%, so the shares are cheaper on cash than they have usually been.
- **Earnings yield: 671.2%**. The inverse of the P/E: 671.2% of the price is earned each year.

## Profitability
- **Gross margin: -1.3%**. Celtic plc keeps -1.3% of revenue after the direct cost of what it sells, a thin margin typical of retail, distribution and commodity businesses.
- **Operating margin: -1.7%**. Operating margin is negative: the business loses money before interest and tax.
- **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: -3.8%**. Return on all capital, debt included, is -3.8%: close to or below the cost of capital, so growth may not create value.
- **Return on assets: 13.1%**. Each dollar of assets produces 13.1% 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: -1.4×**. Operating profit covers interest only -1.4×: fragile.
- **Current ratio: 1.50** (quick 1.46). Current assets cover the next year's liabilities 1.50 times.
- **Piotroski F-score: 7/9**. 7 of 9 fundamental checks pass: strong and improving financials.

## Dividends
- **Dividend yield: 1.63%** (0p per share, trailing). Celtic plc yields 1.63%, a modest yield more typical of a growth-oriented payer.
- **Payout ratio: 1%** (37% of free cash flow). 1% of earnings goes out as dividends, leaving room to keep raising it.
- **Consecutive years of increases: 11**. 11 straight years of increases, a record that survived at least one recession.
- **Dividend growth (5 yr): 0.0%/yr** (1-yr 0.0%). The dividend has not grown over five years.
- **Shareholder yield: 1.6%**. Dividends plus net buybacks return 1.6% of the market value a year.

## Price and momentum
- **Total return (1 yr): 17.4%** (YTD 18.4%, 3-mo -10.4%). The shares are up 17.4% over twelve months including dividends.
- **From 52-week high: -14.5%** (11900.0% above the low). Trading 14% below its 52-week high.
- **200-day average: above**. The price sits above its 200-day moving average, the usual definition of an uptrend.
- **RSI (14-day): 7**. An RSI of 7 is oversold; bounces are common, but oversold can stay oversold in a real decline.

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

Not investment advice.