# Celtic plc (CCPC.L) fundamentals

Data as of 2026-09-08. LSE, United Kingdom. Sector: Consumer Cyclical / Hotels, Restaurants & Leisure. Price 452p, market value 424 millionp.

## Valuation
- **P/E (trailing): 0.3×** (5-yr avg 1567.2×, 3-yr avg 329.5×). Celtic plc trades at 0.3× trailing earnings, well below its own five-year average of 1567.2×: cheap by its own standards. The Consumer Cyclical median in the September 2026 study was 19.5×.
- **Price / sales: 1.7×**. Each dollar of revenue is priced at 1.7×.
- **Price / book: 2.9×**. The shares trade at 2.9× book value; book value is a meaningful part of the valuation.
- **EV / EBITDA: 6.6×**. Enterprise value is 6.6× operating earnings before depreciation, the multiple that ignores how the company is financed; below 8× is inexpensive for most sectors.
- **Free-cash-flow yield: 0.1%** (5-yr avg -0.6%). Free cash flow equals 0.1% of the market value, above its five-year average of -0.6%, so the shares are cheaper on cash than they have usually been.
- **Earnings yield: 325.2%**. The inverse of the P/E: 325.2% 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.
- **Piotroski F-score: 6/9**. 6 of 9 checks pass: mixed.

## Dividends
- **Dividend: none**. Celtic plc does not currently pay a dividend.

## Price and momentum
- **Total return (1 yr): -98.8%** (YTD -98.8%, 3-mo -99.0%). The shares are down 98.8% over twelve months including dividends.
- **From 52-week high: -5.4%** (28.4% above the low). Trading 5% 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): 34**. An RSI of 34 is neutral.
- **Beta (1 yr): 16.97**. Beta of 16.97 against the FTSE All-Share: the shares move much more than the market.

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

Not investment advice.