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TOPSTop Ships Inc.
$0.79$4M
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  4. Financial Ratios

Top Ships Inc. (TOPS) Financial Ratios

Latest Ratios: P/E Ratio 1.2x · EV/EBITDA 3.9x · ROE 2.6%. (2002–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

TOPS 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$4M$21M$28M$28M$4M$44M$28M$2M$1M$22M—
Enterprise Value$188M$205M$272M$248M$244M$226M$157M$307M$142M$102M—
P/E Ratio →1.186.735.53——8.18—————
P/S Ratio0.050.260.320.340.050.780.470.040.040.56—
P/B Ratio0.040.230.190.150.020.400.210.020.100.30120374.41
P/FCF0.211.221.610.97———————
P/OCF0.140.791.610.970.122.7541.850.272.0631.94—

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

TOPS 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—2.553.152.993.034.012.604.643.462.59—
EV / EBITDA3.904.265.325.765.329.566.4610.4749.4313.65—
EV / EBIT7.1610.7410.108.947.9714.17—101.54—89.61—
EV / FCF—11.9915.688.57———————

TOPS 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 Margin45.9%45.9%43.7%58.4%44.9%36.4%41.3%43.4%28.3%28.5%22.7%
Operating Margin32.7%32.7%32.4%34.6%40.4%28.3%18.4%25.5%-9.5%4.1%17.1%
Net Profit Margin3.8%3.8%5.8%7.3%23.5%15.3%-37.9%-22.4%-27.1%-34.0%3.7%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE2.6%2.6%3.1%3.2%12.4%7.1%-19.0%-14.1%-10.5%-17.3%2.6%
ROA0.8%0.8%1.1%1.3%4.7%2.8%-6.2%-4.2%-4.6%-7.4%1.0%
ROIC6.0%6.0%5.3%5.1%6.7%4.3%2.5%3.9%-1.4%0.8%3.9%
ROCE7.7%7.7%6.9%6.7%9.9%6.5%3.5%5.7%-1.9%1.0%5.4%

TOPS Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity2.302.301.741.401.321.691.102.921.350.971.79
Debt / EBITDA4.254.254.925.945.687.806.0810.5448.9413.9010.02
Net Debt / Equity—2.071.691.201.221.660.962.881.350.741.79
Net Debt / EBITDA3.823.824.785.105.247.705.2910.3948.9210.6810.01
Debt / FCF—10.7714.077.60———————
Interest Coverage1.191.191.231.212.131.95-0.100.17-0.180.071.26

TOPS Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio0.610.610.710.940.710.701.770.670.141.140.23
Quick Ratio0.590.590.680.910.680.701.750.660.131.110.20
Cash Ratio0.520.520.230.870.640.020.760.060.000.940.01
Asset Turnover—0.240.200.180.170.170.210.150.160.180.20
Inventory Turnover77.0777.0749.2937.6943.2853.4568.7844.1550.1143.6137.72
Days Sales Outstanding—9.734.721.390.040.49—3.5510.967.172.17

TOPS 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———21.4%100.0%4.0%—————
Payout Ratio———————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield85.1%14.9%18.1%——12.2%—————
FCF Yield100.0%82.1%62.1%103.0%———————
Buyback Yield0.0%0.0%100.0%0.0%0.4%0.0%86.3%100.0%0.0%0.0%—
Total Shareholder Yield0.0%0.0%100.0%21.4%100.0%4.0%86.3%100.0%0.0%0.0%—
Shares Outstanding—$5M$5M$2M$252815$218951$97989$488$15$74$0

Key Metrics

Growth RegimeMixed
ProfitabilityStrained
Balance SheetVulnerable
Cash FlowDeteriorating
Top Statement Risk

Persistent shareholder dilution risk

Deep Discount Reflects Structural Skepticism

As reported in recent financial data, TOPS trades at a P/B ratio of 0.04, a valuation level that suggests the market heavily discounts the company's asset base, likely due to historical capital allocation patterns and the persistent risk of equity-linked financing diluting existing shareholder value.

The extremely low P/B and P/S multiples indicate that investors are pricing the company as a distressed entity rather than an industrial shipping operator. This valuation gap warrants investigation into whether the market is correctly identifying a terminal decline in equity value or if the physical fleet assets are being significantly undervalued relative to their replacement cost.

Capital Efficiency Remains Structurally Weak

Based on reported figures, the company's ROIC has struggled to maintain momentum, hovering at 1.8% in 2025Q4, which indicates that the capital deployed into the modern tanker fleet is failing to generate returns that exceed the likely cost of capital required for such intensive maritime operations.

The inability to consistently compound returns on invested capital suggests that the fleet's operational efficiency is being offset by high financing costs and corporate overhead. Investors should monitor whether future vessel acquisitions can improve these returns or if the current capital structure will continue to suppress long-term value creation.

Working Capital Dynamics Mask Operational Realities

According to recent quarterly filings, the company's asset turnover ratio remains stagnant at 0.10, reflecting a business model that struggles to generate significant revenue relative to its heavy investment in high-specification Suezmax and VLCC vessels, which limits the overall scalability of the fleet's earning potential.

The negative cash conversion cycle, while typical for some shipping arrangements, appears to be a byproduct of timing rather than superior supplier leverage. The low asset turnover suggests that the company's primary challenge is not just operational efficiency, but the fundamental difficulty of maximizing revenue from a capital-intensive asset base.

Liquidity Buffers Remain Critically Thin

As evidenced by the 2025Q4 current ratio of 0.61, the company's liquidity position appears increasingly vulnerable, as current liabilities consistently exceed liquid assets, leaving little margin for error in the event of unexpected operational disruptions or a sudden tightening in the global tanker freight market.

The reliance on short-term liquidity to manage a capital-intensive fleet is a precarious strategy that may necessitate further dilutive financing. This liquidity profile suggests that the company is highly sensitive to external shocks, and investors should remain cautious regarding the sustainability of its current debt-servicing capacity.

Misleading Reliance on Debt-to-Equity Ratios

Based on historical analysis, the debt-to-equity ratio of 2.30 is the most commonly misapplied metric for this business model, as it fails to account for the off-balance sheet implications of equity-linked financing and the historical dilution that has artificially inflated the equity base over time.

Relying on D/E ratios obscures the true leverage burden, as the company's equity is frequently bolstered by capital infusions rather than retained earnings. Analysts should instead focus on interest coverage ratios and the absolute level of debt relative to the fleet's market-adjusted NAV to gain a clearer picture of financial risk.

Download Financial Ratios Data

Includes 30+ ratios · 24 years · Updated daily

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TOPS — Frequently Asked Questions

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

What is Top Ships Inc.'s P/E ratio?

Top Ships Inc.'s current P/E ratio is 1.2x. The historical average is 3.0x. This places it at the 56th percentile of its historical range.

What is Top Ships Inc.'s EV/EBITDA?

Top Ships Inc.'s current EV/EBITDA is 3.9x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 10.0x.

What is Top Ships Inc.'s ROE?

Top Ships Inc.'s return on equity (ROE) is 2.6%. The historical average is -11.2%.

Is TOPS stock overvalued?

Based on historical data, Top Ships Inc. is trading at a P/E of 1.2x. This is at the 56th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What are Top Ships Inc.'s profit margins?

Top Ships Inc. has 45.9% gross margin and 32.7% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.

How much debt does Top Ships Inc. have?

Top Ships Inc.'s Debt/EBITDA ratio is 4.2x, indicating high leverage. A ratio above 4x may signal elevated financial risk.