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National Presto Industries (NPK) Financials

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$114.06 +1.04 (+0.92%)
Closing price 10/24/2025 03:59 PM Eastern
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$114.10 +0.04 (+0.03%)
As of 10/24/2025 05:45 PM Eastern
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Annual Income Statements for National Presto Industries

Annual Income Statements for National Presto Industries

This table shows National Presto Industries' income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric 2022 2023 2024
Period end date 12/31/2022 12/31/2023 12/31/2024
Net Income / (Loss) Attributable to Common Shareholders
21 35 41
Consolidated Net Income / (Loss)
21 35 41
Net Income / (Loss) Continuing Operations
21 35 41
Total Pre-Tax Income
26 42 51
Total Operating Income
22 35 45
Total Gross Profit
55 67 79
Total Revenue
322 341 388
Operating Revenue
322 341 388
Total Cost of Revenue
266 273 310
Operating Cost of Revenue
266 273 310
Total Operating Expenses
33 32 33
Selling, General & Admin Expense
27 31 32
Amortization Expense
0.58 1.64 1.52
Impairment Charge
5.30 0.00 0.00
Total Other Income / (Expense), net
3.82 7.40 5.46
Other Income / (Expense), net
3.82 7.40 5.46
Income Tax Expense
5.25 7.87 9.21
Other Adjustments to Net Income / (Loss) Attributable to Common Shareholders)
0.12 -0.13 -0.01
Basic Earnings per Share
$2.92 $4.86 $5.82
Weighted Average Basic Shares Outstanding
7.08M 7.11M 7.13M
Weighted Average Diluted Shares Outstanding
7.07M 7.12M 7.14M
Weighted Average Basic & Diluted Shares Outstanding
7.07M 7.12M 7.14M

Quarterly Income Statements for National Presto Industries

This table shows National Presto Industries' income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric Q3 2022 Q4 2022 Q1 2023 Q2 2023 Q3 2023 Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024
Period end date 10/2/2022 12/31/2022 4/2/2023 7/2/2023 10/1/2023 12/31/2023 3/31/2024 6/30/2024 9/29/2024 12/31/2024
Net Income / (Loss) Attributable to Common Shareholders
8.84 2.14 8.89 5.50 7.04 13 6.57 6.07 8.14 21
Consolidated Net Income / (Loss)
8.93 2.17 8.88 5.50 7.02 13 6.57 6.08 8.08 21
Net Income / (Loss) Continuing Operations
8.93 2.17 8.88 5.50 7.02 13 6.57 6.08 8.08 21
Total Pre-Tax Income
12 1.97 11 7.12 8.84 15 8.35 7.85 10 24
Total Operating Income
10 0.68 9.42 5.25 7.07 13 6.28 6.36 9.22 23
Total Gross Profit
17 13 18 13 15 21 14 15 17 33
Total Revenue
70 114 80 79 83 98 77 85 92 135
Operating Revenue
70 114 80 79 83 98 77 85 92 135
Total Cost of Revenue
53 101 62 66 68 78 63 70 75 102
Operating Cost of Revenue
53 101 62 66 68 78 63 70 75 102
Total Operating Expenses
6.56 13 8.60 8.13 8.33 7.36 7.58 8.34 8.00 9.44
Selling, General & Admin Expense
6.49 6.94 8.22 7.68 7.90 6.98 7.20 7.96 7.62 9.06
Amortization Expense
0.08 0.40 0.38 0.45 0.43 0.38 0.38 0.38 0.38 0.38
Total Other Income / (Expense), net
1.09 1.29 1.85 1.87 1.78 1.90 2.08 1.49 1.15 0.75
Other Income / (Expense), net
1.09 1.29 1.85 1.87 1.78 1.90 2.08 1.49 1.15 0.75
Income Tax Expense
2.66 -0.20 2.40 1.62 1.82 2.03 1.78 1.77 2.29 3.37
Other Adjustments to Net Income / (Loss) Attributable to Common Shareholders)
0.09 - -0.02 0.01 -0.02 -0.10 0.00 0.01 -0.05 0.03
Basic Earnings per Share
$1.26 $0.31 $1.25 $0.77 $0.99 $1.85 $0.92 $0.85 $1.13 $2.92
Weighted Average Basic Shares Outstanding
7.08M 7.08M 7.10M 7.11M 7.11M 7.11M 7.12M 7.13M 7.13M 7.13M
Weighted Average Diluted Shares Outstanding
7.06M 7.07M 7.08M 7.08M 7.08M 7.12M 7.10M 7.10M 7.10M 7.14M
Weighted Average Basic & Diluted Shares Outstanding
7.06M 7.07M 7.08M 7.08M 7.08M 7.12M 7.10M 7.10M 7.10M 7.14M

Annual Cash Flow Statements for National Presto Industries

This table details how cash moves in and out of National Presto Industries' business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric 2022 2023 2024
Period end date 12/31/2022 12/31/2023 12/31/2024
Net Change in Cash & Equivalents
-39 17 -70
Net Cash From Operating Activities
8.77 45 -53
Net Cash From Continuing Operating Activities
8.77 45 -53
Net Income / (Loss) Continuing Operations
21 35 41
Consolidated Net Income / (Loss)
21 35 41
Depreciation Expense
2.77 4.37 3.53
Amortization Expense
0.58 1.64 1.52
Non-Cash Adjustments To Reconcile Net Income
6.73 1.38 1.48
Changes in Operating Assets and Liabilities, net
-22 3.44 -101
Net Cash From Investing Activities
-16 -0.45 15
Net Cash From Continuing Investing Activities
-16 -0.45 15
Purchase of Property, Plant & Equipment
-1.03 -1.84 -7.53
Acquisitions
-25 0.00 0.00
Purchase of Investments
-20 -48 -5.43
Sale of Property, Plant & Equipment
0.11 0.63 1.04
Divestitures
0.00 2.00 0.00
Sale and/or Maturity of Investments
29 46 27
Other Investing Activities, net
0.00 0.23 0.00
Net Cash From Financing Activities
-31 -28 -32
Net Cash From Continuing Financing Activities
-31 -28 -32
Repayment of Debt
-0.04 -0.04 -8.02
Payment of Dividends
-32 -28 -32
Issuance of Debt
0.00 0.00 8.00
Issuance of Common Equity
0.44 0.43 0.51
Cash Interest Paid
0.00 0.00 0.00
Cash Income Taxes Paid
8.21 6.84 12

Quarterly Cash Flow Statements for National Presto Industries

This table details how cash moves in and out of National Presto Industries' business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric Q3 2022 Q4 2022 Q1 2023 Q2 2023 Q3 2023 Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024
Period end date 10/2/2022 12/31/2022 4/2/2023 7/2/2023 10/1/2023 12/31/2023 3/31/2024 6/30/2024 9/29/2024 12/31/2024
Net Change in Cash & Equivalents
-5.31 8.93 4.91 -2.26 -2.95 17 -24 -31 -16 1.33
Net Cash From Operating Activities
-1.17 12 37 -4.47 -4.21 17 5.56 -34 -17 -7.63
Net Cash From Continuing Operating Activities
-1.17 12 37 -5.00 -3.68 17 5.56 -34 -17 -7.63
Net Income / (Loss) Continuing Operations
8.93 2.17 8.88 5.50 7.02 13 6.57 6.08 8.08 21
Consolidated Net Income / (Loss)
8.93 2.17 8.88 5.50 7.02 13 6.57 6.08 8.08 21
Depreciation Expense
0.66 0.79 1.33 0.79 0.77 1.49 1.10 0.83 0.81 0.79
Amortization Expense
0.08 0.40 0.38 0.45 0.43 0.38 0.38 0.38 0.38 0.38
Non-Cash Adjustments To Reconcile Net Income
-0.13 6.03 0.51 0.33 0.99 -0.45 0.06 0.41 0.39 0.62
Changes in Operating Assets and Liabilities, net
-11 2.66 26 -12 -13 2.02 -2.54 -42 -27 -30
Net Cash From Investing Activities
-4.14 -3.12 -4.60 2.21 1.26 0.69 1.87 2.89 1.22 8.98
Net Cash From Continuing Investing Activities
-4.14 -3.12 -4.60 2.73 0.73 0.69 1.87 2.89 1.22 8.98
Purchase of Property, Plant & Equipment
-0.22 -0.51 -0.50 -0.43 -0.77 -0.15 -0.39 -0.66 -2.83 -3.66
Sale of Property, Plant & Equipment
- 0.03 0.01 - 0.62 - 0.17 0.06 - 0.81
Sale and/or Maturity of Investments
0.20 26 1.25 37 3.87 4.12 5.01 6.00 4.05 12
Net Cash From Financing Activities
0.01 0.00 -28 - - -0.04 -32 0.02 - -0.02
Net Cash From Continuing Financing Activities
0.01 0.00 -28 - - -0.04 -32 0.02 - -0.02
Repayment of Debt
0.01 - 0.00 - - -0.04 -0.02 - - -0.02

Annual Balance Sheets for National Presto Industries

This table presents National Presto Industries' assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric 2022 2023 2024
Period end date 12/31/2022 12/31/2023 12/31/2024
Total Assets
412 441 453
Total Current Assets
327 360 367
Cash & Equivalents
71 88 18
Short-Term Investments
25 26 5.01
Note & Lease Receivable
2.23 1.63 0.60
Inventories, net
152 190 278
Other Current Assets
5.67 5.22 3.10
Plant, Property, & Equipment, net
42 39 43
Plant, Property & Equipment, gross
105 107 115
Accumulated Depreciation
64 68 71
Total Noncurrent Assets
43 41 43
Goodwill
19 19 19
Intangible Assets
6.93 5.29 3.78
Noncurrent Deferred & Refundable Income Taxes
5.51 5.80 10
Other Noncurrent Operating Assets
12 11 9.96
Total Liabilities & Shareholders' Equity
412 441 453
Total Liabilities
64 84 86
Total Current Liabilities
54 72 74
Accounts Payable
29 33 45
Accrued Expenses
22 36 25
Current Deferred & Payable Income Tax Liabilities
2.55 2.54 4.68
Other Current Liabilities
0.58 0.68 0.56
Total Noncurrent Liabilities
10 12 11
Noncurrent Deferred Revenue
0.00 2.28 1.94
Other Noncurrent Operating Liabilities
10 9.99 9.40
Commitments & Contingencies
- 0.00 0.00
Total Equity & Noncontrolling Interests
348 356 368
Total Preferred & Common Equity
348 356 368
Total Common Equity
348 356 368
Common Stock
22 23 25
Retained Earnings
338 344 354
Treasury Stock
-12 -11 -11
Accumulated Other Comprehensive Income / (Loss)
-0.10 0.02 0.04

Quarterly Balance Sheets for National Presto Industries

This table presents National Presto Industries' assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric Q3 2022 Q1 2023 Q2 2023 Q3 2023 Q1 2024 Q2 2024 Q3 2024
Period end date 10/2/2022 4/2/2023 7/2/2023 10/1/2023 3/31/2024 6/30/2024 9/29/2024
Total Assets
407 396 402 416 417 418 429
Total Current Assets
337 312 319 334 338 340 349
Cash & Equivalents
62 76 73 70 64 33 16
Short-Term Investments
44 29 26 25 24 21 17
Note & Lease Receivable
2.28 2.25 2.28 1.61 1.47 1.41 1.43
Accounts Receivable
46 42 44 49 38 52 47
Inventories, net
353 310 334 366 408 456 527
Other Current Assets
6.11 7.99 6.28 4.74 6.82 4.68 3.85
Plant, Property, & Equipment, net
36 41 41 41 39 38 40
Plant, Property & Equipment, gross
100 106 106 107 107 108 111
Accumulated Depreciation
64 65 66 66 69 70 71
Total Noncurrent Assets
35 43 42 42 41 40 40
Goodwill
15 19 19 19 19 19 19
Intangible Assets
2.73 6.55 6.10 5.67 4.91 4.53 4.16
Noncurrent Deferred & Refundable Income Taxes
4.69 4.64 4.64 4.64 5.80 5.81 5.79
Other Noncurrent Operating Assets
12 12 12 12 10 10 10
Total Liabilities & Shareholders' Equity
407 396 402 416 417 418 429
Total Liabilities
62 66 67 73 86 80 82
Total Current Liabilities
52 56 56 63 74 68 70
Accounts Payable
31 36 38 44 33 33 40
Accrued Expenses
17 15 16 16 36 33 29
Current Deferred & Payable Income Tax Liabilities
3.19 4.95 1.49 2.11 4.32 0.74 1.32
Other Current Liabilities
0.61 0.54 0.68 0.68 0.68 0.67 0.63
Total Noncurrent Liabilities
10 10 10 9.87 12 12 12
Noncurrent Deferred Revenue
- - - - 2.28 2.28 2.28
Other Noncurrent Operating Liabilities
10 10 10 9.87 9.82 9.69 9.56
Total Equity & Noncontrolling Interests
346 329 335 343 332 338 347
Total Preferred & Common Equity
346 329 335 343 332 338 347
Total Common Equity
346 329 335 343 332 338 347
Common Stock
22 23 23 23 24 24 24
Retained Earnings
336 319 324 331 319 325 333
Treasury Stock
-12 -12 -12 -12 -11 -11 -11
Accumulated Other Comprehensive Income / (Loss)
-0.16 -0.09 -0.10 -0.08 0.02 0.01 0.07

Annual Metrics And Ratios for National Presto Industries

This table displays calculated financial ratios and metrics derived from National Presto Industries' official financial filings.

Metric 2022 2023 2024
Period end date 12/31/2022 12/31/2023 12/31/2024
Growth Metrics
- - -
Revenue Growth
-9.60% 6.00% 13.88%
EBITDA Growth
-17.34% 65.37% 15.03%
EBIT Growth
-20.07% 63.55% 19.42%
NOPAT Growth
-25.62% 61.63% 29.65%
Net Income Growth
-19.31% 66.96% 19.97%
EPS Growth
0.00% 0.00% 0.00%
Operating Cash Flow Growth
-74.72% 417.67% -217.71%
Free Cash Flow Firm Growth
-172.01% 513.25% -159.65%
Invested Capital Growth
18.19% -23.39% 46.14%
Revenue Q/Q Growth
4.43% -4.38% 10.31%
EBITDA Q/Q Growth
-4.04% 40.23% 17.29%
EBIT Q/Q Growth
-6.05% 45.26% 21.33%
NOPAT Q/Q Growth
-8.83% 57.70% 29.69%
Net Income Q/Q Growth
-4.90% 46.60% 22.35%
EPS Q/Q Growth
0.00% 0.00% 0.00%
Operating Cash Flow Q/Q Growth
-47.93% 11.14% -83.00%
Free Cash Flow Firm Q/Q Growth
-24.32% 1,804.40% 55.80%
Invested Capital Q/Q Growth
-39.42% -55.04% -51.01%
Profitability Metrics
- - -
Gross Margin
17.14% 19.79% 20.24%
EBITDA Margin
9.11% 14.21% 14.35%
Operating Margin
6.88% 10.28% 11.65%
EBIT Margin
8.07% 12.45% 13.05%
Profit (Net Income) Margin
6.44% 10.14% 10.68%
Tax Burden Percent
79.78% 81.45% 81.82%
Interest Burden Percent
100.00% 100.00% 100.00%
Effective Tax Rate
20.22% 18.55% 18.18%
Return on Invested Capital (ROIC)
7.58% 12.80% 15.54%
ROIC Less NNEP Spread (ROIC-NNEP)
5.03% 8.13% 11.94%
Return on Net Nonoperating Assets (RNNOA)
-1.71% -2.98% -4.09%
Return on Equity (ROE)
5.87% 9.81% 11.45%
Cash Return on Invested Capital (CROIC)
-9.10% 39.29% -21.95%
Operating Return on Assets (OROA)
6.23% 9.96% 11.34%
Return on Assets (ROA)
4.97% 8.11% 9.28%
Return on Common Equity (ROCE)
5.87% 9.81% 11.45%
Return on Equity Simple (ROE_SIMPLE)
5.95% 9.70% 11.28%
Net Operating Profit after Tax (NOPAT)
18 29 37
NOPAT Margin
5.49% 8.37% 9.53%
Net Nonoperating Expense Percent (NNEP)
2.54% 4.66% 3.60%
Return On Investment Capital (ROIC_SIMPLE)
5.07% 8.01% 10.06%
Cost of Revenue to Revenue
82.86% 80.21% 79.76%
SG&A Expenses to Revenue
8.43% 9.03% 8.20%
R&D to Revenue
0.00% 0.00% 0.00%
Operating Expenses to Revenue
10.26% 9.51% 8.59%
Earnings before Interest and Taxes (EBIT)
26 42 51
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)
29 48 56
Valuation Ratios
- - -
Price to Book Value (P/BV)
1.23 1.49 1.88
Price to Tangible Book Value (P/TBV)
1.33 1.60 2.01
Price to Revenue (P/Rev)
1.33 1.56 1.78
Price to Earnings (P/E)
20.80 15.32 16.68
Dividend Yield
1.65% 1.33% 1.03%
Earnings Yield
4.81% 6.53% 6.00%
Enterprise Value to Invested Capital (EV/IC)
1.32 2.16 2.37
Enterprise Value to Revenue (EV/Rev)
1.03 1.22 1.72
Enterprise Value to EBITDA (EV/EBITDA)
11.35 8.61 12.01
Enterprise Value to EBIT (EV/EBIT)
12.81 9.83 13.21
Enterprise Value to NOPAT (EV/NOPAT)
18.83 14.62 18.09
Enterprise Value to Operating Cash Flow (EV/OCF)
37.92 9.19 0.00
Enterprise Value to Free Cash Flow (EV/FCFF)
0.00 4.76 0.00
Leverage & Solvency
- - -
Debt to Equity
0.00 0.00 0.00
Long-Term Debt to Equity
0.00 0.00 0.00
Financial Leverage
-0.34 -0.37 -0.34
Leverage Ratio
1.18 1.21 1.23
Compound Leverage Factor
1.18 1.21 1.23
Debt to Total Capital
0.00% 0.00% 0.00%
Short-Term Debt to Total Capital
0.00% 0.00% 0.00%
Long-Term Debt to Total Capital
0.00% 0.00% 0.00%
Preferred Equity to Total Capital
0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital
0.00% 0.00% 0.00%
Common Equity to Total Capital
100.00% 100.00% 100.00%
Debt to EBITDA
0.00 0.00 0.00
Net Debt to EBITDA
0.00 0.00 0.00
Long-Term Debt to EBITDA
0.00 0.00 0.00
Debt to NOPAT
0.00 0.00 0.00
Net Debt to NOPAT
0.00 0.00 0.00
Long-Term Debt to NOPAT
0.00 0.00 0.00
Altman Z-Score
6.96 6.75 7.93
Noncontrolling Interest Sharing Ratio
0.00% 0.00% 0.00%
Liquidity Ratios
- - -
Current Ratio
6.09 5.00 4.93
Quick Ratio
3.15 1.61 0.31
Cash Flow Metrics
- - -
Free Cash Flow to Firm (FCFF)
-21 88 -52
Operating Cash Flow to CapEx
948.92% 3,741.88% -822.70%
Free Cash Flow to Firm to Interest Expense
0.00 0.00 0.00
Operating Cash Flow to Interest Expense
0.00 0.00 0.00
Operating Cash Flow Less CapEx to Interest Expense
0.00 0.00 0.00
Efficiency Ratios
- - -
Asset Turnover
0.77 0.80 0.87
Accounts Receivable Turnover
5.17 0.00 0.00
Inventory Turnover
1.80 1.60 1.32
Fixed Asset Turnover
8.19 8.41 9.41
Accounts Payable Turnover
8.64 8.89 8.02
Days Sales Outstanding (DSO)
70.59 0.00 0.00
Days Inventory Outstanding (DIO)
202.70 228.61 276.06
Days Payable Outstanding (DPO)
42.25 41.05 45.50
Cash Conversion Cycle (CCC)
231.04 187.56 230.57
Capital & Investment Metrics
- - -
Invested Capital
252 193 283
Invested Capital Turnover
1.38 1.53 1.63
Increase / (Decrease) in Invested Capital
39 -59 89
Enterprise Value (EV)
332 417 669
Market Capitalization
428 531 692
Book Value per Share
$49.30 $50.30 $51.78
Tangible Book Value per Share
$45.69 $46.81 $48.51
Total Capital
348 356 368
Total Debt
0.00 0.00 0.00
Total Long-Term Debt
0.00 0.00 0.00
Net Debt
-96 -114 -23
Capital Expenditures (CapEx)
0.92 1.21 6.49
Debt-free, Cash-free Net Working Capital (DFCFNWC)
177 174 270
Debt-free Net Working Capital (DFNWC)
273 288 292
Net Working Capital (NWC)
273 288 292
Net Nonoperating Expense (NNE)
-3.05 -6.03 -4.47
Net Nonoperating Obligations (NNO)
-96 -163 -85
Total Depreciation and Amortization (D&A)
3.35 6.01 5.05
Debt-free, Cash-free Net Working Capital to Revenue
55.16% 51.03% 69.43%
Debt-free Net Working Capital to Revenue
84.88% 84.51% 75.27%
Net Working Capital to Revenue
84.88% 84.51% 75.27%
Earnings Adjustments
- - -
Adjusted Basic Earnings per Share
$2.92 $4.86 $5.82
Adjusted Weighted Average Basic Shares Outstanding
7.08M 7.11M 7.13M
Adjusted Diluted Earnings per Share
$0.00 $0.00 $0.00
Adjusted Weighted Average Diluted Shares Outstanding
7.07M 7.12M 7.14M
Adjusted Basic & Diluted Earnings per Share
$0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding
7.07M 7.12M 7.14M
Normalized Net Operating Profit after Tax (NOPAT)
22 29 37
Normalized NOPAT Margin
6.80% 8.37% 9.53%
Pre Tax Income Margin
8.07% 12.45% 13.05%
Debt Service Ratios
- - -
EBIT to Interest Expense
0.00 0.00 0.00
NOPAT to Interest Expense
0.00 0.00 0.00
EBIT Less CapEx to Interest Expense
0.00 0.00 0.00
NOPAT Less CapEx to Interest Expense
0.00 0.00 0.00
Payout Ratios
- - -
Dividend Payout Ratio
153.76% 82.13% 77.25%
Augmented Payout Ratio
153.76% 82.13% 77.25%

Quarterly Metrics And Ratios for National Presto Industries

This table displays calculated financial ratios and metrics derived from National Presto Industries' official financial filings.

Metric Q3 2022 Q4 2022 Q1 2023 Q2 2023 Q3 2023 Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024
Period end date 10/2/2022 12/31/2022 4/2/2023 7/2/2023 10/1/2023 12/31/2023 3/31/2024 6/30/2024 9/29/2024 12/31/2024
Growth Metrics
- - - - - - - - - -
Revenue Growth
-20.11% 13.59% 32.35% 2.34% 19.31% -13.71% -4.67% 7.74% 10.44% 36.86%
EBITDA Growth
103.94% -28.08% 190.51% -10.42% -18.57% 440.03% -24.30% 8.22% 15.25% 48.16%
EBIT Growth
119.38% -45.87% 200.13% -17.49% -23.66% 670.73% -25.91% 10.13% 17.30% 58.64%
NOPAT Growth
123.22% -72.89% 209.65% -33.34% -30.66% 1,429.44% -33.46% 21.49% 28.11% 74.44%
Net Income Growth
116.20% -32.93% 204.56% -17.67% -21.37% 505.57% -26.02% 10.43% 15.16% 57.55%
EPS Growth
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Cash Flow Growth
-113.84% -40.12% 589.06% 40.76% -259.30% 37.77% -85.18% -658.01% -314.75% -145.98%
Free Cash Flow Firm Growth
79.80% -549.24% -894.57% 88.70% 72.16% 285.26% 62.60% -554.89% -1,670.12% -197.99%
Invested Capital Growth
9.57% 18.19% 86.08% 5.26% 3.24% -23.39% 17.87% 27.36% 34.11% 46.14%
Revenue Q/Q Growth
-9.66% 63.67% -29.50% -1.82% 5.31% 18.37% -22.11% 10.97% 7.95% 46.69%
EBITDA Q/Q Growth
31.93% -74.38% 311.02% -35.53% 19.93% 69.93% -42.38% -7.84% 27.72% 118.47%
EBIT Q/Q Growth
34.16% -82.98% 471.94% -36.80% 24.13% 71.79% -45.02% -6.06% 32.21% 132.32%
NOPAT Q/Q Growth
32.98% -90.69% 885.22% -45.34% 38.34% 105.28% -57.14% -0.19% 45.87% 179.53%
Net Income Q/Q Growth
33.56% -75.66% 308.56% -38.02% 27.55% 87.48% -50.09% -7.48% 33.01% 156.49%
EPS Q/Q Growth
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Cash Flow Q/Q Growth
84.47% 1,127.99% 211.01% -111.93% 5.79% 494.18% -66.53% -709.96% 48.46% 56.30%
Free Cash Flow Firm Q/Q Growth
80.08% -34.52% -341.75% 90.45% 50.93% 995.20% 62.67% -67.19% -32.63% 50.44%
Invested Capital Q/Q Growth
8.97% -39.42% 50.44% 5.99% 6.87% -55.04% 3.50% 14.52% 12.53% -51.01%
Profitability Metrics
- - - - - - - - - -
Gross Margin
24.49% 11.67% 22.41% 16.95% 18.52% 20.99% 18.07% 17.28% 18.76% 24.35%
EBITDA Margin
17.69% 2.77% 16.14% 10.60% 12.07% 17.33% 12.82% 10.65% 12.60% 18.76%
Operating Margin
15.07% 0.60% 11.72% 6.65% 8.50% 13.51% 8.19% 7.48% 10.04% 17.34%
EBIT Margin
16.62% 1.73% 14.02% 9.02% 10.64% 15.44% 10.90% 9.22% 11.30% 17.89%
Profit (Net Income) Margin
12.81% 1.91% 11.04% 6.97% 8.44% 13.37% 8.57% 7.14% 8.80% 15.39%
Tax Burden Percent
77.07% 110.25% 78.75% 77.25% 79.37% 86.62% 78.64% 77.45% 77.92% 86.03%
Interest Burden Percent
100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Effective Tax Rate
22.93% -10.25% 21.25% 22.75% 20.63% 13.38% 21.36% 22.55% 22.08% 13.97%
Return on Invested Capital (ROIC)
8.97% 0.91% 10.78% 4.49% 5.68% 17.89% 5.25% 4.34% 5.47% 24.33%
ROIC Less NNEP Spread (ROIC-NNEP)
10.69% -0.27% 6.46% 7.04% 7.46% 16.62% 7.21% 5.30% 6.03% 23.81%
Return on Net Nonoperating Assets (RNNOA)
1.49% 0.09% -0.67% 1.19% 1.72% -6.10% 1.81% 1.90% 2.78% -8.15%
Return on Equity (ROE)
10.46% 1.00% 10.12% 5.68% 7.40% 11.79% 7.06% 6.25% 8.25% 16.18%
Cash Return on Invested Capital (CROIC)
-4.28% -9.10% -52.41% 0.13% 1.09% 39.29% -10.11% -18.18% -23.47% -21.95%
Operating Return on Assets (OROA)
12.29% 1.34% 12.20% 7.78% 9.21% 12.35% 9.03% 7.72% 9.41% 15.54%
Return on Assets (ROA)
9.47% 1.47% 9.61% 6.01% 7.31% 10.70% 7.10% 5.98% 7.33% 13.37%
Return on Common Equity (ROCE)
10.46% 1.00% 10.12% 5.68% 7.40% 11.79% 7.06% 6.25% 8.25% 16.18%
Return on Equity Simple (ROE_SIMPLE)
6.30% 0.00% 8.09% 7.60% 6.88% 0.00% 9.72% 9.71% 9.78% 0.00%
Net Operating Profit after Tax (NOPAT)
8.09 0.75 7.42 4.06 5.61 12 4.94 4.93 7.19 20
NOPAT Margin
11.61% 0.66% 9.23% 5.14% 6.75% 11.70% 6.44% 5.79% 7.83% 14.92%
Net Nonoperating Expense Percent (NNEP)
-1.72% 1.19% 4.33% -2.55% -1.77% 1.27% -1.96% -0.95% -0.56% 0.52%
Return On Investment Capital (ROIC_SIMPLE)
- 0.22% - - - 3.23% - - - 5.46%
Cost of Revenue to Revenue
75.51% 88.33% 77.59% 83.05% 81.48% 79.01% 81.93% 82.72% 81.24% 75.65%
SG&A Expenses to Revenue
9.31% 6.09% 10.22% 9.73% 9.51% 7.09% 9.39% 9.36% 8.30% 6.73%
R&D to Revenue
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Expenses to Revenue
9.42% 11.08% 10.70% 10.30% 10.02% 7.48% 9.88% 9.80% 8.71% 7.01%
Earnings before Interest and Taxes (EBIT)
12 1.97 11 7.12 8.84 15 8.35 7.85 10 24
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)
12 3.16 13 8.37 10 17 9.83 9.06 12 25
Valuation Ratios
- - - - - - - - - -
Price to Book Value (P/BV)
1.19 1.23 1.46 1.46 1.41 1.49 1.80 1.58 1.52 1.88
Price to Tangible Book Value (P/TBV)
1.25 1.33 1.58 1.58 1.52 1.60 1.94 1.70 1.64 2.01
Price to Revenue (P/Rev)
1.33 1.33 1.41 1.43 1.36 1.56 1.77 1.55 1.50 1.78
Price to Earnings (P/E)
19.06 20.80 18.11 19.28 20.55 15.32 18.43 16.19 15.53 16.68
Dividend Yield
1.72% 1.65% 1.47% 1.45% 1.46% 1.33% 1.19% 1.33% 1.34% 1.03%
Earnings Yield
5.25% 4.81% 5.52% 5.19% 4.87% 6.53% 5.43% 6.18% 6.44% 6.00%
Enterprise Value to Invested Capital (EV/IC)
0.73 1.32 0.99 0.97 0.90 2.16 1.14 0.94 0.86 2.37
Enterprise Value to Revenue (EV/Rev)
0.99 1.03 1.10 1.13 1.09 1.22 1.51 1.40 1.41 1.72
Enterprise Value to EBITDA (EV/EBITDA)
10.00 11.35 9.95 10.57 11.26 8.61 11.23 10.44 10.43 12.01
Enterprise Value to EBIT (EV/EBIT)
11.05 12.81 11.24 12.18 13.31 9.83 12.87 11.93 11.86 13.21
Enterprise Value to NOPAT (EV/NOPAT)
15.76 18.83 16.59 18.88 21.49 14.62 19.54 17.82 17.36 18.09
Enterprise Value to Operating Cash Flow (EV/OCF)
18.12 37.92 9.22 8.87 9.52 9.19 37.74 0.00 0.00 0.00
Enterprise Value to Free Cash Flow (EV/FCFF)
0.00 0.00 0.00 787.65 84.54 4.76 0.00 0.00 0.00 0.00
Leverage & Solvency
- - - - - - - - - -
Debt to Equity
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Long-Term Debt to Equity
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Financial Leverage
0.14 -0.34 -0.10 0.17 0.23 -0.37 0.25 0.36 0.46 -0.34
Leverage Ratio
1.19 1.18 1.20 1.18 1.20 1.21 1.23 1.22 1.23 1.23
Compound Leverage Factor
1.19 1.18 1.20 1.18 1.20 1.21 1.23 1.22 1.23 1.23
Debt to Total Capital
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Short-Term Debt to Total Capital
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Long-Term Debt to Total Capital
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Preferred Equity to Total Capital
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Common Equity to Total Capital
100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Debt to EBITDA
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Debt to EBITDA
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Long-Term Debt to EBITDA
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Debt to NOPAT
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Debt to NOPAT
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Long-Term Debt to NOPAT
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Altman Z-Score
6.82 6.77 7.20 7.24 6.79 6.55 6.87 6.75 6.62 7.74
Noncontrolling Interest Sharing Ratio
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Liquidity Ratios
- - - - - - - - - -
Current Ratio
6.52 6.09 5.54 5.65 5.26 5.00 4.59 4.99 4.95 4.93
Quick Ratio
2.98 3.15 2.64 2.58 2.30 1.61 1.73 1.57 1.16 0.31
Cash Flow Metrics
- - - - - - - - - -
Free Cash Flow to Firm (FCFF)
-28 -38 -168 -16 -7.88 71 -63 -105 -140 -69
Operating Cash Flow to CapEx
-532.73% 2,520.50% 7,616.06% -1,039.53% -2,924.31% 11,291.84% 2,583.72% -5,619.07% -618.23% -267.73%
Free Cash Flow to Firm to Interest Expense
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Operating Cash Flow to Interest Expense
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Operating Cash Flow Less CapEx to Interest Expense
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Efficiency Ratios
- - - - - - - - - -
Asset Turnover
0.74 0.77 0.87 0.86 0.87 0.80 0.83 0.84 0.83 0.87
Accounts Receivable Turnover
6.34 5.17 8.76 7.42 7.49 0.00 8.40 7.17 7.33 0.00
Inventory Turnover
0.76 1.80 1.20 0.87 0.82 1.60 0.76 0.71 0.64 1.32
Fixed Asset Turnover
8.36 8.19 8.84 8.99 9.29 8.41 8.48 8.70 8.69 9.41
Accounts Payable Turnover
6.84 8.64 8.48 8.52 7.87 8.89 8.00 7.80 6.80 8.02
Days Sales Outstanding (DSO)
57.58 70.59 41.68 49.21 48.73 0.00 43.45 50.92 49.78 0.00
Days Inventory Outstanding (DIO)
479.69 202.70 303.10 419.33 442.83 228.61 478.42 517.46 570.85 276.06
Days Payable Outstanding (DPO)
53.34 42.25 43.05 42.85 46.38 41.05 45.65 46.78 53.64 45.50
Cash Conversion Cycle (CCC)
483.92 231.04 301.74 425.69 445.18 187.56 476.23 521.60 566.98 230.57
Capital & Investment Metrics
- - - - - - - - - -
Invested Capital
417 252 380 403 430 193 448 513 577 283
Invested Capital Turnover
0.77 1.38 1.17 0.87 0.84 1.53 0.81 0.75 0.70 1.63
Increase / (Decrease) in Invested Capital
36 39 176 20 13 -59 68 110 147 89
Enterprise Value (EV)
305 332 376 389 389 417 509 480 495 669
Market Capitalization
411 428 481 489 484 531 596 533 528 692
Book Value per Share
$48.96 $49.30 $46.64 $47.38 $48.41 $50.30 $46.60 $47.63 $48.81 $51.78
Tangible Book Value per Share
$46.41 $45.69 $42.96 $43.77 $44.86 $46.81 $43.17 $44.26 $45.49 $48.51
Total Capital
346 348 329 335 343 356 332 338 347 368
Total Debt
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Long-Term Debt
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Debt
-105 -96 -105 -100 -95 -114 -88 -53 -33 -23
Capital Expenditures (CapEx)
0.22 0.48 0.49 0.43 0.14 0.15 0.22 0.60 2.83 2.85
Debt-free, Cash-free Net Working Capital (DFCFNWC)
180 177 151 163 175 174 177 218 245 270
Debt-free Net Working Capital (DFNWC)
285 273 256 263 270 288 265 272 278 292
Net Working Capital (NWC)
285 273 256 263 270 288 265 272 278 292
Net Nonoperating Expense (NNE)
-0.84 -1.42 -1.46 -1.45 -1.41 -1.64 -1.63 -1.15 -0.90 -0.64
Net Nonoperating Obligations (NNO)
71 -96 50 67 88 -163 116 175 230 -85
Total Depreciation and Amortization (D&A)
0.74 1.19 1.71 1.24 1.19 1.86 1.47 1.21 1.19 1.17
Debt-free, Cash-free Net Working Capital to Revenue
58.29% 55.16% 44.25% 47.47% 49.08% 51.03% 52.39% 63.54% 69.69% 69.43%
Debt-free Net Working Capital to Revenue
92.54% 84.88% 74.92% 76.53% 75.83% 84.51% 78.47% 79.11% 79.13% 75.27%
Net Working Capital to Revenue
92.54% 84.88% 74.92% 76.53% 75.83% 84.51% 78.47% 79.11% 79.13% 75.27%
Earnings Adjustments
- - - - - - - - - -
Adjusted Basic Earnings per Share
$1.26 $0.31 $1.25 $0.77 $0.99 $1.85 $0.92 $0.85 $1.13 $2.92
Adjusted Weighted Average Basic Shares Outstanding
7.08M 7.08M 7.10M 7.11M 7.11M 7.11M 7.12M 7.13M 7.13M 7.13M
Adjusted Diluted Earnings per Share
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Diluted Shares Outstanding
7.06M 7.07M 7.08M 7.08M 7.08M 7.12M 7.10M 7.10M 7.10M 7.14M
Adjusted Basic & Diluted Earnings per Share
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding
7.06M 7.07M 7.08M 7.08M 7.08M 7.12M 7.10M 7.10M 7.10M 7.14M
Normalized Net Operating Profit after Tax (NOPAT)
8.09 0.48 7.42 4.06 5.61 12 4.94 4.93 7.19 20
Normalized NOPAT Margin
11.61% 0.42% 9.23% 5.14% 6.75% 11.70% 6.44% 5.79% 7.83% 14.92%
Pre Tax Income Margin
16.62% 1.73% 14.02% 9.02% 10.64% 15.44% 10.90% 9.22% 11.30% 17.89%
Debt Service Ratios
- - - - - - - - - -
EBIT to Interest Expense
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
NOPAT to Interest Expense
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
EBIT Less CapEx to Interest Expense
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
NOPAT Less CapEx to Interest Expense
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Payout Ratios
- - - - - - - - - -
Dividend Payout Ratio
146.22% 153.76% 106.46% 111.39% 120.41% 82.13% 99.32% 97.58% 94.52% 77.25%
Augmented Payout Ratio
146.22% 153.76% 106.46% 111.39% 120.41% 82.13% 99.32% 97.58% 94.52% 77.25%

Financials Breakdown Chart

Key Financial Trends

National Presto Industries (NYSE:NPK) has shown notable financial trends over the past four years, indicating various operational and financial strengths as well as some areas to monitor.

Positive Highlights:

  • Consistent growth in operating revenue year-over-year, with Q4 2024 revenue reaching approximately $134.7 million, up from $114.0 million in Q4 2022.
  • Improvement in net income values, with Q4 2024 net income attributable to common shareholders at $20.7 million, a significant increase compared to $2.1 million in Q4 2022.
  • Gross profit has increased steadily, for example Q4 gross profit improved from $13.3 million in 2022 to $32.8 million in 2024, reflecting better margin management or reduced cost of revenue pressure.
  • The company maintains a strong equity base, with total common equity at approximately $346.6 million as of Q3 2024, reflecting solid retained earnings growth.
  • Free cash flow generation shows strength in recent quarters, with positive net cash from investing activities in Q4 2024 despite significant capital expenditures.
  • Operating income has grown consistently, reaching $23.3 million in Q4 2024 compared to $0.7 million in Q4 2022, indicating improved operational efficiency.
  • The company has a minimal debt burden, with only modest repayments and no significant borrowings reported, supporting financial stability.
  • Diluted earnings per share have increased significantly, reaching $2.92 in Q4 2024, up from a low of $0.31 in Q4 2022, showing improvement in profitability per share.
  • Strong management of investments and related activities, with healthy inflows from sales/maturities of investments across reported periods.

Neutral Observations:

  • Selling, General & Administrative expenses have increased but at a controlled pace, indicating ongoing investment in operations but with margin considerations.
  • Amortization expense has remained relatively steady, at ~ $378,000 per quarter, consistent with fixed intangible assets amortization schedules.
  • Inventories have grown substantially from about $309.9 million in Q1 2023 to over $527.2 million by Q3 2024, which could indicate increased production or stockpiling, the impact depends on inventory turnover rates.
  • Cash and equivalents have fluctuated quarter-to-quarter, reflecting investment activity and dividend payments, ending Q3 2024 at about $16.3 million.
  • The company repurchases treasury stock regularly, slightly reducing outstanding shares, which impacts share count and EPS calculations.

Negative Points to Consider:

  • There have been sustained negative net cash flows from operating activities in several quarters (e.g., Q3 2024 had an operating cash outflow of about $17.5 million), which may indicate working capital challenges or delayed collection cycles.
  • Significant fluctuations in changes in operating assets and liabilities, with large negative impacts on cash flows (e.g., -$30.2 million in Q4 2024), suggesting variability in working capital management that could affect liquidity.
  • High levels of accounts receivable and accrued expenses as captured on the balance sheet, which may pressure cash flow if not managed effectively.
  • Investing activities have large swings, including significant purchases of investments and acquisitions, which while potentially beneficial long term, may create short-term cash constraints.
  • Dividend payments have been substantial, with a notable cash outflow ($32.0 million in Q1 2024), which can pressure cash reserves if operational cash flows do not improve.

Summary: National Presto Industries has displayed a strong income growth trajectory and improved profitability over the analyzed period. Operational efficiencies appear to be improving, and the company maintains strong shareholder equity with limited debt exposure. However, challenges remain in operating cash flows and working capital management, particularly with large inventory and accounts receivable balances impacting liquidity. Investors should watch cash flow dynamics and capital management practices in upcoming quarters to assess sustained financial health.

10/26/25 09:25 AM ETAI Generated. May Contain Errors.

Frequently Asked Questions About National Presto Industries' Financials

When does National Presto Industries' fiscal year end?

According to the most recent income statement we have on file, National Presto Industries' financial year ends in December. Their financial year 2024 ended on December 31, 2024.

How has National Presto Industries' net income changed over the last 2 years?

National Presto Industries' net income appears to be on an upward trend, with a most recent value of $41.46 million in 2024, rising from $20.70 million in 2022. The previous period was $34.56 million in 2023. View National Presto Industries' forecast to see where analysts expect National Presto Industries to go next.

What is National Presto Industries' operating income?
National Presto Industries' total operating income in 2024 was $45.21 million, based on the following breakdown:
  • Total Gross Profit: $78.57 million
  • Total Operating Expenses: $33.35 million
How has National Presto Industries' revenue changed over the last 2 years?

Over the last 2 years, National Presto Industries' total revenue changed from $321.62 million in 2022 to $388.23 million in 2024, a change of 20.7%.

How much debt does National Presto Industries have?

National Presto Industries' total liabilities were at $85.77 million at the end of 2024, a 1.8% increase from 2023, and a 34.4% increase since 2022.

How much cash does National Presto Industries have?

In the past 2 years, National Presto Industries' cash and equivalents has ranged from $17.66 million in 2024 to $87.66 million in 2023, and is currently $17.66 million as of their latest financial filing in 2024.

How has National Presto Industries' book value per share changed over the last 2 years?

Over the last 2 years, National Presto Industries' book value per share changed from 49.30 in 2022 to 51.78 in 2024, a change of 5.0%.



This page (NYSE:NPK) was last updated on 10/26/2025 by MarketBeat.com Staff
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