3U Holding AG (UUU.DE) Valuation

Valuation

Model-based estimates, not advice. The DCF is the discounted-cash-flow value per share; compare it with the price, not as a target.

DCF fair value

-1451.4%

-€12.30

vs €0.91 price

Levered DCF

-€16.02

After debt service

Piotroski score

3 / 9

Weak

Altman Z-score

0.66

Distress zone

Rating

Overall 2 / 5

Ratios by fiscal year

Margins and yields are shares of revenue, equity or price; multiples are ×.

Metric	FY2025	FY2024	FY2023	FY2022	FY2021	FY2020	FY2019	FY2018
P/E	-4.15×	72.02×	29.08×	0.92×	49.38×	23.65×	14.08×	15.88×
P/B	0.46×	0.61×	0.84×	0.7×	2.61×	1.51×	1.19×	0.72×
P/S	0.68×	0.95×	1.42×	2.91×	3.22×	1.27×	1.09×	0.64×
EV / EBITDA	-17.02×	6.88×	4.78×	-2.81×	17.96×	6.13×	5.69×	6.16×
Gross margin	-1.7%	33.8%	34.6%	36.0%	8.1%	45.3%	44.0%	41.5%
Operating margin	-17.9%	-7.3%	15.8%	-16.2%	-27.1%	1.6%	1.0%	-3.2%
Net margin	-16.7%	1.3%	4.9%	316.0%	6.5%	5.4%	8.0%	4.0%
Current ratio	2.4×	4.4×	7.38×	16.73×	3.17×	3.88×	3.08×	2.38×
Debt / equity	0.85×	0.26×	0.21×	0.09×	0.63×	0.39×	0.47×	0.55×
Interest coverage	-10.31×	-7.13×	14.62×	-16.83×	-26.22×	1.38×	0.59×	-1.69×
Dividend yield	0.0%	3.2%	158.2%	1.2%	1.2%	1.8%	1.9%	2.4%
Payout ratio	0.0%	229.2%	4601.9%	1.1%	60.5%	41.8%	25.5%	38.0%

Key metrics by fiscal year

Metric	FY2025	FY2024	FY2023	FY2022	FY2021	FY2020	FY2019	FY2018
Return on equity	-11.4%	0.8%	2.9%	75.6%	5.3%	6.4%	8.7%	4.6%
Return on invested capital	-6.4%	-3.6%	6.3%	-2.6%	-6.8%	1.0%	0.7%	-2.3%
Return on assets	-5.6%	0.6%	2.1%	65.3%	2.5%	3.8%	5.1%	2.6%
Free cash flow yield	-117.8%	-38.5%	-1.3%	3.8%	-10.5%	-7.2%	2.9%	-0.2%
Earnings yield	-24.5%	1.4%	3.4%	108.7%	2.0%	4.2%	7.3%	6.3%
Enterprise value	€89.9M	€33M	€37.5M	-€25.3M	€166.3M	€71M	€57.5M	€41.6M
Net debt / EBITDA	-10.16×	-4.1×	-4.68×	-19.02×	2.41×	-0.54×	0.15×	1.61×
Cash conversion cycle (days)	88	100	127	114	202	82	89	83