Valuation metric

Price-to-Sales (P/S)

Measures the market value investors assign to each unit of company revenue.

Formula

Price-to-Sales = Market Capitalization / Revenue

Worked exampleA $50 billion market capitalization divided by $10 billion of revenue gives a P/S ratio of 5x.

Calculation steps

  1. Find market capitalization: $50 billion.
  2. Use revenue for the matching annual or trailing period: $10 billion.
  3. Divide $50 billion by $10 billion to get 5x.

How to interpret it

A lower P/S can look cheaper, but margins determine how much of that revenue may eventually become profit or cash.

Industry context

High-margin software firms often support higher P/S multiples than retailers, distributors, or other low-margin businesses.

Common mistakes

  • Do not compare companies with very different margins.
  • Keep currencies and reporting periods consistent.
  • Remember that revenue growth can be acquired rather than organic.