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Chocoladefabriken Lindt & Spruengli AG (LISN) Ratios
Chocoladefabriken Lindt & Spruengli AG Ratios
CH:LISN's free cash flow for Q2 2026 was $233.90M. For the 2026 fiscal year, CH:LISN's free cash flow was decreased by $-133.90M and operating cash flow was $367.80M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.83 | 1.77 | 1.42 | 1.83 | 2.04 |
| Quick Ratio | 1.16 | 1.30 | 0.92 | 1.28 | 1.52 |
| Cash Ratio | 0.38 | 0.46 | 0.25 | 0.55 | 0.63 |
| Solvency Ratio | 0.23 | 0.22 | 0.26 | 0.23 | 0.20 |
| Operating Cash Flow Ratio | 0.30 | 0.59 | 0.42 | 0.48 | 0.56 |
| Short-Term Operating Cash Flow Coverage | 3.49 | 56.83 | 2.96 | 96.92 | 53.69 |
| Net Current Asset Value | $ -1.10B | $ -757.00M | $ -993.40M | $ -800.30M | $ -827.50M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.19 | 0.18 | 0.18 | 0.18 | 0.16 |
| Debt-to-Equity Ratio | 0.36 | 0.34 | 0.33 | 0.33 | 0.28 |
| Debt-to-Capital Ratio | 0.26 | 0.26 | 0.25 | 0.25 | 0.22 |
| Long-Term Debt-to-Capital Ratio | 0.19 | 0.20 | 0.15 | 0.18 | 0.16 |
| Financial Leverage Ratio | 1.87 | 1.89 | 1.85 | 1.84 | 1.74 |
| Debt Service Coverage Ratio | 5.16 | 15.18 | 3.29 | 23.05 | 18.43 |
| Interest Coverage Ratio | 16.57 | 19.18 | 21.92 | 25.34 | 23.62 |
| Debt to Market Cap | 0.05 | 0.05 | 0.04 | 0.05 | 0.03 |
| Interest Debt Per Share | 7936.86 | 742.13 | 620.87 | 621.67 | 630.53 |
| Net Debt to EBITDA | 0.86 | 0.61 | 0.86 | 0.56 | 0.59 |
| Profitability Margins | |||||
| Gross Profit Margin | 38.70% | 65.18% | 67.20% | 40.63% | 39.52% |
| EBIT Margin | 16.58% | 16.41% | 15.79% | 15.11% | 14.11% |
| EBITDA Margin | 21.48% | 21.85% | 21.19% | 20.45% | 20.03% |
| Operating Profit Margin | 16.58% | 16.17% | 15.63% | 15.14% | 14.06% |
| Pretax Profit Margin | 15.61% | 15.57% | 15.14% | 14.52% | 13.56% |
| Net Profit Margin | 12.29% | 12.29% | 12.91% | 11.46% | 10.70% |
| Continuous Operations Profit Margin | 12.28% | 12.29% | 12.91% | 11.46% | 10.70% |
| Net Income Per EBT | 78.74% | 78.97% | 85.26% | 78.96% | 78.90% |
| EBT Per EBIT | 94.14% | 96.28% | 96.85% | 95.85% | 96.40% |
| Return on Assets (ROA) | 7.83% | 7.34% | 8.54% | 7.04% | 5.40% |
| Return on Equity (ROE) | 14.67% | 13.89% | 15.77% | 12.95% | 9.39% |
| Return on Capital Employed (ROCE) | 13.04% | 12.37% | 13.51% | 11.56% | 8.50% |
| Return on Invested Capital (ROIC) | 9.95% | 9.64% | 10.92% | 9.02% | 6.63% |
| Return on Tangible Assets | 8.98% | 8.57% | 10.14% | 9.45% | 6.97% |
| Earnings Yield | 2.72% | 2.90% | 2.86% | 2.56% | 1.62% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.53 | 4.22 | 5.21 | 4.65 | 4.56 |
| Payables Turnover | 10.57 | 4.59 | 5.58 | 5.78 | 6.38 |
| Inventory Turnover | 3.05 | 2.02 | 1.85 | 1.92 | 1.99 |
| Fixed Asset Turnover | 2.95 | 2.82 | 2.98 | 2.81 | 2.57 |
| Asset Turnover | 0.64 | 0.60 | 0.66 | 0.61 | 0.51 |
| Working Capital Turnover Ratio | 3.92 | 4.72 | 5.00 | 3.49 | 2.85 |
| Cash Conversion Cycle | 165.89 | 187.46 | 201.72 | 205.87 | 205.90 |
| Days of Sales Outstanding | 80.63 | 86.59 | 70.01 | 78.58 | 79.98 |
| Days of Inventory Outstanding | 119.78 | 180.45 | 197.14 | 190.50 | 183.11 |
| Days of Payables Outstanding | 34.52 | 79.58 | 65.44 | 63.20 | 57.20 |
| Operating Cycle | 200.41 | 267.04 | 267.16 | 269.07 | 263.09 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2264.19 | 512.80 | 335.03 | 320.61 | 345.36 |
| Free Cash Flow Per Share | 1075.54 | 376.57 | 205.16 | 223.20 | 244.86 |
| Dividend Paid and CapEx Coverage Ratio | 0.84 | 1.86 | 1.29 | 1.47 | 1.64 |
| Capital Expenditure Coverage Ratio | 1.90 | 3.76 | 2.58 | 3.29 | 3.44 |
| Operating Cash Flow Coverage Ratio | 0.29 | 0.71 | 0.55 | 0.53 | 0.56 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.22 | 0.15 | 0.15 | 0.18 |
| Free Cash Flow Yield | 0.92% | 3.74% | 2.03% | 2.37% | 1.94% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 36.79 | 34.53 | 34.93 | 39.03 | 61.64 |
| Price-to-Sales (P/S) Ratio | 4.52 | 4.24 | 4.51 | 4.47 | 6.59 |
| Price-to-Book (P/B) Ratio | 5.40 | 4.80 | 5.51 | 5.05 | 5.79 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 108.23 | 26.74 | 49.18 | 42.25 | 51.58 |
| Price-to-Operating Cash Flow Ratio | 51.41 | 19.64 | 30.12 | 29.41 | 36.57 |
| Price-to-Earnings Growth (PEG) Ratio | 4.35 | 35.37 | 1.78 | 2.18 | 1.15 |
| Enterprise Value Multiple | 21.92 | 20.04 | 22.14 | 22.44 | 33.52 |
| Enterprise Value | 27.85B | 23.94B | 24.39B | 22.81B | 30.78B |
| EV to EBITDA | 21.92 | 20.04 | 22.14 | 22.44 | 33.52 |
| EV to Sales | 4.71 | 4.38 | 4.69 | 4.59 | 6.71 |
| EV to Free Cash Flow | 112.66 | 27.59 | 51.16 | 43.34 | 52.51 |
| EV to Operating Cash Flow | 53.52 | 20.26 | 31.33 | 30.17 | 37.23 |
| Tangible Book Value Per Share | 16398.44 | 1528.55 | 1299.66 | 992.07 | 1329.57 |
| Shareholders’ Equity Per Share | 21563.79 | 2099.61 | 1832.01 | 1866.24 | 2181.95 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.21 | 0.15 | 0.21 | 0.21 |
| Revenue Per Share | 25738.89 | 2372.45 | 2238.04 | 2107.80 | 1915.41 |
| Net Income Per Share | 3163.95 | 291.67 | 288.90 | 241.60 | 204.89 |
| Tax Burden | 0.79 | 0.79 | 0.85 | 0.79 | 0.79 |
| Interest Burden | 0.94 | 0.95 | 0.96 | 0.96 | 0.96 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.22 | 0.25 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.72 | 1.76 | 1.16 | 1.33 | 1.69 |
Currency in CHF