Luceco plc (2LC) Ratios
Luceco plc Ratios
DE:2LC's free cash flow for Q2 2026 was $-2.30M. For the 2026 fiscal year, DE:2LC's free cash flow was decreased by $-3.70M and operating cash flow was $1.40M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.90 | 2.26 | 2.02 | 1.99 | 1.89 |
| Quick Ratio | 1.12 | 1.41 | 1.23 | 1.11 | 1.09 |
| Cash Ratio | 0.04 | 0.06 | 0.09 | 0.10 | 0.10 |
| Solvency Ratio | 0.22 | 0.17 | 0.31 | 0.22 | 0.30 |
| Operating Cash Flow Ratio | 0.49 | 0.23 | 0.56 | 0.66 | 0.35 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 5.25 | 14.50 | 17.95 | 11.09 |
| Net Current Asset Value | $ 3.60M | $ -6.40M | $ 20.90M | $ 16.20M | $ 18.60M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.25 | 0.32 | 0.15 | 0.19 | 0.22 |
| Debt-to-Equity Ratio | 0.61 | 0.83 | 0.29 | 0.40 | 0.51 |
| Debt-to-Capital Ratio | 0.38 | 0.45 | 0.23 | 0.29 | 0.34 |
| Long-Term Debt-to-Capital Ratio | 0.35 | 0.43 | 0.19 | 0.25 | 0.30 |
| Financial Leverage Ratio | 2.42 | 2.56 | 1.88 | 2.05 | 2.31 |
| Debt Service Coverage Ratio | 7.80 | 4.10 | 5.53 | 5.63 | 9.58 |
| Interest Coverage Ratio | 6.20 | 5.40 | 6.73 | 9.50 | 22.06 |
| Debt to Market Cap | 0.28 | 0.38 | 0.12 | 0.20 | 0.07 |
| Interest Debt Per Share | 0.45 | 0.55 | 0.20 | 0.24 | 0.30 |
| Net Debt to EBITDA | 1.36 | 2.25 | 0.72 | 1.27 | 0.89 |
| Profitability Margins | |||||
| Gross Profit Margin | 40.57% | 40.21% | 39.62% | 34.61% | 36.06% |
| EBIT Margin | 11.64% | 9.57% | 10.62% | 6.93% | 15.29% |
| EBITDA Margin | 16.29% | 13.77% | 15.07% | 11.25% | 18.67% |
| Operating Profit Margin | 11.64% | 9.57% | 10.62% | 9.21% | 15.47% |
| Pretax Profit Margin | 9.10% | 7.79% | 9.04% | 5.67% | 14.59% |
| Net Profit Margin | 7.48% | 6.02% | 7.99% | 5.33% | 11.88% |
| Continuous Operations Profit Margin | 7.48% | 6.02% | 7.99% | 5.33% | 11.88% |
| Net Income Per EBT | 82.19% | 77.25% | 88.36% | 94.02% | 81.38% |
| EBT Per EBIT | 78.16% | 81.47% | 85.14% | 61.58% | 94.33% |
| Return on Assets (ROA) | 8.07% | 5.96% | 9.45% | 6.18% | 13.37% |
| Return on Equity (ROE) | 19.54% | 15.24% | 17.80% | 12.69% | 30.90% |
| Return on Capital Employed (ROCE) | 18.40% | 12.78% | 17.70% | 15.32% | 26.72% |
| Return on Invested Capital (ROIC) | 14.87% | 9.57% | 15.16% | 13.96% | 21.15% |
| Return on Tangible Assets | 10.78% | 8.12% | 12.22% | 9.99% | 17.92% |
| Earnings Yield | 10.23% | 7.42% | 8.51% | 7.26% | 5.05% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.25 | 3.03 | 3.93 | 3.90 | 3.27 |
| Payables Turnover | 2.11 | 5.25 | 6.13 | 5.57 | 3.76 |
| Inventory Turnover | 2.61 | 2.70 | 3.09 | 2.84 | 2.58 |
| Fixed Asset Turnover | 7.62 | 7.05 | 7.57 | 7.50 | 7.87 |
| Asset Turnover | 1.08 | 0.99 | 1.18 | 1.16 | 1.13 |
| Working Capital Turnover Ratio | 3.60 | 3.68 | 3.94 | 3.54 | 3.99 |
| Cash Conversion Cycle | 79.13 | 186.51 | 151.33 | 156.64 | 156.01 |
| Days of Sales Outstanding | 112.16 | 120.56 | 92.91 | 93.59 | 111.48 |
| Days of Inventory Outstanding | 139.85 | 135.43 | 118.00 | 128.52 | 141.60 |
| Days of Payables Outstanding | 172.88 | 69.48 | 59.58 | 65.48 | 97.07 |
| Operating Cycle | 252.01 | 255.99 | 210.91 | 222.12 | 253.08 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.26 | 0.10 | 0.19 | 0.23 | 0.16 |
| Free Cash Flow Per Share | 0.22 | 0.04 | 0.13 | 0.20 | 0.12 |
| Dividend Paid and CapEx Coverage Ratio | 2.93 | 0.95 | 1.88 | 2.15 | 1.37 |
| Capital Expenditure Coverage Ratio | 6.96 | 1.86 | 3.54 | 6.19 | 3.70 |
| Operating Cash Flow Coverage Ratio | 0.62 | 0.19 | 1.06 | 1.03 | 0.54 |
| Operating Cash Flow to Sales Ratio | 0.14 | 0.06 | 0.14 | 0.17 | 0.11 |
| Free Cash Flow Yield | 16.84% | 3.46% | 10.60% | 19.87% | 3.31% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 10.14 | 13.47 | 11.75 | 13.77 | 19.82 |
| Price-to-Sales (P/S) Ratio | 0.73 | 0.81 | 0.94 | 0.73 | 2.35 |
| Price-to-Book (P/B) Ratio | 1.91 | 2.05 | 2.09 | 1.75 | 6.12 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 5.94 | 28.93 | 9.43 | 5.03 | 30.17 |
| Price-to-Operating Cash Flow Ratio | 5.09 | 13.38 | 6.76 | 4.22 | 22.01 |
| Price-to-Earnings Growth (PEG) Ratio | 0.28 | -1.01 | 0.22 | -0.23 | 0.00 |
| Enterprise Value Multiple | 5.84 | 8.14 | 6.95 | 7.80 | 13.50 |
| Enterprise Value | 258.26M | 271.81M | 218.97M | 180.92M | 575.14M |
| EV to EBITDA | 5.84 | 8.14 | 6.95 | 7.80 | 13.50 |
| EV to Sales | 0.95 | 1.12 | 1.05 | 0.88 | 2.52 |
| EV to Free Cash Flow | 7.73 | 39.97 | 10.53 | 6.01 | 32.31 |
| EV to Operating Cash Flow | 6.62 | 18.49 | 7.55 | 5.04 | 23.57 |
| Tangible Book Value Per Share | 0.27 | 0.20 | 0.35 | 0.12 | 0.23 |
| Shareholders’ Equity Per Share | 0.69 | 0.63 | 0.60 | 0.56 | 0.57 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.23 | 0.12 | 0.06 | 0.19 |
| Revenue Per Share | 1.80 | 1.58 | 1.35 | 1.34 | 1.48 |
| Net Income Per Share | 0.13 | 0.10 | 0.11 | 0.07 | 0.18 |
| Tax Burden | 0.82 | 0.77 | 0.88 | 0.94 | 0.81 |
| Interest Burden | 0.78 | 0.81 | 0.85 | 0.82 | 0.95 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.31 | 0.31 | 0.25 | 0.21 | 0.17 |
| Stock-Based Compensation to Revenue | 0.01 | 0.01 | 0.00 | 0.00 | 0.01 |
| Income Quality | 1.92 | 1.01 | 1.74 | 3.26 | 0.90 |
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