LNA Sante SA (2N3) Ratios
0 Followers
LNA Sante SA Ratios
DE:2N3's free cash flow for Q2 2026 was €19.95M. For the 2026 fiscal year, DE:2N3's free cash flow was decreased by €-6.18M and operating cash flow was €26.13M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.91 | 0.91 | 0.94 | 0.64 | 0.65 |
| Quick Ratio | 0.49 | 0.47 | 0.52 | 0.44 | 0.49 |
| Cash Ratio | 0.21 | 0.18 | 0.22 | 0.21 | 0.28 |
| Solvency Ratio | 0.08 | 0.09 | 0.09 | 0.09 | 0.08 |
| Operating Cash Flow Ratio | 0.15 | 0.20 | 0.28 | 0.21 | 0.15 |
| Short-Term Operating Cash Flow Coverage | 0.44 | 0.46 | 1.13 | 0.43 | 0.28 |
| Net Current Asset Value | € -837.04M | € -840.49M | € -864.88M | € -895.58M | € -952.31M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.57 | 0.61 | 0.59 | 0.60 | 0.66 |
| Debt-to-Equity Ratio | 2.75 | 2.98 | 2.97 | 3.15 | 4.65 |
| Debt-to-Capital Ratio | 0.73 | 0.75 | 0.75 | 0.76 | 0.82 |
| Long-Term Debt-to-Capital Ratio | 0.49 | 0.50 | 0.53 | 0.40 | 0.51 |
| Financial Leverage Ratio | 4.84 | 4.90 | 5.04 | 5.23 | 7.08 |
| Debt Service Coverage Ratio | 0.68 | 0.64 | 1.16 | 0.48 | 0.38 |
| Interest Coverage Ratio | 2.02 | 2.38 | 2.31 | 3.03 | 2.79 |
| Debt to Market Cap | 1.92 | 1.92 | 2.08 | 1.42 | 1.06 |
| Interest Debt Per Share | 91.33 | 90.16 | 89.51 | 90.03 | 106.97 |
| Net Debt to EBITDA | 5.69 | 5.95 | 5.60 | 5.71 | 6.48 |
| Profitability Margins | |||||
| Gross Profit Margin | 14.49% | 11.29% | 32.75% | 85.47% | 83.81% |
| EBIT Margin | 6.59% | 7.82% | 8.77% | 8.82% | 8.16% |
| EBITDA Margin | 15.64% | 17.96% | 19.65% | 19.47% | 19.09% |
| Operating Profit Margin | 6.59% | 8.55% | 8.56% | 8.76% | 8.09% |
| Pretax Profit Margin | 4.36% | 4.23% | 5.07% | 6.08% | 5.59% |
| Net Profit Margin | 2.65% | 2.70% | 3.18% | 3.54% | 3.41% |
| Continuous Operations Profit Margin | 2.82% | 2.84% | 3.29% | 3.89% | 3.48% |
| Net Income Per EBT | 60.70% | 63.94% | 62.73% | 58.34% | 60.95% |
| EBT Per EBIT | 66.11% | 49.46% | 59.25% | 69.38% | 69.11% |
| Return on Assets (ROA) | 1.51% | 1.42% | 1.55% | 1.71% | 1.54% |
| Return on Equity (ROE) | 7.31% | 6.95% | 7.82% | 8.92% | 10.88% |
| Return on Capital Employed (ROCE) | 5.28% | 6.13% | 5.46% | 6.27% | 5.69% |
| Return on Invested Capital (ROIC) | 2.86% | 3.42% | 3.16% | 3.11% | 2.62% |
| Return on Tangible Assets | 2.36% | 2.27% | 2.48% | 2.72% | 2.39% |
| Earnings Yield | 9.61% | 8.45% | 11.39% | 8.42% | 4.88% |
| Efficiency Ratios | |||||
| Receivables Turnover | 10.82 | 10.31 | 13.12 | 10.47 | 6.10 |
| Payables Turnover | 9.74 | 9.35 | 7.62 | 1.67 | 1.79 |
| Inventory Turnover | 3.95 | 4.00 | 3.34 | 1.08 | 1.30 |
| Fixed Asset Turnover | 1.58 | 1.43 | 1.25 | 1.19 | 1.12 |
| Asset Turnover | 0.57 | 0.52 | 0.49 | 0.48 | 0.45 |
| Working Capital Turnover Ratio | -23.50 | -27.62 | -7.44 | -3.91 | -3.06 |
| Cash Conversion Cycle | 88.73 | 87.70 | 89.30 | 156.26 | 135.82 |
| Days of Sales Outstanding | 33.75 | 35.42 | 27.83 | 34.85 | 59.85 |
| Days of Inventory Outstanding | 92.46 | 91.32 | 109.35 | 339.50 | 280.09 |
| Days of Payables Outstanding | 37.47 | 39.03 | 47.88 | 218.09 | 204.11 |
| Operating Cycle | 126.21 | 126.73 | 137.18 | 374.35 | 339.94 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6.86 | 7.66 | 9.54 | 9.96 | 8.34 |
| Free Cash Flow Per Share | 5.78 | 6.65 | 8.27 | 8.67 | 6.89 |
| Dividend Paid and CapEx Coverage Ratio | 3.96 | 4.84 | 5.40 | 5.78 | 5.04 |
| Capital Expenditure Coverage Ratio | 6.33 | 7.59 | 7.53 | 7.73 | 5.73 |
| Operating Cash Flow Coverage Ratio | 0.08 | 0.09 | 0.11 | 0.11 | 0.08 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.10 | 0.13 | 0.14 | 0.12 |
| Free Cash Flow Yield | 23.59% | 27.60% | 41.16% | 29.30% | 13.69% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 10.43 | 11.31 | 8.78 | 11.88 | 20.49 |
| Price-to-Sales (P/S) Ratio | 0.28 | 0.32 | 0.28 | 0.42 | 0.70 |
| Price-to-Book (P/B) Ratio | 0.76 | 0.82 | 0.69 | 1.06 | 2.23 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.24 | 3.62 | 2.43 | 3.41 | 7.30 |
| Price-to-Operating Cash Flow Ratio | 3.57 | 3.15 | 2.11 | 2.97 | 6.03 |
| Price-to-Earnings Growth (PEG) Ratio | 1.01 | -1.62 | -1.09 | 7.28 | 0.10 |
| Enterprise Value Multiple | 7.45 | 7.73 | 7.02 | 7.87 | 10.14 |
| Enterprise Value | 1.06B | 1.12B | 1.02B | 1.12B | 1.33B |
| EV to EBITDA | 7.45 | 7.73 | 7.02 | 7.87 | 10.14 |
| EV to Sales | 1.17 | 1.39 | 1.38 | 1.53 | 1.94 |
| EV to Free Cash Flow | 17.94 | 15.72 | 12.01 | 12.42 | 20.23 |
| EV to Operating Cash Flow | 15.11 | 13.64 | 10.42 | 10.82 | 16.70 |
| Tangible Book Value Per Share | -22.95 | -23.81 | -24.79 | -25.49 | -33.79 |
| Shareholders’ Equity Per Share | 32.19 | 29.30 | 29.27 | 27.93 | 22.56 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.35 | 0.32 | 0.35 | 0.36 | 0.38 |
| Revenue Per Share | 88.96 | 75.32 | 72.01 | 70.30 | 71.98 |
| Net Income Per Share | 2.35 | 2.04 | 2.29 | 2.49 | 2.45 |
| Tax Burden | 0.61 | 0.64 | 0.63 | 0.58 | 0.61 |
| Interest Burden | 0.66 | 0.54 | 0.58 | 0.69 | 0.69 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.00 | 0.12 | 0.12 | 0.12 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | -0.00 | 0.00 |
| Income Quality | 2.92 | 3.76 | 4.17 | 3.64 | 3.33 |
Currency in EUR
