Life & Banc Split (74F) Ratios
Life & Banc Split Ratios
DE:74F's free cash flow for Q2 2026 was $-3.51M. For the 2026 fiscal year, DE:74F's free cash flow was decreased by $-3.00 and operating cash flow was $-3.51M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.34 | 0.01 | 64.68 | 0.53 | 0.61 |
| Quick Ratio | 2.34 | 0.01 | 64.68 | 0.53 | 0.61 |
| Cash Ratio | 0.01 | 0.01 | 0.26 | 0.36 | 0.34 |
| Solvency Ratio | 0.51 | 0.35 | 0.14 | -0.01 | -0.06 |
| Operating Cash Flow Ratio | -0.00 | -0.00 | -5.30 | -7.73 | -2.37 |
| Short-Term Operating Cash Flow Coverage | -0.00 | -0.00 | -0.15 | -0.18 | -0.06 |
| Net Current Asset Value | $ 672.58M | $ -473.12M | $ 309.78M | $ -356.47M | $ -301.21M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.43 | 0.50 | 0.56 | 0.58 | 0.49 |
| Debt-to-Equity Ratio | 0.77 | 1.02 | 1.32 | 1.42 | 0.99 |
| Debt-to-Capital Ratio | 0.43 | 0.50 | 0.57 | 0.59 | 0.50 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.79 | 2.05 | 2.36 | 2.46 | 2.02 |
| Debt Service Coverage Ratio | 0.56 | 0.44 | 0.21 | 0.18 | 0.52 |
| Interest Coverage Ratio | 8.70 | 145923.55 | 0.00 | 0.00 | 111239.59 |
| Debt to Market Cap | 1.08 | 1.49 | 1.33 | 1.23 | 1.00 |
| Interest Debt Per Share | 10.67 | 10.47 | 10.46 | 10.66 | 10.06 |
| Net Debt to EBITDA | 1.68 | 2.26 | 4.64 | -2550.80 | 1.89 |
| Profitability Margins | |||||
| Gross Profit Margin | 90.35% | 86.39% | 206.05% | 109.48% | 97.54% |
| EBIT Margin | 438.96% | 506.13% | 204.94% | 101.06% | 99.72% |
| EBITDA Margin | 438.96% | 506.13% | 204.94% | 0.31% | 99.08% |
| Operating Profit Margin | 436.85% | 506.13% | 190.77% | 101.06% | 99.79% |
| Pretax Profit Margin | 388.77% | 409.65% | 136.27% | 145.30% | 88.92% |
| Net Profit Margin | 388.77% | 409.65% | 136.27% | 105.02% | 88.92% |
| Continuous Operations Profit Margin | 388.77% | 409.65% | 136.27% | 0.00% | 88.92% |
| Net Income Per EBT | 100.00% | 100.00% | 100.00% | 72.28% | 100.00% |
| EBT Per EBIT | 88.99% | 80.94% | 71.43% | 143.78% | 89.11% |
| Return on Assets (ROA) | 22.43% | 17.67% | 7.95% | -7.65% | 23.11% |
| Return on Equity (ROE) | 40.19% | 36.14% | 18.74% | -18.81% | 46.57% |
| Return on Capital Employed (ROCE) | 43.99% | 44.65% | 11.30% | -7.46% | 26.24% |
| Return on Invested Capital (ROIC) | 25.20% | 22.15% | 7.21% | 0.00% | 17.52% |
| Return on Tangible Assets | 22.43% | 17.67% | 7.95% | -7.65% | 23.11% |
| Earnings Yield | 56.49% | 53.12% | 18.87% | -16.30% | 46.86% |
| Efficiency Ratios | |||||
| Receivables Turnover | 37.83 | 21.56 | 23.82 | -30.19 | 82.60 |
| Payables Turnover | 0.46 | 4780.92 | 0.39 | 0.50 | 0.00 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Asset Turnover | 0.06 | 0.04 | 0.06 | -0.07 | 0.26 |
| Working Capital Turnover Ratio | 0.64 | 0.33 | 0.12 | 13.34 | -51.24 |
| Cash Conversion Cycle | -778.47 | 16.85 | -916.32 | -736.11 | -1836839.24 |
| Days of Sales Outstanding | 9.65 | 16.93 | 15.33 | -12.09 | 4.42 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 788.12 | 0.08 | 931.64 | 724.02 | 1836843.66 |
| Operating Cycle | 9.65 | 16.93 | 15.33 | -12.09 | 4.42 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.04 | -0.04 | -1.53 | -1.95 | -0.57 |
| Free Cash Flow Per Share | -0.04 | -0.04 | -1.53 | -1.95 | -0.57 |
| Dividend Paid and CapEx Coverage Ratio | -0.04 | -0.04 | -1.28 | -1.64 | -0.48 |
| Capital Expenditure Coverage Ratio | 0.00 | 0.00 | -19952470.67 | -16103203.00 | -5631883.33 |
| Operating Cash Flow Coverage Ratio | -0.00 | -0.00 | -0.15 | -0.18 | -0.06 |
| Operating Cash Flow to Sales Ratio | -0.03 | -0.05 | -1.41 | 1.45 | -0.11 |
| Free Cash Flow Yield | -0.44% | -0.61% | -19.46% | -22.58% | -5.65% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 1.77 | 1.88 | 5.30 | -6.13 | 2.13 |
| Price-to-Sales (P/S) Ratio | 6.88 | 7.71 | 7.22 | -6.44 | 1.90 |
| Price-to-Book (P/B) Ratio | 0.71 | 0.68 | 0.99 | 1.15 | 0.99 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -225.93 | -165.29 | -5.14 | -4.43 | -17.70 |
| Price-to-Operating Cash Flow Ratio | -225.93 | -165.29 | -5.14 | -4.43 | -17.70 |
| Price-to-Earnings Growth (PEG) Ratio | 0.04 | 0.01 | -0.03 | 0.04 | -0.00 |
| Enterprise Value Multiple | 3.25 | 3.78 | 8.17 | -4635.66 | 3.81 |
| Enterprise Value | 990.81M | 772.80M | 712.80M | 634.33M | 594.83M |
| EV to EBITDA | 3.25 | 3.78 | 8.17 | -4635.66 | 3.81 |
| EV to Sales | 14.25 | 19.15 | 16.74 | -14.32 | 3.77 |
| EV to Free Cash Flow | -467.75 | -410.32 | -11.91 | -9.85 | -35.21 |
| EV to Operating Cash Flow | -467.75 | -410.32 | -11.91 | -9.85 | -35.21 |
| Tangible Book Value Per Share | 13.06 | 10.30 | 7.94 | 7.49 | 10.15 |
| Shareholders’ Equity Per Share | 13.06 | 10.30 | 7.94 | 7.49 | 10.15 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | 0.00 | 0.00 | 1.00 | 0.00 |
| Revenue Per Share | 1.35 | 0.91 | 1.09 | -1.34 | 5.32 |
| Net Income Per Share | 5.25 | 3.72 | 1.49 | -1.41 | 4.73 |
| Tax Burden | 1.00 | 1.00 | 1.00 | 0.72 | 1.00 |
| Interest Burden | 0.89 | 0.81 | 0.66 | 1.44 | 0.89 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.01 | -4.20 | 0.01 | -0.01 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.01 | -0.01 | -1.03 | 1.00 | -0.12 |
Currency in CAD