Loma Negra Compania Industrial Argentina Sociedad Anonima (8LN) Ratios
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Loma Negra Compania Industrial Argentina Sociedad Anonima Ratios
DE:8LN's free cash flow for Q2 2026 was ARS8.06B. For the 2026 fiscal year, DE:8LN's free cash flow was decreased by ARS-10.04B and operating cash flow was ARS18.10B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.44 | 1.02 | 1.09 | 0.97 | 1.15 |
| Quick Ratio | 0.48 | 0.27 | 0.44 | 0.48 | 0.63 |
| Cash Ratio | 0.03 | 0.03 | 0.04 | 0.02 | 0.02 |
| Solvency Ratio | 0.15 | 0.35 | 0.12 | 0.38 | 1.21 |
| Operating Cash Flow Ratio | 0.11 | 0.47 | 0.72 | 1.64 | 2.82 |
| Short-Term Operating Cash Flow Coverage | 0.24 | 1.24 | 2.28 | 6.27 | 22.19 |
| Net Current Asset Value | ARS -387.41B | ARS -341.81B | ARS -472.34B | ARS -145.30B | ARS -25.75B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.16 | 0.12 | 0.24 | 0.11 | 0.03 |
| Debt-to-Equity Ratio | 0.28 | 0.22 | 0.51 | 0.19 | 0.04 |
| Debt-to-Capital Ratio | 0.22 | 0.18 | 0.34 | 0.16 | 0.04 |
| Long-Term Debt-to-Capital Ratio | 0.13 | 0.08 | 0.27 | 0.08 | 0.01 |
| Financial Leverage Ratio | 1.78 | 1.78 | 2.17 | 1.75 | 1.45 |
| Debt Service Coverage Ratio | 0.95 | 1.73 | 1.05 | 1.91 | 10.07 |
| Interest Coverage Ratio | 1.41 | 1.82 | 1.00 | 4.17 | 26.89 |
| Debt to Market Cap | 0.14 | 0.12 | 0.48 | 0.46 | 0.06 |
| Interest Debt Per Share | 3163.40 | 1993.88 | 3996.48 | 931.55 | 77.37 |
| Net Debt to EBITDA | 1.38 | 0.45 | 1.30 | 0.32 | 0.04 |
| Profitability Margins | |||||
| Gross Profit Margin | 21.81% | 26.74% | 25.09% | 27.00% | 31.61% |
| EBIT Margin | 11.24% | 44.04% | 19.01% | 11.75% | 22.96% |
| EBITDA Margin | 21.32% | 53.00% | 26.63% | 20.90% | 31.05% |
| Operating Profit Margin | 9.63% | 15.22% | 14.82% | 17.38% | 22.01% |
| Pretax Profit Margin | 4.41% | 35.69% | 4.13% | 7.58% | 22.14% |
| Net Profit Margin | 2.78% | 22.00% | 2.44% | 1.34% | 8.94% |
| Continuous Operations Profit Margin | 2.69% | 21.97% | 2.29% | 1.24% | 8.61% |
| Net Income Per EBT | 63.12% | 61.63% | 59.16% | 17.62% | 40.37% |
| EBT Per EBIT | 45.77% | 234.57% | 27.84% | 43.62% | 100.61% |
| Return on Assets (ROA) | 1.45% | 10.92% | 1.61% | 2.08% | 19.56% |
| Return on Equity (ROE) | 2.58% | 19.39% | 3.50% | 3.65% | 28.35% |
| Return on Capital Employed (ROCE) | 5.98% | 9.33% | 12.00% | 34.09% | 57.23% |
| Return on Invested Capital (ROIC) | 3.36% | 5.27% | 6.21% | 5.24% | 21.72% |
| Return on Tangible Assets | 1.46% | 10.95% | 1.62% | 2.09% | 19.62% |
| Earnings Yield | 1.25% | 10.73% | 3.35% | 9.28% | 49.26% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.66 | 11.72 | 10.69 | 22.80 | 52.12 |
| Payables Turnover | 6.54 | 7.10 | 7.56 | 18.42 | 38.05 |
| Inventory Turnover | 2.63 | 2.54 | 4.13 | 11.31 | 18.04 |
| Fixed Asset Turnover | 0.72 | 0.66 | 0.87 | 2.05 | 2.81 |
| Asset Turnover | 0.52 | 0.50 | 0.66 | 1.56 | 2.19 |
| Working Capital Turnover Ratio | 14.20 | 49.71 | 102.08 | 6606.15 | 295.72 |
| Cash Conversion Cycle | 125.29 | 123.50 | 74.14 | 28.47 | 17.64 |
| Days of Sales Outstanding | 42.16 | 31.14 | 34.14 | 16.01 | 7.00 |
| Days of Inventory Outstanding | 138.94 | 143.78 | 88.28 | 32.28 | 20.23 |
| Days of Payables Outstanding | 55.81 | 51.42 | 48.27 | 19.82 | 9.59 |
| Operating Cycle | 181.10 | 174.92 | 122.41 | 48.29 | 27.24 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 279.61 | 1069.62 | 1586.58 | 1816.76 | 770.99 |
| Free Cash Flow Per Share | -348.74 | 437.25 | 901.36 | 1219.66 | 402.61 |
| Dividend Paid and CapEx Coverage Ratio | 0.44 | 1.69 | 0.69 | 0.98 | 2.09 |
| Capital Expenditure Coverage Ratio | 0.44 | 1.69 | 2.32 | 3.04 | 2.09 |
| Operating Cash Flow Coverage Ratio | 0.11 | 0.72 | 0.56 | 3.13 | 16.58 |
| Operating Cash Flow to Sales Ratio | 0.03 | 0.18 | 0.20 | 0.22 | 0.20 |
| Free Cash Flow Yield | -1.86% | 3.56% | 15.73% | 100.74% | 58.79% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 80.94 | 1.87 | 29.81 | 10.78 | 2.03 |
| Price-to-Sales (P/S) Ratio | 2.22 | 2.05 | 0.73 | 0.14 | 0.18 |
| Price-to-Book (P/B) Ratio | 2.05 | 1.81 | 1.04 | 0.39 | 0.58 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -53.88 | 28.13 | 6.36 | 0.99 | 1.70 |
| Price-to-Operating Cash Flow Ratio | 67.20 | 11.50 | 3.61 | 0.67 | 0.89 |
| Price-to-Earnings Growth (PEG) Ratio | -0.84 | 0.00 | 0.42 | -0.13 | 0.10 |
| Enterprise Value Multiple | 11.78 | 4.32 | 4.03 | 1.01 | 0.62 |
| Enterprise Value | 2.48T | 1.60T | 987.62B | 207.65B | 85.96B |
| EV to EBITDA | 11.78 | 4.32 | 4.03 | 1.01 | 0.62 |
| EV to Sales | 2.51 | 2.29 | 1.07 | 0.21 | 0.19 |
| EV to Free Cash Flow | -61.05 | 31.38 | 9.39 | 1.45 | 1.80 |
| EV to Operating Cash Flow | 76.14 | 12.83 | 5.33 | 0.98 | 0.94 |
| Tangible Book Value Per Share | 9095.90 | 6771.29 | 5454.36 | 3069.17 | 1187.23 |
| Shareholders’ Equity Per Share | 9149.34 | 6803.98 | 5490.21 | 3079.20 | 1190.09 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.39 | 0.38 | 0.44 | 0.84 | 0.61 |
| Revenue Per Share | 8473.98 | 5996.39 | 7877.09 | 8407.34 | 3773.96 |
| Net Income Per Share | 235.66 | 1319.12 | 192.28 | 112.30 | 337.39 |
| Tax Burden | 0.63 | 0.62 | 0.59 | 0.18 | 0.40 |
| Interest Burden | 0.39 | 0.81 | 0.22 | 0.65 | 0.96 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.11 | 0.08 | 0.04 | 0.03 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.19 | 0.81 | 8.78 | 17.36 | 2.37 |
Currency in ARS
