Lion(DE:LOC)
€11.70+-0.50 (+14.71%)
DE:LOC
Lion financials statements
€11.70
At close:+-0.50 (+14.71%)
Lion (LOC) Ratios
6 Followers
Lion Ratios
DE:LOC's free cash flow for Q2 2026 was ¥18.29B. For the 2026 fiscal year, DE:LOC's free cash flow was decreased by ¥-2.12B and operating cash flow was ¥20.41B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.86 | 1.77 | 1.62 | 1.68 | 1.67 |
| Quick Ratio | 1.47 | 1.39 | 1.23 | 1.30 | 1.30 |
| Cash Ratio | 0.65 | 0.72 | 0.60 | 0.71 | 0.70 |
| Solvency Ratio | 0.27 | 0.23 | 0.19 | 0.21 | 0.23 |
| Operating Cash Flow Ratio | 0.30 | 0.31 | 0.21 | 0.30 | 0.14 |
| Short-Term Operating Cash Flow Coverage | 19.72 | 0.00 | 203.16 | 29.28 | 13.68 |
| Net Current Asset Value | ¥ 73.79B | ¥ 69.95B | ¥ 44.04B | ¥ 47.58B | ¥ 69.14B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.10 | 0.06 | 0.06 | 0.07 | 0.02 |
| Debt-to-Equity Ratio | 0.17 | 0.10 | 0.11 | 0.12 | 0.03 |
| Debt-to-Capital Ratio | 0.14 | 0.09 | 0.10 | 0.11 | 0.03 |
| Long-Term Debt-to-Capital Ratio | 0.08 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.64 | 1.69 | 1.74 | 1.78 | 1.70 |
| Debt Service Coverage Ratio | 16.21 | 60.36 | 38.07 | 24.27 | 24.18 |
| Interest Coverage Ratio | 24.93 | 33.59 | 23.05 | 161.13 | 229.25 |
| Debt to Market Cap | 0.06 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 201.28 | 110.08 | 109.65 | 113.60 | 29.27 |
| Net Debt to EBITDA | -0.54 | -1.34 | -1.27 | -1.46 | -1.93 |
| Profitability Margins | |||||
| Gross Profit Margin | 45.94% | 45.72% | 44.84% | 44.79% | 48.90% |
| EBIT Margin | 9.63% | 7.99% | 5.76% | 7.60% | 8.69% |
| EBITDA Margin | 14.64% | 13.12% | 10.78% | 12.14% | 12.58% |
| Operating Profit Margin | 7.29% | 6.20% | 4.82% | 7.40% | 8.51% |
| Pretax Profit Margin | 9.34% | 7.81% | 5.56% | 8.03% | 9.31% |
| Net Profit Margin | 6.54% | 5.13% | 3.63% | 5.63% | 6.49% |
| Continuous Operations Profit Margin | 7.36% | 5.83% | 4.14% | 5.93% | 6.94% |
| Net Income Per EBT | 69.96% | 65.73% | 65.36% | 70.11% | 69.70% |
| EBT Per EBIT | 128.19% | 125.98% | 115.16% | 108.49% | 109.34% |
| Return on Assets (ROA) | 5.22% | 4.26% | 3.01% | 4.68% | 5.55% |
| Return on Equity (ROE) | 8.55% | 7.22% | 5.22% | 8.30% | 9.44% |
| Return on Capital Employed (ROCE) | 7.84% | 7.21% | 5.66% | 8.80% | 10.80% |
| Return on Invested Capital (ROIC) | 6.14% | 5.35% | 4.20% | 6.44% | 7.97% |
| Return on Tangible Assets | 5.78% | 4.46% | 3.16% | 4.93% | 5.88% |
| Earnings Yield | 6.05% | 4.34% | 3.93% | 5.09% | 5.32% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.22 | 5.42 | 5.35 | 5.47 | 5.22 |
| Payables Turnover | 2.00 | 1.91 | 1.76 | 3.17 | 2.92 |
| Inventory Turnover | 4.21 | 4.21 | 3.96 | 3.99 | 3.62 |
| Fixed Asset Turnover | 2.74 | 2.60 | 2.34 | 2.41 | 2.90 |
| Asset Turnover | 0.80 | 0.83 | 0.83 | 0.83 | 0.86 |
| Working Capital Turnover Ratio | 3.72 | 4.17 | 4.35 | 4.12 | 4.27 |
| Cash Conversion Cycle | -26.05 | -36.66 | -46.94 | 43.01 | 45.62 |
| Days of Sales Outstanding | 69.94 | 67.35 | 68.18 | 66.72 | 69.88 |
| Days of Inventory Outstanding | 86.60 | 86.71 | 92.15 | 91.41 | 100.87 |
| Days of Payables Outstanding | 182.59 | 190.72 | 207.27 | 115.11 | 125.13 |
| Operating Cycle | 156.53 | 154.06 | 160.33 | 158.13 | 170.75 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 146.96 | 157.59 | 105.72 | 147.36 | 66.37 |
| Free Cash Flow Per Share | 81.62 | 92.39 | 17.87 | 66.08 | -81.26 |
| Dividend Paid and CapEx Coverage Ratio | 1.56 | 1.72 | 0.93 | 1.40 | 0.39 |
| Capital Expenditure Coverage Ratio | 2.25 | 2.42 | 1.20 | 1.81 | 0.45 |
| Operating Cash Flow Coverage Ratio | 0.75 | 1.47 | 0.99 | 1.30 | 2.30 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.11 | 0.07 | 0.11 | 0.05 |
| Free Cash Flow Yield | 4.95% | 5.24% | 1.37% | 4.36% | -5.29% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 16.53 | 23.04 | 25.45 | 19.65 | 18.81 |
| Price-to-Sales (P/S) Ratio | 1.08 | 1.18 | 0.92 | 1.11 | 1.22 |
| Price-to-Book (P/B) Ratio | 1.41 | 1.66 | 1.33 | 1.63 | 1.78 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 20.20 | 19.08 | 73.23 | 22.91 | -18.91 |
| Price-to-Operating Cash Flow Ratio | 11.22 | 11.18 | 12.38 | 10.27 | 23.16 |
| Price-to-Earnings Growth (PEG) Ratio | 0.54 | 0.47 | -0.77 | -3.43 | -0.92 |
| Enterprise Value Multiple | 6.84 | 7.68 | 7.30 | 7.66 | 7.77 |
| Enterprise Value | 422.45B | 415.80B | 316.96B | 362.22B | 357.97B |
| EV to EBITDA | 6.84 | 7.68 | 7.30 | 7.66 | 7.77 |
| EV to Sales | 1.00 | 1.01 | 0.79 | 0.93 | 0.98 |
| EV to Free Cash Flow | 18.71 | 16.24 | 62.37 | 19.25 | -15.15 |
| EV to Operating Cash Flow | 10.39 | 9.52 | 10.54 | 8.63 | 18.55 |
| Tangible Book Value Per Share | 1074.98 | 1062.22 | 967.26 | 895.21 | 828.46 |
| Shareholders’ Equity Per Share | 1166.78 | 1060.14 | 985.62 | 927.98 | 865.31 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.25 | 0.25 | 0.26 | 0.25 |
| Revenue Per Share | 1526.03 | 1490.48 | 1416.17 | 1369.10 | 1259.71 |
| Net Income Per Share | 99.74 | 76.51 | 51.42 | 77.04 | 81.72 |
| Tax Burden | 0.70 | 0.66 | 0.65 | 0.70 | 0.70 |
| Interest Burden | 0.97 | 0.98 | 0.96 | 1.06 | 1.07 |
| Research & Development to Revenue | 0.00 | 0.03 | 0.03 | 0.03 | 0.03 |
| SG&A to Revenue | 0.39 | 0.37 | 0.40 | 0.39 | 0.40 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.47 | 2.06 | 2.06 | 1.34 | 0.57 |
Currency in JPY
