Luye Pharma Group (LUP) Ratios
Luye Pharma Group Ratios
DE:LUP's free cash flow for Q2 2026 was $624.35M. For the 2026 fiscal year, DE:LUP's free cash flow was increased by $0.00 and operating cash flow was $624.35M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.53 | 1.24 | 1.32 | 1.14 | 1.42 |
| Quick Ratio | 1.44 | 1.15 | 1.21 | 1.06 | 1.32 |
| Cash Ratio | 0.45 | 0.46 | 0.40 | 0.24 | 0.33 |
| Solvency Ratio | 0.10 | 0.08 | 0.10 | 0.10 | 0.03 |
| Operating Cash Flow Ratio | 0.18 | 0.02 | 0.20 | 0.17 | 0.02 |
| Short-Term Operating Cash Flow Coverage | 0.27 | 0.02 | 0.31 | 0.24 | 0.03 |
| Net Current Asset Value | $ 1.05B | $ -550.42M | $ -1.26B | $ -2.42B | $ -3.07B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.29 | 0.35 | 0.33 | 0.38 | 0.42 |
| Debt-to-Equity Ratio | 0.59 | 0.73 | 0.67 | 0.89 | 1.12 |
| Debt-to-Capital Ratio | 0.37 | 0.42 | 0.40 | 0.47 | 0.53 |
| Long-Term Debt-to-Capital Ratio | 0.14 | 0.16 | 0.20 | 0.18 | 0.33 |
| Financial Leverage Ratio | 2.04 | 2.09 | 2.03 | 2.38 | 2.66 |
| Debt Service Coverage Ratio | 0.25 | 0.20 | 0.33 | 0.24 | 0.15 |
| Interest Coverage Ratio | 1.81 | 2.04 | 1.36 | 1.87 | 1.10 |
| Debt to Market Cap | 0.98 | 1.34 | 0.66 | 0.81 | 0.95 |
| Interest Debt Per Share | 2.59 | 2.89 | 2.44 | 2.75 | 2.87 |
| Net Debt to EBITDA | 2.39 | 3.00 | 2.50 | 3.74 | 7.78 |
| Profitability Margins | |||||
| Gross Profit Margin | 65.99% | 66.72% | 68.44% | 69.22% | 65.32% |
| EBIT Margin | 19.30% | 18.61% | 22.39% | 19.08% | 6.25% |
| EBITDA Margin | 32.61% | 29.59% | 33.82% | 30.31% | 17.44% |
| Operating Profit Margin | 19.70% | 18.93% | 14.94% | 14.72% | 8.42% |
| Pretax Profit Margin | 14.97% | 13.85% | 11.40% | 11.20% | -1.43% |
| Net Profit Margin | 9.81% | 7.79% | 8.67% | 10.11% | -2.58% |
| Continuous Operations Profit Margin | 11.19% | 10.64% | 8.78% | 9.75% | -2.78% |
| Net Income Per EBT | 65.50% | 56.23% | 76.08% | 90.30% | 180.25% |
| EBT Per EBIT | 76.00% | 73.15% | 76.27% | 76.06% | -17.02% |
| Return on Assets (ROA) | 1.88% | 1.59% | 2.09% | 2.49% | -0.60% |
| Return on Equity (ROE) | 3.85% | 3.33% | 4.25% | 5.94% | -1.58% |
| Return on Capital Employed (ROCE) | 5.43% | 6.09% | 5.29% | 5.97% | 2.87% |
| Return on Invested Capital (ROIC) | 3.13% | 3.34% | 3.13% | 3.55% | 2.13% |
| Return on Tangible Assets | 2.48% | 2.14% | 2.71% | 3.50% | -0.83% |
| Earnings Yield | 6.45% | 6.16% | 4.23% | 5.38% | -1.35% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.93 | 1.41 | 2.61 | 3.35 | 2.95 |
| Payables Turnover | 1.86 | 2.93 | 2.53 | 3.29 | 3.16 |
| Inventory Turnover | 2.24 | 2.21 | 2.34 | 2.38 | 2.42 |
| Fixed Asset Turnover | 1.19 | 1.14 | 1.20 | 1.22 | 1.13 |
| Asset Turnover | 0.19 | 0.20 | 0.24 | 0.25 | 0.23 |
| Working Capital Turnover Ratio | 1.61 | 2.37 | 3.18 | 2.74 | 1.79 |
| Cash Conversion Cycle | 155.16 | 299.25 | 151.34 | 151.07 | 159.40 |
| Days of Sales Outstanding | 188.64 | 258.97 | 139.92 | 108.84 | 123.89 |
| Days of Inventory Outstanding | 162.78 | 165.00 | 155.85 | 153.23 | 151.05 |
| Days of Payables Outstanding | 196.25 | 124.72 | 144.42 | 111.01 | 115.54 |
| Operating Cycle | 351.41 | 423.97 | 295.77 | 262.07 | 274.94 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.46 | 0.04 | 0.43 | 0.48 | 0.05 |
| Free Cash Flow Per Share | 0.20 | -0.41 | 0.12 | 0.14 | -0.39 |
| Dividend Paid and CapEx Coverage Ratio | 1.78 | 0.10 | 1.37 | 1.42 | 0.12 |
| Capital Expenditure Coverage Ratio | 1.78 | 0.10 | 1.37 | 1.42 | 0.12 |
| Operating Cash Flow Coverage Ratio | 0.19 | 0.02 | 0.19 | 0.18 | 0.02 |
| Operating Cash Flow to Sales Ratio | 0.28 | 0.03 | 0.26 | 0.28 | 0.04 |
| Free Cash Flow Yield | 8.14% | -20.10% | 3.41% | 4.36% | -13.61% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 15.38 | 16.25 | 23.66 | 18.60 | -74.33 |
| Price-to-Sales (P/S) Ratio | 1.52 | 1.26 | 2.05 | 1.88 | 1.92 |
| Price-to-Book (P/B) Ratio | 0.60 | 0.54 | 1.01 | 1.11 | 1.18 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 12.29 | -4.98 | 29.29 | 22.95 | -7.35 |
| Price-to-Operating Cash Flow Ratio | 5.38 | 45.70 | 7.90 | 6.80 | 54.77 |
| Price-to-Earnings Growth (PEG) Ratio | 0.67 | -2.27 | -1.34 | -0.03 | 0.63 |
| Enterprise Value Multiple | 7.05 | 7.28 | 8.56 | 9.95 | 18.79 |
| Enterprise Value | 14.51B | 13.05B | 17.79B | 18.03B | 17.04B |
| EV to EBITDA | 7.05 | 7.28 | 8.56 | 9.95 | 18.79 |
| EV to Sales | 2.30 | 2.15 | 2.90 | 3.01 | 3.28 |
| EV to Free Cash Flow | 18.59 | -8.47 | 41.34 | 36.79 | -12.54 |
| EV to Operating Cash Flow | 8.14 | 77.79 | 11.15 | 10.90 | 93.45 |
| Tangible Book Value Per Share | 2.77 | 2.17 | 2.06 | 1.16 | 0.78 |
| Shareholders’ Equity Per Share | 4.13 | 3.76 | 3.36 | 2.92 | 2.46 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.25 | 0.23 | 0.23 | 0.13 | -0.94 |
| Revenue Per Share | 1.62 | 1.61 | 1.65 | 1.72 | 1.51 |
| Net Income Per Share | 0.16 | 0.13 | 0.14 | 0.17 | -0.04 |
| Tax Burden | 0.66 | 0.56 | 0.76 | 0.90 | 1.80 |
| Interest Burden | 0.78 | 0.74 | 0.51 | 0.59 | -0.23 |
| Research & Development to Revenue | 0.07 | 0.08 | 0.10 | 0.14 | 0.13 |
| SG&A to Revenue | 0.40 | 0.40 | 0.10 | 0.10 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Income Quality | 1.89 | 0.20 | 2.28 | 2.47 | -2.45 |
Currency in CNY