Want to see ELS full AI Analyst Report?
Equity Lifestyle (ELS) Ratios
Equity Lifestyle Ratios
ELS's free cash flow for Q3 2026 was $101.08M. For the 2026 fiscal year, ELS's free cash flow was decreased by $-50.73M and operating cash flow was $151.81M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.68 | 0.11 | 0.13 | 0.09 | 0.18 |
| Quick Ratio | 1.68 | 0.11 | 0.13 | 0.09 | 0.18 |
| Cash Ratio | 0.37 | 0.01 | 0.01 | 0.00 | 0.10 |
| Solvency Ratio | 0.15 | 0.15 | 0.13 | 0.12 | 0.12 |
| Operating Cash Flow Ratio | 8.01 | 0.86 | 0.87 | 0.61 | 0.57 |
| Short-Term Operating Cash Flow Coverage | 8.01 | 7.75 | 17.68 | 2.40 | 1.46 |
| Net Current Asset Value | $ -3.81B | $ -3.75B | $ -4.04B | $ -3.91B | $ -3.66B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.59 | 0.57 | 0.63 | 0.62 | 0.62 |
| Debt-to-Equity Ratio | 1.92 | 1.84 | 2.46 | 2.34 | 2.31 |
| Debt-to-Capital Ratio | 0.66 | 0.65 | 0.71 | 0.70 | 0.70 |
| Long-Term Debt-to-Capital Ratio | 0.65 | 0.64 | 0.71 | 0.69 | 0.67 |
| Financial Leverage Ratio | 3.27 | 3.24 | 3.93 | 3.80 | 3.75 |
| Debt Service Coverage Ratio | 3.00 | 3.41 | 4.11 | 1.98 | 1.26 |
| Interest Coverage Ratio | 3.87 | 3.02 | 2.82 | 3.00 | 3.00 |
| Debt to Market Cap | 0.28 | 0.26 | 0.27 | 0.28 | 0.20 |
| Interest Debt Per Share | 17.49 | 17.83 | 19.62 | 18.86 | 18.49 |
| Net Debt to EBITDA | 5.45 | 4.37 | 5.32 | 5.44 | 5.52 |
| Profitability Margins | |||||
| Gross Profit Margin | 37.63% | 49.40% | 47.89% | 46.88% | 47.53% |
| EBIT Margin | 26.04% | 36.43% | 32.15% | 30.21% | 30.67% |
| EBITDA Margin | 40.00% | 51.04% | 47.04% | 45.27% | 45.93% |
| Operating Profit Margin | 33.82% | 29.02% | 26.57% | 25.43% | 25.99% |
| Pretax Profit Margin | 26.04% | 26.82% | 22.73% | 21.73% | 22.00% |
| Net Profit Margin | 25.24% | 25.61% | 22.38% | 20.70% | 20.92% |
| Continuous Operations Profit Margin | 26.25% | 26.85% | 23.48% | 21.73% | 22.00% |
| Net Income Per EBT | 96.92% | 95.46% | 98.44% | 95.25% | 95.10% |
| EBT Per EBIT | 77.01% | 92.43% | 85.55% | 85.45% | 84.65% |
| Return on Assets (ROA) | 6.73% | 6.50% | 5.60% | 5.18% | 4.95% |
| Return on Equity (ROE) | 22.01% | 21.08% | 21.99% | 19.69% | 18.55% |
| Return on Capital Employed (ROCE) | 9.13% | 8.40% | 7.48% | 7.43% | 7.39% |
| Return on Invested Capital (ROIC) | 9.01% | 8.27% | 7.44% | 7.13% | 6.85% |
| Return on Tangible Assets | 6.79% | 6.55% | 5.60% | 5.18% | 4.95% |
| Earnings Yield | 3.19% | 2.94% | 2.39% | 2.37% | 1.64% |
| Efficiency Ratios | |||||
| Receivables Turnover | 16.40 | 28.26 | 28.12 | 30.31 | 31.40 |
| Payables Turnover | 0.00 | 4.56 | 4.83 | 4.17 | 3.82 |
| 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 | 0.27 | 0.25 | 0.25 | 0.25 | 0.24 |
| Working Capital Turnover Ratio | -5.37 | -2.46 | -2.22 | -1.90 | -1.87 |
| Cash Conversion Cycle | 22.25 | -67.21 | -62.62 | -75.49 | -83.91 |
| Days of Sales Outstanding | 22.25 | 12.92 | 12.98 | 12.04 | 11.62 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 0.00 | 80.13 | 75.60 | 87.53 | 95.53 |
| Operating Cycle | 22.25 | 12.92 | 12.98 | 12.04 | 11.62 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.85 | 3.18 | 2.95 | 2.56 | 2.78 |
| Free Cash Flow Per Share | 1.67 | 1.90 | 1.24 | 1.22 | 1.67 |
| Dividend Paid and CapEx Coverage Ratio | 0.89 | 0.98 | 0.83 | 0.85 | 1.06 |
| Capital Expenditure Coverage Ratio | 2.41 | 2.47 | 1.73 | 1.91 | 2.49 |
| Operating Cash Flow Coverage Ratio | 0.17 | 0.19 | 0.16 | 0.14 | 0.16 |
| Operating Cash Flow to Sales Ratio | 0.37 | 0.42 | 0.39 | 0.35 | 0.41 |
| Free Cash Flow Yield | 2.75% | 2.85% | 1.76% | 1.89% | 1.90% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 31.40 | 33.98 | 41.77 | 42.17 | 61.09 |
| Price-to-Sales (P/S) Ratio | 7.92 | 8.71 | 9.35 | 8.73 | 12.78 |
| Price-to-Book (P/B) Ratio | 6.90 | 7.17 | 9.19 | 8.30 | 11.33 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 36.30 | 35.12 | 56.84 | 52.98 | 52.61 |
| Price-to-Operating Cash Flow Ratio | 21.23 | 20.92 | 23.95 | 25.22 | 31.50 |
| Price-to-Earnings Growth (PEG) Ratio | -20.52 | 2.13 | 3.99 | 6.03 | 4.24 |
| Enterprise Value Multiple | 25.25 | 21.44 | 25.19 | 24.72 | 33.35 |
| Enterprise Value | 15.46B | 15.68B | 16.64B | 15.39B | 19.21B |
| EV to EBITDA | 25.25 | 21.44 | 25.19 | 24.72 | 33.35 |
| EV to Sales | 10.10 | 10.94 | 11.85 | 11.19 | 15.32 |
| EV to Free Cash Flow | 46.29 | 44.12 | 72.06 | 67.92 | 63.05 |
| EV to Operating Cash Flow | 27.08 | 26.28 | 30.36 | 32.34 | 37.75 |
| Tangible Book Value Per Share | 8.79 | 9.52 | 8.05 | 8.17 | 8.12 |
| Shareholders’ Equity Per Share | 8.78 | 9.29 | 7.68 | 7.78 | 7.74 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.01 | -0.00 | -0.03 | 0.00 | 0.00 |
| Revenue Per Share | 7.65 | 7.65 | 7.55 | 7.40 | 6.86 |
| Net Income Per Share | 1.93 | 1.96 | 1.69 | 1.53 | 1.43 |
| Tax Burden | 0.97 | 0.95 | 0.98 | 0.95 | 0.95 |
| Interest Burden | 1.00 | 0.74 | 0.71 | 0.72 | 0.72 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.03 | 0.06 | 0.03 | 0.03 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.01 | 0.01 | 0.01 | 0.01 |
| Income Quality | 1.42 | 1.55 | 1.66 | 1.59 | 1.84 |
Currency in USD
