Llorente & Cuenca SA (LLYC) Ratios
Llorente & Cuenca SA Ratios
ES:LLYC's free cash flow for Q4 2023 was $6.74M. For the 2023 fiscal year, ES:LLYC's free cash flow was decreased by $-4.63M and operating cash flow was $11.37M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.59 | 1.15 | 1.55 | 1.52 | 1.27 |
| Quick Ratio | 0.59 | 1.15 | 1.55 | 1.52 | 1.27 |
| Cash Ratio | 0.08 | 0.18 | 0.43 | 0.51 | 0.53 |
| Solvency Ratio | 0.15 | 0.13 | 0.25 | 0.28 | 0.19 |
| Operating Cash Flow Ratio | 0.21 | 0.21 | 0.46 | 0.13 | 0.30 |
| Short-Term Operating Cash Flow Coverage | 0.38 | 0.86 | 3.57 | 0.98 | 3.11 |
| Net Current Asset Value | $ -49.80M | $ -54.25M | $ -9.59M | $ -686.92K | $ -3.63M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.40 | 0.35 | 0.21 | 0.23 | 0.26 |
| Debt-to-Equity Ratio | 1.82 | 1.83 | 0.48 | 0.48 | 0.66 |
| Debt-to-Capital Ratio | 0.65 | 0.65 | 0.32 | 0.32 | 0.40 |
| Long-Term Debt-to-Capital Ratio | 0.01 | 0.54 | 0.18 | 0.14 | 0.21 |
| Financial Leverage Ratio | 4.54 | 5.22 | 2.29 | 2.12 | 2.57 |
| Debt Service Coverage Ratio | 0.26 | 1.01 | 2.95 | 2.56 | 2.52 |
| Interest Coverage Ratio | 2.30 | 3.42 | 8.64 | 8.61 | 20.87 |
| Debt to Market Cap | 0.54 | 0.65 | 0.12 | 0.08 | 0.08 |
| Interest Debt Per Share | 4.63 | 4.66 | 1.73 | 1.52 | 1.63 |
| Net Debt to EBITDA | 3.15 | 2.22 | 0.44 | 0.29 | 0.20 |
| Profitability Margins | |||||
| Gross Profit Margin | 6.29% | 11.19% | 101.28% | 48.90% | 50.17% |
| EBIT Margin | 5.21% | 10.30% | 13.45% | 12.42% | 13.00% |
| EBITDA Margin | 10.74% | 15.83% | 17.24% | 16.36% | 17.13% |
| Operating Profit Margin | 5.21% | 9.68% | 14.08% | 13.05% | 13.23% |
| Pretax Profit Margin | 10.28% | 7.47% | 12.19% | 11.52% | 12.37% |
| Net Profit Margin | 5.26% | 7.77% | 8.23% | 7.77% | 8.31% |
| Continuous Operations Profit Margin | 8.83% | 5.49% | 9.05% | 8.25% | 8.61% |
| Net Income Per EBT | 51.15% | 104.13% | 67.53% | 67.52% | 67.16% |
| EBT Per EBIT | 197.13% | 77.17% | 86.57% | 88.25% | 93.50% |
| Return on Assets (ROA) | 5.46% | 6.31% | 9.48% | 9.58% | 7.35% |
| Return on Equity (ROE) | 24.80% | 32.91% | 21.74% | 20.35% | 18.90% |
| Return on Capital Employed (ROCE) | 14.60% | 12.36% | 22.53% | 24.04% | 20.53% |
| Return on Invested Capital (ROIC) | 6.46% | 7.98% | 15.73% | 15.69% | 12.86% |
| Return on Tangible Assets | 10.78% | 11.13% | 16.11% | 14.11% | 10.01% |
| Earnings Yield | 8.45% | 13.25% | 8.59% | 6.04% | 3.98% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.47 | 2.50 | 4.21 | 4.40 | 3.04 |
| Payables Turnover | 5.56 | 4.73 | -0.18 | 11.42 | 3.88 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 12.04 | 10.81 | 10.48 | 8.84 | 5.82 |
| Asset Turnover | 1.04 | 0.81 | 1.15 | 1.23 | 0.88 |
| Working Capital Turnover Ratio | -10.61 | 10.76 | 7.76 | 8.56 | 6.23 |
| Cash Conversion Cycle | 39.51 | 69.05 | 2137.30 | 50.97 | 26.04 |
| Days of Sales Outstanding | 105.15 | 146.26 | 86.79 | 82.94 | 120.08 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 65.64 | 77.21 | -2050.51 | 31.97 | 94.04 |
| Operating Cycle | 105.15 | 146.26 | 86.79 | 82.94 | 120.08 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.44 | 0.95 | 0.98 | 0.27 | 0.80 |
| Free Cash Flow Per Share | 1.37 | 0.84 | 0.58 | 0.06 | 0.68 |
| Dividend Paid and CapEx Coverage Ratio | 4.45 | 3.01 | 1.76 | 0.78 | 6.32 |
| Capital Expenditure Coverage Ratio | 20.55 | 8.56 | 2.46 | 1.26 | 6.32 |
| Operating Cash Flow Coverage Ratio | 0.33 | 0.22 | 0.62 | 0.19 | 0.50 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.09 | 0.11 | 0.04 | 0.15 |
| Free Cash Flow Yield | 19.38% | 14.10% | 6.95% | 0.58% | 5.88% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 11.75 | 7.53 | 11.64 | 16.55 | 25.12 |
| Price-to-Sales (P/S) Ratio | 0.62 | 0.59 | 0.96 | 1.29 | 2.09 |
| Price-to-Book (P/B) Ratio | 2.93 | 2.48 | 2.53 | 3.37 | 4.75 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 5.16 | 7.09 | 14.40 | 173.30 | 17.01 |
| Price-to-Operating Cash Flow Ratio | 4.91 | 6.26 | 8.54 | 36.29 | 14.31 |
| Price-to-Earnings Growth (PEG) Ratio | -0.49 | 0.77 | 0.58 | 0.54 | 0.19 |
| Enterprise Value Multiple | 8.94 | 5.93 | 6.00 | 8.15 | 12.38 |
| Enterprise Value | 124.59M | 108.07M | 104.83M | 119.30M | 136.02M |
| EV to EBITDA | 8.94 | 5.93 | 6.00 | 8.15 | 12.38 |
| EV to Sales | 0.96 | 0.94 | 1.03 | 1.33 | 2.12 |
| EV to Free Cash Flow | 7.97 | 11.35 | 15.55 | 179.58 | 17.28 |
| EV to Operating Cash Flow | 7.58 | 10.02 | 9.22 | 37.61 | 14.55 |
| Tangible Book Value Per Share | -2.87 | -2.95 | 0.34 | 1.03 | 0.87 |
| Shareholders’ Equity Per Share | 2.40 | 2.40 | 3.30 | 2.94 | 2.42 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.14 | 0.26 | 0.26 | 0.28 | 0.30 |
| Revenue Per Share | 11.34 | 10.14 | 8.72 | 7.70 | 5.51 |
| Net Income Per Share | 0.60 | 0.79 | 0.72 | 0.60 | 0.46 |
| Tax Burden | 0.51 | 1.04 | 0.68 | 0.68 | 0.67 |
| Interest Burden | 1.97 | 0.73 | 0.91 | 0.93 | 0.95 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.01 | 0.02 | 0.27 | 0.26 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.48 | 1.73 | 0.92 | 0.31 | 1.18 |
Currency in EUR
