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Compagnie Lebon SA (ALBON) Ratios
Compagnie Lebon SA Ratios
FR:ALBON's free cash flow for Q2 2026 was $7.38M. For the 2026 fiscal year, FR:ALBON's free cash flow was decreased by $-5.23M and operating cash flow was $12.61M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.85 | 1.07 | 0.92 | 1.35 | 1.78 |
| Quick Ratio | 0.80 | 1.02 | 0.88 | 1.32 | 1.62 |
| Cash Ratio | 0.22 | 0.34 | 0.40 | 0.73 | 1.07 |
| Solvency Ratio | 0.07 | 0.05 | 0.10 | 0.09 | 0.07 |
| Operating Cash Flow Ratio | 0.22 | 0.30 | 0.27 | 0.41 | 0.13 |
| Short-Term Operating Cash Flow Coverage | 0.73 | 1.07 | 0.61 | 1.23 | 0.36 |
| Net Current Asset Value | $ -140.11M | $ -131.51M | $ -116.75M | $ -116.64M | $ -122.91M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.38 | 0.36 | 0.35 | 0.39 | 0.44 |
| Debt-to-Equity Ratio | 0.82 | 0.78 | 0.75 | 0.90 | 1.08 |
| Debt-to-Capital Ratio | 0.45 | 0.44 | 0.43 | 0.47 | 0.52 |
| Long-Term Debt-to-Capital Ratio | 0.33 | 0.31 | 0.35 | 0.43 | 0.48 |
| Financial Leverage Ratio | 2.16 | 2.17 | 2.11 | 2.31 | 2.47 |
| Debt Service Coverage Ratio | 0.62 | 0.77 | 0.66 | 0.93 | 0.96 |
| Interest Coverage Ratio | 2.60 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt to Market Cap | 0.96 | 0.90 | 1.21 | 1.59 | 1.92 |
| Interest Debt Per Share | 129.51 | 117.04 | 115.81 | 135.36 | 155.40 |
| Net Debt to EBITDA | 6.91 | 7.52 | 3.99 | 3.52 | 5.13 |
| Profitability Margins | |||||
| Gross Profit Margin | 18.46% | 21.40% | 17.81% | 49.35% | 40.57% |
| EBIT Margin | 7.48% | 3.49% | 9.89% | 12.63% | 12.81% |
| EBITDA Margin | 15.88% | 11.87% | 17.21% | 20.26% | 25.11% |
| Operating Profit Margin | 13.07% | 2.63% | 9.22% | 12.63% | 12.81% |
| Pretax Profit Margin | 2.46% | -1.21% | 5.50% | 9.65% | -3.43% |
| Net Profit Margin | 3.54% | -0.12% | 5.78% | 7.44% | 8.11% |
| Continuous Operations Profit Margin | 0.03% | -2.42% | 4.89% | 6.74% | -1.09% |
| Net Income Per EBT | 144.29% | 9.75% | 105.07% | 77.08% | -236.40% |
| EBT Per EBIT | 18.79% | -46.16% | 59.70% | 76.42% | -26.77% |
| Return on Assets (ROA) | 1.11% | -0.04% | 2.24% | 2.57% | 1.67% |
| Return on Equity (ROE) | 2.38% | -0.09% | 4.72% | 5.93% | 4.13% |
| Return on Capital Employed (ROCE) | 4.93% | 1.06% | 4.59% | 5.42% | 3.16% |
| Return on Invested Capital (ROIC) | 0.06% | 1.00% | 3.62% | 3.50% | 0.93% |
| Return on Tangible Assets | 1.43% | -0.05% | 3.00% | 3.37% | 2.13% |
| Earnings Yield | 3.75% | -0.14% | 7.64% | 10.54% | 7.34% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.77 | 3.53 | 6.85 | 5.47 | 6.19 |
| Payables Turnover | 4.95 | 4.41 | 4.79 | 7.14 | 2.91 |
| Inventory Turnover | 30.54 | 32.32 | 39.90 | 27.53 | 4.78 |
| Fixed Asset Turnover | 0.87 | 0.99 | 1.22 | 1.13 | 0.69 |
| Asset Turnover | 0.31 | 0.34 | 0.39 | 0.35 | 0.21 |
| Working Capital Turnover Ratio | -44.21 | -111.46 | 14.21 | 3.52 | 2.37 |
| Cash Conversion Cycle | 35.10 | 31.85 | -13.81 | 28.84 | 9.96 |
| Days of Sales Outstanding | 96.82 | 103.38 | 53.25 | 66.72 | 58.95 |
| Days of Inventory Outstanding | 11.95 | 11.29 | 9.15 | 13.26 | 76.38 |
| Days of Payables Outstanding | 73.67 | 82.82 | 76.21 | 51.14 | 125.37 |
| Operating Cycle | 108.78 | 114.67 | 62.40 | 79.98 | 135.33 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 12.47 | 16.38 | 19.20 | 27.65 | 7.63 |
| Free Cash Flow Per Share | 1.22 | 5.02 | 14.40 | 20.33 | 5.46 |
| Dividend Paid and CapEx Coverage Ratio | 0.87 | 1.10 | 2.17 | 2.83 | 3.27 |
| Capital Expenditure Coverage Ratio | 1.11 | 1.44 | 4.00 | 3.78 | 3.52 |
| Operating Cash Flow Coverage Ratio | 0.10 | 0.14 | 0.17 | 0.20 | 0.05 |
| Operating Cash Flow to Sales Ratio | 0.12 | 0.15 | 0.15 | 0.23 | 0.10 |
| Free Cash Flow Yield | 1.26% | 5.35% | 15.03% | 23.92% | 6.74% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 26.69 | -718.20 | 13.08 | 9.49 | 13.63 |
| Price-to-Sales (P/S) Ratio | 0.95 | 0.85 | 0.76 | 0.71 | 1.10 |
| Price-to-Book (P/B) Ratio | 0.64 | 0.62 | 0.62 | 0.56 | 0.56 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 79.34 | 18.68 | 6.65 | 4.18 | 14.83 |
| Price-to-Operating Cash Flow Ratio | 7.74 | 5.73 | 4.99 | 3.07 | 10.61 |
| Price-to-Earnings Growth (PEG) Ratio | -0.01 | 7.06 | -0.71 | 0.19 | -0.09 |
| Enterprise Value Multiple | 12.86 | 14.68 | 8.39 | 7.01 | 9.53 |
| Enterprise Value | 236.10M | 219.47M | 208.61M | 195.11M | 200.28M |
| EV to EBITDA | 12.86 | 14.68 | 8.39 | 7.01 | 9.53 |
| EV to Sales | 2.04 | 1.74 | 1.44 | 1.42 | 2.39 |
| EV to Free Cash Flow | 171.34 | 38.30 | 12.70 | 8.41 | 32.11 |
| EV to Operating Cash Flow | 16.72 | 11.74 | 9.53 | 6.18 | 22.98 |
| Tangible Book Value Per Share | 80.44 | 75.13 | 75.15 | 72.06 | 68.87 |
| Shareholders’ Equity Per Share | 151.82 | 150.92 | 155.17 | 150.98 | 143.73 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.99 | -0.99 | 0.11 | 0.30 | 0.68 |
| Revenue Per Share | 102.12 | 110.44 | 126.69 | 120.39 | 73.31 |
| Net Income Per Share | 3.62 | -0.13 | 7.32 | 8.95 | 5.94 |
| Tax Burden | 1.44 | 0.10 | 1.05 | 0.77 | -2.36 |
| Interest Burden | 0.33 | -0.35 | 0.56 | 0.76 | -0.27 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 371.55 | -6.13 | 3.10 | 3.09 | 1.28 |
Currency in EUR