Lectra SA (0IVJ) Ratios
Lectra SA Ratios
GB:0IVJ's free cash flow for Q3 2026 was $14.73M. For the 2026 fiscal year, GB:0IVJ's free cash flow was decreased by $-3.24M and operating cash flow was $17.97M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.83 | 0.97 | 1.30 | 1.34 | 1.27 |
| Quick Ratio | 0.63 | 0.75 | 0.99 | 1.02 | 1.01 |
| Cash Ratio | 0.23 | 0.29 | 0.50 | 0.55 | 0.57 |
| Solvency Ratio | 0.15 | 0.14 | 0.16 | 0.19 | 0.12 |
| Operating Cash Flow Ratio | 0.26 | 0.31 | 0.26 | 0.24 | 0.24 |
| Short-Term Operating Cash Flow Coverage | 4.76 | 5.62 | 2.78 | 2.65 | 2.58 |
| Net Current Asset Value | $ -222.93M | $ -265.12M | $ -92.32M | $ -64.15M | $ -102.84M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.14 | 0.15 | 0.16 | 0.18 | 0.22 |
| Debt-to-Equity Ratio | 0.32 | 0.38 | 0.32 | 0.34 | 0.44 |
| Debt-to-Capital Ratio | 0.24 | 0.28 | 0.24 | 0.25 | 0.30 |
| Long-Term Debt-to-Capital Ratio | 0.17 | 0.20 | 0.16 | 0.18 | 0.23 |
| Financial Leverage Ratio | 2.37 | 2.59 | 1.97 | 1.86 | 2.00 |
| Debt Service Coverage Ratio | 3.44 | 3.30 | 2.43 | 2.70 | 1.83 |
| Interest Coverage Ratio | 4.96 | 5.96 | 8.16 | 13.98 | 18.53 |
| Debt to Market Cap | 0.09 | 0.10 | 0.08 | 0.09 | 0.09 |
| Interest Debt Per Share | 3.12 | 3.77 | 3.58 | 4.19 | 4.95 |
| Net Debt to EBITDA | 0.62 | 0.59 | 0.18 | 0.27 | 0.86 |
| Profitability Margins | |||||
| Gross Profit Margin | 72.87% | 71.56% | 69.76% | 66.61% | 67.75% |
| EBIT Margin | 6.63% | 8.92% | 10.23% | 10.83% | 7.56% |
| EBITDA Margin | 14.83% | 17.10% | 16.27% | 16.55% | 12.91% |
| Operating Profit Margin | 6.63% | 9.35% | 10.14% | 12.35% | 9.87% |
| Pretax Profit Margin | 4.76% | 7.71% | 9.21% | 11.30% | 9.28% |
| Net Profit Margin | 5.12% | 5.92% | 7.10% | 8.50% | 7.29% |
| Continuous Operations Profit Margin | 5.05% | 5.63% | 6.83% | 8.40% | 7.29% |
| Net Income Per EBT | 107.65% | 76.76% | 77.11% | 75.28% | 78.55% |
| EBT Per EBIT | 71.83% | 82.43% | 90.75% | 91.47% | 94.02% |
| Return on Assets (ROA) | 3.17% | 3.40% | 4.19% | 5.32% | 3.55% |
| Return on Equity (ROE) | 7.53% | 8.82% | 8.27% | 9.87% | 7.10% |
| Return on Capital Employed (ROCE) | 6.29% | 7.80% | 8.36% | 10.81% | 6.76% |
| Return on Invested Capital (ROIC) | 6.00% | 5.48% | 5.89% | 7.64% | 5.04% |
| Return on Tangible Assets | 8.17% | 8.70% | 8.85% | 10.96% | 7.38% |
| Earnings Yield | 2.68% | 3.16% | 2.87% | 3.34% | 1.89% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.92 | 5.11 | 5.20 | 5.87 | 4.65 |
| Payables Turnover | 1.50 | 3.73 | 3.86 | 3.85 | 2.71 |
| Inventory Turnover | 2.45 | 2.36 | 2.04 | 2.31 | 2.10 |
| Fixed Asset Turnover | 12.15 | 10.17 | 9.16 | 9.32 | 6.85 |
| Asset Turnover | 0.62 | 0.58 | 0.59 | 0.63 | 0.49 |
| Working Capital Turnover Ratio | -17.87 | 17.08 | 6.40 | 7.34 | 4.89 |
| Cash Conversion Cycle | -33.04 | 128.13 | 154.40 | 125.40 | 117.99 |
| Days of Sales Outstanding | 61.61 | 71.42 | 70.21 | 62.15 | 78.52 |
| Days of Inventory Outstanding | 148.95 | 154.53 | 178.67 | 158.11 | 174.17 |
| Days of Payables Outstanding | 243.59 | 97.83 | 94.48 | 94.85 | 134.70 |
| Operating Cycle | 210.55 | 225.96 | 248.88 | 220.26 | 252.68 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.94 | 2.33 | 1.58 | 1.53 | 1.53 |
| Free Cash Flow Per Share | 1.68 | 2.15 | 1.39 | 1.33 | 1.36 |
| Dividend Paid and CapEx Coverage Ratio | 2.92 | 4.23 | 2.36 | 2.72 | 3.90 |
| Capital Expenditure Coverage Ratio | 7.36 | 13.05 | 8.41 | 7.52 | 8.83 |
| Operating Cash Flow Coverage Ratio | 0.66 | 0.66 | 0.46 | 0.38 | 0.31 |
| Operating Cash Flow to Sales Ratio | 0.15 | 0.17 | 0.12 | 0.11 | 0.14 |
| Free Cash Flow Yield | 6.59% | 8.28% | 4.44% | 3.77% | 3.24% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 37.50 | 31.71 | 34.84 | 29.94 | 52.83 |
| Price-to-Sales (P/S) Ratio | 1.91 | 1.87 | 2.47 | 2.55 | 3.85 |
| Price-to-Book (P/B) Ratio | 2.81 | 2.79 | 2.88 | 2.96 | 3.75 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 15.18 | 12.08 | 22.50 | 26.52 | 30.88 |
| Price-to-Operating Cash Flow Ratio | 13.12 | 11.15 | 19.83 | 22.99 | 27.38 |
| Price-to-Earnings Growth (PEG) Ratio | -2.20 | -3.57 | -1.47 | 0.63 | 1.10 |
| Enterprise Value Multiple | 13.50 | 11.52 | 15.38 | 15.64 | 30.69 |
| Enterprise Value | 1.01B | 1.04B | 1.20B | 1.35B | 1.54B |
| EV to EBITDA | 13.50 | 11.52 | 15.38 | 15.64 | 30.69 |
| EV to Sales | 2.00 | 1.97 | 2.50 | 2.59 | 3.96 |
| EV to Free Cash Flow | 15.92 | 12.72 | 22.77 | 26.98 | 31.77 |
| EV to Operating Cash Flow | 13.76 | 11.75 | 20.07 | 23.39 | 28.18 |
| Tangible Book Value Per Share | -3.71 | -4.84 | -0.22 | 0.60 | -0.35 |
| Shareholders’ Equity Per Share | 9.09 | 9.33 | 10.84 | 11.91 | 11.20 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.06 | 0.27 | 0.26 | 0.26 | 0.21 |
| Revenue Per Share | 13.35 | 13.91 | 12.64 | 13.83 | 10.91 |
| Net Income Per Share | 0.68 | 0.82 | 0.90 | 1.18 | 0.80 |
| Tax Burden | 1.08 | 0.77 | 0.77 | 0.75 | 0.79 |
| Interest Burden | 0.72 | 0.86 | 0.90 | 1.04 | 1.23 |
| Research & Development to Revenue | 0.13 | 0.13 | 0.11 | 0.09 | 0.09 |
| SG&A to Revenue | 0.52 | 0.50 | 0.49 | 0.10 | 0.10 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.88 | 2.98 | 1.76 | 1.32 | 1.93 |
Currency in EUR
