Lincoln National (0JV3) Ratios
Lincoln National Ratios
GB:0JV3's free cash flow for Q2 2026 was $-558.00M. For the 2026 fiscal year, GB:0JV3's free cash flow was increased by $0.00 and operating cash flow was $-558.00M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.47 | 3.22 | 0.00 | 163.95 | 474.11 |
| Quick Ratio | 0.47 | 3.22 | 0.00 | 173.96 | 498.82 |
| Cash Ratio | 0.06 | 0.34 | 0.00 | 4.46 | 8.71 |
| Solvency Ratio | 0.00 | 0.01 | -0.00 | 0.00 | 0.01 |
| Operating Cash Flow Ratio | -0.00 | -0.12 | 0.00 | 4.81 | -0.72 |
| Short-Term Operating Cash Flow Coverage | -0.42 | -6.69 | -8.30 | 7.22 | -0.72 |
| Net Current Asset Value | $ -330.77B | $ -327.10B | $ -365.52B | $ -206.15B | $ -224.80B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Debt-to-Equity Ratio | 0.59 | 0.77 | 0.89 | 1.27 | 0.33 |
| Debt-to-Capital Ratio | 0.37 | 0.43 | 0.47 | 0.56 | 0.25 |
| Long-Term Debt-to-Capital Ratio | 0.36 | 0.42 | 0.46 | 0.54 | 0.26 |
| Financial Leverage Ratio | 38.25 | 47.26 | 54.03 | 65.51 | 19.11 |
| Debt Service Coverage Ratio | 2.24 | 5.83 | -0.65 | 2.18 | 7.19 |
| Interest Coverage Ratio | 5.89 | 11.97 | -3.47 | 6.10 | 17.20 |
| Debt to Market Cap | 0.79 | 1.17 | 1.34 | 1.23 | 0.58 |
| Interest Debt Per Share | 36.45 | 39.16 | 38.05 | 39.40 | 36.80 |
| Net Debt to EBITDA | -1.96 | 0.12 | -3.57 | 1.50 | 0.81 |
| Profitability Margins | |||||
| Gross Profit Margin | 57.34% | 25.55% | 0.43% | 12.86% | 22.15% |
| EBIT Margin | 8.59% | 24.23% | -6.98% | 10.61% | 27.91% |
| EBITDA Margin | 8.59% | 24.76% | -6.60% | 10.95% | 28.19% |
| Operating Profit Margin | 7.35% | 22.36% | -9.80% | 9.11% | 26.37% |
| Pretax Profit Margin | 7.35% | 22.36% | -9.80% | 9.11% | 26.37% |
| Net Profit Margin | 6.46% | 18.21% | -6.42% | 7.17% | 21.46% |
| Continuous Operations Profit Margin | 6.46% | 18.21% | -6.42% | 7.17% | 21.46% |
| Net Income Per EBT | 87.97% | 81.43% | 65.51% | 78.72% | 81.37% |
| EBT Per EBIT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 0.28% | 0.84% | -0.20% | 0.41% | 0.98% |
| Return on Equity (ROE) | 10.79% | 39.61% | -10.91% | 26.62% | 18.64% |
| Return on Capital Employed (ROCE) | 0.52% | 1.08% | -0.31% | 0.52% | 1.20% |
| Return on Invested Capital (ROIC) | 0.46% | 0.88% | -300.80% | 0.60% | 1.41% |
| Return on Tangible Assets | 0.29% | 0.84% | -0.20% | 0.41% | 0.98% |
| Earnings Yield | 14.47% | 60.45% | -16.44% | 25.85% | 29.54% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.63 | 0.63 | 0.39 | 0.95 | 0.87 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | -2.20 | -1.85 |
| Fixed Asset Turnover | 0.00 | 0.00 | 0.00 | 135.21 | 119.76 |
| Asset Turnover | 0.04 | 0.05 | 0.03 | 0.06 | 0.05 |
| Working Capital Turnover Ratio | -0.76 | 0.94 | 0.19 | 0.14 | 0.25 |
| Cash Conversion Cycle | 583.90 | 583.34 | 930.13 | 218.59 | 223.34 |
| Days of Sales Outstanding | 583.90 | 583.34 | 930.13 | 384.75 | 420.77 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | -166.16 | -197.43 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cycle | 583.90 | 583.34 | 930.13 | 218.59 | 223.34 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.91 | -11.75 | -12.23 | 21.10 | -1.16 |
| Free Cash Flow Per Share | -0.91 | -11.75 | -12.23 | 21.10 | -1.16 |
| Dividend Paid and CapEx Coverage Ratio | -0.40 | -5.04 | -5.36 | 11.64 | -0.68 |
| Capital Expenditure Coverage Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cash Flow Coverage Ratio | -0.03 | -0.32 | -0.34 | 0.56 | -0.03 |
| Operating Cash Flow to Sales Ratio | -0.01 | -0.11 | -0.18 | 0.19 | -0.01 |
| Free Cash Flow Yield | -2.05% | -37.05% | -45.35% | 68.69% | -1.70% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 7.48 | 1.70 | -6.08 | 3.87 | 3.39 |
| Price-to-Sales (P/S) Ratio | 0.45 | 0.30 | 0.39 | 0.28 | 0.73 |
| Price-to-Book (P/B) Ratio | 0.75 | 0.66 | 0.66 | 1.03 | 0.63 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -48.71 | -2.70 | -2.20 | 1.46 | -58.94 |
| Price-to-Operating Cash Flow Ratio | -48.71 | -2.70 | -2.20 | 1.46 | -58.94 |
| Price-to-Earnings Growth (PEG) Ratio | -0.11 | -0.00 | 0.04 | -0.06 | 0.00 |
| Enterprise Value Multiple | 3.24 | 1.34 | -9.48 | 4.04 | 3.39 |
| Enterprise Value | 5.06B | 5.97B | 7.33B | 8.37B | 16.80B |
| EV to EBITDA | 3.24 | 1.34 | -9.48 | 4.04 | 3.39 |
| EV to Sales | 0.28 | 0.33 | 0.63 | 0.44 | 0.95 |
| EV to Free Cash Flow | -30.32 | -2.98 | -3.53 | 2.32 | -77.43 |
| EV to Operating Cash Flow | -30.32 | -2.98 | -3.53 | 2.32 | -77.43 |
| Tangible Book Value Per Share | -16.78 | 35.98 | 33.90 | 17.86 | 95.72 |
| Shareholders’ Equity Per Share | 59.70 | 48.40 | 40.65 | 29.83 | 108.20 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.12 | 0.19 | 0.34 | 0.21 | 0.19 |
| Revenue Per Share | 99.70 | 105.29 | 69.07 | 110.67 | 93.96 |
| Net Income Per Share | 6.44 | 19.17 | -4.43 | 7.94 | 20.16 |
| Tax Burden | 0.88 | 0.81 | 0.66 | 0.79 | 0.81 |
| Interest Burden | 0.85 | 0.92 | 1.41 | 0.86 | 0.95 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.15 | 0.22 | 0.13 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.14 | -0.61 | 2.76 | 2.66 | -0.06 |
Currency in USD
