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Legal & General (LGEN) Ratios
Legal & General Ratios
GB:LGEN's free cash flow for Q2 2026 was $-3.21B. For the 2026 fiscal year, GB:LGEN's free cash flow was decreased by $-173.00M and operating cash flow was $-3.03B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 59.08 | 22.42 | 59.29 | 287.55 | 0.33 |
| Quick Ratio | 59.08 | 20.73 | 59.29 | 276.08 | 0.30 |
| Cash Ratio | 38.95 | 53.05 | 59.29 | 210.83 | 0.22 |
| Solvency Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cash Flow Ratio | 10.36 | -14.16 | -41.17 | 118.98 | -0.00 |
| Short-Term Operating Cash Flow Coverage | 0.22 | -14.16 | -0.56 | 99.34 | -0.91 |
| Net Current Asset Value | $ -554.02B | $ -533.62B | $ -496.80B | $ -444.72B | $ -539.89B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.04 | 0.01 | 0.01 | 0.01 | 0.01 |
| Debt-to-Equity Ratio | 11.00 | 2.17 | 1.27 | 0.98 | 0.49 |
| Debt-to-Capital Ratio | 0.92 | 0.68 | 0.56 | 0.50 | 0.33 |
| Long-Term Debt-to-Capital Ratio | 0.68 | 0.68 | 0.54 | 0.48 | 0.31 |
| Financial Leverage Ratio | 255.05 | 153.37 | 108.18 | 91.03 | 52.40 |
| Debt Service Coverage Ratio | 0.04 | 0.83 | 0.03 | 2.37 | 5.16 |
| Interest Coverage Ratio | 2.92 | 0.89 | 0.22 | 2.99 | 8.46 |
| Debt to Market Cap | 1.68 | 0.57 | 2.10 | 0.36 | 0.30 |
| Interest Debt Per Share | 4.45 | 1.37 | 1.09 | 0.97 | 0.96 |
| Net Debt to EBITDA | 7.25 | -12.72 | -34.03 | -24.41 | -3.80 |
| Profitability Margins | |||||
| Gross Profit Margin | 70.10% | 97.13% | 96.86% | 97.15% | 96.83% |
| EBIT Margin | 4.60% | 5.43% | 3.82% | 11.36% | 29.96% |
| EBITDA Margin | 4.60% | 5.43% | 3.82% | 12.37% | 31.49% |
| Operating Profit Margin | 3.43% | 2.56% | 0.69% | 8.52% | 26.80% |
| Pretax Profit Margin | 3.43% | 2.56% | 0.69% | 8.52% | 26.80% |
| Net Profit Margin | 2.07% | 1.47% | 4.13% | 7.68% | 22.08% |
| Continuous Operations Profit Margin | 2.16% | 1.50% | 4.00% | 7.67% | 22.00% |
| Net Income Per EBT | 60.44% | 57.53% | 601.32% | 90.21% | 82.40% |
| EBT Per EBIT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 0.09% | 0.04% | 0.09% | 0.15% | 0.36% |
| Return on Equity (ROE) | 21.81% | 5.38% | 9.47% | 14.08% | 18.67% |
| Return on Capital Employed (ROCE) | 0.14% | 0.06% | 0.01% | 0.17% | 0.50% |
| Return on Invested Capital (ROIC) | 0.09% | 0.04% | 0.01% | 0.15% | 0.40% |
| Return on Tangible Assets | 0.09% | 0.04% | 0.09% | 0.15% | 0.36% |
| Earnings Yield | 3.33% | 1.41% | 3.08% | 5.30% | 11.62% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.72 | 1.84 | 0.00 | 0.94 | 1.60 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventory Turnover | 0.00 | 0.70 | 0.00 | 0.15 | 0.14 |
| Fixed Asset Turnover | 72.43 | 32.82 | 35.14 | 40.45 | 38.37 |
| Asset Turnover | 0.04 | 0.02 | 0.02 | 0.02 | 0.02 |
| Working Capital Turnover Ratio | 1.49 | 0.96 | 0.32 | -97.08 | -0.25 |
| Cash Conversion Cycle | 134.18 | 719.25 | 0.00 | 2871.39 | -88928.80 |
| Days of Sales Outstanding | 134.18 | 198.24 | 0.00 | 388.13 | 228.04 |
| Days of Inventory Outstanding | 0.00 | 521.01 | 0.00 | 2483.26 | 2537.62 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 91694.46 |
| Operating Cycle | 134.18 | 719.25 | 0.00 | 2871.39 | 2765.66 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.80 | -0.76 | -2.41 | 3.46 | -0.03 |
| Free Cash Flow Per Share | 0.79 | -0.77 | -2.45 | 3.43 | -0.06 |
| Dividend Paid and CapEx Coverage Ratio | 3.50 | -3.36 | -10.11 | 15.71 | -0.13 |
| Capital Expenditure Coverage Ratio | 89.18 | -46.80 | -60.10 | 109.43 | -0.82 |
| Operating Cash Flow Coverage Ratio | 0.18 | -0.58 | -2.33 | 3.74 | -0.03 |
| Operating Cash Flow to Sales Ratio | 0.19 | -0.34 | -1.29 | 2.01 | -0.02 |
| Free Cash Flow Yield | 30.06% | -33.57% | -97.50% | 137.35% | -2.12% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 31.37 | 79.52 | 32.50 | 18.85 | 8.60 |
| Price-to-Sales (P/S) Ratio | 0.62 | 1.04 | 1.34 | 1.45 | 1.90 |
| Price-to-Book (P/B) Ratio | 6.55 | 3.81 | 3.08 | 2.65 | 1.61 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 3.33 | -2.98 | -1.03 | 0.73 | -47.16 |
| Price-to-Operating Cash Flow Ratio | 3.29 | -3.04 | -1.04 | 0.72 | -104.37 |
| Price-to-Earnings Growth (PEG) Ratio | 0.17 | -1.31 | -0.40 | 1.60 | 0.33 |
| Enterprise Value Multiple | 20.78 | 6.49 | 1.09 | -12.71 | 2.24 |
| Enterprise Value | 22.98B | 4.57B | 459.56M | -16.02B | 6.54B |
| EV to EBITDA | 20.78 | 6.49 | 1.09 | -12.71 | 2.24 |
| EV to Sales | 0.96 | 0.35 | 0.04 | -1.57 | 0.70 |
| EV to Free Cash Flow | 5.11 | -1.01 | -0.03 | -0.79 | -17.49 |
| EV to Operating Cash Flow | 5.05 | -1.03 | -0.03 | -0.78 | -38.70 |
| Tangible Book Value Per Share | 0.34 | 0.51 | 0.72 | 1.95 | 1.76 |
| Shareholders’ Equity Per Share | 0.40 | 0.60 | 0.82 | 0.94 | 1.85 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.37 | 0.41 | -4.83 | 0.10 | 0.18 |
| Revenue Per Share | 4.21 | 2.20 | 1.87 | 1.72 | 1.57 |
| Net Income Per Share | 0.09 | 0.03 | 0.08 | 0.13 | 0.35 |
| Tax Burden | 0.60 | 0.58 | 6.01 | 0.90 | 0.82 |
| Interest Burden | 0.75 | 0.47 | 0.18 | 0.75 | 0.89 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.00 | 0.00 | 0.09 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.01 | 0.01 | 0.00 |
| Income Quality | 9.53 | -22.80 | -31.17 | 9.02 | -0.08 |
Currency in GBP