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AMOS LUZON DEVELOPMENT AND ENERGY GROUP LTD (IL:LUZN)
:LUZN
Israel Market
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Luzon Group (LUZN) Ratios

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Luzon Group Ratios

IL:LUZN's free cash flow for Q2 2025 was 0.19. For the 2025 fiscal year, IL:LUZN's free cash flow was decreased by and operating cash flow was 0.09. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
1.81 1.67 1.69 1.92 1.72
Quick Ratio
0.98 0.84 0.72 1.08 0.69
Cash Ratio
0.29 0.29 0.21 0.27 0.27
Solvency Ratio
0.02 0.08 0.06 0.09 0.07
Operating Cash Flow Ratio
-1.19 0.17 -0.09 0.17 0.10
Short-Term Operating Cash Flow Coverage
-2.46 0.38 -0.25 0.61 0.32
Net Current Asset Value
-730.74M 32.26M 57.81M 121.78M 61.06M
Leverage Ratios
Debt-to-Assets Ratio
0.56 0.46 0.42 0.45 0.44
Debt-to-Equity Ratio
2.98 1.77 1.65 2.24 3.35
Debt-to-Capital Ratio
0.75 0.64 0.62 0.69 0.77
Long-Term Debt-to-Capital Ratio
0.69 0.49 0.49 0.59 0.68
Financial Leverage Ratio
5.29 3.86 3.92 4.99 7.60
Debt Service Coverage Ratio
0.20 0.39 0.26 0.62 0.41
Interest Coverage Ratio
2.31 3.49 2.38 4.05 3.71
Debt to Market Cap
1.27 1.35 1.05 1.00 2.17
Interest Debt Per Share
4.93 2.63 1.80 1.84 2.13
Net Debt to EBITDA
13.90 3.58 5.43 3.47 4.10
Profitability Margins
Gross Profit Margin
18.55%20.63%16.79%17.80%17.13%
EBIT Margin
12.65%21.77%13.28%13.50%11.21%
EBITDA Margin
13.73%22.97%10.85%13.52%11.35%
Operating Profit Margin
12.03%18.73%9.70%11.57%10.13%
Pretax Profit Margin
9.32%16.40%9.20%10.10%8.50%
Net Profit Margin
3.55%11.82%6.63%8.27%6.83%
Continuous Operations Profit Margin
6.79%13.38%6.63%8.94%6.89%
Net Income Per EBT
38.12%72.11%72.07%81.87%80.35%
EBT Per EBIT
77.42%87.52%94.82%87.25%83.93%
Return on Assets (ROA)
0.90%4.81%3.73%5.94%4.64%
Return on Equity (ROE)
5.07%18.58%14.61%29.61%35.29%
Return on Capital Employed (ROCE)
4.18%13.29%9.66%14.37%12.84%
Return on Invested Capital (ROIC)
2.55%8.02%5.32%9.63%8.02%
Return on Tangible Assets
1.05%5.35%3.77%6.01%4.69%
Earnings Yield
2.09%14.76%9.73%14.53%23.61%
Efficiency Ratios
Receivables Turnover
1.94 6.17 4.51 5.43 5.70
Payables Turnover
3.18 5.99 5.59 12.30 205.13
Inventory Turnover
0.92 0.91 1.12 1.66 1.18
Fixed Asset Turnover
17.64 23.65 25.33 37.03 46.86
Asset Turnover
0.25 0.41 0.56 0.72 0.68
Working Capital Turnover Ratio
1.07 1.62 1.66 1.94 2.14
Cash Conversion Cycle
470.42 399.17 342.97 256.99 372.00
Days of Sales Outstanding
188.34 59.14 80.87 67.27 63.99
Days of Inventory Outstanding
397.01 400.97 327.34 219.40 309.78
Days of Payables Outstanding
114.92 60.95 65.24 29.68 1.78
Operating Cycle
585.34 460.12 408.21 286.67 373.77
Cash Flow Ratios
Operating Cash Flow Per Share
-2.76 0.38 -0.16 0.27 0.21
Free Cash Flow Per Share
-2.80 0.33 -0.19 0.21 0.21
CapEx Per Share
0.04 0.06 0.03 0.06 <0.01
Free Cash Flow to Operating Cash Flow
1.01 0.86 1.18 0.77 0.99
Dividend Paid and CapEx Coverage Ratio
-19.91 6.91 -5.58 4.39 69.83
Capital Expenditure Coverage Ratio
-69.12 6.91 -5.58 4.39 69.83
Operating Cash Flow Coverage Ratio
-0.57 0.15 -0.10 0.16 0.10
Operating Cash Flow to Sales Ratio
-1.27 0.17 -0.07 0.10 0.07
Free Cash Flow Yield
-75.26%18.48%-12.48%13.21%22.57%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
47.74 6.78 10.28 6.88 4.23
Price-to-Sales (P/S) Ratio
1.72 0.80 0.68 0.57 0.29
Price-to-Book (P/B) Ratio
2.27 1.26 1.50 2.04 1.49
Price-to-Free Cash Flow (P/FCF) Ratio
-1.33 5.41 -8.01 7.57 4.43
Price-to-Operating Cash Flow Ratio
-1.33 4.63 -9.45 5.85 4.37
Price-to-Earnings Growth (PEG) Ratio
-0.02 0.09 -0.30 1.51 -0.97
Price-to-Fair Value
2.27 1.26 1.50 2.04 1.49
Enterprise Value Multiple
26.39 7.07 11.72 7.68 6.65
Enterprise Value
3.19B 1.46B 1.13B 1.15B 828.66M
EV to EBITDA
26.39 7.07 11.72 7.68 6.65
EV to Sales
3.62 1.62 1.27 1.04 0.75
EV to Free Cash Flow
-2.81 10.97 -14.94 13.81 11.55
EV to Operating Cash Flow
-2.85 9.38 -17.61 10.67 11.39
Tangible Book Value Per Share
1.32 1.09 1.17 1.01 1.06
Shareholders’ Equity Per Share
1.62 1.41 1.03 0.79 0.61
Tax and Other Ratios
Effective Tax Rate
0.27 0.18 0.28 0.18 0.20
Revenue Per Share
2.17 2.22 2.27 2.81 3.15
Net Income Per Share
0.08 0.26 0.15 0.23 0.22
Tax Burden
0.38 0.72 0.72 0.82 0.80
Interest Burden
0.74 0.75 0.69 0.75 0.76
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.01 0.01 0.02 <0.01 0.02
Stock-Based Compensation to Revenue
<0.01 <0.01 <0.01 0.00 0.00
Income Quality
-18.75 1.29 -1.11 1.18 0.97
Currency in ILS
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