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Lucas GC Limited (LGCL) Ratios
Lucas GC Limited Ratios
LGCL's free cash flow for Q2 2026 was $-21.84M. For the 2026 fiscal year, LGCL's free cash flow was decreased by $-30.19M and operating cash flow was $8.35M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.61 | 1.91 | 2.43 | 1.59 | 1.33 |
| Quick Ratio | 1.61 | 1.91 | 2.43 | 1.59 | 1.33 |
| Cash Ratio | 0.22 | 0.22 | 0.32 | 0.06 | 0.05 |
| Solvency Ratio | 0.16 | 0.35 | 0.86 | 2.22 | 1.80 |
| Operating Cash Flow Ratio | 0.25 | 0.15 | -0.38 | -0.02 | 0.06 |
| Short-Term Operating Cash Flow Coverage | 0.37 | 0.30 | -0.92 | -0.38 | 0.00 |
| Net Current Asset Value | $ 85.47M | $ 125.75M | $ 136.11M | $ 177.99M | $ 169.68M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.21 | 0.17 | 0.14 | 0.19 | 0.00 |
| Debt-to-Equity Ratio | 0.30 | 0.26 | 0.20 | 0.06 | 0.00 |
| Debt-to-Capital Ratio | 0.23 | 0.21 | 0.17 | 0.06 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.46 | 1.53 | 1.50 | 0.30 | 2.79 |
| Debt Service Coverage Ratio | 0.31 | 0.68 | 1.98 | 6.01 | 571.81 |
| Interest Coverage Ratio | 10.65 | 17.25 | 75.83 | 0.00 | 545.79 |
| Debt to Market Cap | 2.60 | 0.20 | 0.02 | 0.00 | 0.00 |
| Interest Debt Per Share | 5017.59 | 35.69 | 20.58 | 3.39 | 0.03 |
| Net Debt to EBITDA | 2.00 | 1.02 | 0.13 | -0.01 | -0.18 |
| Profitability Margins | |||||
| Gross Profit Margin | 33.78% | 33.61% | 28.40% | 4.17% | 4.26% |
| EBIT Margin | 1.89% | 2.63% | 4.59% | 4.13% | 5.69% |
| EBITDA Margin | 3.19% | 3.47% | 4.89% | 4.56% | 5.92% |
| Operating Profit Margin | 1.89% | 2.63% | 4.59% | 4.13% | 5.69% |
| Pretax Profit Margin | 1.20% | 2.81% | 4.77% | 4.67% | 6.07% |
| Net Profit Margin | 0.94% | 3.74% | 5.27% | 4.71% | 6.06% |
| Continuous Operations Profit Margin | 0.95% | 3.77% | 5.30% | 4.75% | 6.10% |
| Net Income Per EBT | 78.24% | 132.99% | 110.48% | 100.91% | 99.87% |
| EBT Per EBIT | 63.52% | 106.81% | 103.82% | 113.26% | 106.59% |
| Return on Assets (ROA) | 2.10% | 9.87% | 26.61% | 104.14% | 111.35% |
| Return on Equity (ROE) | 3.05% | 15.14% | 40.01% | 31.20% | 311.16% |
| Return on Capital Employed (ROCE) | 6.09% | 10.54% | 34.44% | -35.66% | -33.92% |
| Return on Invested Capital (ROIC) | 3.69% | 8.40% | 28.69% | 36.79% | 70.28% |
| Return on Tangible Assets | 2.27% | 10.73% | 26.61% | 104.14% | 111.35% |
| Earnings Yield | 26.03% | 11.62% | 3.86% | 1.82% | 2.17% |
| Efficiency Ratios | |||||
| Receivables Turnover | 32.97 | 17.42 | 52.37 | 7.46 | 11.26 |
| Payables Turnover | 18.89 | 15.09 | 29.97 | 0.94 | 0.71 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 6.57 | 12.50 | 30.46 | 129.09 | 138.05 |
| Asset Turnover | 2.23 | 2.64 | 5.05 | 22.09 | 18.38 |
| Working Capital Turnover Ratio | 9.60 | 8.12 | 14.14 | 12.79 | 14.12 |
| Cash Conversion Cycle | -8.26 | -3.24 | -5.21 | -338.81 | -480.37 |
| Days of Sales Outstanding | 11.07 | 20.96 | 6.97 | 48.93 | 32.42 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 19.33 | 24.20 | 12.18 | 387.74 | 512.79 |
| Operating Cycle | 11.07 | 20.96 | 6.97 | 48.93 | 32.42 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1811.63 | 10.34 | -18.56 | -1.13 | 4.73 |
| Free Cash Flow Per Share | -2388.84 | -29.20 | -24.73 | -2.15 | 2.84 |
| Dividend Paid and CapEx Coverage Ratio | 0.43 | 0.26 | -3.01 | -1.10 | 2.51 |
| Capital Expenditure Coverage Ratio | 0.43 | 0.26 | -3.01 | -1.10 | 2.51 |
| Operating Cash Flow Coverage Ratio | 0.37 | 0.30 | -0.92 | -0.33 | 0.00 |
| Operating Cash Flow to Sales Ratio | 0.03 | 0.02 | -0.02 | -0.00 | 0.01 |
| Free Cash Flow Yield | -125.94% | -16.65% | -2.41% | -0.22% | 0.31% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 3.87 | 8.60 | 25.88 | 54.81 | 46.18 |
| Price-to-Sales (P/S) Ratio | 0.04 | 0.32 | 1.36 | 2.58 | 2.80 |
| Price-to-Book (P/B) Ratio | 0.12 | 1.30 | 10.35 | 17.10 | 143.69 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -0.79 | -6.01 | -41.44 | -462.40 | 322.48 |
| Price-to-Operating Cash Flow Ratio | 1.05 | 16.96 | -55.21 | -882.26 | 194.09 |
| Price-to-Earnings Growth (PEG) Ratio | -0.05 | -0.18 | 0.19 | -5.15 | -0.23 |
| Enterprise Value Multiple | 3.13 | 10.31 | 28.04 | 56.64 | 47.04 |
| Enterprise Value | 101.16M | 379.94M | 2.02B | 1.98B | 1.82B |
| EV to EBITDA | 3.13 | 10.31 | 28.04 | 56.64 | 47.04 |
| EV to Sales | 0.10 | 0.36 | 1.37 | 2.58 | 2.79 |
| EV to Free Cash Flow | -2.20 | -6.67 | -41.63 | -462.32 | 321.26 |
| EV to Operating Cash Flow | 2.90 | 18.82 | -55.47 | -882.11 | 193.35 |
| Tangible Book Value Per Share | 14498.23 | 119.42 | 100.23 | -43.14 | 6.41 |
| Shareholders’ Equity Per Share | 16159.28 | 134.68 | 98.99 | 58.25 | 6.38 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | -0.34 | -0.11 | -0.02 | -0.01 |
| Revenue Per Share | 52597.92 | 544.90 | 751.52 | 385.39 | 327.91 |
| Net Income Per Share | 493.64 | 20.39 | 39.60 | 18.17 | 19.86 |
| Tax Burden | 0.78 | 1.33 | 1.10 | 1.01 | 1.00 |
| Interest Burden | 0.64 | 1.07 | 1.04 | 1.13 | 1.07 |
| Research & Development to Revenue | 0.17 | 0.16 | 0.11 | 0.10 | 0.11 |
| SG&A to Revenue | 0.15 | 0.15 | 0.07 | 0.06 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 3.67 | 0.50 | -0.47 | -0.06 | 0.24 |
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