Want to see LINE full AI Analyst Report?
Lineage, Inc. (LINE) Ratios
Lineage, Inc. Ratios
LINE's free cash flow for Q2 2026 was $186.00M. For the 2026 fiscal year, LINE's free cash flow was decreased by $-125.00M and operating cash flow was $311.00M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.80 | 0.86 | 0.92 | 1.15 | 1.19 |
| Quick Ratio | 0.71 | 0.74 | 0.79 | 1.02 | 1.05 |
| Cash Ratio | 0.04 | 0.12 | 0.05 | 0.14 | 0.20 |
| Solvency Ratio | 0.08 | 0.02 | 0.05 | 0.05 | 0.04 |
| Operating Cash Flow Ratio | 0.61 | 0.47 | 0.58 | 0.41 | 0.32 |
| Short-Term Operating Cash Flow Coverage | 6.93 | 12.55 | 33.17 | 13.76 | 16.92 |
| Net Current Asset Value | $ -8.70B | $ -7.68B | $ -11.59B | $ -11.05B | $ -9.90B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.45 | 0.37 | 0.59 | 0.58 | 0.59 |
| Debt-to-Equity Ratio | 1.05 | 0.80 | 2.19 | 2.07 | 2.21 |
| Debt-to-Capital Ratio | 0.51 | 0.44 | 0.69 | 0.67 | 0.69 |
| Long-Term Debt-to-Capital Ratio | 0.45 | 0.36 | 0.64 | 0.63 | 0.64 |
| Financial Leverage Ratio | 2.33 | 2.16 | 3.74 | 3.59 | 3.78 |
| Debt Service Coverage Ratio | 2.60 | 1.07 | 2.05 | 2.29 | 2.60 |
| Interest Coverage Ratio | 0.94 | 0.67 | -0.68 | -0.77 | 0.37 |
| Debt to Market Cap | 0.86 | 0.44 | 0.53 | 0.51 | 0.45 |
| Interest Debt Per Share | 39.14 | 38.83 | 55.36 | 52.55 | 46.68 |
| Net Debt to EBITDA | 8.20 | 12.26 | 8.87 | 10.78 | 14.85 |
| Profitability Margins | |||||
| Gross Profit Margin | 15.42% | 33.00% | 32.80% | 29.53% | 30.54% |
| EBIT Margin | 2.86% | -6.16% | 8.95% | 6.05% | 0.79% |
| EBITDA Margin | 19.57% | 10.24% | 23.17% | 19.81% | 17.10% |
| Operating Profit Margin | 4.71% | 6.76% | -7.45% | -6.03% | 2.37% |
| Pretax Profit Margin | -2.15% | -15.73% | -2.06% | -1.42% | -5.56% |
| Net Profit Margin | -1.83% | -12.43% | -1.44% | -1.28% | -4.14% |
| Continuous Operations Profit Margin | -2.11% | -14.06% | -1.80% | -1.54% | -4.77% |
| Net Income Per EBT | 85.22% | 79.05% | 70.00% | 90.00% | 74.49% |
| EBT Per EBIT | -45.63% | -232.69% | 27.64% | 23.57% | -234.66% |
| Return on Assets (ROA) | -0.51% | -3.56% | -0.41% | -0.34% | -0.93% |
| Return on Equity (ROE) | -1.19% | -7.69% | -1.52% | -1.22% | -3.53% |
| Return on Capital Employed (ROCE) | 1.43% | 2.10% | -2.27% | -1.71% | 0.57% |
| Return on Invested Capital (ROIC) | 1.39% | 1.87% | -1.98% | -1.71% | 0.49% |
| Return on Tangible Assets | -0.67% | -4.68% | -0.54% | -0.45% | -1.25% |
| Earnings Yield | -1.23% | -5.94% | -0.45% | -0.37% | -0.90% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.98 | 6.46 | 5.85 | 5.27 | 5.34 |
| Payables Turnover | 4.13 | 2.93 | 3.16 | 3.21 | 3.17 |
| Inventory Turnover | 31.23 | 19.13 | 20.99 | 22.15 | 17.80 |
| Fixed Asset Turnover | 0.41 | 0.43 | 0.43 | 0.41 | 0.34 |
| Asset Turnover | 0.28 | 0.29 | 0.28 | 0.27 | 0.23 |
| Working Capital Turnover Ratio | -20.72 | -33.69 | 156.43 | 26.41 | 0.00 |
| Cash Conversion Cycle | -15.57 | -48.92 | -35.83 | -28.02 | -26.49 |
| Days of Sales Outstanding | 61.07 | 56.46 | 62.38 | 69.30 | 68.32 |
| Days of Inventory Outstanding | 11.69 | 19.08 | 17.39 | 16.48 | 20.51 |
| Days of Payables Outstanding | 88.33 | 124.46 | 115.60 | 113.80 | 115.32 |
| Operating Cycle | 72.76 | 75.54 | 79.77 | 85.78 | 88.83 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.14 | 3.68 | 3.79 | 2.38 | 1.56 |
| Free Cash Flow Per Share | 0.86 | 0.06 | 0.14 | -1.48 | -1.70 |
| Dividend Paid and CapEx Coverage Ratio | 0.73 | 0.76 | 0.98 | 0.50 | 0.39 |
| Capital Expenditure Coverage Ratio | 1.26 | 1.02 | 1.04 | 0.62 | 0.48 |
| Operating Cash Flow Coverage Ratio | 0.11 | 0.10 | 0.07 | 0.05 | 0.03 |
| Operating Cash Flow to Sales Ratio | 0.18 | 0.13 | 0.15 | 0.10 | 0.09 |
| Free Cash Flow Yield | 2.46% | 0.11% | 0.18% | -1.83% | -2.11% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -81.40 | -15.83 | -220.52 | -270.29 | -111.08 |
| Price-to-Sales (P/S) Ratio | 1.49 | 2.09 | 3.18 | 3.46 | 4.60 |
| Price-to-Book (P/B) Ratio | 0.97 | 1.30 | 3.36 | 3.30 | 3.92 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 40.71 | 932.24 | 566.00 | -54.58 | -47.41 |
| Price-to-Operating Cash Flow Ratio | 8.46 | 15.91 | 21.33 | 33.99 | 51.62 |
| Price-to-Earnings Growth (PEG) Ratio | 0.92 | -0.02 | -9.45 | 4.59 | 0.00 |
| Enterprise Value Multiple | 15.81 | 32.71 | 22.59 | 28.22 | 41.75 |
| Enterprise Value | 16.57B | 17.89B | 27.96B | 27.55B | 26.42B |
| EV to EBITDA | 15.81 | 32.71 | 22.59 | 28.22 | 41.75 |
| EV to Sales | 3.09 | 3.35 | 5.23 | 5.59 | 7.14 |
| EV to Free Cash Flow | 84.55 | 1490.99 | 932.03 | -88.29 | -73.56 |
| EV to Operating Cash Flow | 17.57 | 25.45 | 35.13 | 54.98 | 80.10 |
| Tangible Book Value Per Share | 20.56 | 27.38 | 6.41 | 6.97 | 5.40 |
| Shareholders’ Equity Per Share | 36.17 | 45.23 | 24.03 | 24.51 | 20.59 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.02 | 0.11 | 0.13 | -0.09 | 0.14 |
| Revenue Per Share | 23.49 | 27.96 | 25.41 | 23.38 | 17.56 |
| Net Income Per Share | -0.43 | -3.48 | -0.37 | -0.30 | -0.73 |
| Tax Burden | 0.85 | 0.79 | 0.70 | 0.90 | 0.74 |
| Interest Burden | -0.75 | 2.55 | -0.23 | -0.23 | -7.05 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.11 | 0.10 | 0.09 | 0.08 | 0.08 |
| Stock-Based Compensation to Revenue | 0.02 | 0.04 | 0.00 | 0.00 | 0.00 |
| Income Quality | -8.35 | -0.94 | -8.29 | -6.59 | -1.87 |
Currency in USD