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Lakeland Financial (LKFN) Ratios
Lakeland Financial Ratios
LKFN's free cash flow for Q3 2026 was $40.13M. For the 2026 fiscal year, LKFN's free cash flow was decreased by $-1.56M and operating cash flow was $41.68M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.03 | 0.10 | 0.21 | 0.24 | 0.37 |
| Quick Ratio | 0.03 | 0.10 | 0.21 | 0.24 | 0.37 |
| Cash Ratio | 0.01 | 0.03 | 0.03 | 0.02 | 0.12 |
| Solvency Ratio | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Operating Cash Flow Ratio | 0.02 | 0.02 | 0.02 | 0.03 | 0.02 |
| Short-Term Operating Cash Flow Coverage | 0.68 | 0.00 | 0.00 | 7.70 | 0.00 |
| Net Current Asset Value | $ -6.06B | $ -5.37B | $ -4.64B | $ -4.52B | $ -3.75B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.03 | 0.00 | 0.01 | 0.05 | 0.01 |
| Debt-to-Equity Ratio | 0.24 | 0.00 | 0.08 | 0.52 | 0.11 |
| Debt-to-Capital Ratio | 0.19 | 0.00 | 0.07 | 0.34 | 0.10 |
| Long-Term Debt-to-Capital Ratio | 0.02 | 0.00 | 0.07 | 0.33 | 0.10 |
| Financial Leverage Ratio | 9.17 | 9.77 | 10.04 | 11.31 | 9.30 |
| Debt Service Coverage Ratio | 0.34 | 0.56 | 0.68 | 1.88 | 6.88 |
| Interest Coverage Ratio | 0.82 | 0.63 | 0.75 | 3.41 | 7.76 |
| Debt to Market Cap | 0.13 | 0.00 | 0.03 | 0.16 | 0.04 |
| Interest Debt Per Share | 13.15 | 6.87 | 7.66 | 13.07 | 3.54 |
| Net Debt to EBITDA | 0.97 | -1.43 | -0.87 | 1.26 | -4.83 |
| Profitability Margins | |||||
| Gross Profit Margin | 60.99% | 55.06% | 61.31% | 83.64% | 93.19% |
| EBIT Margin | 29.78% | 25.97% | 28.07% | 44.47% | 49.36% |
| EBITDA Margin | 31.20% | 27.36% | 29.64% | 46.88% | 52.88% |
| Operating Profit Margin | 29.78% | 25.97% | 28.07% | 44.47% | 49.36% |
| Pretax Profit Margin | 29.78% | 25.97% | 28.07% | 44.47% | 49.36% |
| Net Profit Margin | 24.51% | 21.74% | 23.85% | 36.89% | 40.23% |
| Continuous Operations Profit Margin | 24.51% | 21.74% | 23.85% | 36.89% | 40.23% |
| Net Income Per EBT | 82.30% | 83.69% | 84.99% | 82.94% | 81.51% |
| EBT Per EBIT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 1.48% | 1.40% | 1.44% | 1.61% | 1.46% |
| Return on Equity (ROE) | 13.56% | 13.67% | 14.43% | 18.25% | 13.58% |
| Return on Capital Employed (ROCE) | 15.25% | 14.65% | 14.10% | 13.22% | 14.33% |
| Return on Invested Capital (ROIC) | 10.40% | 12.26% | 11.98% | 10.72% | 11.68% |
| Return on Tangible Assets | 1.48% | 1.40% | 1.44% | 1.62% | 1.46% |
| Earnings Yield | 7.07% | 5.29% | 5.62% | 5.57% | 4.69% |
| Efficiency Ratios | |||||
| Receivables Turnover | 14.54 | 15.12 | 13.10 | 10.05 | 13.46 |
| Payables Turnover | 0.00 | 12.78 | 7.28 | 14.46 | 6.19 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 6.43 | 7.11 | 6.79 | 4.84 | 4.01 |
| Asset Turnover | 0.06 | 0.06 | 0.06 | 0.04 | 0.04 |
| Working Capital Turnover Ratio | -0.07 | -0.09 | -0.09 | -0.07 | -0.06 |
| Cash Conversion Cycle | 25.10 | -4.41 | -22.28 | 11.06 | -31.87 |
| Days of Sales Outstanding | 25.10 | 24.15 | 27.86 | 36.31 | 27.11 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 0.00 | 28.56 | 50.14 | 25.25 | 58.98 |
| Operating Cycle | 25.10 | 24.15 | 27.86 | 36.31 | 27.11 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.48 | 3.99 | 4.45 | 6.63 | 4.47 |
| Free Cash Flow Per Share | 4.05 | 3.66 | 4.22 | 6.44 | 4.22 |
| Dividend Paid and CapEx Coverage Ratio | 1.84 | 1.77 | 2.15 | 3.71 | 2.79 |
| Capital Expenditure Coverage Ratio | 10.33 | 11.87 | 19.03 | 35.13 | 18.45 |
| Operating Cash Flow Coverage Ratio | 0.62 | 0.00 | 2.28 | 0.57 | 1.52 |
| Operating Cash Flow to Sales Ratio | 0.27 | 0.24 | 0.29 | 0.60 | 0.48 |
| Free Cash Flow Yield | 7.10% | 5.32% | 6.47% | 8.83% | 5.27% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 14.19 | 18.89 | 17.79 | 17.94 | 21.33 |
| Price-to-Sales (P/S) Ratio | 3.47 | 4.11 | 4.24 | 6.62 | 8.58 |
| Price-to-Book (P/B) Ratio | 1.92 | 2.58 | 2.57 | 3.27 | 2.90 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 14.09 | 18.81 | 15.45 | 11.32 | 18.97 |
| Price-to-Operating Cash Flow Ratio | 12.73 | 17.23 | 14.64 | 11.00 | 17.95 |
| Price-to-Earnings Growth (PEG) Ratio | 1.36 | -34.57 | -1.77 | 2.18 | 1.57 |
| Enterprise Value Multiple | 12.08 | 13.58 | 13.45 | 15.38 | 11.39 |
| Enterprise Value | 1.59B | 1.60B | 1.57B | 2.03B | 1.43B |
| EV to EBITDA | 12.08 | 13.58 | 13.45 | 15.38 | 11.39 |
| EV to Sales | 3.77 | 3.71 | 3.98 | 7.21 | 6.02 |
| EV to Free Cash Flow | 15.31 | 17.02 | 14.51 | 12.34 | 13.32 |
| EV to Operating Cash Flow | 13.83 | 15.59 | 13.74 | 11.98 | 12.60 |
| Tangible Book Value Per Share | 29.56 | 26.44 | 25.18 | 22.09 | 27.47 |
| Shareholders’ Equity Per Share | 29.75 | 26.63 | 25.37 | 22.28 | 27.67 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.16 | 0.15 | 0.17 | 0.18 |
| Revenue Per Share | 16.46 | 16.75 | 15.35 | 11.02 | 9.34 |
| Net Income Per Share | 4.03 | 3.64 | 3.66 | 4.07 | 3.76 |
| Tax Burden | 0.82 | 0.84 | 0.85 | 0.83 | 0.82 |
| Interest Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.18 | 0.16 | 0.16 | 0.22 | 0.25 |
| Stock-Based Compensation to Revenue | 0.02 | 0.01 | 0.01 | 0.03 | 0.03 |
| Income Quality | 1.11 | 1.10 | 1.22 | 1.63 | 1.19 |
Currency in USD
