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Liquidity Services (LQDT) Ratios
Liquidity Services Ratios
LQDT's free cash flow for Q3 2026 was $29.41M. For the 2026 fiscal year, LQDT's free cash flow was decreased by $-1.77M and operating cash flow was $31.17M. See a summary of the company’s cash flow.
| Ratios | Sep 25 | Sep 24 | Sep 23 | Sep 22 | Sep 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.38 | 1.27 | 1.19 | 1.03 | 1.19 |
| Quick Ratio | 1.29 | 1.16 | 1.10 | 0.94 | 1.08 |
| Cash Ratio | 1.08 | 0.99 | 0.91 | 0.78 | 0.97 |
| Solvency Ratio | 0.22 | 0.20 | 0.22 | 0.33 | 0.48 |
| Operating Cash Flow Ratio | 0.41 | 0.45 | 0.39 | 0.36 | 0.60 |
| Short-Term Operating Cash Flow Coverage | 12.85 | 13.32 | 11.20 | 9.63 | 15.11 |
| Net Current Asset Value | $ 50.63M | $ 32.61M | $ -422.00K | $ -24.48M | $ 9.68M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.04 | 0.04 | 0.04 | 0.05 | 0.06 |
| Debt-to-Equity Ratio | 0.07 | 0.08 | 0.07 | 0.09 | 0.11 |
| Debt-to-Capital Ratio | 0.06 | 0.07 | 0.06 | 0.09 | 0.10 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.85 | 1.90 | 1.89 | 1.99 | 1.89 |
| Debt Service Coverage Ratio | 7.41 | 5.36 | 6.98 | 5.56 | 13.29 |
| Interest Coverage Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt to Market Cap | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Interest Debt Per Share | 0.46 | 0.47 | 0.35 | 0.45 | 0.44 |
| Net Debt to EBITDA | -3.22 | -3.91 | -2.66 | -2.45 | -2.69 |
| Profitability Margins | |||||
| Gross Profit Margin | 43.81% | 50.97% | 54.74% | 57.36% | 58.19% |
| EBIT Margin | 8.27% | 6.44% | 8.30% | 8.18% | 10.55% |
| EBITDA Margin | 10.46% | 9.78% | 11.88% | 11.86% | 13.26% |
| Operating Profit Margin | 7.36% | 6.44% | 8.30% | 16.93% | 10.55% |
| Pretax Profit Margin | 8.27% | 7.50% | 9.23% | 17.02% | 10.71% |
| Net Profit Margin | 5.89% | 5.50% | 6.67% | 14.40% | 19.78% |
| Continuous Operations Profit Margin | 5.89% | 5.50% | 6.67% | 14.40% | 19.78% |
| Net Income Per EBT | 71.23% | 73.33% | 72.30% | 84.62% | 184.74% |
| EBT Per EBIT | 112.48% | 116.48% | 111.15% | 100.52% | 101.51% |
| Return on Assets (ROA) | 7.49% | 5.76% | 6.86% | 13.14% | 19.93% |
| Return on Equity (ROE) | 13.82% | 10.95% | 12.99% | 26.09% | 37.74% |
| Return on Capital Employed (ROCE) | 16.43% | 12.21% | 14.09% | 25.86% | 18.56% |
| Return on Invested Capital (ROIC) | 11.42% | 8.71% | 9.96% | 21.34% | 18.02% |
| Return on Tangible Assets | 10.85% | 8.50% | 10.27% | 20.00% | 26.50% |
| Earnings Yield | 3.31% | 2.88% | 3.83% | 7.68% | 7.07% |
| Efficiency Ratios | |||||
| Receivables Turnover | 38.21 | 28.02 | 35.95 | 22.07 | 39.83 |
| Payables Turnover | 4.36 | 3.04 | 3.64 | 2.84 | 2.65 |
| Inventory Turnover | 18.89 | 10.42 | 12.80 | 10.22 | 8.64 |
| Fixed Asset Turnover | 16.02 | 12.12 | 11.63 | 8.67 | 8.28 |
| Asset Turnover | 1.27 | 1.05 | 1.03 | 0.91 | 1.01 |
| Working Capital Turnover Ratio | 9.29 | 11.16 | 22.75 | 22.09 | 12.46 |
| Cash Conversion Cycle | -54.87 | -72.19 | -61.65 | -76.09 | -86.23 |
| Days of Sales Outstanding | 9.55 | 13.03 | 10.15 | 16.54 | 9.16 |
| Days of Inventory Outstanding | 19.32 | 35.03 | 28.51 | 35.70 | 42.26 |
| Days of Payables Outstanding | 83.74 | 120.25 | 100.31 | 128.33 | 137.66 |
| Operating Cycle | 28.88 | 48.06 | 38.66 | 52.24 | 51.43 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.16 | 2.30 | 1.51 | 1.39 | 1.96 |
| Free Cash Flow Per Share | 1.91 | 2.01 | 1.34 | 1.14 | 1.80 |
| Dividend Paid and CapEx Coverage Ratio | 8.56 | 7.88 | 8.73 | 5.52 | 12.00 |
| Capital Expenditure Coverage Ratio | 8.56 | 7.88 | 8.73 | 5.52 | 12.00 |
| Operating Cash Flow Coverage Ratio | 4.73 | 4.86 | 4.31 | 3.08 | 4.48 |
| Operating Cash Flow to Sales Ratio | 0.14 | 0.19 | 0.15 | 0.16 | 0.25 |
| Free Cash Flow Yield | 6.95% | 8.82% | 7.60% | 6.99% | 8.32% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 30.14 | 34.78 | 26.10 | 13.02 | 14.14 |
| Price-to-Sales (P/S) Ratio | 1.78 | 1.91 | 1.74 | 1.87 | 2.80 |
| Price-to-Book (P/B) Ratio | 4.17 | 3.81 | 3.39 | 3.40 | 5.34 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 14.39 | 11.34 | 13.15 | 14.30 | 12.01 |
| Price-to-Operating Cash Flow Ratio | 12.71 | 9.90 | 11.65 | 11.71 | 11.01 |
| Price-to-Earnings Growth (PEG) Ratio | 0.80 | -11.83 | -0.57 | -0.71 | -0.01 |
| Enterprise Value Multiple | 13.80 | 15.67 | 12.00 | 13.35 | 18.41 |
| Enterprise Value | 687.99M | 556.52M | 448.18M | 443.51M | 628.60M |
| EV to EBITDA | 13.80 | 15.67 | 12.00 | 13.35 | 18.41 |
| EV to Sales | 1.44 | 1.53 | 1.43 | 1.58 | 2.44 |
| EV to Free Cash Flow | 11.67 | 9.08 | 10.77 | 12.08 | 10.48 |
| EV to Operating Cash Flow | 10.31 | 7.93 | 9.53 | 9.89 | 9.61 |
| Tangible Book Value Per Share | 2.81 | 2.32 | 1.92 | 1.53 | 2.15 |
| Shareholders’ Equity Per Share | 6.57 | 5.99 | 5.20 | 4.79 | 4.05 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.29 | 0.27 | 0.28 | 0.15 | -0.85 |
| Revenue Per Share | 15.41 | 11.91 | 10.12 | 8.67 | 7.73 |
| Net Income Per Share | 0.91 | 0.66 | 0.68 | 1.25 | 1.53 |
| Tax Burden | 0.71 | 0.73 | 0.72 | 0.85 | 1.85 |
| Interest Burden | 1.00 | 1.16 | 1.11 | 2.08 | 1.02 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.20 | 0.19 |
| SG&A to Revenue | 0.20 | 0.24 | 0.09 | 0.10 | 0.11 |
| Stock-Based Compensation to Revenue | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| Income Quality | 2.38 | 3.51 | 2.24 | 1.11 | 1.28 |
Currency in USD
