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Innovative Eyewear, Inc. (LUCY) Ratios
Innovative Eyewear, Inc. Ratios
LUCY's free cash flow for Q2 2026 was $-1.81M. For the 2026 fiscal year, LUCY's free cash flow was increased by $57.21K and operating cash flow was $-1.86M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 9.03 | 12.52 | 8.99 | 7.07 | 1.04 |
| Quick Ratio | 7.36 | 11.40 | 7.62 | 6.91 | 0.60 |
| Cash Ratio | 6.23 | 3.56 | 6.87 | 5.99 | 0.13 |
| Solvency Ratio | -6.94 | -10.25 | -9.97 | -8.49 | -5.25 |
| Operating Cash Flow Ratio | -6.96 | -9.14 | -9.23 | -5.37 | -1.97 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | -52.55 | -4.20 |
| Net Current Asset Value | $ 8.36M | $ 8.50M | $ 4.96M | $ 3.58M | $ 27.53K |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.01 | 0.35 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.00 | 0.02 | 1.39 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.02 | 0.58 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.12 | 1.08 | 1.12 | 1.17 | 3.97 |
| Debt Service Coverage Ratio | 0.00 | 0.00 | -2165.72 | -33.29 | -9.73 |
| Interest Coverage Ratio | 0.00 | 0.00 | -2258.08 | -53.02 | -81.28 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.01 | 0.01 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.01 | 0.51 | 1.25 |
| Net Debt to EBITDA | 0.87 | 0.35 | 0.65 | 0.64 | -0.07 |
| Profitability Margins | |||||
| Gross Profit Margin | 21.32% | 13.15% | -10.35% | -8.53% | 21.47% |
| EBIT Margin | -285.20% | -474.60% | -577.92% | -845.22% | -464.05% |
| EBITDA Margin | -280.12% | -465.47% | -570.52% | -840.28% | -462.94% |
| Operating Profit Margin | -319.16% | -484.20% | -594.85% | -845.22% | -464.05% |
| Pretax Profit Margin | -285.20% | -474.60% | -578.18% | -861.16% | -469.76% |
| Net Profit Margin | -285.20% | -474.60% | -578.18% | -861.16% | -469.76% |
| Continuous Operations Profit Margin | -285.20% | -474.60% | -578.18% | -861.16% | -469.76% |
| Net Income Per EBT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| EBT Per EBIT | 89.36% | 98.02% | 97.20% | 101.89% | 101.23% |
| Return on Assets (ROA) | -74.86% | -78.94% | -107.15% | -121.15% | -393.60% |
| Return on Equity (ROE) | -83.73% | -85.39% | -119.87% | -141.18% | -1563.50% |
| Return on Capital Employed (ROCE) | -93.41% | -87.07% | -122.55% | -136.35% | -1544.49% |
| Return on Invested Capital (ROIC) | -93.41% | -87.07% | -122.55% | -134.34% | -645.47% |
| Return on Tangible Assets | -79.24% | -82.74% | -114.45% | -127.90% | -488.18% |
| Earnings Yield | -190.84% | -105.49% | -150.15% | -63.52% | -10.50% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.58 | 12.46 | 12.36 | 5.98 | 15.92 |
| Payables Turnover | 2.13 | 2.05 | 2.19 | 2.60 | 3.25 |
| Inventory Turnover | 1.20 | 1.71 | 1.48 | 7.56 | 1.97 |
| Fixed Asset Turnover | 43.09 | 15.21 | 8.68 | 5.51 | 34.05 |
| Asset Turnover | 0.26 | 0.17 | 0.19 | 0.14 | 0.84 |
| Working Capital Turnover Ratio | 0.32 | 0.24 | 0.27 | 0.36 | -2.32 |
| Cash Conversion Cycle | 197.79 | 64.97 | 108.38 | -31.24 | 95.91 |
| Days of Sales Outstanding | 65.38 | 29.29 | 29.52 | 61.00 | 22.93 |
| Days of Inventory Outstanding | 304.16 | 213.61 | 245.88 | 48.27 | 185.39 |
| Days of Payables Outstanding | 171.75 | 177.93 | 167.03 | 140.51 | 112.41 |
| Operating Cycle | 369.53 | 242.90 | 275.40 | 109.27 | 208.32 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -1.82 | -4.50 | -10.97 | -9.88 | -4.63 |
| Free Cash Flow Per Share | -1.89 | -4.68 | -11.45 | -10.55 | -5.08 |
| Dividend Paid and CapEx Coverage Ratio | -29.13 | -25.24 | -22.93 | -14.66 | -10.25 |
| Capital Expenditure Coverage Ratio | -29.13 | -25.24 | -22.93 | -14.66 | -10.25 |
| Operating Cash Flow Coverage Ratio | 0.00 | 0.00 | 0.00 | -52.55 | -4.20 |
| Operating Cash Flow to Sales Ratio | -2.73 | -4.12 | -5.00 | -4.89 | -1.76 |
| Free Cash Flow Yield | -189.17% | -95.17% | -135.60% | -38.51% | -4.31% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -0.52 | -0.95 | -0.67 | -1.57 | -9.52 |
| Price-to-Sales (P/S) Ratio | 1.49 | 4.50 | 3.85 | 13.56 | 44.73 |
| Price-to-Book (P/B) Ratio | 0.44 | 0.81 | 0.80 | 2.22 | 148.89 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -0.53 | -1.05 | -0.74 | -2.60 | -23.19 |
| Price-to-Operating Cash Flow Ratio | -0.55 | -1.09 | -0.77 | -2.77 | -25.45 |
| Price-to-Earnings Growth (PEG) Ratio | 0.01 | 0.02 | 0.02 | -0.04 | -0.07 |
| Enterprise Value Multiple | 0.34 | -0.62 | -0.02 | -0.98 | -9.73 |
| Enterprise Value | -2.53M | 4.73M | 150.31K | 5.41M | 31.11M |
| EV to EBITDA | 0.34 | -0.62 | -0.02 | -0.98 | -9.73 |
| EV to Sales | -0.95 | 2.89 | 0.13 | 8.21 | 45.04 |
| EV to Free Cash Flow | 0.34 | -0.68 | -0.02 | -1.57 | -23.34 |
| EV to Operating Cash Flow | 0.35 | -0.70 | -0.03 | -1.68 | -25.62 |
| Tangible Book Value Per Share | 2.13 | 5.78 | 9.82 | 11.57 | 0.18 |
| Shareholders’ Equity Per Share | 2.27 | 6.08 | 10.57 | 12.33 | 0.79 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Revenue Per Share | 0.67 | 1.09 | 2.19 | 2.02 | 2.63 |
| Net Income Per Share | -1.90 | -5.19 | -12.67 | -17.41 | -12.37 |
| Tax Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Interest Burden | 1.00 | 1.00 | 1.00 | 1.02 | 1.01 |
| Research & Development to Revenue | 272.53 | 0.50 | 0.57 | 0.80 | 0.12 |
| SG&A to Revenue | 847.08 | 4.39 | 3.37 | 4.24 | 2.01 |
| Stock-Based Compensation to Revenue | 0.28 | 0.47 | 0.81 | 2.23 | 1.93 |
| Income Quality | 0.96 | 0.87 | 0.87 | 0.57 | 0.37 |
Currency in USD
