LC Spolka Akcyjna (APL) Ratios
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LC Spolka Akcyjna Ratios
PL:APL's free cash flow for Q2 2026 was zł-351.00K. For the 2026 fiscal year, PL:APL's free cash flow was decreased by zł-5.00K and operating cash flow was zł-346.00K. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 7.70 | 7.26 | 5.52 | 2.75 | 0.57 |
| Quick Ratio | 2.04 | 2.30 | 0.83 | 0.12 | 0.29 |
| Cash Ratio | 0.16 | 0.95 | 0.68 | 0.05 | 0.07 |
| Solvency Ratio | 0.52 | 0.51 | 0.14 | 3.93 | 0.01 |
| Operating Cash Flow Ratio | -0.50 | -1.15 | -0.47 | -0.90 | 0.04 |
| Short-Term Operating Cash Flow Coverage | 0.00 | -4.61 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | zł 8.93M | zł 8.04M | zł 6.16M | zł 5.36M | zł -9.06M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.10 | 0.12 | 0.14 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.12 | 0.15 | 0.19 | 0.00 | 0.00 |
| Debt-to-Capital Ratio | 0.11 | 0.13 | 0.16 | 0.00 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.06 | 0.09 | 0.16 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.23 | 1.29 | 1.43 | 1.47 | -2.24 |
| Debt Service Coverage Ratio | 9.06 | 2.72 | 3.97 | 0.00 | 0.25 |
| Interest Coverage Ratio | 9.46 | 10.06 | 3.65 | 0.00 | 0.66 |
| Debt to Market Cap | 0.18 | 0.38 | 0.47 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.39 | 0.43 | 0.45 | 0.00 | 0.24 |
| Net Debt to EBITDA | 0.60 | -0.06 | 0.75 | -0.01 | -4.93 |
| Profitability Margins | |||||
| Gross Profit Margin | 36.93% | 33.02% | 18.52% | 15.60% | 20.32% |
| EBIT Margin | 10.08% | 15.86% | 3.60% | 100.02% | 1.58% |
| EBITDA Margin | 10.65% | 16.52% | 4.49% | 101.15% | 3.37% |
| Operating Profit Margin | 9.34% | 14.90% | 3.61% | 103.04% | 5.58% |
| Pretax Profit Margin | 9.10% | 14.38% | 5.20% | 102.63% | 1.58% |
| Net Profit Margin | 7.39% | 11.89% | 4.64% | 102.63% | 0.36% |
| Continuous Operations Profit Margin | 7.39% | 11.89% | 4.64% | 102.63% | 0.36% |
| Net Income Per EBT | 81.25% | 82.68% | 89.11% | 100.00% | 22.60% |
| EBT Per EBIT | 97.43% | 96.48% | 144.16% | 99.60% | 28.29% |
| Return on Assets (ROA) | 9.06% | 10.74% | 3.43% | 124.88% | 0.23% |
| Return on Equity (ROE) | 11.16% | 13.83% | 4.89% | 183.96% | -0.51% |
| Return on Capital Employed (ROCE) | 13.07% | 15.54% | 3.19% | 181.75% | -8.20% |
| Return on Invested Capital (ROIC) | 10.12% | 11.93% | 2.84% | 181.75% | -1.85% |
| Return on Tangible Assets | 9.08% | 10.76% | 3.44% | 124.88% | 0.23% |
| Earnings Yield | 33.64% | 35.91% | 11.79% | 322.23% | 1.83% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.49 | 5.55 | 30.36 | 58.95 | 3.35 |
| Payables Turnover | 124.32 | 14.72 | 4.07 | 5.11 | 1.18 |
| Inventory Turnover | 1.10 | 0.91 | 0.79 | 1.26 | 1.29 |
| Fixed Asset Turnover | 35.48 | 37.22 | 7.54 | 12.53 | 4.43 |
| Asset Turnover | 1.23 | 0.90 | 0.74 | 1.22 | 0.64 |
| Working Capital Turnover Ratio | 1.52 | 1.17 | 1.16 | -7.07 | -1.03 |
| Cash Conversion Cycle | 396.71 | 441.82 | 385.34 | 225.00 | 81.95 |
| Days of Sales Outstanding | 66.53 | 65.82 | 12.02 | 6.19 | 108.82 |
| Days of Inventory Outstanding | 333.11 | 400.79 | 462.98 | 290.30 | 283.16 |
| Days of Payables Outstanding | 2.94 | 24.79 | 89.66 | 71.49 | 310.02 |
| Operating Cycle | 399.64 | 466.61 | 475.00 | 296.49 | 391.97 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.22 | -0.50 | -0.24 | -0.86 | 0.26 |
| Free Cash Flow Per Share | -0.23 | -0.53 | -0.28 | -0.88 | 0.25 |
| Dividend Paid and CapEx Coverage Ratio | -42.65 | -16.66 | -6.30 | -30.87 | 20.50 |
| Capital Expenditure Coverage Ratio | -42.65 | -16.66 | -6.30 | -30.87 | 20.50 |
| Operating Cash Flow Coverage Ratio | -0.64 | -1.29 | -0.57 | 0.00 | 0.00 |
| Operating Cash Flow to Sales Ratio | -0.05 | -0.17 | -0.10 | -0.23 | 0.09 |
| Free Cash Flow Yield | -23.80% | -54.35% | -30.80% | -74.25% | 45.37% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 2.97 | 2.78 | 8.48 | 0.31 | 54.70 |
| Price-to-Sales (P/S) Ratio | 0.22 | 0.33 | 0.39 | 0.32 | 0.20 |
| Price-to-Book (P/B) Ratio | 0.33 | 0.39 | 0.42 | 0.57 | -0.28 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -4.20 | -1.84 | -3.25 | -1.35 | 2.20 |
| Price-to-Operating Cash Flow Ratio | -4.30 | -1.95 | -3.76 | -1.39 | 2.10 |
| Price-to-Earnings Growth (PEG) Ratio | -0.35 | 0.01 | -0.09 | 0.00 | -0.52 |
| Enterprise Value Multiple | 2.66 | 1.95 | 9.51 | 0.30 | 0.87 |
| Enterprise Value | 4.02M | 3.12M | 3.24M | 3.75M | 272.10K |
| EV to EBITDA | 2.66 | 1.95 | 9.51 | 0.30 | 0.87 |
| EV to Sales | 0.28 | 0.32 | 0.43 | 0.31 | 0.03 |
| EV to Free Cash Flow | -5.42 | -1.79 | -3.52 | -1.29 | 0.33 |
| EV to Operating Cash Flow | -5.55 | -1.89 | -4.08 | -1.33 | 0.32 |
| Tangible Book Value Per Share | 2.85 | 2.54 | 2.18 | 2.08 | -1.97 |
| Shareholders’ Equity Per Share | 2.86 | 2.54 | 2.19 | 2.08 | -1.95 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.17 | 0.11 | 0.00 | 0.77 |
| Revenue Per Share | 4.32 | 2.96 | 2.31 | 3.74 | 2.82 |
| Net Income Per Share | 0.32 | 0.35 | 0.11 | 3.83 | 0.01 |
| Tax Burden | 0.81 | 0.83 | 0.89 | 1.00 | 0.23 |
| Interest Burden | 0.90 | 0.91 | 1.45 | 1.03 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.14 | 0.16 | 0.16 | 0.09 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.69 | -1.43 | -2.26 | -0.22 | 26.09 |
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