LESS S.A. (LGL) Ratios
LESS S.A. Ratios
PL:LGL's free cash flow for Q1 2026 was $-56.96M. For the 2026 fiscal year, PL:LGL's free cash flow was decreased by $-60.22M and operating cash flow was $3.26M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Mar 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.17 | 0.07 | 0.14 | 0.54 | 1.65 |
| Quick Ratio | 1.17 | 0.07 | 0.14 | 0.37 | 1.46 |
| Cash Ratio | 0.05 | 0.03 | 0.03 | 0.20 | 1.24 |
| Solvency Ratio | -0.09 | -0.46 | -3.91 | -2.93 | -1.10 |
| Operating Cash Flow Ratio | -0.17 | -0.81 | -1.95 | -2.92 | -0.81 |
| Short-Term Operating Cash Flow Coverage | 0.00 | -0.97 | -2.71 | -5.11 | -4862.00 |
| Net Current Asset Value | $ 1.85M | $ -3.34M | $ -1.72M | $ -2.58M | $ 3.35M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 15.17 | 4.58 | 0.45 | 0.05 |
| Debt-to-Equity Ratio | 0.00 | -0.97 | -0.82 | 1.96 | 0.09 |
| Debt-to-Capital Ratio | 0.00 | -31.40 | -4.66 | 0.66 | 0.08 |
| Long-Term Debt-to-Capital Ratio | 0.00 | -0.86 | 0.00 | 0.00 | 0.01 |
| Financial Leverage Ratio | 7.01 | -0.06 | -0.18 | 4.38 | 1.69 |
| Debt Service Coverage Ratio | -11.23 | -0.51 | -0.84 | -0.86 | -399.61 |
| Interest Coverage Ratio | -10.35 | -5.03 | -5.41 | -34.88 | -284.59 |
| Debt to Market Cap | 0.00 | 0.12 | 0.06 | 0.05 | 0.00 |
| Interest Debt Per Share | 0.00 | 0.03 | 0.02 | 0.03 | 0.01 |
| Net Debt to EBITDA | 0.44 | -2.93 | -1.11 | -0.76 | 0.91 |
| Profitability Margins | |||||
| Gross Profit Margin | 0.00% | 0.00% | 0.00% | -670.18% | 100.00% |
| EBIT Margin | 0.00% | 0.00% | 0.00% | -1448.42% | -7178.64% |
| EBITDA Margin | 0.00% | 0.00% | 0.00% | -973.68% | -6993.20% |
| Operating Profit Margin | 0.00% | 0.00% | 0.00% | -1444.21% | -4697.09% |
| Pretax Profit Margin | 0.00% | 0.00% | 0.00% | -1484.91% | -7194.17% |
| Net Profit Margin | 0.00% | 0.00% | 0.00% | -6174.39% | -7194.17% |
| Continuous Operations Profit Margin | 0.00% | 0.00% | 0.00% | -1484.21% | -7194.17% |
| Net Income Per EBT | 110.91% | 125.79% | 470.49% | 415.81% | 100.00% |
| EBT Per EBIT | 78.15% | 126.63% | 120.68% | 102.82% | 153.16% |
| Return on Assets (ROA) | -7.68% | -758.37% | -2636.63% | -245.32% | -45.96% |
| Return on Equity (ROE) | -53.81% | 48.44% | 473.56% | -1075.61% | -77.46% |
| Return on Capital Employed (ROCE) | -61.02% | 56.66% | 86.32% | -237.37% | -47.77% |
| Return on Invested Capital (ROIC) | -61.02% | 897.87% | 583.82% | -83.16% | -46.19% |
| Return on Tangible Assets | -7.68% | -758.37% | -7681.73% | -505.66% | -67.46% |
| Earnings Yield | -3.12% | -6.13% | -34.61% | -27.45% | -2.93% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.00 | 0.00 | 0.00 | 15.00 | 0.73 |
| Payables Turnover | 0.00 | 0.00 | 4.88 | 3.86 | 0.00 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 2.27 | 0.00 |
| Fixed Asset Turnover | 0.00 | 0.00 | 0.00 | 1.08 | 0.11 |
| Asset Turnover | 0.00 | 0.00 | 0.00 | 0.04 | 0.01 |
| Working Capital Turnover Ratio | 0.00 | 0.00 | 0.00 | 0.40 | 0.06 |
| Cash Conversion Cycle | 0.00 | 0.00 | -74.80 | 90.85 | 503.20 |
| Days of Sales Outstanding | 0.00 | 0.00 | 0.00 | 24.33 | 503.20 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 160.97 | 0.00 |
| Days of Payables Outstanding | 0.00 | 0.00 | 74.80 | 94.45 | 0.00 |
| Operating Cycle | 0.00 | 0.00 | 0.00 | 185.30 | 503.20 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.01 | -0.01 | -0.03 | -0.13 | -0.05 |
| Free Cash Flow Per Share | -0.01 | -0.01 | -0.03 | -0.14 | -0.06 |
| Dividend Paid and CapEx Coverage Ratio | 0.00 | 0.00 | 0.00 | -12.32 | -3.58 |
| Capital Expenditure Coverage Ratio | 0.00 | 0.00 | 0.00 | -12.32 | -3.58 |
| Operating Cash Flow Coverage Ratio | 0.00 | -0.50 | -2.71 | -4.94 | -5.56 |
| Operating Cash Flow to Sales Ratio | 0.00 | 0.00 | 0.00 | -55.64 | -47.20 |
| Free Cash Flow Yield | -5.92% | -6.19% | -16.34% | -26.75% | -2.46% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -31.94 | -16.26 | -2.89 | -3.64 | -34.09 |
| Price-to-Sales (P/S) Ratio | 0.00 | 0.00 | 0.00 | 224.92 | 2452.31 |
| Price-to-Book (P/B) Ratio | 17.26 | -7.90 | -13.68 | 39.18 | 26.40 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -16.89 | -16.15 | -6.12 | -3.74 | -40.62 |
| Price-to-Operating Cash Flow Ratio | -16.89 | -16.15 | -6.12 | -4.04 | -51.95 |
| Price-to-Earnings Growth (PEG) Ratio | 0.70 | 0.55 | 0.03 | -0.04 | 0.40 |
| Enterprise Value Multiple | -27.36 | -27.27 | -20.52 | -23.86 | -34.16 |
| Enterprise Value | 31.44M | 28.96M | 24.40M | 66.20M | 246.05M |
| EV to EBITDA | -27.36 | -27.27 | -20.52 | -23.86 | -34.16 |
| EV to Sales | 0.00 | 0.00 | 0.00 | 232.28 | 2388.85 |
| EV to Free Cash Flow | -16.62 | -18.09 | -6.47 | -3.86 | -39.56 |
| EV to Operating Cash Flow | -16.62 | -18.09 | -6.47 | -4.17 | -50.61 |
| Tangible Book Value Per Share | 0.01 | -0.03 | -0.02 | -0.02 | 0.04 |
| Shareholders’ Equity Per Share | 0.01 | -0.03 | -0.02 | 0.01 | 0.09 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.11 | 0.10 | -0.12 | 0.00 | 0.00 |
| Revenue Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income Per Share | -0.01 | -0.01 | -0.07 | -0.14 | -0.07 |
| Tax Burden | 1.11 | 1.26 | 4.70 | 4.16 | 1.00 |
| Interest Burden | 0.78 | 1.19 | 1.21 | 1.03 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 3.30 | 6.83 |
| SG&A to Revenue | 0.00 | 0.00 | 0.00 | 20.62 | 5.92 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.90 | 0.94 | 0.48 | 0.90 | 0.66 |
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