L.P.N. Development Public Co., Ltd.(TH:LPN)
฿1.54+0.01 (+0.65%)
TH:LPN
L.P.N. Development Public Co., Ltd. financials statements
฿1.54
At close:+0.01 (+0.65%)
L.P.N. Development Public Co., Ltd. (LPN) Ratios
L.P.N. Development Public Co., Ltd. Ratios
TH:LPN's free cash flow for Q2 2026 was ฿673.18M. For the 2026 fiscal year, TH:LPN's free cash flow was decreased by ฿-22.64M and operating cash flow was ฿695.82M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.24 | 2.18 | 1.85 | 2.56 | 2.31 |
| Quick Ratio | -2.51 | 0.11 | 0.12 | 0.20 | 0.16 |
| Cash Ratio | 0.14 | 0.05 | 0.05 | 0.07 | 0.04 |
| Solvency Ratio | 0.01 | 0.02 | 0.03 | 0.06 | 0.03 |
| Operating Cash Flow Ratio | 0.22 | 0.31 | -0.14 | 0.04 | -0.06 |
| Short-Term Operating Cash Flow Coverage | 0.22 | 0.36 | -0.15 | 0.05 | -0.07 |
| Net Current Asset Value | ฿ -10.70B | ฿ 5.15B | ฿ 6.48B | ฿ 7.46B | ฿ 6.77B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.43 | 0.43 | 0.48 | 0.44 | 0.40 |
| Debt-to-Equity Ratio | 0.87 | 0.88 | 1.08 | 0.89 | 0.83 |
| Debt-to-Capital Ratio | 0.46 | 0.47 | 0.52 | 0.47 | 0.45 |
| Long-Term Debt-to-Capital Ratio | 0.28 | 0.23 | 0.17 | 0.24 | 0.17 |
| Financial Leverage Ratio | 2.03 | 2.03 | 2.22 | 2.03 | 2.09 |
| Debt Service Coverage Ratio | 0.06 | 0.05 | 0.05 | 0.13 | 0.08 |
| Interest Coverage Ratio | 1.78 | 3.92 | 9.71 | 5.28 | 3.02 |
| Debt to Market Cap | 4.64 | 2.79 | 2.18 | 1.57 | 1.33 |
| Interest Debt Per Share | 7.24 | 7.27 | 8.89 | 7.39 | 6.66 |
| Net Debt to EBITDA | 25.95 | 23.53 | 18.65 | 9.00 | 13.45 |
| Profitability Margins | |||||
| Gross Profit Margin | 18.18% | 18.81% | 22.07% | 21.92% | 28.92% |
| EBIT Margin | 3.66% | 3.80% | 7.36% | 9.82% | 10.31% |
| EBITDA Margin | 5.34% | 5.34% | 8.90% | 10.87% | 12.24% |
| Operating Profit Margin | 4.53% | 4.22% | 6.95% | 9.81% | 10.26% |
| Pretax Profit Margin | 1.11% | 2.72% | 6.64% | 7.96% | 6.91% |
| Net Profit Margin | 0.42% | 1.38% | 4.76% | 5.96% | 5.43% |
| Continuous Operations Profit Margin | 0.55% | 1.50% | 4.88% | 5.96% | 5.43% |
| Net Income Per EBT | 38.32% | 50.79% | 71.62% | 74.84% | 78.50% |
| EBT Per EBIT | 24.50% | 64.51% | 95.58% | 81.12% | 67.42% |
| Return on Assets (ROA) | 0.12% | 0.46% | 1.33% | 2.54% | 1.27% |
| Return on Equity (ROE) | 0.24% | 0.93% | 2.95% | 5.16% | 2.65% |
| Return on Capital Employed (ROCE) | 1.66% | 2.08% | 3.40% | 6.14% | 3.69% |
| Return on Invested Capital (ROIC) | 0.64% | 0.81% | 1.48% | 3.26% | 1.98% |
| Return on Tangible Assets | 0.12% | 0.46% | 1.34% | 2.56% | 1.28% |
| Earnings Yield | 1.33% | 2.97% | 6.03% | 9.11% | 4.24% |
| Efficiency Ratios | |||||
| Receivables Turnover | 16.51 | 21.12 | 10.42 | 17.48 | 13.52 |
| Payables Turnover | 7.49 | 10.27 | 9.08 | 26.52 | 8.29 |
| Inventory Turnover | 0.37 | 0.39 | 0.29 | 0.44 | 0.22 |
| Fixed Asset Turnover | 1.41 | 28.24 | 23.45 | 36.99 | 18.96 |
| Asset Turnover | 0.28 | 0.33 | 0.28 | 0.43 | 0.23 |
| Working Capital Turnover Ratio | 2.52 | 0.84 | 0.68 | 0.90 | 0.52 |
| Cash Conversion Cycle | 958.92 | 909.47 | 1241.38 | 833.34 | 1629.94 |
| Days of Sales Outstanding | 22.10 | 17.28 | 35.02 | 20.89 | 27.00 |
| Days of Inventory Outstanding | 985.55 | 927.74 | 1246.54 | 826.21 | 1646.99 |
| Days of Payables Outstanding | 48.73 | 35.55 | 40.18 | 13.76 | 44.05 |
| Operating Cycle | 1007.65 | 945.02 | 1281.56 | 847.10 | 1673.99 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.83 | 1.71 | -1.07 | 0.22 | -0.34 |
| Free Cash Flow Per Share | 0.80 | 1.69 | -1.11 | 0.21 | -0.35 |
| Dividend Paid and CapEx Coverage Ratio | 6.03 | 14.27 | -4.52 | 1.36 | -0.68 |
| Capital Expenditure Coverage Ratio | 26.59 | 118.58 | -28.48 | 20.39 | -34.77 |
| Operating Cash Flow Coverage Ratio | 0.12 | 0.24 | -0.12 | 0.03 | -0.05 |
| Operating Cash Flow to Sales Ratio | 0.17 | 0.31 | -0.21 | 0.03 | -0.09 |
| Free Cash Flow Yield | 52.39% | 66.14% | -27.67% | 4.49% | -7.23% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 75.25 | 33.68 | 16.75 | 11.00 | 23.33 |
| Price-to-Sales (P/S) Ratio | 0.32 | 0.47 | 0.79 | 0.65 | 1.28 |
| Price-to-Book (P/B) Ratio | 0.18 | 0.31 | 0.49 | 0.57 | 0.63 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 1.91 | 1.51 | -3.61 | 22.27 | -13.84 |
| Price-to-Operating Cash Flow Ratio | 1.84 | 1.50 | -3.74 | 21.18 | -14.24 |
| Price-to-Earnings Growth (PEG) Ratio | -1.02 | -0.49 | -0.39 | 0.11 | -0.41 |
| Enterprise Value Multiple | 31.96 | 32.24 | 27.52 | 15.01 | 23.90 |
| Enterprise Value | 11.48B | 13.77B | 18.15B | 16.77B | 16.29B |
| EV to EBITDA | 31.96 | 32.24 | 27.52 | 15.01 | 23.90 |
| EV to Sales | 1.71 | 1.72 | 2.45 | 1.63 | 2.92 |
| EV to Free Cash Flow | 10.16 | 5.59 | -11.22 | 55.60 | -31.64 |
| EV to Operating Cash Flow | 9.78 | 5.55 | -11.61 | 52.87 | -32.55 |
| Tangible Book Value Per Share | 8.07 | 8.02 | 8.04 | 8.01 | 7.68 |
| Shareholders’ Equity Per Share | 8.23 | 8.19 | 8.21 | 8.16 | 7.84 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.50 | 0.45 | 0.27 | 0.25 | 0.21 |
| Revenue Per Share | 4.74 | 5.50 | 5.10 | 7.07 | 3.83 |
| Net Income Per Share | 0.02 | 0.08 | 0.24 | 0.42 | 0.21 |
| Tax Burden | 0.38 | 0.51 | 0.72 | 0.75 | 0.78 |
| Interest Burden | 0.30 | 0.72 | 0.90 | 0.81 | 0.67 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.16 | 0.14 | 0.15 | 0.12 | 0.18 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 41.07 | 20.65 | -4.32 | 0.52 | -1.66 |
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