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Levinski Ofer Ltd. (IL:LEOF)
:LEOF
Israel Market

Levinski Ofer (LEOF) Ratios

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Levinski Ofer Ratios

IL:LEOF's free cash flow for Q3 2025 was 0.07. For the 2025 fiscal year, IL:LEOF's free cash flow was decreased by and operating cash flow was -0.08. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
0.59 0.85 1.11 2.51 1.20
Quick Ratio
0.42 0.34 0.89 1.90 0.52
Cash Ratio
0.23 0.11 0.38 1.04 0.10
Solvency Ratio
-0.01 -0.07 -0.07 -0.03 -0.03
Operating Cash Flow Ratio
-0.20 -0.18 -0.61 -0.38 -0.04
Short-Term Operating Cash Flow Coverage
-0.22 -0.26 -0.69 -0.96 -0.07
Net Current Asset Value
-122.61M -108.14M -93.57M -43.51M -20.32M
Leverage Ratios
Debt-to-Assets Ratio
0.77 0.73 0.80 0.67 0.53
Debt-to-Equity Ratio
4.01 5.07 5.10 3.67 3.07
Debt-to-Capital Ratio
0.80 0.84 0.84 0.79 0.75
Long-Term Debt-to-Capital Ratio
0.52 0.76 0.76 0.76 0.58
Financial Leverage Ratio
5.24 6.91 6.38 5.52 5.82
Debt Service Coverage Ratio
0.04 -0.08 -0.16 -0.08 -0.08
Interest Coverage Ratio
0.50 -1.37 0.00 0.00 0.00
Debt to Market Cap
1.30 2.62 1.27 0.80 1.29
Interest Debt Per Share
6.16 6.73 7.24 7.43 5.24
Net Debt to EBITDA
28.13 -18.09 -18.62 0.00 -33.60
Profitability Margins
Gross Profit Margin
6.93%-18.79%-0.10%3.28%3.26%
EBIT Margin
17.35%-74.22%-13.77%-4.04%-5.35%
EBITDA Margin
17.89%-69.18%-13.55%0.00%-4.22%
Operating Profit Margin
11.79%-85.46%-13.77%-4.04%-5.35%
Pretax Profit Margin
-7.06%-136.67%-26.81%-11.56%-11.78%
Net Profit Margin
-7.83%-111.73%-21.32%-9.08%-9.13%
Continuous Operations Profit Margin
-7.83%-111.73%-21.32%-9.08%-9.13%
Net Income Per EBT
110.90%81.75%79.52%78.61%77.49%
EBT Per EBIT
-59.83%159.93%194.73%285.92%220.23%
Return on Assets (ROA)
-0.98%-6.13%-5.60%-2.96%-3.02%
Return on Equity (ROE)
-6.34%-42.40%-35.76%-16.35%-17.60%
Return on Capital Employed (ROCE)
3.74%-7.91%-5.62%-1.77%-4.34%
Return on Invested Capital (ROIC)
1.71%-4.37%-4.53%-1.87%-3.06%
Return on Tangible Assets
-0.98%-6.13%-5.60%-2.96%-3.02%
Earnings Yield
-1.55%-22.02%-8.90%-3.57%-7.39%
Efficiency Ratios
Receivables Turnover
1.06 17.21 5.16 7.94 9.00
Payables Turnover
12.50 29.59 43.27 18.21 14.60
Inventory Turnover
1.17 0.32 3.25 2.01 0.79
Fixed Asset Turnover
469.63 26.08 51.78 44.95 34.42
Asset Turnover
0.13 0.05 0.26 0.33 0.33
Working Capital Turnover Ratio
-1.00 -4.94 1.07 1.38 4.01
Cash Conversion Cycle
627.56 1.16K 174.41 207.91 476.65
Days of Sales Outstanding
343.68 21.21 70.69 45.95 40.53
Days of Inventory Outstanding
313.07 1.15K 112.15 182.00 461.12
Days of Payables Outstanding
29.19 12.33 8.43 20.04 25.00
Operating Cycle
656.75 1.17K 182.84 227.95 501.65
Cash Flow Ratios
Operating Cash Flow Per Share
-0.94 -0.65 -1.95 -1.09 -0.22
Free Cash Flow Per Share
-0.94 -0.65 -1.96 -1.09 -0.22
CapEx Per Share
<0.01 <0.01 <0.01 <0.01 <0.01
Free Cash Flow to Operating Cash Flow
1.00 1.00 1.00 1.00 1.01
Dividend Paid and CapEx Coverage Ratio
-5.45K -80.87 -232.51 -1.19K -173.73
Capital Expenditure Coverage Ratio
-5.45K -80.87 -232.51 -1.19K -173.73
Operating Cash Flow Coverage Ratio
-0.16 -0.10 -0.27 -0.15 -0.04
Operating Cash Flow to Sales Ratio
-0.97 -1.35 -0.82 -0.30 -0.07
Free Cash Flow Yield
-20.09%-26.60%-34.41%-11.77%-5.38%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-63.46 -4.54 -11.23 -27.99 -13.53
Price-to-Sales (P/S) Ratio
4.73 5.07 2.39 2.54 1.24
Price-to-Book (P/B) Ratio
3.25 1.93 4.02 4.58 2.38
Price-to-Free Cash Flow (P/FCF) Ratio
-4.88 -3.76 -2.91 -8.50 -18.60
Price-to-Operating Cash Flow Ratio
-5.13 -3.76 -2.92 -8.50 -18.70
Price-to-Earnings Growth (PEG) Ratio
1.16 -0.77 -0.21 -0.87 -0.15
Price-to-Fair Value
3.25 1.93 4.02 4.58 2.38
Enterprise Value Multiple
54.56 -25.43 -36.29 0.00 -62.90
Enterprise Value
332.98M 204.65M 270.43M 299.70M 153.46M
EV to EBITDA
55.06 -25.43 -36.29 0.00 -62.90
EV to Sales
9.85 17.59 4.92 3.77 2.65
EV to Free Cash Flow
-10.18 -13.04 -5.97 -12.61 -39.92
EV to Operating Cash Flow
-10.18 -13.04 -6.00 -12.62 -40.15
Tangible Book Value Per Share
1.48 1.27 1.42 2.02 1.70
Shareholders’ Equity Per Share
1.48 1.27 1.42 2.02 1.70
Tax and Other Ratios
Effective Tax Rate
-0.11 0.18 -0.20 -0.21 -0.23
Revenue Per Share
0.97 0.48 2.38 3.64 3.29
Net Income Per Share
-0.08 -0.54 -0.51 -0.33 -0.30
Tax Burden
1.11 0.82 0.80 0.79 0.77
Interest Burden
-0.41 1.84 1.95 2.86 2.20
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.14 0.38 0.06 0.03 0.08
Stock-Based Compensation to Revenue
<0.01 0.00 0.00 0.00 0.00
Income Quality
12.36 1.34 3.85 3.29 0.72
Currency in ILS