Light SA (LGSXY) Ratios

12 Followers

Light SA Ratios

LGSXY's free cash flow for Q4 2025 was R$0.10. For the 2025 fiscal year, LGSXY's free cash flow was decreased by R$ and operating cash flow was R$0.09. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	0.82	0.82	1.42	0.34	0.85
Quick Ratio	0.80	0.80	1.41	0.34	0.83
Cash Ratio	0.02	0.02	0.04	0.02	<0.01
Solvency Ratio	0.05	0.05	0.13	0.05	-0.23
Operating Cash Flow Ratio	0.11	0.06	0.43	0.09	0.04
Short-Term Operating Cash Flow Coverage	0.59	0.31	3.05	0.12	0.20
Net Current Asset Value	R$ -16.55B	R$ -14.97B	R$ -12.97B	R$ -15.29B	R$ -16.49B
Leverage Ratios
Debt-to-Assets Ratio	0.37	0.39	0.39	0.49	0.45
Debt-to-Equity Ratio	1.83	1.85	1.87	3.74	3.84
Debt-to-Capital Ratio	0.65	0.65	0.65	0.79	0.79
Long-Term Debt-to-Capital Ratio	0.61	0.61	0.63	0.00	0.78
Financial Leverage Ratio	5.01	4.72	4.86	7.66	8.47
Debt Service Coverage Ratio	1.07	1.23	2.96	0.15	-1.53
Interest Coverage Ratio	2.31	2.47	6.16	0.62	-3.63
Debt to Market Cap	4.67	5.29	5.62	4.16	7.01
Interest Debt Per Share	28.40	28.49	26.88	33.75	32.33
Net Debt to EBITDA	4.23	3.90	3.34	4.67	-4.11
Profitability Margins
Gross Profit Margin	13.82%	16.94%	12.26%	9.72%	13.30%
EBIT Margin	9.77%	11.57%	13.83%	11.55%	-34.05%
EBITDA Margin	16.08%	17.84%	20.08%	17.12%	-20.36%
Operating Profit Margin	9.49%	9.35%	9.99%	3.58%	-25.99%
Pretax Profit Margin	4.35%	4.41%	12.20%	5.78%	-41.21%
Net Profit Margin	1.47%	1.49%	11.49%	1.81%	-43.63%
Continuous Operations Profit Margin	1.47%	1.46%	11.49%	1.81%	-43.63%
Net Income Per EBT	33.77%	33.77%	94.17%	31.25%	105.87%
EBT Per EBIT	45.84%	47.14%	122.11%	161.61%	158.60%
Return on Assets (ROA)	0.78%	0.83%	6.49%	1.08%	-23.53%
Return on Equity (ROE)	3.82%	3.91%	31.50%	8.24%	-199.39%
Return on Capital Employed (ROCE)	6.62%	6.96%	7.04%	6.15%	-18.30%
Return on Invested Capital (ROIC)	2.11%	2.29%	6.39%	0.81%	-17.33%
Return on Tangible Assets	0.81%	0.86%	6.89%	1.97%	-26.21%
Earnings Yield	10.27%	11.62%	97.18%	9.37%	-357.26%
Efficiency Ratios
Receivables Turnover	5.20	5.92	6.20	10.55	9.02
Payables Turnover	4.55	4.47	5.57	9.09	11.31
Inventory Turnover	136.23	133.82	156.55	224.15	149.04
Fixed Asset Turnover	5.90	5.82	6.26	6.34	5.82
Asset Turnover	0.53	0.56	0.56	0.60	0.54
Working Capital Turnover Ratio	-23.18	30.74	-3.56	-2.56	14.74
Cash Conversion Cycle	-7.44	-17.30	-4.28	-3.95	10.66
Days of Sales Outstanding	70.13	61.66	58.91	34.58	40.47
Days of Inventory Outstanding	2.68	2.73	2.33	1.63	2.45
Days of Payables Outstanding	80.25	81.70	65.53	40.16	32.26
Operating Cycle	72.81	64.39	61.25	36.21	42.92
Cash Flow Ratios
Operating Cash Flow Per Share	1.89	1.01	5.77	3.81	0.55
Free Cash Flow Per Share	-1.11	-2.78	3.18	1.70	-3.46
CapEx Per Share	3.00	3.78	2.60	2.11	4.01
Free Cash Flow to Operating Cash Flow	-0.59	-2.75	0.55	0.45	-6.32
Dividend Paid and CapEx Coverage Ratio	0.63	0.27	2.22	1.81	0.13
Capital Expenditure Coverage Ratio	0.63	0.27	2.22	1.81	0.14
Operating Cash Flow Coverage Ratio	0.07	0.04	0.22	0.12	0.02
Operating Cash Flow to Sales Ratio	0.05	0.03	0.15	0.10	0.02
Free Cash Flow Yield	-19.86%	-56.37%	69.95%	22.87%	-79.96%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	9.74	8.61	1.03	10.67	-0.28
Price-to-Sales (P/S) Ratio	0.14	0.13	0.12	0.19	0.12
Price-to-Book (P/B) Ratio	0.38	0.34	0.32	0.88	0.56
Price-to-Free Cash Flow (P/FCF) Ratio	-5.03	-1.77	1.43	4.37	-1.25
Price-to-Operating Cash Flow Ratio	2.95	4.88	0.79	1.95	7.91
Price-to-Earnings Growth (PEG) Ratio	-0.11	-0.10	<0.01	-0.10	<0.01
Price-to-Fair Value	0.38	0.34	0.32	0.88	0.56
Enterprise Value Multiple	5.12	4.62	3.93	5.79	-4.71
Enterprise Value	11.95B	11.80B	11.29B	14.00B	12.47B
EV to EBITDA	5.12	4.62	3.93	5.79	-4.71
EV to Sales	0.82	0.82	0.79	0.99	0.96
EV to Free Cash Flow	-28.99	-11.41	9.54	22.48	-9.82
EV to Operating Cash Flow	16.98	31.41	5.25	10.03	62.12
Tangible Book Value Per Share	12.02	12.02	10.04	-20.99	1.03
Shareholders’ Equity Per Share	14.63	14.63	14.01	8.44	7.75
Tax and Other Ratios
Effective Tax Rate	0.66	0.65	0.06	0.69	-0.06
Revenue Per Share	38.92	38.44	38.39	38.48	35.44
Net Income Per Share	0.57	0.57	4.41	0.70	-15.46
Tax Burden	0.34	0.34	0.94	0.31	1.06
Interest Burden	0.45	0.38	0.88	0.50	1.21
Research & Development to Revenue	<0.01	0.00	<0.01	0.00	<0.01
SG&A to Revenue	0.03	0.01	0.01	0.06	0.02
Stock-Based Compensation to Revenue	<0.01	<0.01	<0.01	<0.01	>-0.01
Income Quality	1.27	0.60	1.23	1.71	-0.04

Currency in BRL