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Light SA (LGSXY)
OTHER OTC:LGSXY
US Market

Light SA (LGSXY) Ratios

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Light SA Ratios

LGSXY's free cash flow for Q3 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$0.06. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
0.99 1.42 0.34 0.85 1.39
Quick Ratio
0.97 1.41 0.34 0.83 1.38
Cash Ratio
0.06 0.04 0.02 <0.01 0.06
Solvency Ratio
0.16 0.13 0.05 -0.23 0.06
Operating Cash Flow Ratio
0.34 0.43 0.09 0.04 >-0.01
Short-Term Operating Cash Flow Coverage
1.61 3.05 0.12 0.20 -0.02
Net Current Asset Value
R$ -14.29BR$ -12.97BR$ -15.29BR$ -16.49BR$ -10.22B
Leverage Ratios
Debt-to-Assets Ratio
0.38 0.39 0.46 0.45 0.40
Debt-to-Equity Ratio
1.76 1.87 3.51 3.84 1.28
Debt-to-Capital Ratio
0.64 0.65 0.78 0.79 0.56
Long-Term Debt-to-Capital Ratio
0.60 0.63 0.00 0.78 0.51
Financial Leverage Ratio
4.58 4.86 7.66 8.47 3.24
Debt Service Coverage Ratio
2.86 2.96 0.15 -1.53 0.67
Interest Coverage Ratio
-13.98 6.16 0.62 -3.63 0.57
Debt to Market Cap
4.96 5.62 4.16 7.01 2.53
Interest Debt Per Share
26.24 26.88 31.86 32.33 32.46
Net Debt to EBITDA
2.68 3.34 4.38 -4.11 9.09
Profitability Margins
Gross Profit Margin
12.52%12.26%9.72%13.30%12.57%
EBIT Margin
18.42%13.83%11.55%-34.05%3.58%
EBITDA Margin
24.98%20.08%17.12%-20.36%8.34%
Operating Profit Margin
11.41%9.99%3.58%-25.99%2.79%
Pretax Profit Margin
18.86%12.20%5.78%-41.21%-1.31%
Net Profit Margin
16.10%11.49%1.81%-43.63%2.79%
Continuous Operations Profit Margin
16.10%11.49%1.81%-43.63%2.79%
Net Income Per EBT
85.33%94.17%31.25%105.87%-212.93%
EBT Per EBIT
165.33%122.11%161.61%158.60%-46.90%
Return on Assets (ROA)
8.92%6.49%1.08%-23.53%1.41%
Return on Equity (ROE)
41.61%31.50%8.24%-199.39%4.56%
Return on Capital Employed (ROCE)
8.20%7.04%6.15%-18.30%1.85%
Return on Invested Capital (ROIC)
6.56%6.39%0.81%-18.35%-3.60%
Return on Tangible Assets
9.32%6.89%1.97%-26.21%1.56%
Earnings Yield
121.06%97.18%9.37%-357.12%9.04%
Efficiency Ratios
Receivables Turnover
6.81 6.20 10.55 12.50 5.84
Payables Turnover
5.42 5.57 9.09 11.31 8.07
Inventory Turnover
137.20 156.55 224.15 149.04 190.03
Fixed Asset Turnover
4.86 6.26 6.34 5.82 7.63
Asset Turnover
0.55 0.56 0.60 0.54 0.50
Working Capital Turnover Ratio
36.26 -3.56 -2.56 14.74 8.41
Cash Conversion Cycle
-11.08 -4.28 -3.95 -0.62 19.14
Days of Sales Outstanding
53.59 58.91 34.58 29.19 62.46
Days of Inventory Outstanding
2.66 2.33 1.63 2.45 1.92
Days of Payables Outstanding
67.33 65.53 40.16 32.26 45.24
Operating Cycle
56.25 61.25 36.21 31.64 64.38
Cash Flow Ratios
Operating Cash Flow Per Share
5.30 5.77 3.81 0.55 -0.11
Free Cash Flow Per Share
1.60 3.18 1.70 -3.46 -3.52
CapEx Per Share
3.70 2.60 2.11 4.01 3.41
Free Cash Flow to Operating Cash Flow
0.30 0.55 0.45 -6.32 30.71
Dividend Paid and CapEx Coverage Ratio
1.43 2.22 1.81 0.13 -0.03
Capital Expenditure Coverage Ratio
1.43 2.22 1.81 0.14 -0.03
Operating Cash Flow Coverage Ratio
0.20 0.22 0.13 0.02 >-0.01
Operating Cash Flow to Sales Ratio
0.14 0.15 0.10 0.02 >-0.01
Free Cash Flow Yield
31.41%69.95%22.87%-79.93%-29.33%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
0.84 1.03 10.67 -0.28 11.06
Price-to-Sales (P/S) Ratio
0.13 0.12 0.19 0.12 0.31
Price-to-Book (P/B) Ratio
0.34 0.32 0.88 0.56 0.50
Price-to-Free Cash Flow (P/FCF) Ratio
3.23 1.43 4.37 -1.25 -3.41
Price-to-Operating Cash Flow Ratio
0.97 0.79 1.95 7.91 -104.71
Price-to-Earnings Growth (PEG) Ratio
-0.16 <0.01 -0.10 <0.01 -0.21
Price-to-Fair Value
0.34 0.32 0.88 0.56 0.50
Enterprise Value Multiple
3.22 3.93 5.51 -4.71 12.79
Enterprise Value
11.44B 11.29B 13.31B 12.47B 15.21B
EV to EBITDA
3.21 3.93 5.51 -4.71 12.79
EV to Sales
0.80 0.79 0.94 0.96 1.07
EV to Free Cash Flow
19.21 9.54 21.37 -9.82 -11.78
EV to Operating Cash Flow
5.80 5.25 9.53 62.13 -361.84
Tangible Book Value Per Share
12.13 10.04 -20.99 1.03 16.08
Shareholders’ Equity Per Share
15.09 14.01 8.44 7.75 23.81
Tax and Other Ratios
Effective Tax Rate
0.15 0.06 0.69 -0.06 3.13
Revenue Per Share
38.28 38.39 38.48 35.44 38.90
Net Income Per Share
6.16 4.41 0.70 -15.46 1.08
Tax Burden
0.85 0.94 0.31 1.06 -2.13
Interest Burden
1.02 0.88 0.50 1.21 -0.37
Research & Development to Revenue
<0.01 <0.01 0.00 <0.01 <0.01
SG&A to Revenue
0.01 0.01 0.06 0.02 0.02
Stock-Based Compensation to Revenue
<0.01 <0.01 <0.01 >-0.01 <0.01
Income Quality
0.73 1.23 1.71 -0.04 0.22
Currency in BRL