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Lion Corporation (LIOPF)
OTHER OTC:LIOPF
US Market

Lion (LIOPF) Ratios

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Lion Ratios

LIOPF's free cash flow for Q4 2024 was ¥0.46. For the 2024 fiscal year, LIOPF's free cash flow was decreased by ¥ and operating cash flow was ¥0.10. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
1.77 1.62 1.68 1.67 1.47
Quick Ratio
1.39 1.23 1.30 1.30 1.20
Cash Ratio
0.72 0.60 0.71 0.70 0.73
Solvency Ratio
0.23 0.19 0.21 0.23 0.22
Operating Cash Flow Ratio
0.31 0.21 0.30 0.14 0.24
Short-Term Operating Cash Flow Coverage
0.00 203.16 29.28 13.68 28.99
Net Current Asset Value
¥ 69.95B¥ 44.04B¥ 47.58B¥ 69.14B¥ 54.77B
Leverage Ratios
Debt-to-Assets Ratio
0.06 0.06 0.07 0.02 0.02
Debt-to-Equity Ratio
0.10 0.11 0.12 0.03 0.04
Debt-to-Capital Ratio
0.09 0.10 0.11 0.03 0.03
Long-Term Debt-to-Capital Ratio
0.00 0.00 <0.01 <0.01 <0.01
Financial Leverage Ratio
1.69 1.74 1.78 1.70 1.88
Debt Service Coverage Ratio
0.00 38.07 21.23 24.18 23.25
Interest Coverage Ratio
0.00 24.32 161.13 229.25 301.88
Debt to Market Cap
0.00 <0.01 <0.01 <0.01 <0.01
Interest Debt Per Share
107.19 109.65 113.60 29.27 28.42
Net Debt to EBITDA
-1.46 -1.27 -1.63 -1.93 -2.33
Profitability Margins
Gross Profit Margin
45.72%44.84%44.79%48.90%50.62%
EBIT Margin
6.87%5.76%8.07%9.35%12.56%
EBITDA Margin
12.00%10.78%10.88%12.58%13.68%
Operating Profit Margin
6.38%5.09%7.40%8.51%12.40%
Pretax Profit Margin
7.81%5.56%8.03%9.31%12.52%
Net Profit Margin
5.13%3.63%5.63%6.49%8.41%
Continuous Operations Profit Margin
5.83%4.14%5.93%6.94%8.99%
Net Income Per EBT
65.73%65.36%70.11%69.70%67.13%
EBT Per EBIT
122.47%109.12%108.49%109.34%100.95%
Return on Assets (ROA)
4.26%3.01%4.68%5.55%6.86%
Return on Equity (ROE)
7.22%5.22%8.30%9.44%12.89%
Return on Capital Employed (ROCE)
7.42%5.98%8.80%10.80%16.39%
Return on Invested Capital (ROIC)
5.51%4.43%6.44%7.97%11.65%
Return on Tangible Assets
4.46%3.16%4.93%5.88%7.17%
Earnings Yield
4.34%3.93%5.09%5.32%4.11%
Efficiency Ratios
Receivables Turnover
5.42 5.35 5.47 5.22 5.69
Payables Turnover
1.91 1.76 3.17 2.92 2.59
Inventory Turnover
4.21 3.96 3.99 3.62 3.89
Fixed Asset Turnover
2.60 2.34 2.41 2.90 2.88
Asset Turnover
0.83 0.83 0.83 0.86 0.82
Working Capital Turnover Ratio
4.17 4.35 4.12 4.27 4.29
Cash Conversion Cycle
-36.66 -46.94 43.01 45.62 17.19
Days of Sales Outstanding
67.35 68.18 66.72 69.88 64.12
Days of Inventory Outstanding
86.71 92.15 91.41 100.87 93.93
Days of Payables Outstanding
190.72 207.27 115.11 125.13 140.86
Operating Cycle
154.06 160.33 158.13 170.75 158.05
Cash Flow Ratios
Operating Cash Flow Per Share
157.38 105.72 147.36 66.37 140.10
Free Cash Flow Per Share
92.27 17.87 66.08 -81.26 47.46
CapEx Per Share
65.11 87.85 81.28 147.63 92.64
Free Cash Flow to Operating Cash Flow
0.59 0.17 0.45 -1.22 0.34
Dividend Paid and CapEx Coverage Ratio
1.72 0.93 1.40 0.39 1.22
Capital Expenditure Coverage Ratio
2.42 1.20 1.81 0.45 1.51
Operating Cash Flow Coverage Ratio
1.47 0.99 1.30 2.30 5.02
Operating Cash Flow to Sales Ratio
0.11 0.07 0.11 0.05 0.11
Free Cash Flow Yield
5.24%1.37%4.36%-5.29%1.90%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
23.07 25.45 19.65 18.81 24.31
Price-to-Sales (P/S) Ratio
1.18 0.92 1.11 1.22 2.04
Price-to-Book (P/B) Ratio
1.66 1.33 1.63 1.78 3.13
Price-to-Free Cash Flow (P/FCF) Ratio
19.10 73.23 22.91 -18.91 52.63
Price-to-Operating Cash Flow Ratio
11.20 12.38 10.27 23.16 17.83
Price-to-Earnings Growth (PEG) Ratio
0.47 -0.77 -3.43 -0.92 0.54
Price-to-Fair Value
1.66 1.33 1.63 1.78 3.13
Enterprise Value Multiple
8.40 7.30 8.54 7.77 12.61
EV to EBITDA
8.40 7.30 8.54 7.77 12.61
EV to Sales
1.01 0.79 0.93 0.98 1.72
EV to Free Cash Flow
16.27 62.37 19.25 -15.15 44.41
EV to Operating Cash Flow
9.54 10.54 8.63 18.55 15.05
Tangible Book Value Per Share
1.06K 967.26 895.21 828.46 776.55
Shareholders’ Equity Per Share
1.06K 985.62 927.98 865.31 797.09
Tax and Other Ratios
Effective Tax Rate
0.25 0.25 0.26 0.25 0.28
Revenue Per Share
1.49K 1.42K 1.37K 1.26K 1.22K
Net Income Per Share
76.41 51.42 77.04 81.72 102.75
Tax Burden
0.66 0.65 0.70 0.70 0.67
Interest Burden
1.14 0.96 0.99 1.00 1.00
Research & Development to Revenue
0.00 0.03 0.03 0.03 0.03
SG&A to Revenue
0.00 0.40 0.39 0.40 0.41
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
2.06 2.06 1.34 0.57 0.92
Currency in JPY
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