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Lion Corporation (LIOPF)
:LIOPF
US Market

Lion (LIOPF) Ratios

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Lion Ratios

LIOPF's free cash flow for Q1 2025 was ¥0.45. For the 2025 fiscal year, LIOPF's free cash flow was decreased by ¥ and operating cash flow was ¥0.06. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
1.68 1.62 1.68 1.67 1.47
Quick Ratio
1.30 1.23 1.30 1.30 1.20
Cash Ratio
0.71 0.60 0.71 0.70 0.73
Solvency Ratio
0.21 0.19 0.21 0.23 0.22
Operating Cash Flow Ratio
0.30 0.21 0.30 0.14 0.24
Short-Term Operating Cash Flow Coverage
29.28 203.16 29.28 13.68 28.99
Net Current Asset Value
¥ 47.58B¥ 44.04B¥ 47.58B¥ 69.14B¥ 54.77B
Leverage Ratios
Debt-to-Assets Ratio
0.07 0.06 0.07 0.02 0.02
Debt-to-Equity Ratio
0.12 0.11 0.12 0.03 0.04
Debt-to-Capital Ratio
0.11 0.10 0.11 0.03 0.03
Long-Term Debt-to-Capital Ratio
<0.01 0.00 <0.01 <0.01 <0.01
Financial Leverage Ratio
1.78 1.74 1.78 1.70 1.88
Debt Service Coverage Ratio
21.23 38.07 21.23 24.18 23.25
Interest Coverage Ratio
161.13 24.32 161.13 229.25 301.88
Debt to Market Cap
<0.01 <0.01 <0.01 <0.01 <0.01
Interest Debt Per Share
113.60 109.65 113.60 29.27 28.42
Net Debt to EBITDA
-1.63 -1.27 -1.63 -1.93 -2.33
Profitability Margins
Gross Profit Margin
44.79%44.84%44.79%48.90%50.62%
EBIT Margin
8.07%5.76%8.07%9.35%12.56%
EBITDA Margin
10.88%10.78%10.88%12.58%13.68%
Operating Profit Margin
7.40%5.09%7.40%8.51%12.40%
Pretax Profit Margin
8.03%5.56%8.03%9.31%12.52%
Net Profit Margin
5.63%3.63%5.63%6.49%8.41%
Continuous Operations Profit Margin
5.93%4.14%5.93%6.94%8.99%
Net Income Per EBT
70.11%65.36%70.11%69.70%67.13%
EBT Per EBIT
108.49%109.12%108.49%109.34%100.95%
Return on Assets (ROA)
4.68%3.01%4.68%5.55%6.86%
Return on Equity (ROE)
8.30%5.22%8.30%9.44%12.89%
Return on Capital Employed (ROCE)
8.80%5.98%8.80%10.80%16.39%
Return on Invested Capital (ROIC)
6.44%4.43%6.44%7.97%11.65%
Return on Tangible Assets
4.93%3.16%4.93%5.88%7.17%
Earnings Yield
5.09%3.93%5.09%5.32%4.11%
Efficiency Ratios
Receivables Turnover
5.47 5.35 5.47 5.22 5.69
Payables Turnover
3.17 1.76 3.17 2.92 2.59
Inventory Turnover
3.99 3.96 3.99 3.62 3.89
Fixed Asset Turnover
2.41 2.34 2.41 2.90 2.88
Asset Turnover
0.83 0.83 0.83 0.86 0.82
Working Capital Turnover Ratio
4.12 4.35 4.12 4.27 4.29
Cash Conversion Cycle
43.01 -46.94 43.01 45.62 17.19
Days of Sales Outstanding
66.72 68.18 66.72 69.88 64.12
Days of Inventory Outstanding
91.41 92.15 91.41 100.87 93.93
Days of Payables Outstanding
115.11 207.27 115.11 125.13 140.86
Operating Cycle
158.13 160.33 158.13 170.75 158.05
Cash Flow Ratios
Operating Cash Flow Per Share
147.36 105.72 147.36 66.37 140.10
Free Cash Flow Per Share
66.08 17.87 66.08 -81.26 47.46
CapEx Per Share
81.28 87.85 81.28 147.63 92.64
Free Cash Flow to Operating Cash Flow
0.45 0.17 0.45 -1.22 0.34
Dividend Paid and CapEx Coverage Ratio
1.40 0.93 1.40 0.39 1.22
Capital Expenditure Coverage Ratio
1.81 1.20 1.81 0.45 1.51
Operating Cash Flow Coverage Ratio
1.30 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
4.36%1.37%4.36%-5.29%1.90%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
19.65 25.45 19.65 18.81 24.31
Price-to-Sales (P/S) Ratio
1.11 0.92 1.11 1.22 2.04
Price-to-Book (P/B) Ratio
1.63 1.33 1.63 1.78 3.13
Price-to-Free Cash Flow (P/FCF) Ratio
22.91 73.23 22.91 -18.91 52.63
Price-to-Operating Cash Flow Ratio
10.27 12.38 10.27 23.16 17.83
Price-to-Earnings Growth (PEG) Ratio
-3.43 -0.77 -3.43 -0.92 0.54
Price-to-Fair Value
1.63 1.33 1.63 1.78 3.13
Enterprise Value Multiple
8.54 7.30 8.54 7.77 12.61
Enterprise Value
362.22B 316.96B 362.22B 357.97B 612.77B
EV to EBITDA
8.54 7.30 8.54 7.77 12.61
EV to Sales
0.93 0.79 0.93 0.98 1.72
EV to Free Cash Flow
19.25 62.37 19.25 -15.15 44.41
EV to Operating Cash Flow
8.63 10.54 8.63 18.55 15.05
Tangible Book Value Per Share
895.21 967.26 895.21 828.46 776.55
Shareholders’ Equity Per Share
927.98 985.62 927.98 865.31 797.09
Tax and Other Ratios
Effective Tax Rate
0.26 0.25 0.26 0.25 0.28
Revenue Per Share
1.37K 1.42K 1.37K 1.26K 1.22K
Net Income Per Share
77.04 51.42 77.04 81.72 102.75
Tax Burden
0.70 0.65 0.70 0.70 0.67
Interest Burden
0.99 0.96 0.99 1.00 1.00
Research & Development to Revenue
0.03 0.03 0.03 0.03 0.03
SG&A to Revenue
0.39 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
1.34 2.06 1.34 0.57 0.92
Currency in JPY
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