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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 2025 was ¥0.47. For the 2025 fiscal year, LIOPF's free cash flow was decreased by ¥ and operating cash flow was ¥0.07. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.86 1.86 1.77 1.62 1.68
Quick Ratio
1.47 1.47 1.39 1.23 1.30
Cash Ratio
0.65 0.65 0.72 0.60 0.71
Solvency Ratio
0.27 0.27 0.23 0.19 0.21
Operating Cash Flow Ratio
0.30 0.30 0.31 0.21 0.30
Short-Term Operating Cash Flow Coverage
19.72 19.72 0.00 203.16 29.28
Net Current Asset Value
¥ 73.79B¥ 73.79B¥ 69.95B¥ 44.04B¥ 47.58B
Leverage Ratios
Debt-to-Assets Ratio
0.10 0.10 0.06 0.06 0.07
Debt-to-Equity Ratio
0.17 0.17 0.10 0.11 0.12
Debt-to-Capital Ratio
0.14 0.14 0.09 0.10 0.11
Long-Term Debt-to-Capital Ratio
0.08 0.08 0.00 0.00 <0.01
Financial Leverage Ratio
1.64 1.64 1.69 1.74 1.78
Debt Service Coverage Ratio
13.20 13.20 50.63 38.07 24.27
Interest Coverage Ratio
24.93 24.93 33.59 23.05 161.13
Debt to Market Cap
0.06 0.06 0.00 <0.01 <0.01
Interest Debt Per Share
201.24 201.28 110.08 109.65 113.60
Net Debt to EBITDA
-0.65 -0.65 -1.55 -1.27 -1.46
Profitability Margins
Gross Profit Margin
45.94%45.94%45.72%44.84%44.79%
EBIT Margin
7.29%7.29%6.20%5.76%7.60%
EBITDA Margin
12.29%12.29%11.32%10.78%12.14%
Operating Profit Margin
7.29%7.29%6.20%4.82%7.40%
Pretax Profit Margin
9.34%9.34%7.81%5.56%8.03%
Net Profit Margin
6.54%6.54%5.13%3.63%5.63%
Continuous Operations Profit Margin
7.36%7.36%5.83%4.14%5.93%
Net Income Per EBT
69.96%69.96%65.73%65.36%70.11%
EBT Per EBIT
128.19%128.19%125.98%115.16%108.49%
Return on Assets (ROA)
5.22%5.22%4.26%3.01%4.68%
Return on Equity (ROE)
9.09%8.55%7.22%5.22%8.30%
Return on Capital Employed (ROCE)
7.84%7.84%7.21%5.66%8.80%
Return on Invested Capital (ROIC)
6.14%6.14%5.35%4.20%6.44%
Return on Tangible Assets
5.78%5.78%4.46%3.16%4.93%
Earnings Yield
6.11%6.05%4.34%3.93%5.09%
Efficiency Ratios
Receivables Turnover
5.22 5.22 5.42 5.35 5.47
Payables Turnover
2.00 2.00 1.91 1.76 3.17
Inventory Turnover
4.21 4.21 4.21 3.96 3.99
Fixed Asset Turnover
2.74 2.74 2.60 2.34 2.41
Asset Turnover
0.80 0.80 0.83 0.83 0.83
Working Capital Turnover Ratio
3.80 3.72 4.17 4.35 4.12
Cash Conversion Cycle
-26.05 -26.05 -36.66 -46.94 43.01
Days of Sales Outstanding
69.94 69.94 67.35 68.18 66.72
Days of Inventory Outstanding
86.60 86.60 86.71 92.15 91.41
Days of Payables Outstanding
182.59 182.59 190.72 207.27 115.11
Operating Cycle
156.53 156.53 154.06 160.33 158.13
Cash Flow Ratios
Operating Cash Flow Per Share
146.93 146.96 157.59 105.72 147.36
Free Cash Flow Per Share
81.60 81.62 92.39 17.87 66.08
CapEx Per Share
65.33 65.34 65.19 87.85 81.28
Free Cash Flow to Operating Cash Flow
0.56 0.56 0.59 0.17 0.45
Dividend Paid and CapEx Coverage Ratio
1.56 1.56 1.72 0.93 1.40
Capital Expenditure Coverage Ratio
2.25 2.25 2.42 1.20 1.81
Operating Cash Flow Coverage Ratio
0.75 0.75 1.47 0.99 1.30
Operating Cash Flow to Sales Ratio
0.10 0.10 0.11 0.07 0.11
Free Cash Flow Yield
5.00%4.95%5.24%1.37%4.36%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
16.36 16.53 23.04 25.45 19.65
Price-to-Sales (P/S) Ratio
1.07 1.08 1.18 0.92 1.11
Price-to-Book (P/B) Ratio
1.40 1.41 1.66 1.33 1.63
Price-to-Free Cash Flow (P/FCF) Ratio
19.99 20.20 19.08 73.23 22.91
Price-to-Operating Cash Flow Ratio
11.10 11.22 11.18 12.38 10.27
Price-to-Earnings Growth (PEG) Ratio
-2.72 0.54 0.47 -0.77 -3.43
Price-to-Fair Value
1.40 1.41 1.66 1.33 1.63
Enterprise Value Multiple
8.05 8.14 8.89 7.30 7.66
Enterprise Value
417.57B 422.45B 415.80B 316.96B 362.22B
EV to EBITDA
8.05 8.14 8.89 7.30 7.66
EV to Sales
0.99 1.00 1.01 0.79 0.93
EV to Free Cash Flow
18.50 18.71 16.24 62.37 19.25
EV to Operating Cash Flow
10.27 10.39 9.52 10.54 8.63
Tangible Book Value Per Share
1.07K 1.07K 1.06K 967.26 895.21
Shareholders’ Equity Per Share
1.17K 1.17K 1.06K 985.62 927.98
Tax and Other Ratios
Effective Tax Rate
0.21 0.21 0.25 0.25 0.26
Revenue Per Share
1.53K 1.53K 1.49K 1.42K 1.37K
Net Income Per Share
99.72 99.74 76.51 51.42 77.04
Tax Burden
0.70 0.70 0.66 0.65 0.70
Interest Burden
1.28 1.28 1.26 0.96 1.06
Research & Development to Revenue
0.00 0.00 0.03 0.03 0.03
SG&A to Revenue
0.00 0.00 0.00 0.40 0.39
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
1.47 1.47 2.06 2.06 1.34
Currency in JPY