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Liquidity Services (LQDT)
NASDAQ:LQDT
US Market

Liquidity Services (LQDT) Ratios

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Liquidity Services Ratios

LQDT's free cash flow for Q4 2025 was $0.48. For the 2025 fiscal year, LQDT's free cash flow was decreased by $ and operating cash flow was $0.09. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.38 1.27 1.21 1.05 1.21
Quick Ratio
1.29 1.16 1.12 0.95 1.09
Cash Ratio
1.08 0.99 0.91 0.78 0.97
Solvency Ratio
0.22 0.20 0.25 0.38 0.48
Operating Cash Flow Ratio
0.41 0.45 0.39 0.36 0.60
Short-Term Operating Cash Flow Coverage
12.85 13.32 0.00 0.00 0.00
Net Current Asset Value
$ 52.93M$ 32.61M$ 18.83M$ -3.97M$ 11.28M
Leverage Ratios
Debt-to-Assets Ratio
0.04 0.04 0.04 0.05 0.06
Debt-to-Equity Ratio
0.07 0.08 0.07 0.09 0.11
Debt-to-Capital Ratio
0.06 0.07 0.06 0.08 0.10
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.85 1.90 1.79 1.86 1.89
Debt Service Coverage Ratio
6.57 5.36 0.00 204.22 0.00
Interest Coverage Ratio
0.00 0.00 0.00 -6.43 0.00
Debt to Market Cap
<0.01 <0.01 0.00 0.00 0.00
Interest Debt Per Share
0.46 0.47 0.34 0.45 0.43
Net Debt to EBITDA
-3.36 -3.91 -2.67 -1.41 -2.69
Profitability Margins
Gross Profit Margin
43.81%50.97%54.74%57.36%58.19%
EBIT Margin
7.36%6.44%8.30%8.18%10.55%
EBITDA Margin
9.54%9.78%11.88%20.70%13.26%
Operating Profit Margin
7.36%6.44%8.30%-0.57%10.55%
Pretax Profit Margin
8.27%7.50%9.23%17.02%10.71%
Net Profit Margin
5.89%5.50%6.67%14.40%19.78%
Continuous Operations Profit Margin
5.89%5.50%6.67%14.40%19.78%
Net Income Per EBT
71.23%73.33%72.30%84.62%184.74%
EBT Per EBIT
112.48%116.48%111.15%-2987.65%101.51%
Return on Assets (ROA)
7.49%5.76%7.26%14.00%19.93%
Return on Equity (ROE)
14.09%10.95%12.99%26.09%37.74%
Return on Capital Employed (ROCE)
16.43%12.21%15.52%-0.97%18.56%
Return on Invested Capital (ROIC)
11.43%8.71%10.95%-0.80%33.31%
Return on Tangible Assets
10.85%8.50%11.21%22.04%26.50%
Earnings Yield
3.07%2.88%3.83%7.68%7.07%
Efficiency Ratios
Receivables Turnover
38.21 28.02 35.95 20.86 33.98
Payables Turnover
4.36 3.04 3.64 2.84 2.65
Inventory Turnover
18.89 10.42 12.80 10.22 8.64
Fixed Asset Turnover
16.02 12.12 11.63 8.67 8.28
Asset Turnover
1.27 1.05 1.09 0.97 1.01
Working Capital Turnover Ratio
7.65 11.16 19.88 19.47 12.00
Cash Conversion Cycle
-73.77 -72.19 -61.65 -75.13 -84.66
Days of Sales Outstanding
9.90 13.03 10.15 17.49 10.74
Days of Inventory Outstanding
25.10 35.03 28.51 35.70 42.26
Days of Payables Outstanding
108.77 120.25 100.31 128.33 137.66
Operating Cycle
35.00 48.06 38.66 53.19 53.00
Cash Flow Ratios
Operating Cash Flow Per Share
2.16 2.30 1.51 1.39 1.96
Free Cash Flow Per Share
1.91 2.01 1.34 1.14 1.80
CapEx Per Share
0.25 0.29 0.17 0.25 0.16
Free Cash Flow to Operating Cash Flow
0.88 0.87 0.89 0.82 0.92
Dividend Paid and CapEx Coverage Ratio
8.56 7.88 8.73 5.52 12.00
Capital Expenditure Coverage Ratio
8.56 7.88 8.73 5.52 12.00
Operating Cash Flow Coverage Ratio
4.73 4.86 4.40 3.15 4.56
Operating Cash Flow to Sales Ratio
0.14 0.19 0.15 0.16 0.25
Free Cash Flow Yield
4.60%8.82%7.60%6.99%8.32%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
32.38 34.78 26.10 13.02 14.14
Price-to-Sales (P/S) Ratio
1.91 1.91 1.74 1.87 2.80
Price-to-Book (P/B) Ratio
4.48 3.81 3.39 3.40 5.34
Price-to-Free Cash Flow (P/FCF) Ratio
15.44 11.34 13.15 14.30 12.01
Price-to-Operating Cash Flow Ratio
13.63 9.90 11.65 11.71 11.01
Price-to-Earnings Growth (PEG) Ratio
5.57 -11.83 -0.57 -0.71 >-0.01
Price-to-Fair Value
4.48 3.81 3.39 3.40 5.34
Enterprise Value Multiple
16.48 15.67 11.99 7.64 18.41
Enterprise Value
755.07M 556.52M 447.95M 443.19M 628.35M
EV to EBITDA
15.78 15.67 11.99 7.64 18.41
EV to Sales
1.58 1.53 1.42 1.58 2.44
EV to Free Cash Flow
17.91 9.08 10.76 12.07 10.48
EV to Operating Cash Flow
14.87 7.93 9.53 9.89 9.61
Tangible Book Value Per Share
2.81 2.32 1.92 1.53 2.15
Shareholders’ Equity Per Share
6.57 5.99 5.20 4.79 4.05
Tax and Other Ratios
Effective Tax Rate
0.29 0.27 0.28 0.15 -0.85
Revenue Per Share
15.42 11.91 10.12 8.67 7.73
Net Income Per Share
0.91 0.66 0.68 1.25 1.53
Tax Burden
0.71 0.73 0.72 0.85 1.85
Interest Burden
1.57 1.16 1.11 2.08 1.02
Research & Development to Revenue
0.00 0.00 0.02 0.20 0.19
SG&A to Revenue
0.07 0.09 0.09 0.30 0.30
Stock-Based Compensation to Revenue
0.03 0.03 0.03 0.03 0.03
Income Quality
1.91 3.51 2.24 1.11 1.28
Currency in USD