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LC Spolka Akcyjna (PL:APL)
:APL
Poland Market
APL
LC Spolka Akcyjna
RESEARCH TOOLSreports

LC Spolka Akcyjna (APL) Ratios

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LC Spolka Akcyjna Ratios

PL:APL's free cash flow for Q1 2026 was zł0.38. For the 2026 fiscal year, PL:APL's free cash flow was decreased by zł and operating cash flow was zł0.11. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 6.60 7.70 7.26 5.52 2.75
Quick Ratio
 1.91 2.04 2.30 0.83 0.12
Cash Ratio
 0.44 0.16 0.95 0.68 0.05
Solvency Ratio
 0.59 0.52 0.51 0.14 3.93
Operating Cash Flow Ratio
 0.44 -0.50 -1.15 -0.47 -0.90
Short-Term Operating Cash Flow Coverage
 0.00 0.00 -4.61 0.00 0.00
Net Current Asset Value
zł 9.26Mzł 8.93Mzł 8.04Mzł 6.16Mzł 5.36M
Leverage Ratios
Debt-to-Assets Ratio
 0.04 0.10 0.12 0.14 0.00
Debt-to-Equity Ratio
 0.05 0.12 0.15 0.19 0.00
Debt-to-Capital Ratio
 0.05 0.11 0.13 0.16 0.00
Long-Term Debt-to-Capital Ratio
 0.05 0.06 0.09 0.16 0.00
Financial Leverage Ratio
 1.23 1.23 1.29 1.43 1.47
Debt Service Coverage Ratio
 12.31 9.07 2.72 3.97 0.00
Interest Coverage Ratio
 13.03 9.46 10.06 3.65 0.00
Debt to Market Cap
 0.13 0.18 0.38 0.47 0.00
Interest Debt Per Share
 0.18 0.39 0.43 0.45 0.00
Net Debt to EBITDA
 -0.18 0.60 -0.06 0.75 -0.01
Profitability Margins
Gross Profit Margin
37.21%36.93%33.02%18.52%15.60%
EBIT Margin
11.12%10.08%15.86%3.60%100.02%
EBITDA Margin
11.70%10.66%16.52%4.49%101.15%
Operating Profit Margin
10.33%9.34%14.90%3.61%103.04%
Pretax Profit Margin
10.36%9.10%14.38%5.20%102.63%
Net Profit Margin
8.42%7.39%11.89%4.64%102.63%
Continuous Operations Profit Margin
8.42%7.39%11.89%4.64%102.63%
Net Income Per EBT
81.32%81.25%82.68%89.11%100.00%
EBT Per EBIT
100.26%97.43%96.48%144.16%99.60%
Return on Assets (ROA)
10.44%9.06%10.74%3.43%124.88%
Return on Equity (ROE)
13.55%11.16%13.83%4.89%183.96%
Return on Capital Employed (ROCE)
14.99%13.07%15.54%3.19%181.75%
Return on Invested Capital (ROIC)
12.18%10.12%11.93%2.84%181.75%
Return on Tangible Assets
10.46%9.08%10.76%3.44%124.88%
Earnings Yield
34.42%33.64%35.91%11.79%322.23%
Efficiency Ratios
Receivables Turnover
 5.89 5.49 5.55 30.36 58.95
Payables Turnover
 5.34 124.32 14.72 4.07 5.11
Inventory Turnover
 1.14 1.10 0.91 0.79 1.26
Fixed Asset Turnover
 35.87 35.48 37.22 7.54 12.53
Asset Turnover
 1.24 1.23 0.90 0.74 1.22
Working Capital Turnover Ratio
 1.53 1.52 1.17 1.16 -7.07
Cash Conversion Cycle
 314.39 396.71 441.82 385.34 225.00
Days of Sales Outstanding
 62.01 66.53 65.82 12.02 6.19
Days of Inventory Outstanding
 320.68 333.11 400.79 462.98 290.30
Days of Payables Outstanding
 68.30 2.94 24.79 89.66 71.49
Operating Cycle
 382.68 399.64 466.61 475.00 296.49
Cash Flow Ratios
Operating Cash Flow Per Share
 0.24 -0.22 -0.50 -0.24 -0.86
Free Cash Flow Per Share
 0.22 -0.23 -0.53 -0.28 -0.88
CapEx Per Share
 0.02 <0.01 0.03 0.04 0.03
Free Cash Flow to Operating Cash Flow
 0.93 1.02 1.06 1.16 1.03
Dividend Paid and CapEx Coverage Ratio
 14.87 -42.65 -16.66 -6.30 -30.87
Capital Expenditure Coverage Ratio
 14.87 -42.65 -16.66 -6.30 -30.87
Operating Cash Flow Coverage Ratio
 1.68 -0.64 -1.29 -0.57 0.00
Operating Cash Flow to Sales Ratio
 0.05 -0.05 -0.17 -0.10 -0.23
Free Cash Flow Yield
19.79%-23.80%-54.35%-30.80%-74.25%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 2.89 2.97 2.80 8.48 0.31
Price-to-Sales (P/S) Ratio
 0.24 0.22 0.33 0.39 0.32
Price-to-Book (P/B) Ratio
 0.37 0.33 0.39 0.42 0.57
Price-to-Free Cash Flow (P/FCF) Ratio
 5.05 -4.20 -1.84 -3.25 -1.35
Price-to-Operating Cash Flow Ratio
 4.71 -4.30 -1.95 -3.76 -1.39
Price-to-Earnings Growth (PEG) Ratio
 0.02 -0.35 0.01 -0.09 <0.01
Price-to-Fair Value
 0.37 0.33 0.39 0.42 0.57
Enterprise Value Multiple
 1.91 2.66 1.95 9.51 0.30
Enterprise Value
 3.33M 4.02M 3.12M 3.24M 3.75M
EV to EBITDA
 1.91 2.66 1.95 9.51 0.30
EV to Sales
 0.22 0.28 0.32 0.43 0.31
EV to Free Cash Flow
 4.62 -5.42 -1.79 -3.52 -1.29
EV to Operating Cash Flow
 4.31 -5.55 -1.89 -4.08 -1.33
Tangible Book Value Per Share
 2.96 2.85 2.54 2.18 2.08
Shareholders’ Equity Per Share
 2.96 2.86 2.54 2.19 2.08
Tax and Other Ratios
Effective Tax Rate
 0.19 0.19 0.17 0.11 0.00
Revenue Per Share
 4.54 4.32 2.96 2.31 3.74
Net Income Per Share
 0.38 0.32 0.35 0.11 3.83
Tax Burden
 0.81 0.81 0.83 0.89 1.00
Interest Burden
 0.93 0.90 0.91 1.45 1.03
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.14 0.14 0.16 0.16 0.09
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.62 -0.69 -1.43 -2.26 -0.22
Currency in PLN