Lena Lighting S.A. (LEN) Ratios

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Lena Lighting S.A. Ratios

PL:LEN's free cash flow for Q4 2025 was zł0.34. For the 2025 fiscal year, PL:LEN's free cash flow was decreased by zł and operating cash flow was zł>-0.01. See a summary of the company’s cash flow.

Ratios	TTM	Mar 26	Mar 25	Mar 24	Mar 23
Liquidity Ratios
Current Ratio	―	3.65	3.58	3.49	2.71
Quick Ratio	―	1.83	1.76	1.92	1.43
Cash Ratio	―	0.12	0.09	0.15	0.03
Solvency Ratio	―	0.40	0.40	0.61	0.45
Operating Cash Flow Ratio	―	0.49	0.40	0.93	0.58
Short-Term Operating Cash Flow Coverage	―	5.21	2.12	13.39	2.38
Net Current Asset Value	zł ―	zł 56.62M	zł 55.49M	zł 56.55M	zł 52.99M
Leverage Ratios
Debt-to-Assets Ratio	―	0.02	0.04	0.04	0.08
Debt-to-Equity Ratio	―	0.02	0.05	0.05	0.10
Debt-to-Capital Ratio	―	0.02	0.05	0.04	0.09
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.02	0.02
Financial Leverage Ratio	―	1.20	1.21	1.24	1.33
Debt Service Coverage Ratio	―	4.32	2.17	8.46	2.01
Interest Coverage Ratio	―	30.98	26.18	38.70	16.60
Debt to Market Cap	―	0.03	0.06	0.04	0.11
Interest Debt Per Share	―	0.11	0.23	0.22	0.47
Net Debt to EBITDA	―	0.01	0.34	0.08	0.49
Profitability Margins
Gross Profit Margin	―	33.54%	33.50%	33.10%	30.87%
EBIT Margin	―	2.12%	2.73%	7.55%	7.90%
EBITDA Margin	―	6.98%	7.58%	11.50%	11.60%
Operating Profit Margin	―	2.12%	2.64%	7.34%	7.46%
Pretax Profit Margin	―	1.90%	2.63%	7.36%	7.02%
Net Profit Margin	―	1.44%	1.82%	5.93%	5.53%
Continuous Operations Profit Margin	―	1.44%	1.82%	5.93%	5.53%
Net Income Per EBT	―	76.02%	69.38%	80.51%	78.72%
EBT Per EBIT	―	89.52%	99.61%	100.33%	94.05%
Return on Assets (ROA)	―	1.55%	1.88%	7.06%	6.67%
Return on Equity (ROE)	―	1.86%	2.27%	8.76%	8.85%
Return on Capital Employed (ROCE)	―	2.72%	3.25%	10.55%	11.67%
Return on Invested Capital (ROIC)	―	2.03%	2.16%	8.34%	8.55%
Return on Tangible Assets	―	1.55%	1.88%	7.09%	6.69%
Earnings Yield	―	3.17%	3.62%	11.09%	10.10%
Efficiency Ratios
Receivables Turnover	―	3.87	4.01	4.02	4.39
Payables Turnover	―	8.49	8.62	8.39	8.58
Inventory Turnover	―	2.40	2.29	2.97	2.88
Fixed Asset Turnover	―	2.88	2.71	3.26	3.46
Asset Turnover	―	1.07	1.03	1.19	1.21
Working Capital Turnover Ratio	―	2.49	2.36	2.89	3.29
Cash Conversion Cycle	―	203.50	207.96	170.31	167.46
Days of Sales Outstanding	―	94.23	91.04	90.89	83.15
Days of Inventory Outstanding	―	152.28	159.27	122.90	126.85
Days of Payables Outstanding	―	43.01	42.35	43.48	42.54
Operating Cycle	―	246.51	250.30	213.79	210.00
Cash Flow Ratios
Operating Cash Flow Per Share	―	0.43	0.35	0.90	0.76
Free Cash Flow Per Share	―	0.21	0.09	0.56	0.47
CapEx Per Share	―	0.21	0.26	0.33	0.28
Free Cash Flow to Operating Cash Flow	―	0.50	0.26	0.63	0.62
Dividend Paid and CapEx Coverage Ratio	―	1.37	0.77	1.69	1.97
Capital Expenditure Coverage Ratio	―	2.01	1.36	2.70	2.67
Operating Cash Flow Coverage Ratio	―	3.91	1.59	4.32	1.74
Operating Cash Flow to Sales Ratio	―	0.08	0.06	0.13	0.11
Free Cash Flow Yield	―	8.29%	3.37%	15.78%	12.44%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	31.51	27.70	9.02	9.90
Price-to-Sales (P/S) Ratio	―	0.45	0.50	0.53	0.55
Price-to-Book (P/B) Ratio	―	0.59	0.63	0.79	0.88
Price-to-Free Cash Flow (P/FCF) Ratio	―	12.06	29.66	6.34	8.04
Price-to-Operating Cash Flow Ratio	―	6.05	7.84	3.99	5.02
Price-to-Earnings Growth (PEG) Ratio	―	-1.77	-0.37	1.71	3.66
Price-to-Fair Value	―	0.59	0.63	0.79	0.88
Enterprise Value Multiple	―	6.53	6.98	4.73	5.20
Enterprise Value	―	64.58M	72.48M	90.53M	104.28M
EV to EBITDA	―	6.53	6.98	4.73	5.20
EV to Sales	―	0.46	0.53	0.54	0.60
EV to Free Cash Flow	―	12.08	31.20	6.44	8.87
EV to Operating Cash Flow	―	6.07	8.24	4.06	5.54
Tangible Book Value Per Share	―	4.40	4.41	4.51	4.32
Shareholders’ Equity Per Share	―	4.41	4.43	4.53	4.34
Tax and Other Ratios
Effective Tax Rate	―	0.24	0.31	0.19	0.21
Revenue Per Share	―	5.70	5.51	6.70	6.94
Net Income Per Share	―	0.08	0.10	0.40	0.38
Tax Burden	―	0.76	0.69	0.81	0.79
Interest Burden	―	0.90	0.96	0.97	0.89
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.31	0.31	0.06	0.06
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	5.20	2.44	2.26	1.55

Currency in PLN