Lincoln Educational Services Corporation (FRA:K1L)

FRA:K1L Ratios and Metrics

Market cap in millions EUR. Fiscal year is January - December.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb 20, 2026	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Market Capitalization	805	481	285	171	177	141
Market Cap Growth	54.62%	68.87%	66.19%	-3.36%	26.06%	131.75%
Enterprise Value	960	594	318	213	213	196
PE Ratio	66.83	50.35	12.11	19.89	7.73	4.68
PS Ratio	1.91	1.13	0.83	0.53	0.60	0.59
PB Ratio	5.08	2.79	1.89	1.26	1.43	1.67
P/TBV Ratio	5.39	2.97	2.02	1.41	1.76	2.25
P/FCF Ratio	-	-	-	-	10.13	9.61
P/OCF Ratio	20.49	16.99	12.32	207.69	7.35	7.33
EV/Sales Ratio	2.29	1.40	0.93	0.65	0.72	0.82
EV/EBITDA Ratio	18.04	22.40	26.18	9.69	33.56	10.85
EV/EBIT Ratio	46.61	42.41	52.79	13.29	2955.81	16.31
EV/FCF Ratio	-24.06	-	-	-	12.17	13.39
Debt / Equity Ratio	1.05	1.00	0.70	0.70	0.69	0.77
Debt / EBITDA Ratio	3.12	3.73	3.52	2.37	4.25	2.08
Debt / FCF Ratio	-	-	-	-	4.92	4.42
Net Debt / Equity Ratio	0.98	0.66	0.25	0.28	0.10	0.40
Net Debt / EBITDA Ratio	4.38	4.31	3.04	1.69	2.02	1.86
Net Debt / FCF Ratio	-3.89	-4.29	-2.69	-4.91	0.73	2.30
Asset Turnover	1.14	1.13	1.19	1.19	1.24	1.33
Inventory Turnover	67.75	60.58	58.31	55.72	54.32	61.07
Quick Ratio	0.69	1.13	1.52	1.78	1.66	1.02
Current Ratio	0.81	1.23	1.83	2.07	1.85	1.11
Return on Equity (ROE)	7.94%	5.73%	16.68%	8.83%	28.41%	61.41%
Return on Assets (ROA)	3.48%	2.32%	1.31%	3.65%	0.02%	4.18%
Return on Invested Capital (ROIC)	4.58%	3.87%	2.48%	7.74%	0.04%	11.10%
Return on Capital Employed (ROCE)	6.50%	4.20%	2.40%	7.30%	0.00%	8.20%
Earnings Yield	1.50%	1.99%	8.26%	6.90%	17.21%	28.22%
FCF Yield	-4.95%	-5.53%	-4.81%	-4.42%	9.87%	10.40%
Payout Ratio	-	-	-	8.79%	3.51%	2.84%
Buyback Yield / Dilution	-1.29%	-1.15%	-18.01%	-3.18%	-1.34%	-0.79%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.