LUG S.A. (WSE:LUG)

LUG S.A. Ratios and Metrics

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

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 30, 2026	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Market Capitalization	14	36	63	43	50	50
Market Cap Growth	-64.81%	-42.53%	45.00%	-14.29%	0.72%	79.12%
Enterprise Value	94	115	152	119	115	106
Last Close Price	1.90	5.00	8.38	5.78	6.74	6.69
PE Ratio	-	-	6.95	20.62	11.43	7.24
Forward PE	-	12.38	12.38	12.38	12.38	12.38
PS Ratio	0.07	0.16	0.23	0.18	0.25	0.27
PB Ratio	0.25	0.53	0.87	0.70	0.84	0.96
P/TBV Ratio	0.35	0.68	1.07	0.88	1.02	0.96
P/FCF Ratio	2.66	1.94	-	6.93	-	13.57
P/OCF Ratio	0.89	1.16	4.95	2.18	9.52	5.67
EV/Sales Ratio	0.45	0.51	0.55	0.50	0.56	0.58
EV/EBITDA Ratio	-	17.32	8.65	9.73	14.61	7.44
EV/EBIT Ratio	-	71.81	12.66	16.36	27.26	11.94
EV/FCF Ratio	18.28	6.19	-	19.09	-	28.77
Debt / Equity Ratio	1.54	1.10	1.23	1.22	1.25	1.13
Debt / EBITDA Ratio	-	8.73	4.55	5.47	7.33	3.85
Debt / FCF Ratio	16.11	4.06	-	12.07	-	15.93
Net Debt / Equity Ratio	1.51	0.94	1.04	1.11	1.12	1.01
Net Debt / EBITDA Ratio	-19.20	9.71	4.28	5.62	8.50	3.70
Net Debt / FCF Ratio	15.82	3.47	-310.83	11.02	-5.60	14.30
Asset Turnover	1.05	1.03	1.27	1.18	1.13	1.19
Inventory Turnover	2.04	1.91	2.58	2.46	2.40	2.63
Quick Ratio	0.36	0.41	0.56	0.44	0.41	0.44
Current Ratio	0.93	1.03	1.09	0.94	0.94	0.92
Return on Equity (ROE)	-24.93%	-4.90%	13.09%	3.19%	8.03%	15.66%
Return on Assets (ROA)	-2.92%	0.45%	3.46%	2.23%	1.46%	3.62%
Return on Invested Capital (ROIC)	-6.60%	1.14%	7.47%	4.44%	3.64%	7.63%
Return on Capital Employed (ROCE)	-13.00%	1.80%	12.80%	9.60%	5.80%	14.10%
Earnings Yield	-103.59%	-10.15%	14.39%	4.85%	8.75%	13.82%
FCF Yield	37.60%	51.50%	-0.39%	14.42%	-23.69%	7.37%
Dividend Yield	-	-	2.51%	-	-	-
Total Shareholder Return	-	-	2.51%	-	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.