LUG S.A. Ratios and Metrics

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

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul '26 Jul 9, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	16	17	36	63	43	50
Market Cap Growth	-53.19%	-52.00%	-42.53%	45.00%	-14.29%	0.72%
Enterprise Value	95	98	115	152	119	115
Last Close Price	2.20	2.40	5.00	8.38	5.78	6.74
PE Ratio	-	-	-	6.95	20.62	11.43
Forward PE	-	12.38	12.38	12.38	12.38	12.38
PS Ratio	0.11	0.10	0.16	0.23	0.18	0.25
PB Ratio	0.52	0.48	0.53	0.87	0.70	0.84
P/TBV Ratio	1.02	0.82	0.68	1.07	0.88	1.02
P/FCF Ratio	4.43	-	1.94	-	6.93	-
P/OCF Ratio	1.03	-	1.16	4.95	2.18	9.52
EV/Sales Ratio	0.64	0.56	0.51	0.55	0.50	0.56
EV/EBITDA Ratio	-	-	17.32	8.65	9.73	14.61
EV/EBIT Ratio	-	-	71.81	12.66	16.36	27.26
EV/FCF Ratio	26.45	-	6.19	-	19.09	-
Debt / Equity Ratio	2.66	2.25	1.10	1.23	1.22	1.25
Debt / EBITDA Ratio	-	-	8.73	4.55	5.47	7.33
Debt / FCF Ratio	22.68	-	4.06	-	12.07	-
Net Debt / Equity Ratio	2.61	2.20	0.94	1.04	1.11	1.12
Net Debt / EBITDA Ratio	-3.08	-4.31	9.71	4.28	5.62	8.50
Net Debt / FCF Ratio	22.24	-8.39	3.47	-310.83	11.02	-5.60
Asset Turnover	0.80	0.92	1.03	1.27	1.18	1.13
Inventory Turnover	1.61	1.71	1.91	2.58	2.46	2.40
Quick Ratio	0.23	0.21	0.41	0.56	0.44	0.41
Current Ratio	0.69	0.72	1.03	1.09	0.94	0.94
Return on Equity (ROE)	-73.47%	-60.55%	-4.90%	13.09%	3.19%	8.03%
Return on Assets (ROA)	-10.41%	-7.63%	0.45%	3.46%	2.23%	1.46%
Return on Invested Capital (ROIC)	-27.40%	-18.57%	1.14%	7.47%	4.44%	3.64%
Return on Capital Employed (ROCE)	-83.00%	-52.80%	1.80%	12.80%	9.60%	5.80%
Earnings Yield	-219.10%	-182.81%	-10.15%	14.39%	4.85%	8.75%
FCF Yield	22.58%	-55.14%	51.50%	-0.39%	14.42%	-23.69%
Dividend Yield	-	-	-	2.51%	-	-
Total Shareholder Return	-	-	-	2.51%	-	-