LUG S.A. (WSE:LUG)

LUG S.A. Statistics

Total Valuation

LUG S.A. has a market cap or net worth of PLN 18.00 million. The enterprise value is 98.33 million.

Market Cap	18.00M
Enterprise Value	98.33M

Important Dates

The next estimated earnings date is Friday, February 13, 2026.

Earnings Date	Feb 13, 2026
Ex-Dividend Date	n/a

Share Statistics

LUG S.A. has 7.20 million shares outstanding.

Current Share Class	7.20M
Shares Outstanding	7.20M
Shares Change (YoY)	n/a
Shares Change (QoQ)	n/a
Owned by Insiders (%)	52.66%
Owned by Institutions (%)	18.96%
Float	3.05M

Valuation Ratios

PE Ratio	n/a
Forward PE	n/a
PS Ratio	0.09
PB Ratio	0.33
P/TBV Ratio	0.46
P/FCF Ratio	3.50
P/OCF Ratio	1.17
PEG Ratio	n/a

Enterprise Valuation

EV / Earnings	-6.94
EV / Sales	0.47
EV / EBITDA	n/a
EV / EBIT	n/a
EV / FCF	19.12

Financial Position

The company has a current ratio of 0.93, with a Debt / Equity ratio of 1.54.

Current Ratio	0.93
Quick Ratio	0.36
Debt / Equity	1.54
Debt / EBITDA	n/a
Debt / FCF	16.11
Interest Coverage	-1.44

Financial Efficiency

Return on equity (ROE) is -24.93% and return on invested capital (ROIC) is -6.60%.

Return on Equity (ROE)	-24.93%
Return on Assets (ROA)	-2.92%
Return on Invested Capital (ROIC)	-6.60%
Return on Capital Employed (ROCE)	-13.05%
Weighted Average Cost of Capital (WACC)	5.56%
Revenue Per Employee	490,663
Profits Per Employee	-33,415
Employee Count	426
Asset Turnover	1.05
Inventory Turnover	2.04

Taxes

Income Tax	-640,000
Effective Tax Rate	n/a

Stock Price Statistics

The stock price has decreased by -51.60% in the last 52 weeks. The beta is -0.23, so LUG S.A.'s price volatility has been lower than the market average.

Beta (5Y)	-0.23
52-Week Price Change	-51.60%
50-Day Moving Average	2.43
200-Day Moving Average	3.77
Relative Strength Index (RSI)	47.20
Average Volume (20 Days)	1,927

Short Selling Information

Short Interest	n/a
Short Previous Month	n/a
Short % of Shares Out	n/a
Short % of Float	n/a
Short Ratio (days to cover)	n/a

Income Statement

In the last 12 months, LUG S.A. had revenue of PLN 208.04 million and -14.17 million in losses. Loss per share was -1.97.

Revenue	208.04M
Gross Profit	80.96M
Operating Income	-9.25M
Pretax Income	-15.23M
Net Income	-14.17M
EBITDA	-4.24M
EBIT	-9.25M
Loss Per Share	-1.97

Balance Sheet

The company has 1.49 million in cash and 82.87 million in debt, with a net cash position of -81.38 million or -11.31 per share.

Cash & Cash Equivalents	1.49M
Total Debt	82.87M
Net Cash	-81.38M
Net Cash Per Share	-11.31
Equity (Book Value)	53.86M
Book Value Per Share	7.63
Working Capital	-8.04M

Cash Flow

In the last 12 months, operating cash flow was 15.44 million and capital expenditures -10.29 million, giving a free cash flow of 5.14 million.

Operating Cash Flow	15.44M
Capital Expenditures	-10.29M
Free Cash Flow	5.14M
FCF Per Share	0.71

Margins

Gross margin is 38.91%, with operating and profit margins of -4.45% and -6.81%.

Gross Margin	38.91%
Operating Margin	-4.45%
Pretax Margin	-7.32%
Profit Margin	-6.81%
EBITDA Margin	-2.04%
EBIT Margin	-4.45%
FCF Margin	2.47%

Dividends & Yields

LUG S.A. does not appear to pay any dividends at this time.

Dividend Per Share	n/a
Dividend Yield	n/a
Dividend Growth (YoY)	n/a
Years of Dividend Growth	1
Payout Ratio	n/a
Buyback Yield	n/a
Shareholder Yield	n/a
Earnings Yield	-78.73%
FCF Yield	28.58%

Fair Value

There are several formulas that can be used to estimate the intrinsic value of a stock.

Lynch Fair Value	n/a
Lynch Upside	n/a
Graham Number	n/a
Graham Upside	n/a

Stock Splits

The last stock split was on November 14, 2012. It was a reverse split with a ratio of 0.04.

Last Split Date	Nov 14, 2012
Split Type	Reverse
Split Ratio	0.04

Scores

LUG S.A. has an Altman Z-Score of 1.1 and a Piotroski F-Score of 2. A Z-score under 3 suggests an increased risk of bankruptcy.

Altman Z-Score	1.1
Piotroski F-Score	2