LUD

Valuation Ratios

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Price to Earnings
Price to Sales
Book Value Per Common Share 0.56 0.74 0.65 0.58
Price to Book
Price to Operating Cash Flow
Price to Free Cash Flow
Enterprise Value to EBITDA
Breakdown 2024-12-31 2024-06-30
Price to Earnings
Price to Sales
Book Value Per Common Share 0.56 0.67
Price to Book
Price to Operating Cash Flow
Price to Free Cash Flow
Enterprise Value to EBITDA

Earnings Data

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Earning YoY -1.10 -37.93
Revenue YoY -12.76 3.16 46.01
EBITDA YoY -78.42 0.34 -37.25
Net Profit YoY -1.13 -37.92
Breakdown 2024-12-31 2024-06-30
Earning YoY
Revenue YoY
EBITDA YoY
Net Profit YoY

Financial Strength

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Cash Per Common Share 0.42 0.36 0.18 0.24
Quick Ratio 0.96 1.07 1.18 1.21
Current Ratio 1.23 1.37 1.50 1.51
Debt to Equity 2.10 1.79 1.73 1.43
Long-Term Debt to Equity 0.06 0.07 0.17 0.12
Breakdown 2024-12-31 2024-06-30
Cash Per Common Share 0.42 0.31
Quick Ratio 0.96 1.03
Current Ratio 1.23 1.31
Debt to Equity 2.10 2.06
Long-Term Debt to Equity 0.06 0.07

Profitability

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
ROA -0.92 6.49 7.74 15.51
ROE -2.85 18.11 21.11 37.67
Gross Margin 25.42 21.18 20.63 20.90
Operating Margin 1.02 7.56 7.84 18.86
EBITDA Margin 2.10 8.47 8.71 20.26
Net Profit Margin -0.80 5.90 6.15 14.47
Breakdown 2024-12-31 2024-06-30
ROA
ROE
Gross Margin
Operating Margin
EBITDA Margin
Net Profit Margin

Dividends

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Dividend Yield
Dividend Payout Ratio -935.57 20.80 6.19
Breakdown 2024-12-31 2024-06-30
Dividend Yield
Dividend Payout Ratio

Financial Statements

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Assets 39,305.82 46,697.12 39,633.21 31,856.95
   Current Assets 31,853.19 39,512.10 33,852.45 25,950.92
      Cash and Short-Term Investments 9,523.13 8,102.29 4,136.85 5,470.76
            Cash and Cash Equivalents 8,132.65 8,082.69 4,118.61 5,448.11
            Short-Term Investments 1,390.47 19.60 18.24 22.65
      Net Receivables 15,255.73 22,657.45 22,498.80 15,267.75
      Inventory 5,807.44 7,349.95 6,115.70 4,669.18
      Other Current Assets 1,266.89 1,402.40 1,101.11 543.23
   Non-Current Assets 7,452.64 7,185.02 5,780.76 5,906.03
      Property, Plant, Equipment Net 5,124.43 4,658.07 3,466.04 3,719.99
      Goodwill 0 0 0 0
      Intangible Assets 701.15 741.23 784.00 871.26
      Long-Term Investments 0 0 0 0
      Non-Current Deferred Assets 552.97 559.98 352.77 260.39
      Other Non-Current Assets 1,074.09 1,225.74 1,177.95 1,054.40
Liabilities 26,642.28 29,950.12 25,104.70 18,741.82
   Current Liabilities 25,851.38 28,748.53 22,598.79 17,170.63
      Payables and Expenses 12,650.79 14,956.06 15,699.66 10,230.33
            Account Payables 8,673.80 12,076.79 11,868.59 6,261.07
            Current Accrued Liabilities 3,545.88 2,499.71 2,620.77 2,703.71
      Short-Term Debt 11,675.07 11,291.01 6,000.99 6,485.44
      Other Current Liabilities 1,525.52 2,501.47 898.14 454.86
   Non-Current Liabilities 790.91 1,201.59 2,505.91 1,571.18
      Long-Term Debt 614.48 763.93 2,097.37 1,322.62
      Other Non-Current Liabilities 176.43 437.65 408.54 248.56
Equity 12,663.54 16,747.00 14,528.51 13,115.13
   Shareholders Equity 12,663.54 16,747.00 14,528.51 13,115.13
      Capital Stock 641.03 641.03 641.03 641.03
      Share Premium 0 0 0 0
      Retained Earnings 11,372.48 15,243.47 12,858.12 10,558.50
      Treasury Shares 0 0 0 0
      Accumulated Other Comprehensive Income 650.04 862.51 1,029.36 1,915.60
   Minority Interest 0 0 0 0
Debt 12,289.55 12,054.94 8,098.36 7,808.06
Common Shares Outstanding 22,500.00 22,500.00 22,500.00 22,500.00
Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Revenues 44,863.43 51,428.05 49,851.13 34,141.66
Cost Of Revenue 33,458.21 40,533.08 39,565.81 27,006.99
Interest Expense 556.16 406.69 339.16 294.62
Non-Interest Expense 9,376.33 4,506.64 4,056.83 3,721.36
Gross Profit 11,405.22 10,894.98 10,285.33 7,134.68
Operating Expenses 10,949.32 6,779.32 6,356.65 4,727.13
   Selling, General and Administrative Expenses 9,376.33 4,506.64 4,056.83 3,721.36
   Research and Development Expenses 1,383.61 1,364.47 1,548.52 1,005.77
Operating Income 455.91 4,115.65 3,928.68 2,407.55
Net Non-Operating Income 3.45 15.23 85.67 19.90
EBT -96.80 3,479.48 3,568.86 6,144.98
Income Tax 264.22 446.90 501.57 1,203.96
Net Income Including Non-Controlling Interests -361.02 3,032.58 3,067.29 4,941.02
Net Income -361.02 3,032.58 3,067.29 4,941.02
EBIT 459.36 3,886.17 3,908.03 6,439.60
Deprecation and Amortization 480.61 470.12 433.38 478.57
EBITDA 939.97 4,356.29 4,341.40 6,918.17
EPS 0 0.00 0.00 0.00
Diluted EPS 0 0.00 0.00 0.00
Average Shares Outstanding Basic 0 22,500.00 22,500.00 22,500.00
Average Shares Outstanding Diluted 0 22,500.00 22,500.00 22,500.00
Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Operating Cash Flow 5,457.59 3,332.85 -1,002.74 1,369.07
   Operating Net Income -361.02 3,032.58 3,067.29 4,941.02
   Deprecation and Amortization 480.61 470.12 433.38 478.57
   Deferred Income Tax -265.47 -186.30 50.22 305.51
   Share Based Compensation 0 0 0 0
   Change in Working Capital 4,893.94 -943.57 -5,314.79 -363.59
   Other Operating Activities 709.53 960.02 761.17 -3,992.45
Investing Cash Flow -2,821.35 -1,759.27 -431.32 -492.30
   Capital Expenditure 0 0 0 0
   Net Purchase/Sale of PPE -1,051.83 -1,757.91 -435.73 -508.33
   Net Purchase/Sale of Investments Net -1,769.53 -1.36 4.40 16.03
   Net Purchase/Sale of Business 0 0 0 0
   Other Investing Activities 0.00 0.00 0.00 0.00
Financing Cash Flow -2,585.15 2,707.36 524.09 696.16
   Net Issuance/Repayment of Debt 621.93 3,963.74 729.48 995.61
   Net Issuance/Repurchase of Equity 0 0 0 0
   Dividends Paid -3,377.56 -630.78 0 -306.04
   Other Financing Activities 170.48 -625.60 -205.39 6.59
Net Change in Cash 51.09 4,280.95 -909.98 1,572.93
   Cash at Beginning of Period 8,395.93 4,280.14 5,613.72 3,934.50
   Cash at End of Period 8,333.17 8,395.93 4,280.14 5,613.72
Free Cash Flow 4,379.32 1,574.29 -1,463.12 850.13
Breakdown 2024-12-31 2024-06-30
Assets 39,305.82 46,362.68
   Current Assets 31,853.19 39,603.12
      Cash and Short-Term Investments 9,523.13 6,994.61
            Cash and Cash Equivalents 8,132.65 6,973.03
            Short-Term Investments 1,390.47 21.59
      Net Receivables 15,255.73 24,077.49
      Inventory 5,807.44 7,154.19
      Other Current Assets 1,266.89 1,376.83
   Non-Current Assets 7,452.64 6,759.56
      Property, Plant, Equipment Net 5,124.43 4,914.39
      Goodwill 0 0
      Intangible Assets 701.15 714.21
      Long-Term Investments 0 0
      Non-Current Deferred Assets 552.97 579.52
      Other Non-Current Assets 1,074.09 551.43
Liabilities 26,642.28 31,228.72
   Current Liabilities 25,851.38 30,158.93
      Payables and Expenses 12,650.79 16,582.15
            Account Payables 8,673.80 10,943.14
            Current Accrued Liabilities 3,545.88 4,803.36
      Short-Term Debt 11,675.07 11,289.45
      Other Current Liabilities 1,525.52 2,287.33
   Non-Current Liabilities 790.91 1,069.79
      Long-Term Debt 614.48 677.04
      Other Non-Current Liabilities 176.43 392.74
Equity 12,663.54 15,133.96
   Shareholders Equity 12,663.54 15,133.96
      Capital Stock 641.03 641.03
      Share Premium 0 0
      Retained Earnings 11,372.48 13,955.95
      Treasury Shares 0 0
      Accumulated Other Comprehensive Income 650.04 536.98
   Minority Interest 0 0
Debt 12,289.55 11,966.49
Common Shares Outstanding 22,500.00 22,500.00
Breakdown
EBT
Income Tax
Net Income
EPS
Average Shares Outstanding Basic
Breakdown
Operating Cash Flow
   Operating Net Income
   Deprecation and Amortization
   Deferred Income Tax
   Share Based Compensation
   Change in Working Capital
   Other Operating Activities
Investing Cash Flow
   Capital Expenditure
   Net Purchase/Sale of PPE
   Net Purchase/Sale of Investments Net
   Net Purchase/Sale of Business
   Other Investing Activities
Financing Cash Flow
   Net Issuance/Repayment of Debt
   Net Issuance/Repurchase of Equity
   Dividends Paid
   Other Financing Activities
Net Change in Cash
   Cash at Beginning of Period
   Cash at End of Period
Free Cash Flow