Market cap
$37 Mln
Revenue (TTM)
$75 Mln
P/E Ratio
--
P/B Ratio
0.3
Div. Yield
22.4 %
Key Ratios and Highlights
| Growth Score (%) | Quarterly | Annual (TTM) | |||
|---|---|---|---|---|---|
| Particulars | QoQ | YoY | 1-Year | 3-Years | 5-Years |
| Revenue | -9.63 | -1.05 | 30.71 | 39.82 | 30.48 |
| EBIT | -58.11 | 76.93 | 65.78 | -23.84 | -2.43 |
| Net Profit | -3,978.78 | -317.11 | -196.36 | -208.57 | -206.73 |
| EPS | -3,974.76 | -316.58 | -196.15 | -208.45 | -192.98 |
| Book Value | -- | -- | -7.99 | -3.48 | -1.66 |
| Key Ratios (%) | Average | Annual (TTM) | |||
|---|---|---|---|---|---|
| Particulars | 3-Years | 5-Years | TTM | Dec-25 | Dec-24 |
| EBIT-Margin
| 179.63 | 102.40 | 39.34 | 64.60 | -- |
| Net Margin
| -- | 54.26 | -18.34 | -- | -- |
| Return on equity
| 5.47 | 5.73 | -6.48 | -1.20 | 9.47 |
| Return on Capital
| 1.02 | 1.03 | -- | -0.24 | 1.78 |
| Return on Assets
| 1.02 | 1.04 | -1.24 | -0.23 | 1.76 |
| Debt to Equity (x)
| -- | -- | 0.00 | 4.51 | 3.68 |
Profitability
ROCE
--
--
Earning before interest and taxes / (Average net worth + Average total Debt) * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
--
|
-0.24
|
1.78
|
1.52
|
0.87
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
ROE
-6.48
Lower than Peers by 14.25
Profit after tax / Average Net worth * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
-6.48
|
-1.20
|
9.47
|
8.15
|
4.78
|
|
Peer Median
|
7.78
|
--
|
--
|
--
|
--
|
ROA
-1.24
Lower than Peers by 3.14
Profit after tax / Average Total assets * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
-1.24
|
-0.23
|
1.76
|
1.53
|
0.91
|
|
Peer Median
|
1.90
|
--
|
--
|
--
|
--
|
EBIT Margin
39.34
Higher than Peers by 8.66
Operating profit (EBIT) / Net Sales * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
39.34
|
64.60
|
--
|
294.66
|
--
|
|
Peer Median
|
30.68
|
--
|
--
|
--
|
--
|
Net Margin
-18.34
Lower than Peers by 33.16
Net profit / Total Income (Net sales plus other income) * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
-18.34
|
-3.47
|
64.97
|
61.46
|
49.26
|
|
Peer Median
|
14.81
|
--
|
--
|
--
|
--
|
Cash Profit Margin
0.00
--
(Net profit + Depreciation) / Gross Sales * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
0.00
|
--
|
--
|
--
|
--
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Revenue Growth
30.71
Higher than Peers by 24.18
Year on year growth in net sales
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
30.71
|
1.27
|
0.09
|
0.60
|
-0.05
|
|
Peer Median
|
6.53
|
--
|
--
|
--
|
--
|
EBIT Growth
65.78
Higher than Peers by 57.36
Year on year growth in operating profit (EBIT)
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
65.78
|
--
|
--
|
--
|
--
|
|
Peer Median
|
8.42
|
--
|
--
|
--
|
--
|
Net Profit Growth
-196.36
Lower than Peers by 212.90
Year on year growth in profit after tax
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
-196.36
|
-112.12
|
14.89
|
99.87
|
-6.30
|
|
Peer Median
|
16.55
|
--
|
--
|
--
|
--
|
EPS Growth
-196.15
Lower than Peers by 208.46
Year on year growth in earnings per share
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
-196.15
|
-1.12
|
0.15
|
1.00
|
-0.55
|
|
Peer Median
|
12.31
|
--
|
--
|
--
|
--
|
Book Value Growth
-11.73
Lower than Peers by 10.60
Year on year growth in book value per share
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
-11.73
|
--
|
--
|
--
|
--
|
|
Peer Median
|
-1.13
|
--
|
--
|
--
|
--
|
Solvency
Debt to Equity
--
--
Total debt / Net worth
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
--
|
4.51
|
3.68
|
4.96
|
3.80
|
|
Peer Median
|
0.93
|
--
|
--
|
--
|
--
|
Short term debt to equity ratio
--
--
(Short term borrowings / Net worth)
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
--
|
0.80
|
3.48
|
4.96
|
3.61
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Current Ratio
--
--
Current Assets / Current Liabilities and Provisions
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
--
|
0.16
|
5.30
|
139.71
|
476.87
|
|
Peer Median
|
1.07
|
--
|
--
|
--
|
--
|
Quick Ratio
--
--
(Current Assets - Inventory) / Current Liabilities and Provisions
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
--
|
--
|
--
|
--
|
454.35
|
|
Peer Median
|
1.00
|
--
|
--
|
--
|
--
|
Interest Coverage
0.75
Lower than Peers by 1.10
Earning before interest and taxes (EBIT) / Interest Expenses
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
0.75
|
0.95
|
--
|
1.26
|
--
|
|
Peer Median
|
1.85
|
--
|
--
|
--
|
--
|
Operating Efficiency
Debtors to sales
6.03
Lower than Peers by 5.55
Debtors outstanding / Net Sales * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
6.03
|
6.86
|
17.05
|
4,314.14
|
28.95
|
|
Peer Median
|
11.58
|
--
|
--
|
--
|
--
|
Asset Turnover
0.07
Lower than Peers by 0.09
Sales / Average Total Assets
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
0.07
|
0.07
|
0.03
|
0.02
|
0.02
|
|
Peer Median
|
0.15
|
--
|
--
|
--
|
--
|
Receivable days
--
--
Average Debtors / Sales * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
--
|
26.23
|
7,280.36
|
7,911.71
|
293.44
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Inventory Days
--
--
Average Inventory / Sales * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
--
|
--
|
--
|
3,115.10
|
57,665.47
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Payable days
--
--
Average Creditors / Cost of goods sold * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
--
|
105.90
|
14.19
|
189.07
|
1,806.73
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Cash Conversion Cycle
--
--
Receivable Days + Inventory Days - Payable Days
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
--
|
--
|
--
|
10,837.74
|
56,152.18
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Valuation
Price / Earnings
--
--
Current share price divided by earning per share in the last twelve months
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
--
|
-26.88
|
5.96
|
6.18
|
10.06
|
|
Peer Median
|
28.73
|
--
|
--
|
--
|
--
|
Price / Book Value
0.26
Lower than Peers by 1.53
Current share price divided by book value per share in the latest financial year
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
0.26
|
0.34
|
0.57
|
0.51
|
0.41
|
|
Peer Median
|
1.78
|
--
|
--
|
--
|
--
|
Dividend Yield
22.43
Higher than Peers by 17.45
Dividend per share in the past twelve months divided by current share price
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
22.43
|
--
|
--
|
--
|
--
|
|
Peer Median
|
4.98
|
--
|
--
|
--
|
--
|
EV/EBITDA
--
--
Enterprise Value (Current Market Capitalisation + Total Debt - Cash & Equivalents) / Earnings before interest, taxes, depreciation and taxes (EBITDA)
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
--
|
20.00
|
9.10
|
7.57
|
-1,594.84
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Market Cap
37
Lower than Peers by 633
Current Share price multiplied by latest total number of shares outstanding
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lument Finance Trust (LFT)
|
37
|
--
|
--
|
--
|
--
|
|
Peer Median
|
671
|
--
|
--
|
--
|
--
|