Market cap
$3,392 Mln
Revenue (TTM)
$2,883 Mln
P/E Ratio
--
P/B Ratio
1.4
Div. Yield
0 %
Key Ratios and Highlights
| Growth Score (%) | Quarterly | Annual (TTM) | |||
|---|---|---|---|---|---|
| Particulars | QoQ | YoY | 1-Year | 3-Years | 5-Years |
| Revenue | -14.33 | 47.67 | -8.00 | -1.60 | 6.59 |
| EBIT | -73.22 | 272.68 | 59.79 | -4.11 | 1.81 |
| Net Profit | -141.43 | 74.55 | -7.39 | -3.64 | -252.01 |
| EPS | -141.95 | 75.30 | 40.24 | -208.52 | 0.80 |
| Book Value | -- | -- | -- | -- | -- |
| Key Ratios (%) | Average | Annual (TTM) | |||
|---|---|---|---|---|---|
| Particulars | 3-Years | 5-Years | TTM | Dec-25 | Dec-24 |
| EBIT-Margin
| 5.43 | 4.93 | 4.14 | 3.81 | 3.33 |
| Net Margin
| -- | 0.41 | -4.10 | -- | -- |
| Return on equity
| 12.82 | 6.81 | -- | 17.08 | 11.69 |
| Return on Capital
| -5.40 | -3.14 | -- | -7.47 | -4.96 |
| Return on Assets
| -2.77 | -1.61 | -1.40 | -3.83 | -2.52 |
| Debt to Equity (x)
| -- | -- | -1.80 | -3.11 | -3.50 |
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
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
--
|
-7.47
|
-4.96
|
-3.76
|
-0.01
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
ROE
--
--
Profit after tax / Average Net worth * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
--
|
17.08
|
11.69
|
9.68
|
0.06
|
|
Peer Median
|
35.04
|
--
|
--
|
--
|
--
|
ROA
-1.40
Higher than Peers by 0.22
Profit after tax / Average Total assets * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
-1.40
|
-3.83
|
-2.52
|
-1.97
|
-0.01
|
|
Peer Median
|
-1.62
|
--
|
--
|
--
|
--
|
EBIT Margin
4.14
Higher than Peers by 0.14
Operating profit (EBIT) / Net Sales * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
4.14
|
3.81
|
3.33
|
9.15
|
5.45
|
|
Peer Median
|
4.00
|
--
|
--
|
--
|
--
|
Net Margin
-4.10
Lower than Peers by 0.68
Net profit / Total Income (Net sales plus other income) * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
-4.10
|
-7.53
|
-4.02
|
-3.13
|
-0.01
|
|
Peer Median
|
-3.42
|
--
|
--
|
--
|
--
|
Cash Profit Margin
--
--
(Net profit + Depreciation) / Gross Sales * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
--
|
--
|
--
|
--
|
--
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Revenue Growth
-8.00
Lower than Peers by 33.24
Year on year growth in net sales
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
-8.00
|
-0.18
|
0.07
|
-0.03
|
0.14
|
|
Peer Median
|
25.24
|
--
|
--
|
--
|
--
|
EBIT Growth
59.79
Higher than Peers by 24.81
Year on year growth in operating profit (EBIT)
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
59.79
|
-5.64
|
-61.05
|
62.62
|
110.79
|
|
Peer Median
|
34.98
|
--
|
--
|
--
|
--
|
Net Profit Growth
-7.39
Higher than Peers by 0.16
Year on year growth in profit after tax
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
-7.39
|
-54.32
|
-37.43
|
-31,066.67
|
-102.70
|
|
Peer Median
|
-7.55
|
--
|
--
|
--
|
--
|
EPS Growth
40.24
Higher than Peers by 11.61
Year on year growth in earnings per share
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
40.24
|
-0.54
|
-0.37
|
-162.41
|
-1.00
|
|
Peer Median
|
28.63
|
--
|
--
|
--
|
--
|
Book Value Growth
2.36
Higher than Peers by 1.77
Year on year growth in book value per share
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
2.36
|
--
|
--
|
--
|
--
|
|
Peer Median
|
0.60
|
--
|
--
|
--
|
--
|
Solvency
Debt to Equity
-1.80
--
Total debt / Net worth
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
-1.80
|
-3.11
|
-3.50
|
-3.23
|
-4.08
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Short term debt to equity ratio
-1.49
--
(Short term borrowings / Net worth)
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
-1.49
|
-1.08
|
-1.75
|
-1.96
|
-1.24
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Current Ratio
0.44
Lower than Peers by 0.62
Current Assets / Current Liabilities and Provisions
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
0.44
|
0.46
|
0.42
|
0.38
|
0.55
|
|
Peer Median
|
1.06
|
--
|
--
|
--
|
--
|
Quick Ratio
0.44
Lower than Peers by 0.54
(Current Assets - Inventory) / Current Liabilities and Provisions
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
0.44
|
--
|
--
|
0.39
|
0.53
|
|
Peer Median
|
0.98
|
--
|
--
|
--
|
--
|
Interest Coverage
0.55
Lower than Peers by 8.49
Earning before interest and taxes (EBIT) / Interest Expenses
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
0.55
|
0.39
|
0.44
|
1.38
|
1.03
|
|
Peer Median
|
9.04
|
--
|
--
|
--
|
--
|
Operating Efficiency
Debtors to sales
32.14
Higher than Peers by 4.19
Debtors outstanding / Net Sales * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
32.14
|
29.34
|
32.52
|
32.85
|
28.46
|
|
Peer Median
|
27.96
|
--
|
--
|
--
|
--
|
Asset Turnover
0.34
Higher than Peers by 0.18
Sales / Average Total Assets
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
0.34
|
0.51
|
0.63
|
0.63
|
0.71
|
|
Peer Median
|
0.16
|
--
|
--
|
--
|
--
|
Receivable days
--
--
Average Debtors / Sales * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
--
|
125.70
|
115.46
|
113.66
|
93.08
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Inventory Days
--
--
Average Inventory / Sales * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
--
|
--
|
-5.88
|
-0.78
|
2.27
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Payable days
--
--
Average Creditors / Cost of goods sold * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
--
|
58.42
|
40.90
|
48.20
|
37.06
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Cash Conversion Cycle
--
--
Receivable Days + Inventory Days - Payable Days
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
--
|
--
|
68.68
|
64.67
|
58.29
|
|
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
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
--
|
-13.35
|
-17.07
|
--
|
-5,142.26
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Price / Book Value
1.35
--
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
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
1.35
|
-2.07
|
-2.10
|
--
|
-1.98
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Dividend Yield
--
--
Dividend per share in the past twelve months divided by current share price
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
--
|
--
|
--
|
--
|
--
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
EV/EBITDA
5.63
--
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
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
5.63
|
5.65
|
3.20
|
--
|
2.46
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Market Cap
3,392
Higher than Peers by 2,862
Current Share price multiplied by latest total number of shares outstanding
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lionheart III Corp (LION)
|
3,392
|
--
|
--
|
--
|
--
|
|
Peer Median
|
531
|
--
|
--
|
--
|
--
|