Luda Technology Group Limited (LUD) Key Metrics
LUD valuation today
Trailing 12 months · as of October 18, 2026- Market cap
- $86.7M
- Enterprise value
- $97.7M
- P/E (TTM)
- 127.3
- Forward P/E
- —
- PEG ratio
- —
- Price / sales
- 2.6
- Price / book
- 4.3
- EV / EBITDA
- 46.2
- Dividend yield
- —
- Beta
- —
LUD key metrics, 2021–2025
Fiscal year ended December 31, 2025 · U.S. dollarsLUD returns How much profit the business earns on the capital it uses.
LUD per-share figures Results divided by the shares outstanding at year-end.
LUD financial health Debt, liquidity and how easily interest is covered.
LUD efficiency & capital use Working capital cycle and where the cash goes.
LUD valuation history
LUD returns on capital
Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.
LUD debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease liabilities.
LUD cash returned to shareholders
LUD price vs earnings per share
LUD key metrics
2021–2025| 2025 | 2024 | 2023 | 2022 | 2021 | |
|---|---|---|---|---|---|
| Valuation | |||||
| Market capitalization | $142.8M | — | — | — | — |
| Enterprise value | $134.9M | — | — | — | — |
| P/E ratio | 256.4 | — | — | — | — |
| Price / sales | 4.3 | — | — | — | — |
| Price / book | 6.4 | — | — | — | — |
| EV / sales | 4.0 | — | — | — | — |
| EV / EBITDA | 63.8 | — | — | — | — |
| Earnings yield | 0.4% | — | — | — | — |
| Free cash flow yield | −1.5% | — | — | — | — |
| Dividend yield | 0.0% | — | — | — | — |
| Shareholder yield (dividends + buybacks) | 0.0% | — | — | — | — |
| Share price at fiscal year-end | $6.42 | — | — | — | — |
| Per share | |||||
| Revenue per share | $1.51 | $1.99 | $2.29 | $2.22 | $1.52 |
| Earnings per share | $0.03 | −$0.02 | $0.13 | $0.14 | $0.22 |
| Operating cash flow per share | −$0.08 | $0.24 | $0.15 | −$0.04 | $0.06 |
| Free cash flow per share | −$0.10 | $0.19 | $0.07 | −$0.07 | $0.04 |
| Cash per share | $0.46 | $0.42 | $0.36 | $0.18 | $0.24 |
| Book value per share | $1.00 | $0.56 | $0.74 | $0.65 | $0.58 |
| Tangible book value per share | $0.97 | $0.53 | $0.71 | $0.61 | $0.54 |
| Dividends per share | $0.00 | $0.15 | $0.03 | $0.00 | $0.01 |
| Capex per share | $0.02 | $0.05 | $0.08 | $0.02 | $0.02 |
| Debt per share | $0.10 | $0.03 | $0.04 | $0.09 | $0.06 |
| Shares outstanding | 22.2M | 22.5M | 22.5M | 22.5M | 22.5M |
| Change in shares outstanding | −1.1% | 0.0% | 0.0% | 0.0% | — |
| Returns & profitability | |||||
| Return on equity (ROE) | 3.2% | −2.5% | 19.4% | 22.2% | 37.7% |
| Return on invested capital (ROIC) | −5.9% | 5.4% | 30.6% | 30.6% | 21.6% |
| Return on assets (ROA) | 1.3% | −0.8% | 7.0% | 8.6% | 15.5% |
| Return on tangible assets | 1.2% | −0.9% | 6.6% | 7.9% | 15.9% |
| Free cash flow margin | −6.5% | 9.8% | 3.1% | −2.9% | 2.5% |
| Income quality (OCF / net income) | −3.07 | — | 1.10 | −0.33 | 0.28 |
| Financial health | |||||
| Total debt | $2.3M | $614,476 | $904,781 | $2.1M | $1.3M |
| Cash & short-term investments | $10.2M | $9.5M | $8.1M | $4.1M | $5.5M |
| Net debt | −$7.9M | −$8.9M | −$7.2M | −$2.0M | −$4.1M |
| Debt / equity | 0.10 | 0.05 | 0.05 | 0.14 | 0.10 |
| Debt / assets | 0.05 | 0.02 | 0.02 | 0.05 | 0.04 |
| Net debt / EBITDA | −3.76 | −9.48 | −1.65 | −0.47 | −0.60 |
| Current ratio | 1.63 | 1.23 | 1.37 | 1.50 | 1.51 |
| Quick ratio | 1.43 | 1.01 | 1.12 | 1.23 | 1.24 |
| Interest coverage | -1.8 | 0.8 | 9.5 | 11.3 | 8.2 |
| Working capital | $15.5M | $6.0M | $10.8M | $11.3M | $8.8M |
| Invested capital | $14.3M | $3.8M | $9.5M | $12.5M | $9.0M |
| Tangible asset value | $21.5M | $12.0M | $16.0M | $13.7M | $12.2M |
| Net current asset value | $13.1M | $5.2M | $9.6M | $8.7M | $7.2M |
| Graham number | $0.75 | — | $1.50 | $1.41 | $1.70 |
| Graham net-net per share | $0.17 | −$0.12 | −$0.05 | −$0.05 | $0.02 |
| Capital allocation | |||||
| Dividends paid | $0 | $3.4M | $630,785 | $0 | $306,038 |
| Dividend payout ratio | 0.0% | — | 20.8% | 0.0% | 6.2% |
| Dividends + buybacks / free cash flow | — | 77.1% | 40.1% | — | 36.0% |
| Capex / revenue | 1.4% | 2.4% | 3.4% | 0.9% | 1.5% |
| Capex / operating cash flow | — | 19.8% | 52.8% | — | 37.9% |
| Capex / depreciation | 0.76 | 2.24 | 3.74 | 1.06 | 1.08 |
| R&D / revenue | 4.3% | 3.1% | 2.7% | 3.1% | 2.9% |
| SG&A / revenue | 16.3% | 20.9% | 8.8% | 8.1% | 10.9% |
| Efficiency | |||||
| Days sales outstanding | 213.1 | 154.2 | 160.2 | 138.3 | 163.2 |
| Days of inventory on hand | 71.2 | 71.8 | 60.6 | 49.7 | 63.1 |
| Days payables outstanding | 127.2 | 113.2 | 107.8 | 83.6 | 84.6 |
| Cash conversion cycle (days) | 157.1 | 112.8 | 113.1 | 104.4 | 141.7 |
| Receivables turnover | 1.71 | 2.37 | 2.28 | 2.64 | 2.24 |
| Payables turnover | 2.87 | 3.22 | 3.39 | 4.36 | 4.31 |
| Inventory turnover | 5.13 | 5.09 | 6.02 | 7.34 | 5.78 |
| Asset turnover | 0.76 | 1.04 | 1.19 | 1.39 | 1.07 |
| Average receivables | $19.6M | $19.0M | $22.6M | $18.9M | $15.3M |
| Average payables | $9.6M | $10.4M | $12.0M | $9.1M | $6.3M |
| Average inventory | $5.4M | $6.6M | $6.7M | $5.4M | $4.7M |
| Intangibles / total assets | 1.4% | 1.8% | 1.6% | 2.0% | 2.7% |
Computed from LUD's annual financial statements (latest annual report filed May 15, 2026) and the closing share price on each fiscal year-end, adjusted for stock splits. Figures in U.S. dollars; data from EODHD. Averages use the opening and closing balance of each year.
LUD valuation and financial ratios
At the end of fiscal 2025 (December 31, 2025), Luda Technology traded at 256.4 times earnings. Based on the latest twelve months, the trailing P/E is 127.3. Luda Technology earned a return on equity of 3.2% and a return on invested capital of −5.9% in fiscal 2025. It ended the year with $2.3 million of debt and $10.2 million in cash and short-term investments, a net cash position of $7.9 million.
See the LUD income statement, the LUD chart for price history, or the LUD stock overview for the latest quote and news.
LUD key metrics FAQ
What is Luda Technology's P/E ratio?
Luda Technology's trailing P/E ratio is 127.3 based on the last twelve months of earnings (as of October 18, 2026). At the end of fiscal 2025 it was 256.4.
What is Luda Technology's EV/EBITDA?
Luda Technology's enterprise value was 63.8 times EBITDA at the end of fiscal 2025 (enterprise value $134.9 million, EBITDA $2.1 million); the current EV/EBITDA is 46.2.
What is Luda Technology's return on equity?
Luda Technology's return on equity (ROE) was 3.2% in fiscal 2025: net income of $0.6 million on average shareholders' equity of $17.4 million.
What is Luda Technology's ROIC?
Luda Technology's return on invested capital was −5.9% in fiscal 2025, using after-tax operating income divided by average debt plus equity minus cash.
How much debt does Luda Technology have?
Luda Technology had total debt of $2.3 million at the end of fiscal 2025, a debt-to-equity ratio of 0.10 and more cash than debt.
Does Luda Technology pay a dividend?
Luda Technology did not pay a dividend in fiscal 2025.
What is Luda Technology's free cash flow yield?
Luda Technology generated -$2.2 million of free cash flow in fiscal 2025, a free cash flow yield of −1.5% on its market value at year-end ($142.8 million).
What is Luda Technology's current ratio?
Luda Technology's current ratio was 1.63 at the end of fiscal 2025: current assets were 1.63 times current liabilities.