Lion Capital S.A.

LION

SIF Banat-Crisana is a self-managed closed-end investment company and since March 2018, it is authorized by ASF as alternative investment fund manager.The firm targets the maximizing of portfolio perf...

Website | Unit Investment Trusts, Face-Amount Certificate Offices, and Closed-End Management Investment Offices | Other

Automated Financial Analysis

🤵

Financial Advisor Insight

"Technicals confirm a positive long-term trend, supported by moving averages. Growth forecasts are robust, which could drive future appreciation."

Sentiment: Neutral Action: Hold

"Company demonstrates strong financial health with positive growth and stability indicators."

Strong Revenue Growth (14.9% CAGR).
High Profitability (Net Margin: 68.0%).
Significantly Undervalued (Trading 63% below Graham Number).
Bullish Trend (SMA50 > SMA200).
Overbought (RSI: 78.9).
Stochastic indicates overbought conditions.
Forecast: Continued Revenue Growth (~57.5% next year).

Technical Analysis

Trend Bullish (Long Term)
Last Cross
Golden Cross (9 months ago)
RSI (14) 78.9
SMA 50 4.14
SMA 200 3.28

Price Valuation

Current Price 4.76
Fair Value (PE 15) 4.50
Overvalued 5%
Graham Number 7.78
Upside 63%

Forecast

Rev Forecast (Next Yr) 352M
Growth Forecast 57.5%

📊 Market & Peer Context

Benchmark: BET
Volatility (Beta)
0.01
Less Volatile than Market
Correlation
0.01
Moves with Market
Relative Strength (1Y)
3.78%
vs Benchmark
Index Returns (1Y)
58.4%
BET

Historical Performance

Metric 5Y 3Y 1Y YTD 6M 3M 1M 1W
LION 90.4% 95.9% 81.7% 19.0% 18.1% 0.0% 0.0% 0.0%
BET - 144.7% 58.4% 21.9% 25.9% 8.6% 1.5% -0.3%
Alpha (Diff) - -48.8% +23.3% -2.9% -7.8% -8.6% -1.5% +0.3%

Financial Reports

Price Chart

Sector: Other

Based on Market Cap
LEADER
SCD
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ONE
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EVER
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CRC
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LION
Lion Capital S.A.
2,412M
FP
Fondul Proprietatea SA
2,339M
AQ
Aquila Part Prod Com S.A.
2,062M
INFINITY
Infinity Capital Investments S.A.
1,981M
SFG
Sphera Franchise Group S.A.
1,539M
ARS
Aerostar S.A.
1,462M
SOCP
SOCEP S.A.
1,187M
GREEN
Green Tech International S.A.
1,111M
ALR
Alro S.A.
1,071M
WINE
Purcari Wineries Public Company Limited
789M
AROBS
AROBS Transilvania Software S.A.
706M
COTE
Conpet S.A.
677M
CMVX
Comvex S.A.
662M
TTS
TTS (Transport Trade Services) S.A.
589M
IMP
Impact Developer & Contractor S.A.
567M
DN
Dn Agrar Group S.A.
463M
SMTL
Simtel Team S.A.
459M
BVB
Bursa de Valori Bucuresti SA
371M
OIL
Oil Terminal S.A.
342M
SIDG
S.C. ArcelorMittal Hunedoara S.A.
342M
IARV
IAR S.A.
319M
GSH
GRUP SERBAN HOLDING SA
312M
SCDM
S.C. Unirea Shopping Center S.A.
258M
RCHI
Societatea Comerciala Compania Hoteliera Intercontinental Romania S.A.
238M
FOSB
SC Foraj Sonde SA Craiova
237M
PPLI
Professional Imo Partners S.A.
232M

ETAPA 1 • MUST HAVE

4/8
Healthy Leverage (Debt/Equity)
0.00
Target: < 1.5
Gross Margin vs Industry
0.0% vs 0.0%
Target: > 0.0%
Operating Cash Flow vs Profit
0%
Target: > 1.0
Free Cash Flow vs Profit
-2%
Target: > 0.8
ROIC (Return on Capital)
2.48%
Target: Positive
ROIC vs WACC
ROIC: 2.5% / WACC: 4.1%
Target: > WACC
ROE (Return on Equity)
3.6%
Target: > 10%
EBITDA Positive
171.13M
Target: > 0

ETAPA 2 • CRITERII

5/9
Interest Coverage
Target: > 3x • 0.0x
Miss
Net Margin vs Industry
Target: > 0.0% • 68.0%
Passed
ROA vs Industry
Target: > 3.6% • 2.3%
Miss
Current Ratio
Target: > 1.5 • 165.51
Passed
Assets Growth (5y)
Target: > 0% • 13.7% CAGR
Passed
FCF CAGR (5y)
Target: > 5% • 0.0%
Miss
EV/EBITDA vs Industry
Target: < Industry • 0.0 vs 0.0
Miss
Net Debt / EBITDA
Target: < 3 • 0.00
Passed
Revenue CAGR (5y)
Target: > 5% • 14.9%
Passed

SNAPSHOT COMPANIE

Capitalizare
2.41B RON
EBITDA
171.13M
P/E Ratio
15.85
PEG Ratio
1.07
Dividend Yield
5.59%
Beta
0.01
Valoare Intrinsecă (Graham)
7.78 RON
Discount
+63.3%

Balance Sheet

Annual Data
Metric TTM 2024 2023 2022 2021
Fiscal Year 2,025 2,024 2,023 2,022 2,021
Fiscal Quarter Q3 Q4 Q4 Q4 Q4
Cash & Equivalents 425,942,373 628,813,111 417,878,500 38,538,814 268,254,328
Totalcash 2,135,286,610 2,382,439,389 2,338,288,642 1,780,938,033 1,948,819,958
Cash Growth -11.90% 1.89% 31.30% -8.62% 23.19%
Accounts Receivable 17,794,285 21,500,612 35,887,199 2,546,511 26,804,404
Other Receivables 3,754,732 32,594,045 1,882,542 13,402,225 7,365,651
Receivables 21,549,017 54,094,657 37,769,741 15,948,736 34,170,055
Inventory - - - - -
Other Current Assets 88,332,056 86,029,961 84,714,737 77,709,864 160,847,093
Assetsc 2,245,167,683 2,522,564,007 2,460,773,120 1,874,596,633 2,143,837,106
Property, Plant & Equipment 7,014,347 7,562,103 6,216,225 6,695,240 6,820,615
Long-Term Investments 3,205,599,027 2,275,417,818 1,826,159,366 1,486,550,751 1,427,008,234
Goodwill - - - - -
Other Intangible Assets - - - - -
Other Long-Term Assets 32,432,205 32,418,070 34,188,275 31,667,672 31,148,882
Assets 5,490,213,262 4,837,961,998 4,327,336,986 3,399,510,296 3,608,814,837
Accounts Payable 1,795,874 1,960,917 12,985,659 1,200,954 2,266,120
Accrued Expenses 1,494,396 3,072,309 3,589,692 3,433,640 3,240,245
Short-Term Debt - - - - -
Current Portion of Long-Term Debt - - - - 14,731,659
Current Portion of Leases - - - 5,250 23,320
Current Income Taxes Payable 6,735,347 27,724 1,088 414,346 -
Current Unearned Revenue - - - - -
Other Current Liabilities 9,857,385 10,180,605 10,697,212 51,694,221 36,576,434
Total Current Liabilities 19,883,002 15,241,555 27,273,651 56,748,411 56,837,778
Long-Term Debt - - - 16,311,778 1,146,579
Long-Term Leases - - - - 5,252
Long-Term Unearned Revenue - - - - -
Long-Term Deferred Tax Liabilities 290,573,054 228,620,327 181,027,745 137,029,193 180,597,407
Other Long-Term Liabilities 67,811,414 72,940,837 68,687,170 3,092,754 2,622,614
Total Liabilities 378,267,470 316,802,719 276,988,566 213,182,136 241,209,630
Common Stock 50,751,006 50,751,006 50,751,006 50,751,006 51,542,236
Retained Earnings 3,380,193,085 3,127,282,399 2,974,880,916 2,450,415,299 2,406,369,346
Comprehensive Income & Other 1,679,302,172 1,348,664,527 1,025,646,679 685,141,976 931,036,511
Total Common Equity 5,110,246,263 4,519,476,932 4,048,783,801 3,186,308,281 3,367,584,864
Equity 5,111,945,792 4,521,159,279 4,050,348,420 3,186,328,160 3,367,605,207
Total Liabilities & Equity 5,490,213,262 4,837,961,998 4,327,336,986 3,399,510,296 3,608,814,837
Filing Date Shares Outstanding 506,410,056 505,020,056 506,520,056 507,510,056 507,510,056
Total Common Shares Outstanding 507,510,056 505,020,056 506,520,056 507,510,056 507,510,056
Book Value Per Share 10.07 8.95 7.99 6.28 6.64
Tangible Book Value 5,110,246,263 4,519,476,932 4,048,783,801 3,186,308,281 3,367,584,864
Tangible Book Value Per Share 10.07 8.95 7.99 6.28 6.64
Total Debt - - - 16,317,028 15,906,810
Net Cash (Debt) 2,135,286,610 2,382,439,389 2,338,288,642 1,764,621,005 1,932,913,148
Net Cash Growth -11.90% 1.89% 32.51% -8.71% 23.40%
Netcashpershare 4.21 4.70 4.61 3.48 3.81
Working Capital 2,225,284,681 2,507,322,452 2,433,499,469 1,817,848,222 2,086,999,328
Treasury Stock - -7,221,000 -2,494,800 - -21,363,229
Land - - - 3,734,817 3,734,817
Machinery - - - 7,352,614 6,602,344
Trading Asset Securities 1,709,344,237 1,753,626,278 1,920,410,142 1,742,399,219 1,680,565,630
Pension & Post-Retirement Benefits - - - - -
Minority Interest 1,699,529 1,682,347 1,564,619 19,879 20,343

Cash Flow Statement

Annual Data
Metric TTM 2024 2023 2022 2021
Fiscal Year 2,025 2,024 2,023 2,022 2,021
Fiscal Quarter Q3 Q4 Q4 Q4 Q4
Net Income 248,977,198 152,118,901 432,815,498 93,539,352 415,162,676
Depreciation & Amortization 870,277 915,424 914,002 969,603 741,779
Loss (Gain) From Sale of Assets -35,815,120 -90,876 - 41,164,800 -220,688,286
Loss (Gain) From Sale of Investments -51,449,993 20,082,594 -311,111,484 5,353,194 -64,642,442
Asset Writedown & Restructuring Costs - - - -352,346 -491,691
Change in Accounts Receivable - - - - -
Change in Inventory - - - - -
Change in Accounts Payable - - - - -
Change in Other Net Operating Assets -25,527,787 15,720,545 -9,259,127 26,774,766 -22,370,941
Other Operating Activities -171,323,638 -190,956,667 -144,726,028 -152,937,552 -143,200,991
Ncfo -34,269,063 -2,210,079 -31,367,139 14,511,817 -35,489,896
Ocf Growth - - - - -
Capex -472,373 -792,975 -343,581 -2,071,519 -6,086,646
Cash Acquisitions - - - - -
Sale (Purchase) of Real Estate - - - - -
Investment in Securities -409,203,211 34,075,837 302,446,000 -371,186,062 23,137,334
Other Investing Activities 168,505,704 185,211,820 129,651,499 148,255,916 122,362,794
Ncfi -241,068,462 220,585,040 432,218,275 -225,000,565 140,344,123
Long-Term Debt Issued - - - - -
Long-Term Debt Repaid - -50,600 -16,533,301 -23,321 -131,168
Net Debt Issued (Repaid) -105,219 -50,600 -16,533,301 -23,321 -131,168
Repurchase of Common Stock -4,713,032 -7,313,032 -4,772,793 - -24,107,040
Common Dividends Paid -51,488 -76,717 -161,453 -19,203,445 -1,340
Financing Cash Flow -4,869,739 -7,440,349 -21,467,547 -19,226,766 -24,239,548
Net Cash Flow -268,533,976 210,934,611 379,339,686 -229,715,514 80,614,679
Free Cash Flow -34,741,436 -3,003,054 -31,710,720 12,440,298 -41,576,542
Fcf Margin -10.79% -1.34% -6.52% 8.65% -8.85%
Fcfps -0.07 -0.01 -0.06 0.03 -0.08
Levered Free Cash Flow 97,216,559 80,015,244 220,708,831 181,749,579 130,986,852
Unlevered Free Cash Flow 97,216,559 80,015,244 220,840,311 182,021,219 131,259,384
Cash Interest Paid - - - - -
Cash Income Tax Paid 11,261,748 16,189,601 27,992,317 6,776,560 32,901,624
Loss (Gain) on Equity Investments - - - - -
Change Working Capital -25,527,787 15,720,545 -9,259,127 26,774,766 -22,370,941
Sale of Property, Plant & Equipment 101,418 2,090,358 464,357 1,100 930,641
Miscellaneous Cash Flow Adjustments 11,673,288 -1 -43,903 - -

Income Statement

Annual Data
Metric TTM 2024 2023 2022 2021
Fiscal Year 2,025 2,024 2,023 2,022 2,021
Fiscal Quarter Q3 Q4 Q4 Q4 Q4
Revenue 322,104,518 223,715,806 486,120,554 143,748,790 470,026,167
Revenue Growth -23.19% -53.98% 238.17% -69.42% 265.56%
Operating Revenue - - - - -
Other Revenue 322,104,518 223,715,806 486,120,554 143,748,790 470,026,167
Cost of Revenue - - - - -
Gp 322,104,518 223,715,806 486,120,554 143,748,790 470,026,167
Selling, General & Admin 51,938,986 51,491,778 43,183,359 39,760,493 41,805,094
Amortization of Goodwill & Intangibles - - - - -
Other Operating Expenses 295,572 2,007,258 937,257 -177,603 -524,613
Operating Expenses 52,234,558 53,499,036 44,120,616 39,582,890 41,280,481
Operating Income 269,869,960 170,216,770 441,999,938 104,165,900 428,745,686
Interest Expense - - -210,369 -434,623 -436,051
Earnings From Equity Investments - - - - -
Currency Exchange Gain (Loss) 3,452,288 -78,721 1,347,864 88,916 2,327,613
Other Non Operating Income (Expenses) - - - 1 -
EBT Excluding Unusual Items 273,322,248 170,138,049 443,137,433 103,820,194 430,637,248
Gain (Loss) on Sale of Assets - - - - -
Gain (Loss) on Sale of Investments - - - - -
Asset Writedown 596,250 596,250 16,533,768 352,346 491,691
Pretax Income 273,918,498 170,734,299 459,671,201 104,172,540 431,128,939
Income Tax Expense 24,907,415 18,597,585 26,771,572 10,630,283 15,959,386
Net Income to Company 249,011,083 152,136,714 432,899,629 93,542,257 415,169,553
Minority Interest in Earnings -33,885 -17,813 -84,131 -2,905 -6,877
Net Income 248,977,198 152,118,901 432,815,498 93,539,352 415,162,676
Net Income to Common 248,977,198 152,118,901 432,815,498 93,539,352 415,162,676
Net Income Growth -27.62% -64.85% 362.71% -77.47% 367.22%
Shares Basic 507,510,056 506,683,990 507,510,056 507,510,056 507,510,056
Shares Outstanding (Diluted) 507,510,056 506,683,990 507,510,056 507,510,056 507,510,056
Shares Yo Y 0.00 0.00 - - -0.01
Eps Basic 0.49 0.30 0.85 0.18 0.82
EPS (Diluted) 0.49 0.30 0.85 0.18 0.82
EPS Growth -27.56% -64.80% 362.71% -77.47% 373.69%
Free Cash Flow -34,741,436 -3,003,054 -31,710,720 12,440,298 -41,576,542
Free Cash Flow Per Share -0.07 -0.01 -0.06 0.03 -0.08
Dps 0.16 0.16 - 0.13 0.06
Dividend Growth - - - 116.67% -
Gross Margin 100.00% 100.00% 100.00% 100.00% 100.00%
Operating Margin 83.78% 76.09% 90.92% 72.46% 91.22%
Profit Margin 77.30% 68.00% 89.04% 65.07% 88.33%
Free Cash Flow Margin -10.79% -1.34% -6.52% 8.65% -8.85%
Effective Tax Rate 0.09 0.11 0.06 0.10 0.04
EBITDA 270,740,237 171,132,194 442,913,940 105,135,503 429,487,465
D&A For EBITDA 870,277 915,424 914,002 969,603 741,779
EBITDA Margin 84.05% 76.50% 91.11% 73.14% 91.38%
EBIT 269,869,960 170,216,770 441,999,938 104,165,900 428,745,686
EBIT Margin 83.78% 76.09% 90.92% 72.46% 91.22%
Earnings From Continuing Operations 249,011,083 152,136,714 432,899,629 93,542,257 415,169,553
Earnings From Discontinued Operations - - - - -
Payoutratio 0.02% 0.05% 0.04% 20.53% 0.00%

Ratios and Metrics

Annual Data
Metric TTM 2024 2023 2022 2021
Fiscal Year 2,025 2,024 2,023 2,022 2,021
Fiscal Quarter Q3 Q4 Q4 Q4 Q4
Marketcap 2,035,768,425 1,446,403,660 1,311,886,945 1,233,249,436 1,309,172,802
Market Cap Growth 42.24% 10.25% 6.38% -5.80% 15.65%
Enterprise Value -97,818,655 -977,254,851 -729,376,205 -478,219,104 -619,649,488
Last Close Ratios 402.00% 285.00% 220.53% 206.90% 211.06%
Pe 8.19 9.51 3.03 13.18 3.15
PS Ratio 6.32 6.47 2.70 8.58 2.79
PB Ratio 0.40 0.32 0.32 0.39 0.39
P/TBV Ratio 0.40 0.32 0.32 0.39 0.39
P/FCF Ratio - - - 99.13 -
P/OCF Ratio - - - 84.98 -
EV/Sales Ratio - - - - -
EV/EBITDA Ratio - - - - -
EV/EBIT Ratio - - - - -
EV/FCF Ratio 2.82 - - - -
Debt / Equity Ratio - - - 0.01 0.01
Debt / EBITDA Ratio - - - 0.16 0.04
Debt / FCF Ratio - - - 1.31 -
Asset Turnover 6.20% 4.90% 12.60% 4.10% 14.50%
Inventory Turnover - - - - -
Quick Ratio 108.48 159.86 87.12 31.66 34.89
Current Ratio 112.92 165.51 90.23 33.03 37.72
Roe 5.12% 3.55% 11.96% 2.85% 13.72%
Return on Assets (ROA) 3.25% 2.32% 7.15% 1.86% 8.25%
Return on Capital (ROIC) 3.47% 2.48% 7.62% 1.98% 8.81%
Return on Capital Employed (ROCE) 0.05 0.04 0.10 0.03 0.12
Earningsyield 12.23% 10.52% 32.99% 7.59% 31.71%
FCF Yield -1.71% -0.21% -2.42% 1.01% -3.18%
Dividend Yield 3.96% 5.59% - 6.28% 2.84%
Payout Ratio 0.02% 0.05% 0.04% 20.53% 0.00%
Buyback Yield / Dilution 0.08% 0.16% - - 1.37%
Totalreturn 4.04% 5.75% - 6.28% 4.21%

Price History

Oct 12, 2018 — Jan 26, 2026 1825 Records
Date Open High Low Close Volume
2026-01-26 4.61 4.94 4.61 4.76 49,059
2026-01-25 4.53 4.78 4.53 4.76 72,829
2026-01-24 4.54 4.57 4.52 4.53 18,132
2026-01-22 4.54 4.57 4.52 4.53 18,132
2026-01-21 4.52 4.64 4.48 4.58 42,768
2026-01-20 4.43 4.59 4.43 4.55 12,007
2026-01-19 4.65 4.65 4.50 4.50 23,630
2026-01-18 4.70 4.70 4.45 4.65 61,281
2026-01-15 4.29 4.50 4.21 4.50 285,946
2026-01-14 4.16 4.29 4.15 4.29 96,477
2026-01-13 4.14 4.16 4.10 4.11 7,996
2026-01-12 4.17 4.17 4.06 4.17 69,842
2026-01-11 4.06 4.17 4.06 4.17 69,842
2026-01-09 4.06 4.08 4.02 4.05 5,522
2026-01-08 4.06 4.08 4.02 4.05 5,522
2026-01-07 4.05 4.07 4.00 4.07 41,335
2026-01-06 4.00 4.06 3.98 4.05 14,284
2026-01-05 4.00 4.06 3.98 4.05 14,284
2026-01-04 4.00 4.06 3.98 4.05 14,284
2026-01-01 4.03 4.05 4.00 4.00 14,321
2025-12-31 4.03 4.05 4.00 4.00 14,321
2025-12-30 4.03 4.05 4.00 4.00 14,321
2025-12-29 4.03 4.05 4.00 4.00 14,321
2025-12-28 4.05 4.05 4.02 4.03 15,472
2025-12-25 4.00 4.06 4.00 4.04 24,174
2025-12-24 4.00 4.06 4.00 4.04 24,174
2025-12-23 4.00 4.06 4.00 4.04 24,174
2025-12-22 4.00 4.06 4.00 4.04 24,174
2025-12-21 4.02 4.05 3.95 4.00 75,191
2025-12-19 4.00 4.05 3.95 4.02 22,658
2025-12-18 4.00 4.05 3.95 4.02 22,658
2025-12-17 4.01 4.08 4.01 4.01 68,450
2025-12-16 4.02 4.03 3.96 4.02 73,257
2025-12-15 4.04 4.08 4.03 4.04 23,074
2025-12-14 4.10 4.10 4.04 4.04 8,426
2025-12-12 4.11 4.11 4.05 4.05 5,159
2025-12-11 4.11 4.11 4.05 4.05 5,159
2025-12-10 4.04 4.12 4.04 4.05 19,825
2025-12-09 4.03 4.13 4.00 4.11 70,694
2025-12-08 4.00 4.03 3.98 4.03 37,059
2025-12-07 4.02 4.03 3.97 4.02 126,588
2025-12-05 3.97 4.03 3.96 4.02 50,543
2025-12-04 3.97 4.03 3.96 4.02 50,543
2025-12-03 3.97 4.02 3.97 4.00 3,528
2025-12-02 4.01 4.02 3.96 4.02 50,708
2025-12-01 4.01 4.01 3.95 4.00 22,635
2025-11-30 4.00 4.03 3.99 4.00 4,546
2025-11-28 4.00 4.03 3.99 4.00 4,546
2025-11-27 4.00 4.03 3.99 4.00 4,546
2025-11-26 3.96 4.04 3.96 4.04 21,371