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Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
LEM Holding (XSWX:LEHN) Cash Flow from Operations Explanation
For companies reported in indirect method, cash flow from operations contains six items:
1. Net Income From Continuing Operations:
Net Income From Continuing Operations indicates the net income that a firm brings in from ongoing business activities. These activities are expected to continue into the next reporting period. It excludes extraordinary items, income from the cumulative effects of accounting changes, non-recurring items, income from tax loss carry forward, and preferred dividends.
LEM Holding's net income from continuing operations for the
six
months ended in Mar. 2026 was CHF9.6 Mil.
2. Depreciation, Depletion and Amortization:
Depreciation is a present expense that accounts for the past cost of an asset that is now providing benefits.
Depletion and amortization are synonyms for depreciation.
Generally:
The term depreciation is used when discussing man made tangible assets
The term depletion is used when discussing natural tangible assets
The term amortization is used when discussing intangible assets
LEM Holding's depreciation, depletion and amortization for the
six
months ended in Mar. 2026 was CHF0.0 Mil.
3. Change In Working Capital:
Working Capital is a measure of a company's short term liquidity or its ability to cover short term liabilities. It is defined as the difference between a company's current assets and current liabilities. Changes in Working Capital is reported in the cash flow statement since it is one of the major ways in which net income can differ from operating cash flow.
LEM Holding's change in working capital for the
six
months ended in Mar. 2026 was CHF12.8 Mil. It means LEM Holding's working capital
increased by CHF12.8 Mil
from Sep. 2025 to Mar. 2026 .
4. Deferred Tax:
It is the cash flow generated from deferred tax.
LEM Holding's cash flow from deferred tax for the
six
months ended in Mar. 2026 was CHF0.0 Mil.
LEM Holding's cash from discontinued operating Activities for the
six
months ended in Mar. 2026 was CHF0.0 Mil.
6. Asset Impairment Charge:
It is the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.
LEM Holding's asset impairment charge for the
six
months ended in Mar. 2026 was CHF0.0 Mil.
7. Stock Based Compensation:
It is a way corporations use stock options to reward employees. It provides executives and employees the opportunity to share in the growth of the company and, if structured properly, can align their interests with the interests of the company's shareholders and investors, without burning the company's cash on hand.
LEM Holding's stock based compensation for the
six
months ended in Mar. 2026 was CHF0.0 Mil.
8. Cash Flow from Others:
These are cash differences caused by the change of inventory, accounts payable, accounts receivable etc. For instance, if a company pays its suppliers slower, its cash position will build up faster. If a company receives payments from its customers slower, its account receivables will rise, and its cash position will grow more slowly (or even shrink).
LEM Holding's cash flow from others for the
six
months ended in Mar. 2026 was CHF7.9 Mil.
LEM Holding Cash Flow from Operations Related Terms
LEM Holding Cash Flow from Operations Historical Data
* Premium members only.
The historical data trend for LEM Holding's Cash Flow from Operations can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
LEM Holding's Cash Flow from Operations for the fiscal year that ended in Mar. 2026 is calculated as:
Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was CHF39.9 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
What does a Cash Flow from Operations of CHF39.9 Mil mean?
LEM Holding (XSWX:LEHN) has a Cash Flow from Operations of CHF39.9 Mil as of Mar. 2026. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for LEM Holding and its competitors.
Is LEM Holding's Cash Flow from Operations too high?
LEM Holding's current Cash Flow from Operations is CHF39.9 Mil. Overall, LEM Holding has a GF Score™ of 64/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does LEM Holding's Cash Flow from Operations compare to APH and GLW?
LEM Holding's Cash Flow from Operations of CHF39.9 Mil can be compared against companies in the Hardware industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Flow from Operations for a Hardware company?
A good Cash Flow from Operations depends on the Hardware industry context. However, Cash Flow from Operations should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Flow from Operations mean?
A high Cash Flow from Operations can signal that a stock is expensive relative to its fundamentals. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for LEM Holding and its competitors. LEM Holding's current Cash Flow from Operations is CHF39.9 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LEM Holding stock overvalued right now?
Based on GuruFocus' analysis, LEM Holding (XSWX:LEHN) is currently considered Significantly Undervalued. The stock's GF Value™ is CHF827.27, compared to a current price of CHF461.50 — trading 44.2% below its estimated fair value. The current Cash Flow from Operations is CHF39.9 Mil. LEM Holding's overall GF Score™ is 64/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Flow from Operations calculated?
Cash Flow from Operations is calculated from a company's financial statements. For LEM Holding (XSWX:LEHN), the current Cash Flow from Operations is CHF39.9 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is LEM Holding (XSWX:LEHN) Overvalued in 2026?
Based on GuruFocus' analysis, LEM Holding stock appears to be undervalued.
The current stock price of CHF461.50 is trading 44.2% below its estimated GF Value™ of CHF827.27.
GuruFocus considers LEM Holding to be Significantly Undervalued.
Key valuation signals for XSWX:LEHN:
Cash Flow from Operations: CHF39.9 Mil
GF Value™: CHF827.27 vs. price of CHF461.50 (44.2% below fair value)
No single metric tells the full story. See the XSWX:LEHN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
LEM Holding SA develops electrical measurement solutions for energy and mobility applications. Its products are used in customer systems for measurement, monitoring, and control purposes. Its product portfolio includes Energy meters, Rogowski coils, Voltage sensors, Current sensors, and Integrated current sensors. The company's operations are organized in two reportable segments, namely, i) Region of Asia which includes China, Japan, South Korea, India, Southeast Asia; ii) Region of Europe/Americas which includes Europe, the Middle East, Africa, NAFTA and Latin America. The majority of revenue is derived from the Asia segment.
64GF Score
Get the complete analysis for XSWX:LEHN
Cash Flow from Operations is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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