LESAF (Leunda Holdings) EV-to-OCF: 2.27 (As of Aug. 18, 2026)

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LESAF Le Saunda Holdings Ltd LESAF
39 GF Score
Price $0.07
GF Value $0.03
! 2 Warning Signs
View Full Analysis

What is Leunda Holdings EV-to-OCF?

Leunda Holdings LESAF 39 EV-to-OCF is 2.27 as of Aug. 18, 2026. GuruFocus rates LESAF with a GF Score™ of 39/100 and a GF Value™ of $0.03. The stock has 2 warning signs investors should review. Among 1,066 Manufacturing - Apparel & Accessories companies, Leunda Holdings ranks better than 67.54% on this metric.

EV-to-OCF is calculated as enterprise value divided by its cash flow from operations. As of today, Leunda Holdings's Enterprise Value is $-11.39 Mil. Leunda Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Feb. 2026 was $-5.03 Mil. Therefore, Leunda Holdings's EV-to-OCF for today is 2.27.

The historical rank and industry rank for Leunda Holdings's EV-to-OCF or its related term are showing as below:

LESAF' s EV-to-OCF Range Over the Past 10 Years
Min: -60.38   Med: -0.13   Max: 32.03
Current: 2.27

During the past 13 years, the highest EV-to-OCF of Leunda Holdings was 32.03. The lowest was -60.38. And the median was -0.13.

LESAF's EV-to-OCF is ranked better than
67.54% of 1066 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 7.175 vs LESAF: 2.27

EV-to-OCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

As of today (2026-08-18), Leunda Holdings's stock price is $0.071. Leunda Holdings's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Feb. 2026 was $-0.012. Therefore, Leunda Holdings's PE Ratio (TTM) for today is At Loss.


Leunda Holdings  (OTCPK:LESAF) EV-to-OCF Explanation

EV-to-OCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

Leunda Holdings's PE Ratio (TTM) for today is calculated as:

PE Ratio (TTM)=Share Price (Today)/Earnings per Share (Diluted) (TTM)
=0.071/-0.012
=At Loss

Leunda Holdings's share price for today is $0.071.
For company reported semi-annually, GuruFocus uses latest annual data as the TTM data. Leunda Holdings's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Feb. 2026 was $-0.012.

* 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.

Enterprise Value is used because it is a more complete measure in reflecting how much an investor pays when buying a company. Cash Flow from Operations is an important financial metric because it represents the cash generated from operating activities at a company's disposal. Companies with a low EV-to-OCF ratio, combined with a strong balance sheet are generally considered as undervalued.


Leunda Holdings EV-to-OCF Related Terms


Leunda Holdings EV-to-OCF Historical Data

* Premium members only.

The historical data trend for Leunda Holdings's EV-to-OCF 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.

Leunda Holdings EV-to-OCF Chart

Leunda Holdings Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
EV-to-OCF
Get a 7-Day Free Trial Premium Member Only Premium Member Only 7.71 4.56 -1.90 -46.55 2.64

Leunda Holdings Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
EV-to-OCF Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -1.90 0.00 -46.55 0.00 2.64

LESAF vs NKE, DECK, ONON: EV-to-OCF Comparison

For the Footwear & Accessories subindustry, Leunda Holdings's EV-to-OCF, along with its competitors' market caps and EV-to-OCF data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Leunda Holdings EV-to-OCF vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Leunda Holdings's EV-to-OCF distribution charts can be found below:

* The bar in red indicates where Leunda Holdings's EV-to-OCF falls into.


LESAF
39GF Score
Le Saunda Holdings Ltd LESAF
EV-to-OCF is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Leunda Holdings EV-to-OCF Calculation

Leunda Holdings's EV-to-OCF for today is calculated as:

EV-to-OCF=Enterprise Value (Today)/Cash Flow from Operations (TTM)
=-11.392/-5.029
=2.27

Leunda Holdings's current Enterprise Value is $-11.39 Mil.
For company reported semi-annually, GuruFocus uses latest annual data as the TTM data. Leunda Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Feb. 2026 was $-5.03 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.

Frequently Asked Questions Learn more about EV-to-OCF →
What does a EV-to-OCF of 2.27 mean?
Leunda Holdings (LESAF) has a EV-to-OCF of 2.27 as of Aug. 18, 2026. According to the industry distribution chart, Leunda Holdings ranks #346 out of 1066 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 32.5%.
Is Leunda Holdings' EV-to-OCF too high?
Leunda Holdings' current EV-to-OCF is 2.27. The Manufacturing - Apparel & Accessories industry median EV-to-OCF is 7.18. Leunda Holdings' value of 2.27 is 68.4% below this industry median. Based on the distribution chart, Leunda Holdings ranks #346 out of 1066 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Leunda Holdings has a GF Score™ of 39/100, reflecting its overall financial health beyond just this single metric.
How does Leunda Holdings' EV-to-OCF compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Leunda Holdings ranks #346 out of 1066 companies for EV-to-OCF. This puts Leunda Holdings in the upper half of its industry. The industry median EV-to-OCF is 7.18. Leunda Holdings' value of 2.27 is 68.4% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EV-to-OCF for a Manufacturing - Apparel & Accessories company?
The median EV-to-OCF among Manufacturing - Apparel & Accessories companies is 7.18, based on 1,066 companies in the industry. Companies in the top quartile (top 25%) have a EV-to-OCF significantly above this median, while those in the bottom quartile fall well below. However, EV-to-OCF should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Leunda Holdings's current EV-to-OCF of 2.27 is 68.4% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high EV-to-OCF mean?
A high EV-to-OCF can signal that a stock is expensive relative to its fundamentals. For the Manufacturing - Apparel & Accessories industry, the median EV-to-OCF is 7.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leunda Holdings's current EV-to-OCF is 2.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leunda Holdings stock overvalued right now?
Leunda Holdings (LESAF) has a current EV-to-OCF of 2.27. The stock's GF Value™ is $0.03, compared to a current price of $0.07 — trading 136.7% above its estimated fair value. The current EV-to-OCF is 2.27 and 68.4% below the Manufacturing - Apparel & Accessories industry median of 7.18. Leunda Holdings' overall GF Score™ is 39/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EV-to-OCF calculated?
EV-to-OCF is calculated from a company's financial statements. For Leunda Holdings (LESAF), the current EV-to-OCF is 2.27 as of Aug. 18, 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 Leunda Holdings (LESAF) Overvalued in 2026?

Based on GuruFocus' analysis, Leunda Holdings stock appears to be overvalued. The current stock price of $0.07 is trading 136.7% above its estimated GF Value™ of $0.03.

Key valuation signals for LESAF:

  • EV-to-OCF: 2.27
  • GF Value™: $0.03 vs. price of $0.07 (136.7% above fair value)
  • GF Score™: 39/100 with 2 warning signs
  • Industry Position: 68.4% below the Manufacturing - Apparel & Accessories median (#346 of 1066)

No single metric tells the full story. See the LESAF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Leunda Holdings Business Description

Other Exchanges 00738:Hong Kong
Address 1063 King's Road, Suite 1106, 11th Floor, Quarry Bay, Hong Kong, HKG
Le Saunda Holdings Ltd is an investment holding company. Along with its subsidiaries, it is engaged in the trading and sales of ladies' and men's footwear, handbags, and fashion accessories. The proprietary brands of the firm include Le Saunda, Le Saunda Men, Linea Rosa, and CNE. The group's reportable segments are Mainland China, which derives all of its revenue, and Others.
39GF Score

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EV-to-OCF is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.07
Price
$0.03
GF Value