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LUCYInnovative Eyewear, Inc.
$0.78$3M
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  4. Financial Ratios

Innovative Eyewear, Inc. (LUCY) Financial Ratios

Latest Ratios: P/E Ratio -0.4x · EV/EBITDA N/A · ROE -83.6%. (2019–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

LUCY Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Market Cap$3M$4M$7M$4M$9M———
Enterprise Value$-3383276$-2531193$5M$150305$5M———
P/E Ratio →-0.41———————
P/S Ratio1.181.504.503.8513.56———
P/B Ratio0.350.440.810.802.22———
P/FCF————————
P/OCF————————

P/E links to full P/E history page with 30-year chart

LUCY EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
EV / Revenue—-0.952.890.138.21———
EV / EBITDA————————
EV / EBIT————————
EV / FCF————————

LUCY Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Gross Margin21.3%21.3%13.1%-10.4%-8.5%21.5%-30.3%-60.4%
Operating Margin-319.2%-319.2%-484.2%-594.9%-845.2%-464.1%-1145.7%-2269.8%
Net Profit Margin-285.2%-285.2%-474.6%-578.2%-861.2%-469.8%-1347.8%-2269.8%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
ROE-83.6%-83.6%-106.0%-139.1%-268.5%-1563.5%——
ROA-76.0%-76.0%-96.7%-122.2%-206.1%-614.5%-331.6%—
ROIC-141.2%-141.2%-153.6%-582.3%-917.7%-1056.3%——
ROCE-93.4%-93.4%-107.8%-141.6%-259.5%-1544.5%——

LUCY Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Debt / Equity————0.021.39——
Debt / EBITDA————————
Net Debt / Equity—-0.72-0.29-0.77-0.881.01——
Net Debt / EBITDA————————
Debt / FCF————————
Interest Coverage———-2193.81-53.02-81.28-153.69—

Net cash position: cash ($7M) exceeds total debt ($0)

LUCY Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Current Ratio9.039.0312.528.997.071.040.19—
Quick Ratio7.367.3611.407.626.910.600.07—
Cash Ratio6.236.2310.206.875.990.130.04—
Asset Turnover—0.260.170.190.140.840.25—
Inventory Turnover1.201.201.711.487.561.970.83—
Days Sales Outstanding—65.3829.2929.5261.0022.93——

LUCY Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Dividend Yield————————
Payout Ratio————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Earnings Yield————————
FCF Yield————————
Buyback Yield0.0%0.0%0.0%0.0%0.0%———
Total Shareholder Yield0.0%0.0%0.0%0.0%0.0%———
Shares Outstanding—$4M$1M$525800$326448$262281$148014$99448

Key Metrics

Growth RegimeMixed
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Liquidity depletion and dilution

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Speculative Multiples Amid Negative Earnings

According to current market data, LUCY trades at a price-to-sales ratio of 1.18, a valuation that appears disconnected from the company's persistent operating losses and lack of a clear path to profitability, suggesting investors are pricing in speculative growth rather than fundamental earnings power.

The absence of a positive P/E ratio and the reliance on P/S multiples highlight the company's status as a speculative growth play rather than a value-oriented investment. Investors should monitor whether this valuation can be sustained if revenue growth fails to translate into improved operating leverage in future quarters.

Persistent Destruction of Invested Capital

As reported in financial statements, LUCY's ROIC has remained deeply negative, reaching -53.9% in 2026Q1, which indicates that the company is currently destroying shareholder value rather than compounding it, a trend that has persisted throughout the last ten quarters of operations.

The consistently negative ROIC suggests that the capital deployed into the business is failing to generate adequate returns, likely due to high fixed costs and inefficient unit economics. This trend warrants investigation into whether the company's current business model can ever achieve the scale necessary to reach a positive return on invested capital.

Working Capital Inefficiency and Turnover

Based on the provided figures, the company's cash conversion cycle has been highly volatile, peaking at 233 days in 2025Q3, which suggests significant challenges in managing inventory and collecting receivables compared to industry standards for consumer-facing medical instrument and eyewear firms.

The high DIO, which reached 377 days in 2025Q1, indicates that inventory is moving slowly, potentially leading to obsolescence risks given the rapid pace of technological change in smart eyewear. Investors should monitor these efficiency metrics as they reflect the underlying friction in the company's supply chain and distribution strategy.

Liquidity Buffer Under Increasing Pressure

As reported in financial statements, the company's current ratio has fluctuated significantly, dropping from 18.70 in 2025Q2 to 8.02 in 2026Q1, signaling that while the firm maintains a nominal liquidity cushion, its ability to fund operations under stress is rapidly diminishing due to persistent cash burn.

While the current ratio appears high, it is heavily influenced by inventory levels that may not be easily liquidated in a stress scenario. The rapid contraction of this ratio suggests that the company's liquidity position is becoming increasingly vulnerable to its ongoing operating losses and lack of internal cash generation.

Misapplication of Revenue Growth Metrics

The most commonly misapplied metric for LUCY is the year-over-year revenue growth rate, which obscures the underlying unit economic reality that each incremental dollar of revenue currently requires disproportionate operating spend, effectively masking the company's structural inability to achieve profitable scale.

Analysts should prioritize contribution margin and customer acquisition cost efficiency over top-line growth figures to better understand the business's long-term viability. Relying solely on revenue growth ignores the reality that the company's current cost structure is not yet optimized for sustainable, profitable operations.

Download Financial Ratios Data

Includes 30+ ratios · 7 years · Updated daily

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LUCY — Frequently Asked Questions

Quick answers to the most common questions about buying LUCY stock.

What is Innovative Eyewear, Inc.'s P/E ratio?

Innovative Eyewear, Inc.'s current P/E ratio is -0.4x. This places it at the 50th percentile of its historical range.

What is Innovative Eyewear, Inc.'s ROE?

Innovative Eyewear, Inc.'s return on equity (ROE) is -83.6%. The historical average is -149.3%.

Is LUCY stock overvalued?

Based on historical data, Innovative Eyewear, Inc. is trading at a P/E of -0.4x. This is at the 50th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What are Innovative Eyewear, Inc.'s profit margins?

Innovative Eyewear, Inc. has 21.3% gross margin and -319.2% operating margin.