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LSBKLake Shore Bancorp, Inc.
$17.01$134M
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  4. Financial Ratios

Lake Shore Bancorp, Inc. (LSBK) Financial Ratios

Latest Ratios: P/E Ratio 17.7x · EV/EBITDA 7.7x · ROE 6.3%. (2004–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

LSBK 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 2019FY 2018FY 2017FY 2016
Market Cap$134M$109M$77M$69M$71M$88M$77M$92M$92M$105M$98M
Enterprise Value$71M$46M$54M$50M$99M$42M$64M$96M$104M$118M$102M
P/E Ratio →17.7215.2715.6214.1812.3810.4817.1422.6022.6930.9027.95
P/S Ratio3.382.762.031.892.413.152.833.433.824.764.54
P/B Ratio0.890.770.860.800.871.000.901.111.151.341.29
P/FCF17.9814.6630.8311.809.1011.0814.8918.2917.3124.1725.64
P/OCF16.7213.6330.8311.068.6510.2613.8315.7515.0018.0322.84

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

LSBK EV Ratios

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

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—1.171.431.383.361.512.353.604.345.344.73
EV / EBITDA7.685.008.247.1512.805.0510.3217.3419.4521.7419.80
EV / EBIT8.095.279.288.0614.405.6411.9420.3022.7325.8023.79
EV / FCF—6.2021.718.6312.685.3212.3419.1519.6827.0826.68

LSBK 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 2019FY 2018FY 2017FY 2016
Gross Margin70.9%70.9%67.8%77.0%89.3%88.1%77.9%77.2%83.4%85.8%84.2%
Operating Margin22.1%22.1%15.4%17.1%23.3%26.8%19.7%17.7%19.1%20.7%19.9%
Net Profit Margin18.4%18.4%12.9%13.2%19.4%22.2%16.7%15.3%16.7%15.3%16.3%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE6.3%6.3%5.6%5.8%6.7%7.1%5.4%5.0%5.1%4.4%4.7%
ROA1.0%1.0%0.7%0.7%0.8%0.9%0.7%0.7%0.8%0.7%0.7%
ROIC5.4%5.4%4.0%3.9%4.5%5.0%3.5%3.2%3.3%3.4%3.4%
ROCE2.1%2.1%4.8%4.9%5.8%6.1%4.2%3.9%4.0%4.2%4.1%

LSBK Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.010.010.110.410.460.250.350.420.310.340.25
Debt / EBITDA0.140.141.555.024.862.634.786.244.604.983.68
Net Debt / Equity—-0.44-0.25-0.210.34-0.52-0.150.050.160.160.05
Net Debt / EBITDA-6.83-6.83-3.46-2.633.61-5.47-2.130.792.342.340.77
Debt / FCF—-8.46-9.12-3.183.58-5.76-2.540.872.372.911.04
Interest Coverage0.750.750.430.662.842.801.220.911.271.731.87

Net cash position: cash ($64M) exceeds total debt ($1M)

LSBK Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio200.88200.880.160.200.150.270.220.210.230.240.27
Quick Ratio200.88200.880.160.200.150.270.220.210.230.240.27
Cash Ratio200.88200.880.060.090.020.110.080.060.030.040.04
Asset Turnover—0.050.060.050.040.040.040.040.040.040.04
Inventory Turnover———————————
Days Sales Outstanding———————————

LSBK 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 2019FY 2018FY 2017FY 2016
Dividend Yield0.8%0.9%1.4%—2.0%1.2%1.3%1.4%1.0%0.7%0.9%
Payout Ratio14.0%14.0%21.9%—25.2%17.5%22.4%31.1%22.0%22.0%25.3%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield5.6%6.5%6.4%7.1%8.1%9.5%5.8%4.4%4.4%3.2%3.6%
FCF Yield5.6%6.8%3.2%8.5%11.0%9.0%6.7%5.5%5.8%4.1%3.9%
Buyback Yield0.0%0.0%0.0%0.1%0.1%2.6%2.1%1.5%1.6%0.3%0.5%
Total Shareholder Yield0.8%1.0%1.4%0.1%2.1%3.8%3.4%2.9%2.5%1.0%1.4%
Shares Outstanding—$7M$8M$8M$8M$8M$8M$8M$8M$8M$8M

Key Metrics

Growth RegimeStable
ProfitabilityStrained
Balance SheetFortress
Cash FlowStable
Top Statement Risk

Geographic concentration in Western NY

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Market Discounts Stagnant Growth Profile

According to recent market data, LSBK trades at a P/B ratio of 0.91, which suggests that investors are pricing the bank below its tangible book value, reflecting skepticism regarding its ability to generate meaningful returns on equity in the current interest rate environment.

The current P/B multiple indicates that the market views LSBK as a commodity balance sheet rather than a premium franchise, likely due to the persistent sub-2% ROE levels. This valuation suggests that the market is not assigning significant value to the bank's MHC structure or its potential for future consolidation, treating it instead as a low-liquidity value play.

DuPont Analysis Reveals Structural Weakness

Based on the provided quarterly data, the bank's ROE has remained constrained between 1.2% and 2.1%, a trend that appears driven by a combination of compressed net interest margins and an inability to leverage the balance sheet effectively to drive higher returns.

The decomposition of profitability highlights that the bank's reliance on a low-yielding residential mortgage portfolio, coupled with high capital levels, prevents the achievement of competitive ROE. Investors should monitor whether management can shift the asset mix toward higher-yielding commercial loans, as the current profitability profile appears structurally limited by the existing business model.

Margin Compression Limits Operating Leverage

As reported in financial statements, the net interest margin has hovered between 0.7% and 0.9% over the last ten quarters, indicating that competitive deposit pricing in the local market is effectively neutralizing the bank's ability to capture yield from its interest-earning assets.

The efficiency ratio, which has fluctuated between 46.5% and 54.6%, suggests that the bank's fixed cost base remains a significant drag on performance. Without a meaningful expansion in NIM or a reduction in the cost-to-income ratio, the bank may continue to struggle with limited operating leverage in its current footprint.

Excessive Capitalization Constrains Return Potential

Based on recent balance sheet figures, the equity-to-assets ratio has climbed to 0.20, which indicates a highly conservative capital position that, while providing a fortress-like safety net, likely suppresses the bank's overall return on equity and limits the efficiency of capital deployment.

The bank's capital adequacy ratios appear well above regulatory minimums, suggesting that LSBK is significantly over-capitalized for its current risk profile. This excess capital warrants further investigation into why it has not been deployed into higher-yielding assets or returned to shareholders, as it currently acts as a drag on the bank's performance metrics.

Misapplied P/E Multiples Obscure Reality

The P/E ratio is frequently misapplied to LSBK, as it fails to account for the volatility introduced by negative provision expenses and the structural impact of the MHC dividend waiver, which can artificially inflate earnings and distort the bank's true underlying profitability.

Investors should prioritize the Price-to-Tangible-Book Value (P/TBV) over the P/E ratio, as the latter is highly sensitive to accounting adjustments in the allowance for credit losses. Relying on P/E obscures the bank's core earnings power and ignores the significant capital buffer that defines the institution's actual risk-adjusted value.

Download Financial Ratios Data

Includes 30+ ratios · 22 years · Updated daily

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LSBK — Frequently Asked Questions

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

What is Lake Shore Bancorp, Inc.'s P/E ratio?

Lake Shore Bancorp, Inc.'s current P/E ratio is 17.7x. The historical average is 21.5x. This places it at the 45th percentile of its historical range.

What is Lake Shore Bancorp, Inc.'s EV/EBITDA?

Lake Shore Bancorp, Inc.'s current EV/EBITDA is 7.7x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 17.3x.

What is Lake Shore Bancorp, Inc.'s ROE?

Lake Shore Bancorp, Inc.'s return on equity (ROE) is 6.3%. The historical average is 5.4%.

Is LSBK stock overvalued?

Based on historical data, Lake Shore Bancorp, Inc. is trading at a P/E of 17.7x. This is at the 45th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is Lake Shore Bancorp, Inc.'s dividend yield?

Lake Shore Bancorp, Inc.'s current dividend yield is 0.81% with a payout ratio of 14.0%.

What are Lake Shore Bancorp, Inc.'s profit margins?

Lake Shore Bancorp, Inc. has 70.9% gross margin and 22.1% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.

How much debt does Lake Shore Bancorp, Inc. have?

Lake Shore Bancorp, Inc.'s Debt/EBITDA ratio is 0.1x, indicating low leverage. A ratio below 2x is generally considered financially healthy.