Lian Hwa Foods Corporation(TW:1231)
NT$69.90+0.70 (+1.01%)
TW:1231
Lian Hwa Foods Corporation financials statements
NT$69.90
At close:+0.70 (+1.01%)
Lian Hwa Foods Corporation (1231) Ratios
Lian Hwa Foods Corporation Ratios
TW:1231's free cash flow for Q2 2026 was NT$-150.60M. For the 2026 fiscal year, TW:1231's free cash flow was decreased by NT$-426.03M and operating cash flow was NT$275.43M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.46 | 1.62 | 1.48 | 1.57 | 1.31 |
| Quick Ratio | 0.95 | 1.13 | 1.06 | 1.04 | 0.91 |
| Cash Ratio | 0.11 | 0.17 | 0.24 | 0.11 | 0.10 |
| Solvency Ratio | 0.20 | 0.20 | 0.17 | 0.21 | 0.23 |
| Operating Cash Flow Ratio | 0.21 | 0.25 | 0.40 | 0.26 | 0.32 |
| Short-Term Operating Cash Flow Coverage | 0.46 | 0.81 | 1.27 | 0.83 | 0.81 |
| Net Current Asset Value | NT$ -1.54B | NT$ -1.93B | NT$ -1.83B | NT$ -741.23M | NT$ -393.87M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.36 | 0.37 | 0.36 | 0.31 | 0.28 |
| Debt-to-Equity Ratio | 0.74 | 0.80 | 0.82 | 0.64 | 0.57 |
| Debt-to-Capital Ratio | 0.43 | 0.45 | 0.45 | 0.39 | 0.36 |
| Long-Term Debt-to-Capital Ratio | 0.32 | 0.38 | 0.37 | 0.30 | 0.21 |
| Financial Leverage Ratio | 2.06 | 2.18 | 2.26 | 2.04 | 2.02 |
| Debt Service Coverage Ratio | 0.65 | 1.35 | 1.10 | 1.19 | 0.85 |
| Interest Coverage Ratio | 20.31 | 18.00 | 20.01 | 31.37 | 30.95 |
| Debt to Market Cap | 0.20 | 0.16 | 0.25 | 0.23 | 0.22 |
| Interest Debt Per Share | 18.18 | 19.57 | 17.47 | 12.28 | 9.64 |
| Net Debt to EBITDA | 3.20 | 2.54 | 2.50 | 2.14 | 1.72 |
| Profitability Margins | |||||
| Gross Profit Margin | 20.44% | 20.76% | 21.03% | 23.22% | 23.14% |
| EBIT Margin | 11.06% | 11.90% | 11.49% | 10.52% | 10.94% |
| EBITDA Margin | 11.90% | 14.98% | 14.13% | 12.91% | 13.76% |
| Operating Profit Margin | 8.86% | 8.55% | 8.38% | 10.93% | 9.94% |
| Pretax Profit Margin | 10.62% | 11.43% | 11.07% | 10.18% | 10.62% |
| Net Profit Margin | 8.85% | 9.39% | 8.93% | 8.09% | 8.55% |
| Continuous Operations Profit Margin | 8.85% | 9.39% | 8.93% | 8.09% | 8.55% |
| Net Income Per EBT | 83.33% | 82.16% | 80.67% | 79.52% | 80.53% |
| EBT Per EBIT | 119.82% | 133.68% | 132.10% | 93.10% | 106.82% |
| Return on Assets (ROA) | 7.60% | 8.05% | 7.45% | 8.29% | 8.84% |
| Return on Equity (ROE) | 15.70% | 17.52% | 16.83% | 16.92% | 17.89% |
| Return on Capital Employed (ROCE) | 10.62% | 9.76% | 9.72% | 15.53% | 15.85% |
| Return on Invested Capital (ROIC) | 7.47% | 7.22% | 6.95% | 10.95% | 10.47% |
| Return on Tangible Assets | 7.61% | 8.06% | 7.46% | 8.29% | 8.84% |
| Earnings Yield | 4.29% | 3.69% | 5.42% | 6.30% | 7.03% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.26 | 4.72 | 4.30 | 4.79 | 4.56 |
| Payables Turnover | 9.24 | 8.99 | 7.30 | 8.71 | 8.55 |
| Inventory Turnover | 4.79 | 5.53 | 5.56 | 5.35 | 5.68 |
| Fixed Asset Turnover | 1.55 | 1.68 | 1.54 | 2.30 | 2.28 |
| Asset Turnover | 0.86 | 0.86 | 0.83 | 1.02 | 1.03 |
| Working Capital Turnover Ratio | 6.24 | 6.19 | 6.35 | 8.05 | 7.47 |
| Cash Conversion Cycle | 106.03 | 102.63 | 100.50 | 102.54 | 101.67 |
| Days of Sales Outstanding | 69.37 | 77.29 | 84.85 | 76.24 | 80.13 |
| Days of Inventory Outstanding | 76.17 | 65.95 | 65.62 | 68.23 | 64.23 |
| Days of Payables Outstanding | 39.51 | 40.61 | 49.97 | 41.93 | 42.68 |
| Operating Cycle | 145.54 | 143.24 | 150.47 | 144.47 | 144.35 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.00 | 3.33 | 5.33 | 2.86 | 3.80 |
| Free Cash Flow Per Share | 0.83 | -1.21 | -1.38 | -1.27 | 2.42 |
| Dividend Paid and CapEx Coverage Ratio | 0.83 | 0.56 | 0.66 | 0.55 | 1.54 |
| Capital Expenditure Coverage Ratio | 1.38 | 0.73 | 0.79 | 0.69 | 2.75 |
| Operating Cash Flow Coverage Ratio | 0.17 | 0.17 | 0.31 | 0.24 | 0.40 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.07 | 0.13 | 0.07 | 0.11 |
| Free Cash Flow Yield | 0.93% | -1.06% | -2.09% | -2.49% | 5.68% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 23.29 | 27.00 | 18.48 | 15.85 | 14.22 |
| Price-to-Sales (P/S) Ratio | 2.06 | 2.55 | 1.65 | 1.28 | 1.22 |
| Price-to-Book (P/B) Ratio | 3.66 | 4.75 | 3.11 | 2.69 | 2.54 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 107.17 | -94.75 | -47.76 | -40.22 | 17.62 |
| Price-to-Operating Cash Flow Ratio | 29.59 | 34.40 | 12.38 | 17.82 | 11.22 |
| Price-to-Earnings Growth (PEG) Ratio | -2.30 | 1.44 | 1.70 | 2.16 | 0.75 |
| Enterprise Value Multiple | 20.51 | 19.53 | 14.17 | 12.09 | 10.56 |
| Enterprise Value | 31.42B | 35.69B | 21.73B | 16.82B | 13.83B |
| EV to EBITDA | 20.51 | 19.53 | 14.17 | 12.09 | 10.56 |
| EV to Sales | 2.44 | 2.93 | 2.00 | 1.56 | 1.45 |
| EV to Free Cash Flow | 126.99 | -108.90 | -57.97 | -48.88 | 21.05 |
| EV to Operating Cash Flow | 35.07 | 39.54 | 15.03 | 21.66 | 13.40 |
| Tangible Book Value Per Share | 24.27 | 24.13 | 21.26 | 19.04 | 16.82 |
| Shareholders’ Equity Per Share | 24.26 | 24.10 | 21.23 | 19.00 | 16.77 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.17 | 0.18 | 0.19 | 0.21 | 0.19 |
| Revenue Per Share | 43.06 | 44.97 | 39.99 | 39.71 | 35.08 |
| Net Income Per Share | 3.81 | 4.22 | 3.57 | 3.21 | 3.00 |
| Tax Burden | 0.83 | 0.82 | 0.81 | 0.80 | 0.81 |
| Interest Burden | 0.96 | 0.96 | 0.96 | 0.97 | 0.97 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.11 | 0.11 | 0.12 | 0.11 | 0.12 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.79 | 0.79 | 1.49 | 0.71 | 1.02 |
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