Li Peng Enterprise Co., Ltd.(TW:1447)
NT$5.89+0.10 (+1.73%)
TW:1447
Li Peng Enterprise Co., Ltd. financials statements
NT$5.89
At close:+0.10 (+1.73%)
Li Peng Enterprise Co., Ltd. (1447) Ratios
Li Peng Enterprise Co., Ltd. Ratios
TW:1447's free cash flow for Q2 2026 was NT$30.95M. For the 2026 fiscal year, TW:1447's free cash flow was decreased by NT$-139.55M and operating cash flow was NT$170.50M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.28 | 1.30 | 1.29 | 1.27 | 1.29 |
| Quick Ratio | 0.91 | 0.93 | 0.92 | 0.82 | 0.84 |
| Cash Ratio | 0.25 | 0.26 | 0.31 | 0.33 | 0.19 |
| Solvency Ratio | -0.04 | 0.07 | 0.02 | 0.06 | 0.09 |
| Operating Cash Flow Ratio | -0.04 | 0.10 | 0.13 | 0.12 | 0.02 |
| Short-Term Operating Cash Flow Coverage | -0.06 | 0.19 | 0.22 | 0.19 | 0.03 |
| Net Current Asset Value | NT$ -351.55M | NT$ -34.94M | NT$ -272.68M | NT$ -275.05M | NT$ -183.06M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.32 | 0.29 | 0.30 | 0.32 | 0.28 |
| Debt-to-Equity Ratio | 0.69 | 0.61 | 0.64 | 0.66 | 0.57 |
| Debt-to-Capital Ratio | 0.41 | 0.38 | 0.39 | 0.40 | 0.36 |
| Long-Term Debt-to-Capital Ratio | 0.18 | 0.16 | 0.17 | 0.16 | 0.16 |
| Financial Leverage Ratio | 2.12 | 2.10 | 2.11 | 2.10 | 2.05 |
| Debt Service Coverage Ratio | -0.04 | 0.20 | 0.07 | 0.15 | 0.24 |
| Interest Coverage Ratio | -4.20 | -3.93 | -5.48 | 0.51 | 9.24 |
| Debt to Market Cap | 1.09 | 0.86 | 0.83 | 0.93 | 0.62 |
| Interest Debt Per Share | 6.03 | 6.29 | 6.73 | 7.21 | 6.42 |
| Net Debt to EBITDA | -14.65 | 4.67 | 15.97 | 5.75 | 4.32 |
| Profitability Margins | |||||
| Gross Profit Margin | 0.72% | 1.11% | 0.78% | 1.78% | 4.71% |
| EBIT Margin | -2.93% | 0.52% | -1.32% | 0.15% | 1.58% |
| EBITDA Margin | -0.91% | 2.23% | 0.77% | 2.36% | 4.02% |
| Operating Profit Margin | -1.79% | -1.18% | -2.02% | 0.14% | 1.59% |
| Pretax Profit Margin | -3.36% | 0.21% | -1.69% | -0.12% | 1.41% |
| Net Profit Margin | -3.05% | 0.11% | -1.50% | -0.06% | 1.11% |
| Continuous Operations Profit Margin | -3.01% | 0.21% | -1.46% | -0.06% | 1.14% |
| Net Income Per EBT | 90.85% | 53.41% | 88.68% | 51.91% | 78.78% |
| EBT Per EBIT | 187.88% | -18.17% | 83.81% | -86.85% | 88.87% |
| Return on Assets (ROA) | -5.34% | 0.21% | -2.34% | -0.09% | 1.36% |
| Return on Equity (ROE) | -11.33% | 0.45% | -4.93% | -0.19% | 2.79% |
| Return on Capital Employed (ROCE) | -4.86% | -3.47% | -4.89% | 0.32% | 3.00% |
| Return on Invested Capital (ROIC) | -3.24% | -2.59% | -3.21% | 0.12% | 1.88% |
| Return on Tangible Assets | -5.34% | 0.21% | -2.34% | -0.09% | 1.36% |
| Earnings Yield | -17.96% | 0.64% | -6.46% | -0.27% | 3.00% |
| Efficiency Ratios | |||||
| Receivables Turnover | 12.02 | 8.81 | 11.21 | 9.99 | 6.80 |
| Payables Turnover | 29.22 | 15.74 | 14.08 | 13.81 | 10.22 |
| Inventory Turnover | 13.11 | 13.78 | 11.72 | 8.62 | 7.32 |
| Fixed Asset Turnover | 6.66 | 7.06 | 5.82 | 5.09 | 4.27 |
| Asset Turnover | 1.75 | 1.87 | 1.56 | 1.45 | 1.23 |
| Working Capital Turnover Ratio | 15.33 | 17.50 | 15.22 | 14.43 | 13.43 |
| Cash Conversion Cycle | 45.71 | 44.73 | 37.78 | 52.45 | 67.86 |
| Days of Sales Outstanding | 30.37 | 41.42 | 32.55 | 36.54 | 53.68 |
| Days of Inventory Outstanding | 27.84 | 26.50 | 31.16 | 42.36 | 49.89 |
| Days of Payables Outstanding | 12.49 | 23.19 | 25.92 | 26.44 | 35.70 |
| Operating Cycle | 58.20 | 67.92 | 63.70 | 78.89 | 103.56 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.26 | 0.81 | 0.98 | 0.95 | 0.13 |
| Free Cash Flow Per Share | -0.64 | 0.33 | 0.82 | 0.45 | -0.51 |
| Dividend Paid and CapEx Coverage Ratio | -0.68 | 1.67 | 6.05 | 1.90 | 0.20 |
| Capital Expenditure Coverage Ratio | -0.68 | 1.67 | 6.05 | 1.90 | 0.20 |
| Operating Cash Flow Coverage Ratio | -0.04 | 0.13 | 0.15 | 0.13 | 0.02 |
| Operating Cash Flow to Sales Ratio | -0.01 | 0.02 | 0.03 | 0.03 | 0.00 |
| Free Cash Flow Yield | -11.80% | 4.58% | 10.40% | 5.88% | -4.94% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -5.57 | 155.46 | -15.47 | -374.15 | 33.23 |
| Price-to-Sales (P/S) Ratio | 0.17 | 0.18 | 0.23 | 0.24 | 0.37 |
| Price-to-Book (P/B) Ratio | 0.63 | 0.70 | 0.76 | 0.72 | 0.93 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -8.48 | 21.82 | 9.62 | 17.01 | -20.25 |
| Price-to-Operating Cash Flow Ratio | -20.98 | 8.75 | 8.03 | 8.03 | 78.76 |
| Price-to-Earnings Growth (PEG) Ratio | 0.00 | -1.43 | -0.01 | 3.51 | -0.20 |
| Enterprise Value Multiple | -33.30 | 12.69 | 46.04 | 15.74 | 13.51 |
| Enterprise Value | 8.45B | 9.86B | 10.54B | 10.57B | 13.18B |
| EV to EBITDA | -33.30 | 12.69 | 46.04 | 15.74 | 13.51 |
| EV to Sales | 0.30 | 0.28 | 0.36 | 0.37 | 0.54 |
| EV to Free Cash Flow | -15.14 | 34.55 | 14.72 | 26.80 | -29.77 |
| EV to Operating Cash Flow | -37.47 | 13.85 | 12.29 | 12.66 | 115.79 |
| Tangible Book Value Per Share | 9.43 | 11.21 | 11.46 | 11.77 | 12.18 |
| Shareholders’ Equity Per Share | 8.56 | 10.16 | 10.35 | 10.71 | 11.09 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.10 | 0.02 | 0.14 | 0.48 | 0.19 |
| Revenue Per Share | 31.81 | 39.82 | 34.00 | 32.59 | 27.87 |
| Net Income Per Share | -0.97 | 0.05 | -0.51 | -0.02 | 0.31 |
| Tax Burden | 0.91 | 0.53 | 0.89 | 0.52 | 0.79 |
| Interest Burden | 1.15 | 0.42 | 1.28 | -0.80 | 0.89 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.02 | 0.02 | 0.02 | 0.03 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.24 | 9.52 | -1.71 | -24.19 | 0.33 |
Currency in TWD
