Health & Life Co., Ltd.(TW:1781)
NT$8.600.00 (0.00%)
TW:1781
Health & Life Co., Ltd. financials statements
NT$8.60
At close:0.00 (0.00%)
Health & Life Co., Ltd. (1781) Ratios
Health & Life Co., Ltd. Ratios
TW:1781's free cash flow for Q2 2026 was NT$-11.94M. For the 2026 fiscal year, TW:1781's free cash flow was decreased by NT$-780.00K and operating cash flow was NT$-11.15M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.39 | 2.62 | 1.43 | 1.53 | 1.66 |
| Quick Ratio | 1.81 | 2.03 | 0.83 | 0.89 | 0.97 |
| Cash Ratio | 1.20 | 1.02 | 0.43 | 0.42 | 0.58 |
| Solvency Ratio | -0.12 | 0.11 | -0.02 | 0.02 | -0.11 |
| Operating Cash Flow Ratio | 0.02 | 0.15 | 0.24 | -0.22 | -0.38 |
| Short-Term Operating Cash Flow Coverage | 26.98 | 2.62 | 1.09 | -0.62 | -1.69 |
| Net Current Asset Value | NT$ 91.53M | NT$ 156.88M | NT$ 123.15M | NT$ 144.66M | NT$ 177.85M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.27 | 0.26 | 0.16 | 0.24 | 0.17 |
| Debt-to-Equity Ratio | 0.61 | 0.54 | 0.34 | 0.51 | 0.36 |
| Debt-to-Capital Ratio | 0.38 | 0.35 | 0.25 | 0.34 | 0.26 |
| Long-Term Debt-to-Capital Ratio | 0.37 | 0.33 | 0.05 | 0.08 | 0.10 |
| Financial Leverage Ratio | 2.26 | 2.08 | 2.12 | 2.15 | 2.05 |
| Debt Service Coverage Ratio | -6.73 | 3.17 | -0.04 | 0.07 | -0.52 |
| Interest Coverage Ratio | -10.61 | 0.74 | -7.79 | -4.15 | -31.45 |
| Debt to Market Cap | 0.36 | 0.24 | 0.12 | 0.22 | 0.16 |
| Interest Debt Per Share | 4.28 | 4.56 | 2.51 | 4.06 | 2.91 |
| Net Debt to EBITDA | 1.09 | -0.23 | 4.73 | 2.77 | 1.03 |
| Profitability Margins | |||||
| Gross Profit Margin | 17.62% | 20.91% | 15.49% | 12.25% | 5.64% |
| EBIT Margin | -15.42% | 4.55% | -5.37% | -1.55% | -9.88% |
| EBITDA Margin | -11.73% | 7.88% | -1.30% | 1.49% | -7.77% |
| Operating Profit Margin | -15.93% | 0.35% | -6.83% | -1.63% | -11.93% |
| Pretax Profit Margin | -16.92% | 4.07% | -6.25% | -1.94% | -10.26% |
| Net Profit Margin | -15.49% | 3.43% | -5.53% | -2.20% | -7.68% |
| Continuous Operations Profit Margin | -15.49% | 3.43% | -5.53% | -2.20% | -7.68% |
| Net Income Per EBT | 91.56% | 84.23% | 88.47% | 113.47% | 74.84% |
| EBT Per EBIT | 106.23% | 1149.20% | 91.47% | 118.76% | 85.97% |
| Return on Assets (ROA) | -8.53% | 2.97% | -4.67% | -2.19% | -8.03% |
| Return on Equity (ROE) | -19.24% | 6.17% | -9.91% | -4.71% | -16.48% |
| Return on Capital Employed (ROCE) | -12.28% | 0.42% | -11.36% | -3.06% | -22.53% |
| Return on Invested Capital (ROIC) | -11.16% | 0.34% | -8.06% | -2.29% | -14.04% |
| Return on Tangible Assets | -8.54% | 2.97% | -4.70% | -2.21% | -8.04% |
| Earnings Yield | -11.76% | 2.83% | -4.21% | -2.43% | -8.40% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.23 | 5.05 | 5.65 | 5.58 | 7.68 |
| Payables Turnover | 2.37 | 3.77 | 2.59 | 4.07 | 4.24 |
| Inventory Turnover | 2.76 | 4.28 | 2.42 | 2.93 | 3.20 |
| Fixed Asset Turnover | 2.80 | 4.64 | 3.65 | 4.55 | 5.29 |
| Asset Turnover | 0.55 | 0.86 | 0.85 | 1.00 | 1.05 |
| Working Capital Turnover Ratio | 1.23 | 2.78 | 3.46 | 3.73 | 2.86 |
| Cash Conversion Cycle | 64.72 | 60.57 | 74.12 | 100.33 | 75.46 |
| Days of Sales Outstanding | 86.22 | 72.24 | 64.56 | 65.38 | 47.54 |
| Days of Inventory Outstanding | 132.47 | 85.25 | 150.71 | 124.63 | 114.05 |
| Days of Payables Outstanding | 153.98 | 96.92 | 141.15 | 89.68 | 86.13 |
| Operating Cycle | 218.70 | 157.49 | 215.27 | 190.01 | 161.59 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.07 | 0.70 | 1.79 | -1.70 | -2.77 |
| Free Cash Flow Per Share | -0.11 | 0.63 | 1.62 | -1.96 | -3.06 |
| Dividend Paid and CapEx Coverage Ratio | 0.39 | 10.37 | 10.49 | -6.55 | -9.44 |
| Capital Expenditure Coverage Ratio | 0.39 | 10.37 | 10.49 | -6.55 | -9.44 |
| Operating Cash Flow Coverage Ratio | 0.02 | 0.16 | 0.75 | -0.43 | -0.97 |
| Operating Cash Flow to Sales Ratio | 0.01 | 0.05 | 0.14 | -0.10 | -0.16 |
| Free Cash Flow Yield | -0.96% | 3.52% | 9.73% | -12.87% | -19.55% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -8.50 | 35.20 | -23.79 | -41.22 | -11.95 |
| Price-to-Sales (P/S) Ratio | 1.32 | 1.21 | 1.31 | 0.91 | 0.91 |
| Price-to-Book (P/B) Ratio | 1.64 | 2.18 | 2.35 | 1.94 | 1.96 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -104.60 | 28.43 | 10.28 | -7.77 | -5.12 |
| Price-to-Operating Cash Flow Ratio | 164.62 | 25.69 | 9.30 | -8.96 | -5.66 |
| Price-to-Earnings Growth (PEG) Ratio | 0.02 | -0.20 | -0.27 | 0.57 | 0.09 |
| Enterprise Value Multiple | -10.14 | 15.17 | -95.91 | 63.80 | -10.73 |
| Enterprise Value | 473.47M | 844.07M | 752.23M | 755.78M | 676.73M |
| EV to EBITDA | -10.14 | 15.17 | -95.91 | 63.80 | -10.73 |
| EV to Sales | 1.19 | 1.19 | 1.25 | 0.95 | 0.83 |
| EV to Free Cash Flow | -94.49 | 28.01 | 9.79 | -8.13 | -4.67 |
| EV to Operating Cash Flow | 148.70 | 25.31 | 8.86 | -9.37 | -5.16 |
| Tangible Book Value Per Share | 6.73 | 8.19 | 6.98 | 7.70 | 7.95 |
| Shareholders’ Equity Per Share | 6.76 | 8.23 | 7.07 | 7.86 | 7.98 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.08 | 0.16 | 0.12 | -0.13 | 0.25 |
| Revenue Per Share | 8.39 | 14.80 | 12.68 | 16.82 | 17.13 |
| Net Income Per Share | -1.30 | 0.51 | -0.70 | -0.37 | -1.31 |
| Tax Burden | 0.92 | 0.84 | 0.88 | 1.13 | 0.75 |
| Interest Burden | 1.10 | 0.89 | 1.16 | 1.25 | 1.04 |
| Research & Development to Revenue | 0.05 | 0.03 | 0.03 | 0.02 | 0.03 |
| SG&A to Revenue | 0.29 | 0.18 | 0.19 | 0.16 | 0.15 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.05 | 1.16 | -2.26 | 5.22 | 1.57 |
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