Lotus Pharmaceutical Co., Ltd.(TW:1795)
NT$156.00-10.50 (-6.31%)
TW:1795
Lotus Pharmaceutical Co., Ltd. financials statements
NT$156.00
At close:-10.50 (-6.31%)
Lotus Pharmaceutical Co., Ltd. (1795) Ratios
Lotus Pharmaceutical Co., Ltd. Ratios
TW:1795's free cash flow for Q2 2026 was NT$603.44M. For the 2026 fiscal year, TW:1795's free cash flow was decreased by NT$-97.92M and operating cash flow was NT$701.37M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.57 | 2.14 | 2.80 | 1.81 | 1.93 |
| Quick Ratio | 1.00 | 1.69 | 1.96 | 1.24 | 1.22 |
| Cash Ratio | 0.46 | 0.71 | 0.39 | 0.34 | 0.37 |
| Solvency Ratio | 0.08 | 0.34 | 0.34 | 0.25 | 0.21 |
| Operating Cash Flow Ratio | 0.44 | 0.73 | 0.36 | 0.63 | 0.03 |
| Short-Term Operating Cash Flow Coverage | 1.80 | 1.23 | 0.89 | 17.23 | 0.06 |
| Net Current Asset Value | NT$ -55.92B | NT$ -822.44M | NT$ -3.01B | NT$ -5.00B | NT$ -1.82B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.53 | 0.34 | 0.35 | 0.30 | 0.30 |
| Debt-to-Equity Ratio | 2.35 | 0.65 | 0.67 | 0.64 | 0.58 |
| Debt-to-Capital Ratio | 0.70 | 0.39 | 0.40 | 0.39 | 0.37 |
| Long-Term Debt-to-Capital Ratio | 0.68 | 0.28 | 0.35 | 0.38 | 0.30 |
| Financial Leverage Ratio | 4.46 | 1.89 | 1.90 | 2.13 | 1.92 |
| Debt Service Coverage Ratio | 1.28 | 1.24 | 2.48 | 7.25 | 1.00 |
| Interest Coverage Ratio | 6.59 | 10.54 | 8.80 | 11.29 | 7.42 |
| Debt to Market Cap | 0.75 | 0.19 | 0.16 | 0.14 | 0.27 |
| Interest Debt Per Share | 218.35 | 54.37 | 46.49 | 35.70 | 26.20 |
| Net Debt to EBITDA | 6.48 | 0.93 | 1.43 | 1.32 | 1.63 |
| Profitability Margins | |||||
| Gross Profit Margin | 51.86% | 58.78% | 55.34% | 53.35% | 44.59% |
| EBIT Margin | 28.79% | 37.29% | 33.38% | 29.54% | 17.13% |
| EBITDA Margin | 36.27% | 44.20% | 40.52% | 35.94% | 23.13% |
| Operating Profit Margin | 28.75% | 32.38% | 28.91% | 29.52% | 17.40% |
| Pretax Profit Margin | 27.88% | 34.22% | 30.09% | 26.93% | 14.78% |
| Net Profit Margin | 23.01% | 27.26% | 24.21% | 20.64% | 11.09% |
| Continuous Operations Profit Margin | 23.01% | 27.26% | 24.21% | 20.64% | 11.09% |
| Net Income Per EBT | 82.54% | 79.65% | 80.46% | 76.66% | 75.05% |
| EBT Per EBIT | 96.98% | 105.69% | 104.08% | 91.22% | 84.96% |
| Return on Assets (ROA) | 4.45% | 12.63% | 12.44% | 10.23% | 6.61% |
| Return on Equity (ROE) | 19.85% | 23.92% | 23.69% | 21.78% | 12.68% |
| Return on Capital Employed (ROCE) | 6.60% | 19.00% | 17.22% | 18.28% | 13.03% |
| Return on Invested Capital (ROIC) | 5.20% | 13.04% | 13.00% | 13.85% | 8.63% |
| Return on Tangible Assets | 9.66% | 19.38% | 20.57% | 18.26% | 11.92% |
| Earnings Yield | 6.41% | 7.18% | 5.71% | 4.71% | 5.64% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.63 | 2.45 | 2.56 | 2.97 | 3.71 |
| Payables Turnover | 4.09 | 7.16 | 11.29 | 4.87 | 9.38 |
| Inventory Turnover | 1.02 | 2.00 | 2.01 | 2.05 | 2.28 |
| Fixed Asset Turnover | 2.70 | 5.07 | 4.83 | 4.65 | 4.79 |
| Asset Turnover | 0.19 | 0.46 | 0.51 | 0.50 | 0.60 |
| Working Capital Turnover Ratio | 2.13 | 2.09 | 2.63 | 3.33 | 4.28 |
| Cash Conversion Cycle | 406.21 | 280.34 | 292.04 | 225.93 | 219.44 |
| Days of Sales Outstanding | 138.80 | 148.69 | 142.43 | 122.91 | 98.32 |
| Days of Inventory Outstanding | 356.74 | 182.66 | 181.94 | 178.04 | 160.05 |
| Days of Payables Outstanding | 89.33 | 51.01 | 32.33 | 75.02 | 38.93 |
| Operating Cycle | 495.54 | 331.35 | 324.36 | 300.95 | 258.37 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 28.75 | 23.51 | 6.18 | 14.28 | 0.47 |
| Free Cash Flow Per Share | 12.01 | 17.91 | -6.32 | 2.49 | -5.86 |
| Dividend Paid and CapEx Coverage Ratio | 1.27 | 2.28 | 0.39 | 3.43 | 0.07 |
| Capital Expenditure Coverage Ratio | 1.72 | 4.20 | 0.49 | 6.44 | 0.07 |
| Operating Cash Flow Coverage Ratio | 0.13 | 0.45 | 0.14 | 0.42 | 0.02 |
| Operating Cash Flow to Sales Ratio | 0.36 | 0.33 | 0.10 | 0.25 | 0.01 |
| Free Cash Flow Yield | 4.25% | 6.65% | -2.29% | 1.01% | -6.01% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 15.60 | 13.93 | 17.53 | 21.23 | 17.73 |
| Price-to-Sales (P/S) Ratio | 3.59 | 3.80 | 4.24 | 4.38 | 1.97 |
| Price-to-Book (P/B) Ratio | 3.10 | 3.33 | 4.15 | 4.62 | 2.25 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 23.55 | 15.05 | -43.59 | 98.60 | -16.63 |
| Price-to-Operating Cash Flow Ratio | 9.84 | 11.47 | 44.57 | 17.23 | 207.91 |
| Price-to-Earnings Growth (PEG) Ratio | -2.49 | 0.60 | 0.49 | 0.19 | 0.59 |
| Enterprise Value Multiple | 16.38 | 9.52 | 11.90 | 13.50 | 10.14 |
| Enterprise Value | 121.85B | 78.20B | 81.77B | 71.03B | 29.66B |
| EV to EBITDA | 16.38 | 9.52 | 11.90 | 13.50 | 10.14 |
| EV to Sales | 5.94 | 4.21 | 4.82 | 4.85 | 2.34 |
| EV to Free Cash Flow | 38.97 | 16.68 | -49.53 | 109.27 | -19.83 |
| EV to Operating Cash Flow | 16.29 | 12.71 | 50.65 | 19.10 | 247.88 |
| Tangible Book Value Per Share | -128.71 | 27.56 | 16.46 | 3.40 | 6.35 |
| Shareholders’ Equity Per Share | 91.37 | 80.89 | 66.37 | 53.23 | 43.38 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.17 | 0.20 | 0.20 | 0.23 | 0.25 |
| Revenue Per Share | 78.80 | 70.97 | 64.93 | 56.16 | 49.57 |
| Net Income Per Share | 18.14 | 19.35 | 15.72 | 11.59 | 5.50 |
| Tax Burden | 0.83 | 0.80 | 0.80 | 0.77 | 0.75 |
| Interest Burden | 0.97 | 0.92 | 0.90 | 0.91 | 0.86 |
| Research & Development to Revenue | 0.05 | 0.04 | 0.04 | 0.04 | 0.05 |
| SG&A to Revenue | 0.24 | 0.22 | 0.22 | 0.22 | 0.21 |
| Stock-Based Compensation to Revenue | 0.01 | 0.02 | 0.01 | 0.00 | 0.00 |
| Income Quality | 1.31 | 0.97 | 0.39 | 0.94 | 0.06 |
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