Lite-On Technology Corp.(TW:2301)
NT$233.50+16.00 (+17.93%)
TW:2301
Lite-On Technology Corp. financials statements
NT$233.50
At close:+16.00 (+17.93%)
Lite-On Technology Corp. (2301) Ratios
Lite-On Technology Corp. Ratios
TW:2301's free cash flow for Q3 2026 was NT$-1.14B. For the 2026 fiscal year, TW:2301's free cash flow was decreased by NT$-6.48B and operating cash flow was NT$5.34B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.50 | 1.57 | 1.59 | 1.48 | 1.36 |
| Quick Ratio | 1.18 | 1.32 | 1.32 | 1.23 | 1.06 |
| Cash Ratio | 0.74 | 0.93 | 0.95 | 0.81 | 0.63 |
| Solvency Ratio | 0.16 | 0.14 | 0.18 | 0.16 | 0.16 |
| Operating Cash Flow Ratio | 0.13 | 0.12 | 0.28 | 0.22 | 0.11 |
| Short-Term Operating Cash Flow Coverage | 0.74 | 0.41 | 1.21 | 0.77 | 0.43 |
| Net Current Asset Value | NT$ 48.31B | NT$ 55.34B | NT$ 51.71B | NT$ 47.16B | NT$ 36.44B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.12 | 0.17 | 0.14 | 0.18 | 0.16 |
| Debt-to-Equity Ratio | 0.27 | 0.38 | 0.32 | 0.45 | 0.41 |
| Debt-to-Capital Ratio | 0.21 | 0.27 | 0.24 | 0.31 | 0.29 |
| Long-Term Debt-to-Capital Ratio | 0.03 | 0.03 | 0.03 | 0.04 | 0.00 |
| Financial Leverage Ratio | 2.29 | 2.25 | 2.24 | 2.46 | 2.54 |
| Debt Service Coverage Ratio | 0.74 | 0.55 | 0.85 | 0.58 | 0.64 |
| Interest Coverage Ratio | 11.71 | 8.56 | 9.67 | 21.29 | 74.79 |
| Debt to Market Cap | 0.06 | 0.15 | 0.10 | 0.24 | 0.19 |
| Interest Debt Per Share | 11.32 | 15.66 | 12.35 | 16.38 | 12.88 |
| Net Debt to EBITDA | -2.78 | -3.13 | -2.72 | -2.35 | -1.76 |
| Profitability Margins | |||||
| Gross Profit Margin | 22.90% | 21.61% | 22.02% | 19.18% | 18.50% |
| EBIT Margin | 10.08% | 12.51% | 13.39% | 10.72% | 10.83% |
| EBITDA Margin | 12.27% | 15.45% | 16.33% | 13.32% | 13.34% |
| Operating Profit Margin | 10.08% | 9.46% | 9.79% | 9.12% | 10.08% |
| Pretax Profit Margin | 11.87% | 11.40% | 12.38% | 10.29% | 10.70% |
| Net Profit Margin | 9.10% | 8.71% | 9.82% | 8.16% | 8.42% |
| Continuous Operations Profit Margin | 9.10% | 8.71% | 9.84% | 8.18% | 8.41% |
| Net Income Per EBT | 76.66% | 76.38% | 79.34% | 79.30% | 78.76% |
| EBT Per EBIT | 117.78% | 120.46% | 126.52% | 112.84% | 106.07% |
| Return on Assets (ROA) | 7.35% | 5.83% | 7.71% | 7.08% | 7.57% |
| Return on Equity (ROE) | 16.82% | 13.16% | 17.27% | 17.39% | 19.20% |
| Return on Capital Employed (ROCE) | 17.42% | 13.41% | 15.96% | 17.97% | 21.98% |
| Return on Invested Capital (ROIC) | 11.01% | 7.79% | 10.14% | 10.39% | 12.58% |
| Return on Tangible Assets | 7.46% | 5.93% | 7.83% | 7.22% | 7.72% |
| Earnings Yield | 4.06% | 5.24% | 5.53% | 9.71% | 9.42% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.83 | 3.59 | 4.32 | 0.00 | 0.00 |
| Payables Turnover | 2.39 | 2.49 | 2.83 | 3.12 | 2.88 |
| Inventory Turnover | 3.74 | 4.01 | 4.48 | 5.05 | 4.16 |
| Fixed Asset Turnover | 6.27 | 6.68 | 7.31 | 8.37 | 8.00 |
| Asset Turnover | 0.81 | 0.67 | 0.78 | 0.87 | 0.90 |
| Working Capital Turnover Ratio | 2.87 | 2.31 | 2.68 | 3.76 | 4.11 |
| Cash Conversion Cycle | 40.27 | 46.28 | 36.87 | -44.66 | -39.12 |
| Days of Sales Outstanding | 95.41 | 101.65 | 84.56 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 97.67 | 91.05 | 81.44 | 72.24 | 87.76 |
| Days of Payables Outstanding | 152.81 | 146.42 | 129.12 | 116.90 | 126.89 |
| Operating Cycle | 193.08 | 192.70 | 166.00 | 72.24 | 87.76 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6.47 | 5.42 | 11.90 | 10.96 | 5.26 |
| Free Cash Flow Per Share | 3.46 | 3.68 | 10.24 | 9.02 | 3.57 |
| Dividend Paid and CapEx Coverage Ratio | 0.86 | 0.86 | 1.78 | 1.85 | 0.74 |
| Capital Expenditure Coverage Ratio | 2.15 | 3.12 | 7.16 | 5.67 | 3.10 |
| Operating Cash Flow Coverage Ratio | 0.61 | 0.36 | 1.02 | 0.68 | 0.41 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.09 | 0.18 | 0.14 | 0.07 |
| Free Cash Flow Yield | 2.12% | 3.70% | 8.90% | 14.15% | 5.59% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 24.62 | 19.10 | 18.08 | 10.31 | 10.62 |
| Price-to-Sales (P/S) Ratio | 2.24 | 1.66 | 1.78 | 0.84 | 0.89 |
| Price-to-Book (P/B) Ratio | 4.14 | 2.51 | 3.12 | 1.79 | 2.04 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 47.26 | 27.04 | 11.23 | 7.07 | 17.89 |
| Price-to-Operating Cash Flow Ratio | 25.26 | 18.37 | 9.66 | 5.82 | 12.12 |
| Price-to-Earnings Growth (PEG) Ratio | 0.90 | -1.06 | 6.58 | 3.44 | 0.27 |
| Enterprise Value Multiple | 15.48 | 7.63 | 8.15 | 3.96 | 4.94 |
| Enterprise Value | 315.46B | 161.71B | 197.51B | 91.40B | 108.68B |
| EV to EBITDA | 15.48 | 7.63 | 8.15 | 3.96 | 4.94 |
| EV to Sales | 1.90 | 1.18 | 1.33 | 0.53 | 0.66 |
| EV to Free Cash Flow | 40.06 | 19.18 | 8.42 | 4.43 | 13.19 |
| EV to Operating Cash Flow | 21.42 | 13.03 | 7.24 | 3.65 | 8.94 |
| Tangible Book Value Per Share | 38.19 | 38.29 | 35.89 | 34.26 | 29.95 |
| Shareholders’ Equity Per Share | 39.47 | 39.61 | 36.83 | 35.60 | 31.31 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.23 | 0.23 | 0.21 | 0.20 | 0.21 |
| Revenue Per Share | 72.98 | 59.84 | 64.75 | 75.91 | 71.33 |
| Net Income Per Share | 6.64 | 5.21 | 6.36 | 6.19 | 6.01 |
| Tax Burden | 0.77 | 0.76 | 0.79 | 0.79 | 0.79 |
| Interest Burden | 1.18 | 0.91 | 0.92 | 0.96 | 0.99 |
| Research & Development to Revenue | 0.05 | 0.05 | 0.05 | 0.04 | 0.04 |
| SG&A to Revenue | 0.08 | 0.07 | 0.07 | 0.06 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | -0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.97 | 0.79 | 1.87 | 1.40 | 0.69 |
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