Lingsen Precision Industries, Ltd.(TW:2369)
NT$26.30+0.45 (+1.74%)
TW:2369
Lingsen Precision Industries, Ltd. financials statements
NT$26.30
At close:+0.45 (+1.74%)
Lingsen Precision Industries, Ltd. (2369) Ratios
Lingsen Precision Industries, Ltd. Ratios
TW:2369's free cash flow for Q2 2026 was NT$-79.55M. For the 2026 fiscal year, TW:2369's free cash flow was decreased by NT$-123.50M and operating cash flow was NT$43.94M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Mar 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.38 | 2.55 | 2.37 | 2.33 | 2.20 |
| Quick Ratio | 2.16 | 2.36 | 2.17 | 2.00 | 1.89 |
| Cash Ratio | 0.96 | 1.10 | 0.83 | 0.96 | 0.75 |
| Solvency Ratio | 0.10 | 0.28 | 0.28 | 0.34 | 0.49 |
| Operating Cash Flow Ratio | 0.06 | 0.44 | 0.50 | 0.68 | 0.58 |
| Short-Term Operating Cash Flow Coverage | 0.18 | 1.20 | 1.29 | 1.50 | 1.90 |
| Net Current Asset Value | NT$ 1.21B | NT$ 1.57B | NT$ 1.19B | NT$ 1.02B | NT$ 1.51B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.20 | 0.15 | 0.17 | 0.22 | 0.19 |
| Debt-to-Equity Ratio | 0.31 | 0.21 | 0.25 | 0.33 | 0.30 |
| Debt-to-Capital Ratio | 0.24 | 0.17 | 0.20 | 0.25 | 0.23 |
| Long-Term Debt-to-Capital Ratio | 0.15 | 0.08 | 0.11 | 0.15 | 0.14 |
| Financial Leverage Ratio | 1.58 | 1.42 | 1.46 | 1.53 | 1.61 |
| Debt Service Coverage Ratio | 0.34 | 0.85 | 1.13 | 1.27 | 2.51 |
| Interest Coverage Ratio | -18.29 | -17.27 | -7.93 | 7.92 | 61.43 |
| Debt to Market Cap | 0.16 | 0.14 | 0.14 | 0.36 | 0.15 |
| Interest Debt Per Share | 4.03 | 2.98 | 3.72 | 5.12 | 4.80 |
| Net Debt to EBITDA | -0.31 | -0.98 | 0.22 | 0.34 | 0.07 |
| Profitability Margins | |||||
| Gross Profit Margin | -1.58% | 0.15% | 3.83% | 8.67% | 19.07% |
| EBIT Margin | -8.18% | -5.20% | -2.70% | 3.00% | 13.60% |
| EBITDA Margin | 3.42% | 8.46% | 11.39% | 15.48% | 23.45% |
| Operating Profit Margin | -8.18% | -7.13% | -3.96% | 3.00% | 12.50% |
| Pretax Profit Margin | -7.43% | -5.61% | -3.38% | 2.62% | 13.39% |
| Net Profit Margin | -7.09% | -3.13% | -2.76% | 3.45% | 11.30% |
| Continuous Operations Profit Margin | -7.52% | -5.54% | -2.83% | 3.34% | 12.05% |
| Net Income Per EBT | 95.46% | 55.81% | 81.88% | 131.76% | 84.37% |
| EBT Per EBIT | 90.89% | 78.68% | 85.25% | 87.29% | 107.11% |
| Return on Assets (ROA) | -5.19% | -2.24% | -1.97% | 2.37% | 9.27% |
| Return on Equity (ROE) | -8.21% | -3.19% | -2.87% | 3.63% | 14.93% |
| Return on Capital Employed (ROCE) | -7.59% | -6.29% | -3.46% | 2.54% | 13.38% |
| Return on Invested Capital (ROIC) | -6.97% | -5.72% | -2.66% | 2.29% | 11.01% |
| Return on Tangible Assets | -5.19% | -2.24% | -1.98% | 2.37% | 9.24% |
| Earnings Yield | -4.63% | -2.52% | -1.83% | 4.29% | 8.47% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.70 | 4.37 | 4.02 | 5.20 | 3.98 |
| Payables Turnover | 14.47 | 24.00 | 24.49 | 29.04 | 12.74 |
| Inventory Turnover | 15.97 | 19.86 | 18.57 | 10.33 | 9.07 |
| Fixed Asset Turnover | 1.63 | 1.51 | 1.37 | 1.31 | 1.72 |
| Asset Turnover | 0.73 | 0.72 | 0.71 | 0.69 | 0.82 |
| Working Capital Turnover Ratio | 2.52 | 2.57 | 2.71 | 2.49 | 3.36 |
| Cash Conversion Cycle | 96.17 | 86.73 | 95.52 | 92.94 | 103.33 |
| Days of Sales Outstanding | 98.56 | 83.56 | 90.77 | 70.19 | 91.74 |
| Days of Inventory Outstanding | 22.85 | 18.38 | 19.65 | 35.32 | 40.24 |
| Days of Payables Outstanding | 25.23 | 15.21 | 14.90 | 12.57 | 28.65 |
| Operating Cycle | 121.40 | 101.94 | 110.42 | 105.51 | 131.97 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.25 | 1.65 | 1.98 | 2.99 | 3.40 |
| Free Cash Flow Per Share | -1.10 | 1.07 | 0.87 | 0.69 | -0.40 |
| Dividend Paid and CapEx Coverage Ratio | 0.15 | 1.87 | 1.40 | 0.83 | 0.90 |
| Capital Expenditure Coverage Ratio | 0.18 | 2.82 | 1.79 | 1.30 | 0.90 |
| Operating Cash Flow Coverage Ratio | 0.06 | 0.57 | 0.54 | 0.59 | 0.71 |
| Operating Cash Flow to Sales Ratio | 0.02 | 0.12 | 0.13 | 0.19 | 0.16 |
| Free Cash Flow Yield | -4.86% | 6.02% | 3.80% | 5.34% | -1.43% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -21.62 | -39.44 | -54.52 | 23.12 | 11.79 |
| Price-to-Sales (P/S) Ratio | 1.53 | 1.24 | 1.51 | 0.81 | 1.33 |
| Price-to-Book (P/B) Ratio | 1.78 | 1.26 | 1.57 | 0.85 | 1.76 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -20.58 | 16.61 | 26.30 | 18.71 | -69.84 |
| Price-to-Operating Cash Flow Ratio | 90.72 | 10.73 | 11.58 | 4.33 | 8.16 |
| Price-to-Earnings Growth (PEG) Ratio | -0.16 | -5.52 | 0.31 | -0.30 | -0.02 |
| Enterprise Value Multiple | 44.51 | 13.70 | 13.45 | 5.54 | 5.76 |
| Enterprise Value | 8.46B | 6.23B | 8.67B | 5.15B | 10.44B |
| EV to EBITDA | 44.51 | 13.70 | 13.45 | 5.54 | 5.76 |
| EV to Sales | 1.52 | 1.16 | 1.53 | 0.86 | 1.35 |
| EV to Free Cash Flow | -20.44 | 15.51 | 26.74 | 19.94 | -70.69 |
| EV to Operating Cash Flow | 90.09 | 10.01 | 11.77 | 4.61 | 8.26 |
| Tangible Book Value Per Share | 13.26 | 14.57 | 15.15 | 15.93 | 16.37 |
| Shareholders’ Equity Per Share | 12.79 | 14.04 | 14.62 | 15.29 | 15.72 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.01 | 0.01 | 0.16 | -0.28 | 0.10 |
| Revenue Per Share | 14.80 | 14.29 | 15.19 | 16.08 | 20.76 |
| Net Income Per Share | -1.05 | -0.45 | -0.42 | 0.56 | 2.35 |
| Tax Burden | 0.95 | 0.56 | 0.82 | 1.32 | 0.84 |
| Interest Burden | 0.91 | 1.08 | 1.25 | 0.87 | 0.99 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.02 | 0.03 | 0.02 |
| SG&A to Revenue | 0.04 | 0.05 | 0.05 | 0.05 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.24 | -2.35 | -4.60 | 7.11 | 1.22 |
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