Lien Chang Electronic Enterprise Co., Ltd(TW:2431)
NT$9.76-0.17 (-1.71%)
TW:2431
Lien Chang Electronic Enterprise Co., Ltd financials statements
NT$9.76
At close:-0.17 (-1.71%)
Lien Chang Electronic Enterprise Co., Ltd (2431) Ratios
Lien Chang Electronic Enterprise Co., Ltd Ratios
TW:2431's free cash flow for Q2 2026 was NT$-48.05M. For the 2026 fiscal year, TW:2431's free cash flow was decreased by NT$-117.00K and operating cash flow was NT$-47.94M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 5.42 | 6.12 | 7.08 | 3.99 | 3.17 |
| Quick Ratio | 5.13 | 5.60 | 6.52 | 3.31 | 2.59 |
| Cash Ratio | 2.25 | 3.90 | 4.24 | 2.44 | 1.80 |
| Solvency Ratio | -0.96 | -0.11 | -0.22 | 0.13 | 0.26 |
| Operating Cash Flow Ratio | -0.16 | 0.20 | -0.38 | 0.07 | -0.16 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 29.41 | -25.90 | 17.44 | -58.95 |
| Net Current Asset Value | NT$ 791.73M | NT$ 931.96M | NT$ 936.16M | NT$ 1.04B | NT$ 1.01B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.02 | 0.03 | 0.02 | 0.04 |
| Debt-to-Equity Ratio | 0.01 | 0.02 | 0.04 | 0.03 | 0.06 |
| Debt-to-Capital Ratio | 0.01 | 0.02 | 0.04 | 0.03 | 0.05 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.19 | 1.16 | 1.16 | 1.30 | 1.41 |
| Debt Service Coverage Ratio | -193.65 | -8.99 | -11.01 | 11.33 | 38.70 |
| Interest Coverage Ratio | -214.79 | -91.03 | -85.03 | 20.32 | 61.79 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.14 | 0.28 | 0.50 | 0.42 | 0.76 |
| Net Debt to EBITDA | 2.41 | 30.63 | 19.43 | -7.06 | -4.24 |
| Profitability Margins | |||||
| Gross Profit Margin | -23.52% | -3.02% | -4.02% | 5.44% | 5.70% |
| EBIT Margin | -53.07% | -17.04% | -13.66% | 7.63% | 10.22% |
| EBITDA Margin | -44.41% | -5.71% | -5.54% | 12.17% | 12.58% |
| Operating Profit Margin | -53.07% | -28.84% | -24.09% | 7.63% | 10.16% |
| Pretax Profit Margin | -58.55% | -17.36% | -13.95% | 7.26% | 10.06% |
| Net Profit Margin | -61.98% | -17.37% | -15.96% | 1.04% | 7.32% |
| Continuous Operations Profit Margin | -61.98% | -17.37% | -15.96% | 1.04% | 7.32% |
| Net Income Per EBT | 105.86% | 100.10% | 114.43% | 14.35% | 72.80% |
| EBT Per EBIT | 110.33% | 60.17% | 57.90% | 95.12% | 99.00% |
| Return on Assets (ROA) | -17.94% | -4.42% | -6.07% | 0.55% | 5.54% |
| Return on Equity (ROE) | -21.38% | -5.14% | -7.04% | 0.72% | 7.79% |
| Return on Capital Employed (ROCE) | -17.91% | -8.33% | -10.24% | 5.04% | 10.19% |
| Return on Invested Capital (ROIC) | -17.82% | -8.23% | -10.04% | 0.71% | 7.37% |
| Return on Tangible Assets | -17.94% | -4.42% | -6.08% | 0.55% | 5.55% |
| Earnings Yield | -18.50% | -4.51% | -7.36% | 0.95% | 7.47% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.82 | 3.79 | 4.23 | 5.67 | 5.13 |
| Payables Turnover | 7.46 | 3.36 | 8.19 | 4.82 | 4.09 |
| Inventory Turnover | 8.54 | 4.27 | 6.84 | 3.77 | 5.06 |
| Fixed Asset Turnover | 20.27 | 3.74 | 4.30 | 6.57 | 11.17 |
| Asset Turnover | 0.29 | 0.25 | 0.38 | 0.53 | 0.76 |
| Working Capital Turnover Ratio | 0.42 | 0.41 | 0.56 | 0.91 | 1.54 |
| Cash Conversion Cycle | 47.37 | 73.13 | 95.09 | 85.60 | 53.98 |
| Days of Sales Outstanding | 53.56 | 96.19 | 86.30 | 64.36 | 71.16 |
| Days of Inventory Outstanding | 42.73 | 85.46 | 53.36 | 96.90 | 72.16 |
| Days of Payables Outstanding | 48.91 | 108.51 | 44.57 | 75.66 | 89.35 |
| Operating Cycle | 96.29 | 181.65 | 139.66 | 161.26 | 143.32 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.27 | 0.34 | -0.55 | 0.24 | -0.75 |
| Free Cash Flow Per Share | -0.29 | 0.13 | -0.63 | -0.04 | -0.87 |
| Dividend Paid and CapEx Coverage Ratio | -13.69 | 1.61 | -3.17 | 0.32 | -1.99 |
| Capital Expenditure Coverage Ratio | -13.69 | 1.61 | -7.41 | 0.85 | -5.97 |
| Operating Cash Flow Coverage Ratio | -2.08 | 1.25 | -1.15 | 0.62 | -1.02 |
| Operating Cash Flow to Sales Ratio | -0.08 | 0.09 | -0.10 | 0.03 | -0.05 |
| Free Cash Flow Yield | -2.57% | 0.92% | -5.48% | -0.43% | -6.31% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -5.40 | -22.06 | -13.59 | 105.54 | 13.45 |
| Price-to-Sales (P/S) Ratio | 3.35 | 3.85 | 2.17 | 1.10 | 0.98 |
| Price-to-Book (P/B) Ratio | 1.16 | 1.14 | 0.96 | 0.76 | 1.04 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -38.96 | 108.61 | -18.24 | -231.14 | -15.84 |
| Price-to-Operating Cash Flow Ratio | -41.80 | 40.94 | -20.82 | 42.04 | -18.50 |
| Price-to-Earnings Growth (PEG) Ratio | -0.02 | 0.85 | 0.01 | -1.16 | 0.09 |
| Enterprise Value Multiple | -5.13 | -36.85 | -19.74 | 1.97 | 3.55 |
| Enterprise Value | 854.95M | 848.96M | 644.27M | 239.82M | 699.98M |
| EV to EBITDA | -5.13 | -36.85 | -19.74 | 1.97 | 3.55 |
| EV to Sales | 2.28 | 2.10 | 1.09 | 0.24 | 0.45 |
| EV to Free Cash Flow | -26.50 | 59.31 | -9.19 | -50.42 | -7.22 |
| EV to Operating Cash Flow | -28.44 | 22.36 | -10.49 | 9.17 | -8.43 |
| Tangible Book Value Per Share | 9.82 | 12.17 | 12.06 | 13.01 | 13.23 |
| Shareholders’ Equity Per Share | 9.82 | 12.19 | 12.08 | 13.04 | 13.28 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.06 | -0.00 | -0.14 | 0.86 | 0.27 |
| Revenue Per Share | 3.39 | 3.61 | 5.33 | 9.02 | 14.12 |
| Net Income Per Share | -2.10 | -0.63 | -0.85 | 0.09 | 1.03 |
| Tax Burden | 1.06 | 1.00 | 1.14 | 0.14 | 0.73 |
| Interest Burden | 1.10 | 1.02 | 1.02 | 0.95 | 0.98 |
| Research & Development to Revenue | 0.07 | 0.06 | 0.04 | 0.02 | 0.02 |
| SG&A to Revenue | 0.22 | 0.20 | 0.16 | 0.13 | 0.10 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.14 | -0.54 | 0.65 | 0.36 | -0.53 |
Currency in TWD
