LEOFOO DEVELOPMENT CO., LTD.(TW:2705)
NT$14.80+0.15 (+1.02%)
TW:2705
LEOFOO DEVELOPMENT CO., LTD. financials statements
NT$14.80
At close:+0.15 (+1.02%)
LEOFOO DEVELOPMENT CO., LTD. (2705) Ratios
LEOFOO DEVELOPMENT CO., LTD. Ratios
TW:2705's free cash flow for Q2 2026 was NT$80.31M. For the 2026 fiscal year, TW:2705's free cash flow was decreased by NT$-67.88M and operating cash flow was NT$148.19M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.12 | 0.52 | 0.43 | 0.31 | 0.42 |
| Quick Ratio | 0.11 | 0.47 | 0.38 | 0.28 | 0.38 |
| Cash Ratio | 0.08 | 0.34 | 0.30 | 0.19 | 0.28 |
| Solvency Ratio | 0.07 | 0.06 | 0.04 | 0.02 | 0.03 |
| Operating Cash Flow Ratio | 0.11 | 0.53 | 0.41 | 0.14 | 0.03 |
| Short-Term Operating Cash Flow Coverage | 0.13 | 4.94 | 1.64 | 0.30 | 0.07 |
| Net Current Asset Value | NT$ -10.20B | NT$ -10.07B | NT$ -10.31B | NT$ -10.34B | NT$ -10.29B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.56 | 0.56 | 0.57 | 0.57 | 0.56 |
| Debt-to-Equity Ratio | 1.77 | 1.78 | 1.84 | 1.82 | 1.72 |
| Debt-to-Capital Ratio | 0.64 | 0.64 | 0.65 | 0.65 | 0.63 |
| Long-Term Debt-to-Capital Ratio | 0.24 | 0.51 | 0.50 | 0.45 | 0.44 |
| Financial Leverage Ratio | 3.14 | 3.17 | 3.24 | 3.21 | 3.07 |
| Debt Service Coverage Ratio | 0.21 | 2.81 | 1.33 | 0.42 | 0.74 |
| Interest Coverage Ratio | 0.85 | 0.86 | 0.38 | -0.80 | -0.61 |
| Debt to Market Cap | 1.77 | 1.54 | 1.46 | 1.51 | 1.39 |
| Interest Debt Per Share | 47.30 | 46.34 | 47.36 | 47.62 | 48.23 |
| Net Debt to EBITDA | 9.35 | 9.97 | 12.92 | 21.29 | 18.32 |
| Profitability Margins | |||||
| Gross Profit Margin | 32.69% | 34.45% | 28.39% | 24.19% | 5.46% |
| EBIT Margin | 14.98% | 12.24% | 4.66% | -8.50% | -8.39% |
| EBITDA Margin | 39.52% | 36.01% | 29.79% | 24.14% | 37.45% |
| Operating Profit Margin | 6.58% | 7.26% | 3.43% | -8.33% | -8.39% |
| Pretax Profit Margin | 7.27% | 3.82% | -4.42% | -18.92% | -22.04% |
| Net Profit Margin | 7.27% | 3.82% | -4.42% | -19.10% | -22.04% |
| Continuous Operations Profit Margin | 7.27% | 3.82% | -4.42% | -18.92% | -22.04% |
| Net Income Per EBT | 100.00% | 100.00% | 100.00% | 100.94% | 100.00% |
| EBT Per EBIT | 110.56% | 52.67% | -128.71% | 227.22% | 262.69% |
| Return on Assets (ROA) | 1.05% | 0.58% | -0.62% | -2.03% | -1.73% |
| Return on Equity (ROE) | 3.31% | 1.83% | -2.03% | -6.51% | -5.30% |
| Return on Capital Employed (ROCE) | 1.38% | 1.17% | 0.53% | -0.99% | -0.71% |
| Return on Invested Capital (ROIC) | 0.99% | 1.13% | 0.50% | -0.92% | -0.68% |
| Return on Tangible Assets | 1.05% | 0.58% | -0.63% | -2.03% | -1.73% |
| Earnings Yield | 5.24% | 2.64% | -2.81% | -10.01% | -8.32% |
| Efficiency Ratios | |||||
| Receivables Turnover | 46.33 | 36.22 | 65.37 | 28.84 | 25.92 |
| Payables Turnover | 22.35 | 18.45 | 12.36 | 12.02 | 11.94 |
| Inventory Turnover | 32.44 | 31.54 | 31.31 | 26.77 | 25.37 |
| Fixed Asset Turnover | 0.29 | 0.28 | 0.25 | 0.18 | 0.13 |
| Asset Turnover | 0.15 | 0.15 | 0.14 | 0.11 | 0.08 |
| Working Capital Turnover Ratio | -0.96 | -4.11 | -2.41 | -1.76 | -1.39 |
| Cash Conversion Cycle | 2.80 | 1.87 | -12.28 | -4.09 | -2.11 |
| Days of Sales Outstanding | 7.88 | 10.08 | 5.58 | 12.66 | 14.08 |
| Days of Inventory Outstanding | 11.25 | 11.57 | 11.66 | 13.63 | 14.39 |
| Days of Payables Outstanding | 16.33 | 19.78 | 29.52 | 30.38 | 30.58 |
| Operating Cycle | 19.13 | 21.65 | 17.24 | 26.29 | 28.47 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.86 | 2.66 | 2.50 | 1.24 | 0.18 |
| Free Cash Flow Per Share | 2.19 | 2.11 | 1.89 | 0.65 | -0.32 |
| Dividend Paid and CapEx Coverage Ratio | 4.32 | 4.81 | 4.11 | 2.11 | 0.36 |
| Capital Expenditure Coverage Ratio | 4.32 | 4.81 | 4.11 | 2.11 | 0.36 |
| Operating Cash Flow Coverage Ratio | 0.06 | 0.06 | 0.05 | 0.03 | 0.00 |
| Operating Cash Flow to Sales Ratio | 0.24 | 0.22 | 0.22 | 0.14 | 0.03 |
| Free Cash Flow Yield | 13.22% | 11.97% | 10.44% | 3.90% | -1.82% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 19.08 | 38.26 | -35.59 | -10.00 | -12.02 |
| Price-to-Sales (P/S) Ratio | 1.39 | 1.45 | 1.57 | 1.91 | 2.65 |
| Price-to-Book (P/B) Ratio | 0.63 | 0.69 | 0.72 | 0.65 | 0.64 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 7.56 | 8.35 | 9.58 | 25.64 | -54.81 |
| Price-to-Operating Cash Flow Ratio | 5.81 | 6.62 | 7.25 | 13.46 | 97.26 |
| Price-to-Earnings Growth (PEG) Ratio | 0.21 | -0.20 | 0.51 | -0.70 | 0.41 |
| Enterprise Value Multiple | 12.86 | 14.00 | 18.19 | 29.19 | 25.40 |
| Enterprise Value | 11.64B | 11.71B | 11.98B | 11.81B | 11.96B |
| EV to EBITDA | 12.86 | 14.00 | 18.19 | 29.19 | 25.40 |
| EV to Sales | 5.08 | 5.04 | 5.42 | 7.05 | 9.51 |
| EV to Free Cash Flow | 27.71 | 29.06 | 33.06 | 94.74 | -196.77 |
| EV to Operating Cash Flow | 21.29 | 23.02 | 25.01 | 49.74 | 349.13 |
| Tangible Book Value Per Share | 26.25 | 25.39 | 25.21 | 25.66 | 27.50 |
| Shareholders’ Equity Per Share | 26.26 | 25.40 | 25.22 | 25.69 | 27.54 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | -0.02 | 0.00 | -0.01 | 0.00 |
| Revenue Per Share | 11.96 | 12.15 | 11.56 | 8.76 | 6.62 |
| Net Income Per Share | 0.87 | 0.46 | -0.51 | -1.67 | -1.46 |
| Tax Burden | 1.00 | 1.00 | 1.00 | 1.01 | 1.00 |
| Interest Burden | 0.49 | 0.31 | -0.95 | 2.22 | 2.63 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.21 | 0.22 | 0.25 | 0.36 | 0.44 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 3.28 | 5.73 | -4.90 | -0.75 | -0.12 |
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