Lion Travel Service Co., Ltd.(TW:2731)
NT$138.50+3.00 (+2.21%)
TW:2731
Lion Travel Service Co., Ltd. financials statements
NT$138.50
At close:+3.00 (+2.21%)
Lion Travel Service Co., Ltd. (2731) Ratios
Lion Travel Service Co., Ltd. Ratios
TW:2731's free cash flow for Q2 2026 was NT$-88.99M. For the 2026 fiscal year, TW:2731's free cash flow was decreased by NT$-15.29M and operating cash flow was NT$-73.70M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.52 | 1.41 | 1.42 | 1.19 | 1.98 |
| Quick Ratio | 1.52 | 1.41 | 1.42 | 1.19 | 1.98 |
| Cash Ratio | 1.04 | 0.92 | 0.80 | 0.84 | 1.62 |
| Solvency Ratio | 0.27 | 0.19 | 0.29 | -0.11 | -0.07 |
| Operating Cash Flow Ratio | 0.38 | 0.50 | 0.28 | 0.06 | -0.18 |
| Short-Term Operating Cash Flow Coverage | 28.00 | 25.49 | 28.21 | 0.26 | -0.60 |
| Net Current Asset Value | NT$ 2.51B | NT$ 1.39B | NT$ 911.54M | NT$ -760.82M | NT$ -234.07M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.08 | 0.09 | 0.12 | 0.36 | 0.46 |
| Debt-to-Equity Ratio | 0.20 | 0.24 | 0.30 | 1.85 | 1.70 |
| Debt-to-Capital Ratio | 0.17 | 0.19 | 0.23 | 0.65 | 0.63 |
| Long-Term Debt-to-Capital Ratio | 0.01 | 0.01 | 0.01 | 0.32 | 0.41 |
| Financial Leverage Ratio | 2.53 | 2.57 | 2.54 | 5.07 | 3.70 |
| Debt Service Coverage Ratio | 18.01 | 9.39 | 23.12 | -0.53 | -0.37 |
| Interest Coverage Ratio | 83.49 | 64.52 | 34.12 | -16.68 | -16.05 |
| Debt to Market Cap | 0.01 | 0.01 | 0.01 | 0.18 | 0.25 |
| Interest Debt Per Share | 10.82 | 10.46 | 12.34 | 30.31 | 33.95 |
| Net Debt to EBITDA | -2.43 | -2.81 | -1.46 | 1.25 | 1.10 |
| Profitability Margins | |||||
| Gross Profit Margin | 16.84% | 13.94% | 14.26% | 17.77% | 17.30% |
| EBIT Margin | 6.77% | 4.17% | 7.19% | -21.18% | -34.90% |
| EBITDA Margin | 7.77% | 5.05% | 8.21% | -15.05% | -21.20% |
| Operating Profit Margin | 6.02% | 3.89% | 4.34% | -21.18% | -34.90% |
| Pretax Profit Margin | 6.70% | 4.23% | 7.06% | -22.45% | -37.07% |
| Net Profit Margin | 5.43% | 3.23% | 6.47% | -22.07% | -27.66% |
| Continuous Operations Profit Margin | 5.51% | 3.27% | 6.63% | -22.07% | -27.66% |
| Net Income Per EBT | 81.11% | 76.47% | 91.67% | 98.33% | 74.60% |
| EBT Per EBIT | 111.29% | 108.60% | 162.68% | 105.99% | 106.23% |
| Return on Assets (ROA) | 13.03% | 8.75% | 14.70% | -11.41% | -9.03% |
| Return on Equity (ROE) | 32.93% | 22.46% | 37.34% | -57.88% | -33.38% |
| Return on Capital Employed (ROCE) | 29.71% | 21.97% | 19.21% | -24.31% | -17.02% |
| Return on Invested Capital (ROIC) | 23.41% | 16.18% | 17.49% | -17.76% | -10.80% |
| Return on Tangible Assets | 13.07% | 8.78% | 14.73% | -11.44% | -9.04% |
| Earnings Yield | 10.54% | 7.94% | 11.14% | -8.90% | -7.78% |
| Efficiency Ratios | |||||
| Receivables Turnover | 37.06 | 44.50 | 31.00 | 7.94 | 11.61 |
| Payables Turnover | 20.28 | 24.04 | 16.51 | 3.43 | 6.42 |
| Inventory Turnover | 0.00 | 264983.17 | 8833.82 | 1332.27 | 1342.07 |
| Fixed Asset Turnover | 22.54 | 22.11 | 15.51 | 2.72 | 1.35 |
| Asset Turnover | 2.40 | 2.71 | 2.27 | 0.52 | 0.33 |
| Working Capital Turnover Ratio | 10.80 | 13.62 | 16.35 | 2.72 | 0.96 |
| Cash Conversion Cycle | -8.15 | -6.98 | -10.30 | -60.09 | -25.14 |
| Days of Sales Outstanding | 9.85 | 8.20 | 11.77 | 45.97 | 31.43 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.04 | 0.27 | 0.27 |
| Days of Payables Outstanding | 18.00 | 15.18 | 22.11 | 106.34 | 56.84 |
| Operating Cycle | 9.85 | 8.20 | 11.81 | 46.25 | 31.71 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 26.09 | 29.08 | 13.99 | 2.91 | -4.25 |
| Free Cash Flow Per Share | 24.74 | 26.60 | 12.14 | 2.21 | -5.89 |
| Dividend Paid and CapEx Coverage Ratio | 2.98 | 2.78 | 7.59 | 4.11 | -2.59 |
| Capital Expenditure Coverage Ratio | 19.31 | 11.73 | 7.59 | 4.11 | -2.59 |
| Operating Cash Flow Coverage Ratio | 2.46 | 2.83 | 1.16 | 0.10 | -0.13 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.10 | 0.06 | 0.07 | -0.18 |
| Free Cash Flow Yield | 15.13% | 21.54% | 8.90% | 2.11% | -6.99% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 9.35 | 12.59 | 8.97 | -11.23 | -12.86 |
| Price-to-Sales (P/S) Ratio | 0.52 | 0.41 | 0.58 | 2.48 | 3.56 |
| Price-to-Book (P/B) Ratio | 3.12 | 2.83 | 3.35 | 6.50 | 4.29 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.61 | 4.64 | 11.24 | 47.48 | -14.31 |
| Price-to-Operating Cash Flow Ratio | 6.27 | 4.25 | 9.76 | 35.92 | -19.84 |
| Price-to-Earnings Growth (PEG) Ratio | 0.12 | -0.35 | -0.03 | -0.27 | -1.04 |
| Enterprise Value Multiple | 4.19 | 5.24 | 5.62 | -15.22 | -15.67 |
| Enterprise Value | 9.79B | 7.50B | 9.93B | 7.56B | 5.86B |
| EV to EBITDA | 4.19 | 5.24 | 5.62 | -15.22 | -15.67 |
| EV to Sales | 0.33 | 0.26 | 0.46 | 2.29 | 3.32 |
| EV to Free Cash Flow | 4.18 | 3.02 | 8.93 | 43.87 | -13.37 |
| EV to Operating Cash Flow | 3.97 | 2.76 | 7.75 | 33.19 | -18.54 |
| Tangible Book Value Per Share | 54.92 | 44.60 | 41.52 | 18.05 | 21.88 |
| Shareholders’ Equity Per Share | 52.36 | 43.68 | 40.73 | 16.11 | 19.63 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.23 | 0.06 | 0.02 | 0.25 |
| Revenue Per Share | 317.28 | 303.69 | 234.96 | 42.24 | 23.70 |
| Net Income Per Share | 17.24 | 9.81 | 15.21 | -9.32 | -6.55 |
| Tax Burden | 0.81 | 0.76 | 0.92 | 0.98 | 0.75 |
| Interest Burden | 0.99 | 1.01 | 0.98 | 1.06 | 1.06 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.10 | 0.10 | 0.37 | 0.61 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.51 | 2.27 | 0.92 | -0.31 | 0.48 |
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