Lion Travel Service Co., Ltd. AI Stock Analysis
Lion Travel Service Co., Ltd. (2731) AI Stock Analysis
Lion Travel Service Co., Ltd.
(TWSE:2731)
Lion Travel scores well on fundamentals: a repaired balance sheet with low leverage, ROE near 33%, expanding margins and strong free cash flow generation underpin the rating. Valuation adds meaningful support, with an 8.4x P/E and a 9.4% dividend yield backed by cash earnings. The main drag is technical weakness — the share price sits below all key moving averages with a negative MACD, though oversold RSI and Stochastic readings suggest selling pressure may be nearing exhaustion. Growth deceleration after the post-pandemic surge and inherently thin travel-distribution margins remain the key fundamental risks.
Lion Travel Service Co., Ltd. (2731) vs. SPDR S&P 500 ETF (SPY)
- Market Cap
- TWD 12.87B
- Dividend Yield
- 9.24%
- Average Volume (3M)
- 260.58K
- Price to Earnings (P/E)
- 9.5
- Beta (1Y)
- 0.29
- Revenue Growth
- 10.02%
- EPS Growth
- -6.82%
- Country
- TW
- Employees
- 2,210
- Sector
- General
- Sector Strength
- 55
- Industry
- Travel Services
Lion Travel Service Co., Ltd. Business Overview & Revenue Model
Company Description
Lion Travel Service Co., Ltd., founded in 1977 and headquartered in Taipei, Taiwan, delivers a comprehensive array of travel solutions to clients both domestically and internationally. Its primary services include organized tour packages, transportat...
Lion Travel Service Co., Ltd. Financial Statement Overview
Summary
Strong post-pandemic recovery with revenue near NT$30 billion (+6% YoY), net income up ~78% to NT$1.63 billion, and margin expansion across gross (16.8%), operating (6.8%) and net (5.4%) lines. The balance sheet is conservative with debt-to-equity of just 0.20 (down from 1.85 in 2022) and ROE of 32.9%. Cash flow is the standout: NT$2.47 billion operating cash flow and NT$2.34 billion free cash flow with minimal capex. Offsetting factors include sharply decelerating growth, structurally thin industry margins, a modest dip in operating/free cash flow, and reliance on customer prepayments and supplier credit within the liability structure.
Income Statement
77PositiveBalance Sheet
78PositiveCash Flow
80Positive| Breakdown | TTM | Dec 2025 | Dec 2024 | Dec 2023 | Dec 2022 | Dec 2021 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 31.50B | 30.03B | 28.33B | 21.51B | 3.30B | 1.76B |
| Gross Profit | 4.98B | 5.06B | 3.95B | 3.07B | 586.44M | 304.93M |
| EBITDA | 1.93B | 2.33B | 1.43B | 1.77B | -496.61M | -373.67M |
| Net Income | 1.52B | 1.63B | 915.18M | 1.39B | -728.49M | -487.42M |
Balance Sheet | ||||||
| Total Assets | 13.90B | 12.52B | 10.45B | 9.47B | 6.39B | 5.40B |
| Cash, Cash Equivalents and Short-Term Investments | 7.59B | 7.03B | 5.37B | 3.81B | 3.10B | 3.08B |
| Total Debt | 1.09B | 1.00B | 958.67M | 1.10B | 2.33B | 2.49B |
| Total Liabilities | 9.15B | 7.29B | 6.26B | 5.65B | 4.95B | 3.77B |
| Stockholders Equity | 4.46B | 4.96B | 4.07B | 3.73B | 1.26B | 1.46B |
Cash Flow | ||||||
| Free Cash Flow | 1.38B | 2.34B | 2.48B | 1.11B | 172.30M | -437.89M |
| Operating Cash Flow | 1.50B | 2.47B | 2.71B | 1.28B | 227.74M | -315.80M |
| Investing Cash Flow | -1.25B | -33.22M | -516.15M | -139.63M | -429.63M | -4.65M |
| Financing Cash Flow | -917.71M | -870.59M | -899.18M | -313.54M | 245.36M | 108.89M |
Lion Travel Service Co., Ltd. Peers Comparison
Overall Rating
TW:261770Outperform
TW:560970Outperform- TW:273170Outperform
TW:260861Neutral
Financial Indicators
| Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
| TW:2617 | 70Outperform | TWD 12.58B | 8.20 | ― | 4.99% | 16.08% | 14.41% |
| TW:5609 | 70Outperform | TWD 11.17B | 9.34 | ― | 7.15% | 15.14% | 7.70% |
| TW:2731 | 70Outperform | TWD 12.64B | 9.46 | ― | 9.24% | 10.02% | -6.82% |
| TW:2608 | 61Neutral | TWD 12.96B | 14.66 | ― | 5.89% | 22.67% | -5.65% |
| Sector * | 55Neutral | $6.65B | 3.83 | -15.92% | 6.20% | 10.91% | 7.18% |
* General Sector Average
Performance Comparison
| Show on chart | Ticker | Company Name | Price | Change | % Change |
|---|---|---|---|---|---|
| TW:2731 | Lion Travel Service Co., Ltd. | 138.50 | -21.16 | -13.25% | |
| TW:2608 | Kerry TJ Logistics Co., Ltd. | 28.00 | -4.05 | -12.63% | |
| TW:2617 | Taiwan Navigation Co., Ltd. | 30.05 | 1.84 | 6.50% | |
| TW:5609 | Dimerco Express Corporation | 78.30 | 3.46 | 4.62% |
Disclaimer
This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.
Date of analysis: Nov 09, 2026