HOYA Resort Hotel Group(TW:2736)
NT$9.84+0.03 (+1.86%)
TW:2736
HOYA Resort Hotel Group financials statements
NT$9.84
At close:+0.03 (+1.86%)
HOYA Resort Hotel Group (2736) Ratios
HOYA Resort Hotel Group Ratios
TW:2736's free cash flow for Q2 2026 was NT$6.17M. For the 2026 fiscal year, TW:2736's free cash flow was decreased by NT$-3.08M and operating cash flow was NT$9.26M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.24 | 0.94 | 1.33 | 1.04 | 1.46 |
| Quick Ratio | 1.07 | 0.93 | 1.16 | 1.03 | 1.45 |
| Cash Ratio | 0.94 | 0.57 | 0.90 | 0.79 | 1.08 |
| Solvency Ratio | -0.00 | -0.01 | 0.09 | 0.13 | 0.09 |
| Operating Cash Flow Ratio | 0.08 | -0.15 | 0.10 | 0.25 | 0.34 |
| Short-Term Operating Cash Flow Coverage | 0.33 | -0.46 | 0.30 | 0.49 | 1.78 |
| Net Current Asset Value | NT$ -555.92M | NT$ -751.00M | NT$ -514.83M | NT$ -472.81M | NT$ -665.77M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.31 | 0.36 | 0.36 | 0.37 | 0.41 |
| Debt-to-Equity Ratio | 0.52 | 0.70 | 0.69 | 0.69 | 0.81 |
| Debt-to-Capital Ratio | 0.34 | 0.41 | 0.41 | 0.41 | 0.45 |
| Long-Term Debt-to-Capital Ratio | 0.22 | 0.28 | 0.26 | 0.15 | 0.29 |
| Financial Leverage Ratio | 1.71 | 1.92 | 1.91 | 1.89 | 1.99 |
| Debt Service Coverage Ratio | 0.06 | -0.02 | 0.78 | 0.54 | 1.51 |
| Interest Coverage Ratio | -5.77 | -7.34 | -1.87 | 1.98 | 0.04 |
| Debt to Market Cap | 0.46 | 0.54 | 0.33 | 0.43 | 0.69 |
| Interest Debt Per Share | 10.65 | 16.28 | 15.45 | 16.49 | 19.00 |
| Net Debt to EBITDA | 658.94 | -59.33 | 4.64 | 2.58 | 4.31 |
| Profitability Margins | |||||
| Gross Profit Margin | 45.40% | 44.63% | 54.27% | 55.69% | 51.56% |
| EBIT Margin | -24.06% | -26.67% | -1.76% | 5.87% | 0.13% |
| EBITDA Margin | 0.13% | -2.93% | 19.38% | 26.08% | 27.46% |
| Operating Profit Margin | -24.06% | -39.87% | -6.61% | 5.87% | 0.13% |
| Pretax Profit Margin | -29.09% | -32.10% | -5.31% | 2.91% | -3.53% |
| Net Profit Margin | -25.06% | -25.46% | -3.76% | 2.00% | -6.90% |
| Continuous Operations Profit Margin | -28.14% | -29.77% | -4.79% | 2.57% | -6.90% |
| Net Income Per EBT | 86.14% | 79.32% | 70.88% | 68.72% | 195.55% |
| EBT Per EBIT | 120.93% | 80.51% | 80.22% | 49.56% | -2629.31% |
| Return on Assets (ROA) | -5.42% | -4.07% | -0.91% | 0.54% | -1.48% |
| Return on Equity (ROE) | -9.29% | -7.80% | -1.74% | 1.02% | -2.95% |
| Return on Capital Employed (ROCE) | -6.01% | -7.52% | -1.90% | 2.07% | 0.03% |
| Return on Invested Capital (ROIC) | -5.53% | -6.49% | -1.58% | 1.20% | 0.03% |
| Return on Tangible Assets | -5.43% | -4.07% | -0.91% | 0.54% | -1.48% |
| Earnings Yield | -12.62% | -8.72% | -1.30% | 1.07% | -4.41% |
| Efficiency Ratios | |||||
| Receivables Turnover | 56.39 | 24.92 | 56.64 | 41.63 | 38.96 |
| Payables Turnover | 22.79 | 8.98 | 24.33 | 16.51 | 15.78 |
| Inventory Turnover | 5.24 | 64.61 | 4.30 | 57.88 | 65.75 |
| Fixed Asset Turnover | 0.31 | 0.22 | 0.37 | 0.42 | 0.32 |
| Asset Turnover | 0.22 | 0.16 | 0.24 | 0.27 | 0.22 |
| Working Capital Turnover Ratio | 19.49 | 8.78 | 8.05 | 6.99 | 3.20 |
| Cash Conversion Cycle | 60.14 | -20.36 | 76.42 | -7.03 | -8.21 |
| Days of Sales Outstanding | 6.47 | 14.65 | 6.44 | 8.77 | 9.37 |
| Days of Inventory Outstanding | 69.69 | 5.65 | 84.98 | 6.31 | 5.55 |
| Days of Payables Outstanding | 16.02 | 40.66 | 15.00 | 22.11 | 23.13 |
| Operating Cycle | 76.16 | 20.30 | 91.42 | 15.07 | 14.92 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.36 | -1.01 | 0.67 | 2.55 | 2.16 |
| Free Cash Flow Per Share | -0.69 | -7.28 | -2.26 | 2.27 | 1.98 |
| Dividend Paid and CapEx Coverage Ratio | 0.34 | -0.16 | 0.23 | 9.17 | 5.69 |
| Capital Expenditure Coverage Ratio | 0.34 | -0.16 | 0.23 | 9.17 | 11.74 |
| Operating Cash Flow Coverage Ratio | 0.03 | -0.06 | 0.04 | 0.16 | 0.12 |
| Operating Cash Flow to Sales Ratio | 0.05 | -0.14 | 0.07 | 0.22 | 0.22 |
| Free Cash Flow Yield | -4.73% | -35.76% | -7.65% | 10.26% | 12.83% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -7.92 | -11.50 | -77.63 | 92.33 | -22.71 |
| Price-to-Sales (P/S) Ratio | 1.99 | 2.92 | 2.90 | 1.87 | 1.56 |
| Price-to-Book (P/B) Ratio | 0.74 | 0.89 | 1.34 | 0.95 | 0.67 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -21.15 | -2.80 | -13.07 | 9.75 | 7.80 |
| Price-to-Operating Cash Flow Ratio | 40.16 | -20.25 | 43.98 | 8.69 | 7.13 |
| Price-to-Earnings Growth (PEG) Ratio | -2.34 | -0.03 | 0.30 | -0.68 | 0.05 |
| Enterprise Value Multiple | 2238.27 | -158.93 | 19.60 | 9.75 | 10.00 |
| Enterprise Value | 1.48B | 1.79B | 2.01B | 1.51B | 1.36B |
| EV to EBITDA | 2238.27 | -158.93 | 19.60 | 9.75 | 10.00 |
| EV to Sales | 2.81 | 4.66 | 3.80 | 2.54 | 2.75 |
| EV to Free Cash Flow | -29.97 | -4.46 | -17.12 | 13.26 | 13.69 |
| EV to Operating Cash Flow | 56.91 | -32.31 | 57.60 | 11.81 | 12.53 |
| Tangible Book Value Per Share | 20.35 | 23.79 | 23.39 | 23.68 | 23.11 |
| Shareholders’ Equity Per Share | 19.70 | 22.75 | 21.94 | 23.23 | 23.12 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.03 | 0.07 | 0.10 | 0.31 | -0.96 |
| Revenue Per Share | 7.30 | 6.97 | 10.17 | 11.85 | 9.87 |
| Net Income Per Share | -1.83 | -1.77 | -0.38 | 0.24 | -0.68 |
| Tax Burden | 0.86 | 0.79 | 0.71 | 0.69 | 1.96 |
| Interest Burden | 1.21 | 1.20 | 3.01 | 0.50 | -28.12 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.69 | 0.47 | 0.51 | 0.58 |
| Stock-Based Compensation to Revenue | 0.00 | 0.01 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.20 | 0.45 | -1.24 | 7.40 | -6.22 |
Currency in TWD
