Life Travel & Tourist Service Co. Ltd.(TW:2745)
NT$80.10+0.80 (+3.35%)
TW:2745
Life Travel & Tourist Service Co. Ltd. financials statements
NT$80.10
At close:+0.80 (+3.35%)
Life Travel & Tourist Service Co. Ltd. (2745) Ratios
Life Travel & Tourist Service Co. Ltd. Ratios
TW:2745's free cash flow for Q2 2026 was NT$106.58M. For the 2026 fiscal year, TW:2745's free cash flow was decreased by NT$-13.53M and operating cash flow was NT$120.12M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.49 | 1.54 | 1.46 | 1.23 | 3.30 |
| Quick Ratio | 1.49 | 1.54 | 1.45 | 1.23 | 3.30 |
| Cash Ratio | 0.81 | 0.53 | 0.78 | 0.58 | 1.96 |
| Solvency Ratio | 0.22 | 0.25 | 0.27 | -0.12 | -1.25 |
| Operating Cash Flow Ratio | 0.29 | 0.44 | 0.46 | 0.11 | -1.33 |
| Short-Term Operating Cash Flow Coverage | 37.41 | 45.71 | 28.08 | 0.69 | -9.47 |
| Net Current Asset Value | NT$ 735.26M | NT$ 692.77M | NT$ 473.64M | NT$ 66.41M | NT$ 173.16M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.04 | 0.02 | 0.02 | 0.16 | 0.07 |
| Debt-to-Equity Ratio | 0.11 | 0.04 | 0.06 | 0.47 | 0.09 |
| Debt-to-Capital Ratio | 0.10 | 0.04 | 0.06 | 0.32 | 0.08 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.07 | 0.00 |
| Financial Leverage Ratio | 2.76 | 2.55 | 2.61 | 2.92 | 1.26 |
| Debt Service Coverage Ratio | 26.62 | 25.36 | 16.12 | -0.81 | -9.45 |
| Interest Coverage Ratio | 343.46 | 959.12 | 509.15 | -300.78 | -320.27 |
| Debt to Market Cap | 0.00 | 0.00 | 0.01 | 0.08 | 0.02 |
| Interest Debt Per Share | 3.14 | 1.10 | 1.17 | 4.18 | 1.01 |
| Net Debt to EBITDA | -2.67 | -1.61 | -2.81 | 1.82 | 1.15 |
| Profitability Margins | |||||
| Gross Profit Margin | 13.28% | 11.27% | 12.44% | 16.58% | 18.89% |
| EBIT Margin | 4.89% | 5.14% | 5.21% | -33.08% | -116.71% |
| EBITDA Margin | 5.23% | 5.42% | 5.60% | -26.99% | -98.70% |
| Operating Profit Margin | 5.39% | 5.19% | 5.43% | -32.87% | -116.48% |
| Pretax Profit Margin | 4.87% | 5.13% | 5.20% | -33.19% | -117.07% |
| Net Profit Margin | 3.86% | 4.05% | 5.31% | -26.13% | -117.56% |
| Continuous Operations Profit Margin | 3.86% | 4.05% | 5.31% | -26.13% | -117.56% |
| Net Income Per EBT | 79.34% | 78.98% | 102.14% | 78.72% | 100.42% |
| EBT Per EBIT | 90.40% | 98.96% | 95.81% | 100.98% | 100.51% |
| Return on Assets (ROA) | 12.61% | 14.10% | 15.30% | -10.09% | -30.65% |
| Return on Equity (ROE) | 34.88% | 36.00% | 39.88% | -29.47% | -38.71% |
| Return on Capital Employed (ROCE) | 45.37% | 45.22% | 40.13% | -32.24% | -37.38% |
| Return on Invested Capital (ROIC) | 34.71% | 34.78% | 38.43% | -19.74% | -35.05% |
| Return on Tangible Assets | 12.64% | 14.13% | 15.33% | -10.14% | -31.02% |
| Earnings Yield | 9.53% | 8.56% | 9.05% | -6.66% | -19.22% |
| Efficiency Ratios | |||||
| Receivables Turnover | 40.80 | 19.94 | 12.10 | 1.99 | 8.46 |
| Payables Turnover | 32.99 | 32.54 | 16.96 | 1.97 | 11.79 |
| Inventory Turnover | 0.00 | 0.00 | 821.68 | 0.00 | 0.00 |
| Fixed Asset Turnover | 45.36 | 63.82 | 44.08 | 2.35 | 0.98 |
| Asset Turnover | 3.26 | 3.48 | 2.88 | 0.39 | 0.26 |
| Working Capital Turnover Ratio | 11.58 | 12.69 | 16.91 | 2.03 | 0.46 |
| Cash Conversion Cycle | -2.12 | 7.09 | 9.08 | -1.93 | 12.19 |
| Days of Sales Outstanding | 8.95 | 18.30 | 30.16 | 183.24 | 43.14 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.44 | 0.00 | 0.00 |
| Days of Payables Outstanding | 11.06 | 11.22 | 21.52 | 185.18 | 30.95 |
| Operating Cycle | 8.95 | 18.30 | 30.60 | 183.24 | 43.14 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 13.87 | 16.97 | 14.30 | 1.67 | -3.50 |
| Free Cash Flow Per Share | 13.39 | 16.82 | 14.13 | 1.56 | -3.69 |
| Dividend Paid and CapEx Coverage Ratio | 1.99 | 4.65 | 87.62 | 15.79 | -18.80 |
| Capital Expenditure Coverage Ratio | 28.94 | 112.75 | 87.62 | 15.79 | -18.80 |
| Operating Cash Flow Coverage Ratio | 4.48 | 15.62 | 12.42 | 0.40 | -3.50 |
| Operating Cash Flow to Sales Ratio | 0.05 | 0.08 | 0.10 | 0.17 | -0.96 |
| Free Cash Flow Yield | 12.75% | 15.87% | 16.25% | 4.02% | -16.51% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 10.50 | 11.70 | 11.05 | -15.04 | -5.21 |
| Price-to-Sales (P/S) Ratio | 0.41 | 0.47 | 0.59 | 3.92 | 6.12 |
| Price-to-Book (P/B) Ratio | 3.66 | 4.21 | 4.41 | 4.43 | 2.01 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 7.84 | 6.30 | 6.16 | 24.91 | -6.06 |
| Price-to-Operating Cash Flow Ratio | 7.57 | 6.24 | 6.08 | 23.33 | -6.38 |
| Price-to-Earnings Growth (PEG) Ratio | 1.01 | 0.77 | -0.03 | 0.38 | -0.10 |
| Enterprise Value Multiple | 5.07 | 7.12 | 7.67 | -12.72 | -5.05 |
| Enterprise Value | 2.33B | 2.92B | 2.14B | 999.26M | 547.85M |
| EV to EBITDA | 5.07 | 7.12 | 7.67 | -12.72 | -5.05 |
| EV to Sales | 0.27 | 0.39 | 0.43 | 3.43 | 4.98 |
| EV to Free Cash Flow | 5.14 | 5.14 | 4.50 | 21.80 | -4.93 |
| EV to Operating Cash Flow | 4.96 | 5.09 | 4.45 | 20.42 | -5.19 |
| Tangible Book Value Per Share | 28.54 | 25.03 | 19.63 | 8.66 | 10.93 |
| Shareholders’ Equity Per Share | 28.69 | 25.19 | 19.74 | 8.80 | 11.09 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.21 | -0.02 | 0.21 | -0.00 |
| Revenue Per Share | 258.94 | 223.76 | 148.14 | 9.93 | 3.65 |
| Net Income Per Share | 10.00 | 9.07 | 7.87 | -2.59 | -4.29 |
| Tax Burden | 0.79 | 0.79 | 1.02 | 0.79 | 1.00 |
| Interest Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.08 | 0.06 | 0.07 | 0.54 | 1.52 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.10 | 1.48 | 1.82 | -0.51 | 0.82 |
Currency in TWD
