Lian Fa International Dining Business Corp.(TW:2756)
NT$62.20-0.50 (-0.80%)
TW:2756
Lian Fa International Dining Business Corp. financials statements
NT$62.20
At close:-0.50 (-0.80%)
Lian Fa International Dining Business Corp. (2756) Ratios
Lian Fa International Dining Business Corp. Ratios
TW:2756's free cash flow for Q2 2026 was NT$92.80M. For the 2026 fiscal year, TW:2756's free cash flow was decreased by NT$-10.61M and operating cash flow was NT$103.40M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.30 | 3.61 | 2.30 | 2.07 | 1.66 |
| Quick Ratio | 1.02 | 3.35 | 2.12 | 1.93 | 1.52 |
| Cash Ratio | 0.59 | 1.09 | 0.71 | 1.44 | 0.82 |
| Solvency Ratio | 0.19 | 0.15 | 0.42 | 0.40 | 0.30 |
| Operating Cash Flow Ratio | 0.20 | 0.58 | 0.37 | 0.51 | 0.85 |
| Short-Term Operating Cash Flow Coverage | 0.40 | 2408.02 | 1.49 | 1.54 | 16.98 |
| Net Current Asset Value | NT$ -66.54M | NT$ 17.95M | NT$ 155.00M | NT$ 143.55M | NT$ -130.57M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.32 | 0.31 | 0.11 | 0.18 | 0.30 |
| Debt-to-Equity Ratio | 0.77 | 0.67 | 0.17 | 0.32 | 0.82 |
| Debt-to-Capital Ratio | 0.43 | 0.40 | 0.15 | 0.24 | 0.45 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.35 | 0.05 | 0.09 | 0.40 |
| Financial Leverage Ratio | 2.39 | 2.15 | 1.58 | 1.81 | 2.77 |
| Debt Service Coverage Ratio | 0.43 | 16.41 | 2.58 | 1.88 | 10.66 |
| Interest Coverage Ratio | 9.75 | 12.09 | 60.04 | 94.81 | 44.64 |
| Debt to Market Cap | 0.14 | 0.17 | 0.04 | 0.06 | 0.10 |
| Interest Debt Per Share | 18.86 | 14.85 | 4.05 | 7.13 | 10.28 |
| Net Debt to EBITDA | 0.72 | 1.34 | -0.27 | -0.95 | 0.25 |
| Profitability Margins | |||||
| Gross Profit Margin | 53.41% | 61.31% | 60.28% | 57.10% | 50.45% |
| EBIT Margin | 8.43% | 13.53% | 22.07% | 26.49% | 20.14% |
| EBITDA Margin | 13.08% | 18.03% | 25.35% | 29.94% | 24.63% |
| Operating Profit Margin | 8.43% | 10.17% | 21.23% | 27.00% | 20.59% |
| Pretax Profit Margin | 10.40% | 12.69% | 21.72% | 26.21% | 19.68% |
| Net Profit Margin | 8.18% | 8.55% | 15.14% | 18.45% | 14.38% |
| Continuous Operations Profit Margin | 8.18% | 8.55% | 15.14% | 18.45% | 14.38% |
| Net Income Per EBT | 78.64% | 67.38% | 69.73% | 70.40% | 73.05% |
| EBT Per EBIT | 123.37% | 124.84% | 102.28% | 97.05% | 95.57% |
| Return on Assets (ROA) | 6.87% | 5.17% | 12.72% | 15.15% | 15.14% |
| Return on Equity (ROE) | 16.39% | 11.14% | 20.15% | 27.37% | 41.92% |
| Return on Capital Employed (ROCE) | 12.03% | 7.26% | 23.39% | 31.14% | 30.25% |
| Return on Invested Capital (ROIC) | 6.76% | 4.78% | 14.91% | 19.09% | 21.18% |
| Return on Tangible Assets | 6.87% | 5.17% | 12.73% | 15.18% | 15.20% |
| Earnings Yield | 4.75% | 3.55% | 5.28% | 5.77% | 5.73% |
| Efficiency Ratios | |||||
| Receivables Turnover | 24.42 | 14.26 | 11.81 | 24.06 | 26.03 |
| Payables Turnover | 8.40 | 8.16 | 8.76 | 10.39 | 8.95 |
| Inventory Turnover | 3.43 | 5.97 | 7.89 | 8.79 | 12.52 |
| Fixed Asset Turnover | 2.37 | 1.82 | 2.73 | 2.14 | 2.11 |
| Asset Turnover | 0.84 | 0.60 | 0.84 | 0.82 | 1.05 |
| Working Capital Turnover Ratio | 3.75 | 1.90 | 2.61 | 3.58 | 6.46 |
| Cash Conversion Cycle | 77.92 | 41.99 | 35.52 | 21.53 | 2.39 |
| Days of Sales Outstanding | 14.95 | 25.60 | 30.91 | 15.17 | 14.02 |
| Days of Inventory Outstanding | 106.43 | 61.13 | 46.26 | 41.50 | 29.16 |
| Days of Payables Outstanding | 43.46 | 44.74 | 41.65 | 35.14 | 40.79 |
| Operating Cycle | 121.38 | 86.73 | 77.17 | 56.68 | 43.18 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.65 | 4.13 | 3.12 | 5.70 | 8.27 |
| Free Cash Flow Per Share | 3.23 | 2.78 | 2.87 | 4.88 | 7.19 |
| Dividend Paid and CapEx Coverage Ratio | 1.16 | 0.82 | 0.78 | 1.58 | 3.53 |
| Capital Expenditure Coverage Ratio | 3.27 | 3.05 | 12.90 | 6.88 | 7.70 |
| Operating Cash Flow Coverage Ratio | 0.25 | 0.28 | 0.79 | 0.81 | 0.82 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.15 | 0.10 | 0.18 | 0.23 |
| Free Cash Flow Yield | 3.90% | 4.09% | 3.33% | 4.74% | 7.97% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 21.07 | 28.17 | 18.93 | 17.33 | 17.43 |
| Price-to-Sales (P/S) Ratio | 1.72 | 2.41 | 2.87 | 3.20 | 2.51 |
| Price-to-Book (P/B) Ratio | 3.45 | 3.13 | 3.81 | 4.75 | 7.31 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 25.64 | 24.46 | 30.03 | 21.11 | 12.55 |
| Price-to-Operating Cash Flow Ratio | 17.80 | 16.44 | 27.70 | 18.04 | 10.92 |
| Price-to-Earnings Growth (PEG) Ratio | 0.33 | -0.60 | -0.81 | 1.18 | 0.04 |
| Enterprise Value Multiple | 13.90 | 14.68 | 11.03 | 9.73 | 10.42 |
| Enterprise Value | 2.13B | 1.83B | 2.07B | 2.30B | 2.10B |
| EV to EBITDA | 13.90 | 14.68 | 11.03 | 9.73 | 10.42 |
| EV to Sales | 1.82 | 2.65 | 2.80 | 2.91 | 2.57 |
| EV to Free Cash Flow | 27.05 | 26.92 | 29.31 | 19.23 | 12.86 |
| EV to Operating Cash Flow | 18.77 | 18.09 | 27.04 | 16.43 | 11.19 |
| Tangible Book Value Per Share | 23.97 | 21.66 | 22.61 | 21.60 | 12.22 |
| Shareholders’ Equity Per Share | 23.98 | 21.66 | 22.63 | 21.68 | 12.35 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.33 | 0.30 | 0.30 | 0.27 |
| Revenue Per Share | 48.03 | 28.22 | 30.12 | 32.17 | 36.02 |
| Net Income Per Share | 3.93 | 2.41 | 4.56 | 5.94 | 5.18 |
| Tax Burden | 0.79 | 0.67 | 0.70 | 0.70 | 0.73 |
| Interest Burden | 1.23 | 0.94 | 0.98 | 0.99 | 0.98 |
| Research & Development to Revenue | 0.01 | 0.02 | 0.02 | 0.02 | 0.01 |
| SG&A to Revenue | 0.42 | 0.49 | 0.37 | 0.32 | 0.29 |
| Stock-Based Compensation to Revenue | 0.01 | 0.01 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.93 | 1.15 | 0.48 | 0.68 | 1.17 |
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