Les Enphants Co. Ltd.(TW:2911)
NT$5.39+0.10 (+1.89%)
TW:2911
Les Enphants Co. Ltd. financials statements
NT$5.39
At close:+0.10 (+1.89%)
Les Enphants Co. Ltd. (2911) Ratios
Les Enphants Co. Ltd. Ratios
TW:2911's free cash flow for Q2 2026 was NT$-59.01M. For the 2026 fiscal year, TW:2911's free cash flow was decreased by NT$-7.56M and operating cash flow was NT$-51.45M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.36 | 0.84 | 0.90 | 0.99 | 1.23 |
| Quick Ratio | 0.98 | 0.55 | 0.45 | 0.42 | 0.63 |
| Cash Ratio | 0.64 | 0.33 | 0.20 | 0.15 | 0.31 |
| Solvency Ratio | 0.23 | -0.06 | -0.08 | -0.09 | 0.03 |
| Operating Cash Flow Ratio | -0.18 | -0.02 | 0.01 | -0.12 | 0.01 |
| Short-Term Operating Cash Flow Coverage | -0.34 | -0.04 | 0.01 | -0.23 | 0.02 |
| Net Current Asset Value | NT$ 20.15M | NT$ -1.34B | NT$ -1.09B | NT$ -871.70M | NT$ -438.50M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.47 | 0.69 | 0.55 | 0.48 | 0.40 |
| Debt-to-Equity Ratio | 1.64 | 5.97 | 2.52 | 1.59 | 1.15 |
| Debt-to-Capital Ratio | 0.62 | 0.86 | 0.72 | 0.61 | 0.54 |
| Long-Term Debt-to-Capital Ratio | 0.02 | 0.42 | 0.15 | 0.00 | 0.00 |
| Financial Leverage Ratio | 3.46 | 8.67 | 4.59 | 3.31 | 2.86 |
| Debt Service Coverage Ratio | -0.58 | -0.07 | -0.14 | -0.17 | 0.13 |
| Interest Coverage Ratio | -6.97 | -4.52 | -7.48 | -6.96 | -3.71 |
| Debt to Market Cap | 1.31 | 2.36 | 1.05 | 0.66 | 0.39 |
| Interest Debt Per Share | 12.92 | 26.44 | 21.33 | 16.27 | 12.11 |
| Net Debt to EBITDA | -0.98 | -16.91 | -10.27 | -10.42 | 8.52 |
| Profitability Margins | |||||
| Gross Profit Margin | 28.61% | 40.86% | 40.31% | 41.19% | 43.94% |
| EBIT Margin | -26.01% | -11.93% | -14.47% | -15.55% | -4.88% |
| EBITDA Margin | -17.87% | -3.97% | -5.47% | -5.10% | 4.53% |
| Operating Profit Margin | -26.01% | -14.74% | -18.26% | -15.34% | -4.91% |
| Pretax Profit Margin | 11.77% | -14.87% | -16.74% | -17.75% | -6.21% |
| Net Profit Margin | 9.67% | -15.23% | -17.22% | -18.77% | -6.63% |
| Continuous Operations Profit Margin | 9.52% | -15.03% | -17.03% | -18.77% | -6.63% |
| Net Income Per EBT | 82.19% | 102.43% | 102.85% | 105.69% | 106.78% |
| EBT Per EBIT | -45.25% | 100.87% | 91.68% | 115.71% | 126.53% |
| Return on Assets (ROA) | 8.40% | -10.95% | -13.59% | -14.39% | -4.55% |
| Return on Equity (ROE) | 29.08% | -94.98% | -62.37% | -47.58% | -13.00% |
| Return on Capital Employed (ROCE) | -45.31% | -28.32% | -31.30% | -23.24% | -6.17% |
| Return on Invested Capital (ROIC) | -22.70% | -12.63% | -17.87% | -14.46% | -4.27% |
| Return on Tangible Assets | 8.51% | -11.02% | -13.71% | -14.52% | -4.59% |
| Earnings Yield | 40.37% | -50.82% | -41.31% | -36.05% | -8.82% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.06 | 7.87 | 7.87 | 7.46 | 5.64 |
| Payables Turnover | 10.99 | 6.71 | 5.27 | 5.61 | 3.16 |
| Inventory Turnover | 3.20 | 2.33 | 1.93 | 1.63 | 1.41 |
| Fixed Asset Turnover | 4.67 | 3.30 | 3.41 | 3.15 | 3.04 |
| Asset Turnover | 0.87 | 0.72 | 0.79 | 0.77 | 0.69 |
| Working Capital Turnover Ratio | 47.53 | -9.46 | -26.60 | 12.23 | 7.83 |
| Cash Conversion Cycle | 132.36 | 148.42 | 166.27 | 208.16 | 208.24 |
| Days of Sales Outstanding | 51.67 | 46.41 | 46.36 | 48.93 | 64.70 |
| Days of Inventory Outstanding | 113.90 | 156.44 | 189.18 | 224.28 | 258.92 |
| Days of Payables Outstanding | 33.21 | 54.43 | 69.27 | 65.06 | 115.38 |
| Operating Cycle | 165.57 | 202.84 | 235.54 | 273.22 | 323.62 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -2.30 | -0.58 | 0.16 | -1.95 | 0.13 |
| Free Cash Flow Per Share | -2.42 | -0.99 | -0.38 | -2.53 | -0.36 |
| Dividend Paid and CapEx Coverage Ratio | -19.30 | -1.40 | 0.29 | -3.39 | 0.26 |
| Capital Expenditure Coverage Ratio | -19.30 | -1.40 | 0.29 | -3.39 | 0.26 |
| Operating Cash Flow Coverage Ratio | -0.19 | -0.02 | 0.01 | -0.12 | 0.01 |
| Operating Cash Flow to Sales Ratio | -0.10 | -0.02 | 0.01 | -0.08 | 0.01 |
| Free Cash Flow Yield | -45.50% | -12.42% | -3.11% | -19.33% | -2.37% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 2.47 | -1.97 | -2.42 | -2.77 | -11.38 |
| Price-to-Sales (P/S) Ratio | 0.24 | 0.30 | 0.42 | 0.52 | 0.75 |
| Price-to-Book (P/B) Ratio | 0.72 | 1.87 | 1.51 | 1.32 | 1.47 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -2.20 | -8.05 | -32.13 | -5.17 | -42.18 |
| Price-to-Operating Cash Flow Ratio | -2.31 | -13.81 | 79.25 | -6.70 | 120.94 |
| Price-to-Earnings Growth (PEG) Ratio | -0.02 | 0.10 | -0.29 | -0.01 | 0.26 |
| Enterprise Value Multiple | -2.32 | -24.46 | -17.88 | -20.62 | 25.10 |
| Enterprise Value | 969.41M | 2.72B | 3.01B | 3.51B | 4.22B |
| EV to EBITDA | -2.32 | -24.46 | -17.88 | -20.62 | 25.10 |
| EV to Sales | 0.42 | 0.97 | 0.98 | 1.05 | 1.14 |
| EV to Free Cash Flow | -3.81 | -26.06 | -75.44 | -10.46 | -63.85 |
| EV to Operating Cash Flow | -4.01 | -44.71 | 186.11 | -13.54 | 183.08 |
| Tangible Book Value Per Share | 7.94 | 4.68 | 8.41 | 9.97 | 10.27 |
| Shareholders’ Equity Per Share | 7.38 | 4.28 | 8.18 | 9.90 | 10.27 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | -0.01 | -0.02 | -0.06 | -0.07 |
| Revenue Per Share | 22.20 | 26.69 | 29.63 | 25.11 | 20.13 |
| Net Income Per Share | 2.15 | -4.07 | -5.10 | -4.71 | -1.33 |
| Tax Burden | 0.82 | 1.02 | 1.03 | 1.06 | 1.07 |
| Interest Burden | -0.45 | 1.25 | 1.16 | 1.14 | 1.27 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.60 | 0.56 | 0.58 | 0.60 | 0.58 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.07 | 0.15 | -0.03 | 0.44 | -0.10 |
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