LIWANLI Innovation Co., Ltd.(TW:3054)
NT$58.90+1.70 (+2.97%)
TW:3054
LIWANLI Innovation Co., Ltd. financials statements
NT$58.90
At close:+1.70 (+2.97%)
LIWANLI Innovation Co., Ltd. (3054) Ratios
LIWANLI Innovation Co., Ltd. Ratios
TW:3054's free cash flow for Q3 2026 was NT$54.27M. For the 2026 fiscal year, TW:3054's free cash flow was decreased by NT$-120.00K and operating cash flow was NT$54.39M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 7.05 | 11.15 | 9.41 | 11.82 | 11.84 |
| Quick Ratio | 5.80 | 10.34 | 8.09 | 11.52 | 11.65 |
| Cash Ratio | 1.84 | 7.31 | 5.36 | 8.49 | 4.77 |
| Solvency Ratio | 1.87 | -0.72 | 0.18 | -2.84 | 1.05 |
| Operating Cash Flow Ratio | -0.90 | 0.42 | -1.09 | 2.24 | -1.35 |
| Short-Term Operating Cash Flow Coverage | -48.93 | 9.84 | -27.97 | 43.14 | -33.46 |
| Net Current Asset Value | NT$ 474.27M | NT$ 339.15M | NT$ 382.41M | NT$ 372.77M | NT$ 487.05M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.08 | 1.05 | 1.06 | 1.05 | 1.06 |
| Debt Service Coverage Ratio | -31.90 | -14.10 | 3.02 | -53.83 | 22.91 |
| Interest Coverage Ratio | -103.10 | -73.09 | -65.83 | -383.20 | 112.80 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.04 | 0.03 | 0.04 | 0.04 | 0.04 |
| Net Debt to EBITDA | 2.09 | 9.30 | -35.83 | 2.57 | -3.27 |
| Profitability Margins | |||||
| Gross Profit Margin | 31.15% | 21.01% | 38.79% | 33.52% | 15.77% |
| EBIT Margin | -56.42% | -30.65% | 13.64% | -352.89% | 120.79% |
| EBITDA Margin | -54.65% | -26.70% | 17.51% | -335.73% | 136.49% |
| Operating Profit Margin | -56.42% | -38.11% | -98.53% | -352.89% | 120.79% |
| Pretax Profit Margin | 126.06% | -31.17% | 12.14% | -353.81% | 119.72% |
| Net Profit Margin | 125.97% | -32.35% | 13.12% | -355.73% | 95.29% |
| Continuous Operations Profit Margin | 125.97% | -32.35% | 13.12% | -355.73% | 95.29% |
| Net Income Per EBT | 99.93% | 103.77% | 108.09% | 100.54% | 79.60% |
| EBT Per EBIT | -223.43% | 81.79% | -12.32% | 100.26% | 99.11% |
| Return on Assets (ROA) | 13.85% | -4.05% | 0.61% | -15.00% | 4.81% |
| Return on Equity (ROE) | 14.97% | -4.26% | 0.65% | -15.80% | 5.08% |
| Return on Capital Employed (ROCE) | -6.67% | -4.98% | -4.86% | -15.56% | 6.40% |
| Return on Invested Capital (ROIC) | -6.65% | -4.97% | -4.85% | -15.51% | 5.08% |
| Return on Tangible Assets | 13.87% | -4.06% | 0.61% | -15.02% | 4.81% |
| Earnings Yield | 6.04% | -1.61% | 0.30% | -7.51% | 2.14% |
| Efficiency Ratios | |||||
| Receivables Turnover | 12.09 | 11.19 | 3.80 | 2.96 | 4.10 |
| Payables Turnover | 12.16 | 14.58 | 1.35 | 5.79 | 10.31 |
| Inventory Turnover | 0.87 | 2.86 | 0.39 | 2.14 | 4.64 |
| Fixed Asset Turnover | 9.80 | 9.22 | 44.29 | 17.22 | 14.55 |
| Asset Turnover | 0.11 | 0.13 | 0.05 | 0.04 | 0.05 |
| Working Capital Turnover Ratio | 0.30 | 0.27 | 0.10 | 0.08 | 0.09 |
| Cash Conversion Cycle | 418.04 | 135.07 | 757.64 | 230.47 | 132.26 |
| Days of Sales Outstanding | 30.19 | 32.63 | 96.08 | 123.24 | 88.98 |
| Days of Inventory Outstanding | 417.86 | 127.48 | 932.57 | 170.28 | 78.69 |
| Days of Payables Outstanding | 30.01 | 25.03 | 271.01 | 63.05 | 35.41 |
| Operating Cycle | 448.05 | 160.11 | 1028.65 | 293.52 | 167.67 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.89 | 0.18 | -0.62 | 0.97 | -0.74 |
| Free Cash Flow Per Share | -0.94 | 0.05 | -0.63 | 0.97 | -0.77 |
| Dividend Paid and CapEx Coverage Ratio | -17.70 | 1.35 | -449.49 | 202.79 | -28.11 |
| Capital Expenditure Coverage Ratio | -17.70 | 1.35 | -449.49 | 202.79 | -28.11 |
| Operating Cash Flow Coverage Ratio | -26.61 | 7.87 | -19.10 | 25.12 | -19.66 |
| Operating Cash Flow to Sales Ratio | -0.57 | 0.14 | -1.29 | 2.31 | -1.28 |
| Free Cash Flow Yield | -2.90% | 0.18% | -2.99% | 4.85% | -2.97% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 16.56 | -61.62 | 330.17 | -13.30 | 46.91 |
| Price-to-Sales (P/S) Ratio | 20.86 | 20.05 | 43.35 | 47.34 | 44.59 |
| Price-to-Book (P/B) Ratio | 2.48 | 2.64 | 2.15 | 2.10 | 2.38 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -34.53 | 543.33 | -33.41 | 20.60 | -33.68 |
| Price-to-Operating Cash Flow Ratio | -36.48 | 139.98 | -33.48 | 20.50 | -34.87 |
| Price-to-Earnings Growth (PEG) Ratio | -0.03 | 0.08 | -3.17 | 0.04 | -0.11 |
| Enterprise Value Multiple | -36.07 | -65.78 | 211.69 | -11.53 | 29.40 |
| Enterprise Value | 2.47B | 1.74B | 1.44B | 1.32B | 1.92B |
| EV to EBITDA | -36.07 | -65.78 | 211.69 | -11.53 | 29.40 |
| EV to Sales | 19.71 | 17.56 | 37.07 | 38.70 | 40.12 |
| EV to Free Cash Flow | -32.63 | 476.00 | -28.57 | 16.84 | -30.30 |
| EV to Operating Cash Flow | -34.48 | 122.64 | -28.64 | 16.76 | -31.38 |
| Tangible Book Value Per Share | 13.07 | 9.31 | 9.71 | 9.48 | 10.85 |
| Shareholders’ Equity Per Share | 13.09 | 9.34 | 9.71 | 9.49 | 10.86 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | -0.04 | -0.08 | -0.01 | 0.20 |
| Revenue Per Share | 1.56 | 1.23 | 0.48 | 0.42 | 0.58 |
| Net Income Per Share | 1.96 | -0.40 | 0.06 | -1.50 | 0.55 |
| Tax Burden | 1.00 | 1.04 | 1.08 | 1.01 | 0.80 |
| Interest Burden | -2.23 | 1.02 | 0.89 | 1.00 | 0.99 |
| Research & Development to Revenue | 0.08 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.80 | 0.59 | 1.37 | 1.51 | 1.17 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.45 | -0.46 | -9.87 | -0.65 | -1.07 |
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