Leader Electronics, Inc.(TW:3058)
NT$7.15-0.25 (-1.79%)
TW:3058
Leader Electronics, Inc. financials statements
NT$7.15
At close:-0.25 (-1.79%)
Leader Electronics, Inc. (3058) Ratios
Leader Electronics, Inc. Ratios
TW:3058's free cash flow for Q2 2026 was NT$-119.04M. For the 2026 fiscal year, TW:3058's free cash flow was decreased by NT$-18.73M and operating cash flow was NT$-100.31M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.09 | 1.42 | 1.26 | 0.96 | 0.94 |
| Quick Ratio | 0.78 | 0.99 | 0.91 | 0.64 | 0.61 |
| Cash Ratio | 0.16 | 0.34 | 0.20 | 0.12 | 0.19 |
| Solvency Ratio | -0.03 | -0.08 | 0.07 | -0.00 | -0.04 |
| Operating Cash Flow Ratio | -0.02 | 0.03 | 0.01 | 0.02 | -0.03 |
| Short-Term Operating Cash Flow Coverage | -0.08 | 0.11 | 0.04 | 0.03 | -0.07 |
| Net Current Asset Value | NT$ -649.02M | NT$ -73.27M | NT$ -130.23M | NT$ -416.00M | NT$ -488.51M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.32 | 0.31 | 0.35 | 0.38 | 0.37 |
| Debt-to-Equity Ratio | 1.08 | 0.81 | 0.96 | 1.21 | 1.28 |
| Debt-to-Capital Ratio | 0.52 | 0.45 | 0.49 | 0.55 | 0.56 |
| Long-Term Debt-to-Capital Ratio | 0.32 | 0.25 | 0.26 | 0.11 | 0.09 |
| Financial Leverage Ratio | 3.43 | 2.58 | 2.78 | 3.19 | 3.51 |
| Debt Service Coverage Ratio | -0.09 | -0.28 | 0.28 | 0.03 | -0.08 |
| Interest Coverage Ratio | -7.05 | -6.70 | 1.92 | -2.23 | -8.52 |
| Debt to Market Cap | 0.72 | 0.41 | 0.44 | 0.96 | 0.67 |
| Interest Debt Per Share | 8.61 | 8.32 | 9.58 | 10.75 | 11.92 |
| Net Debt to EBITDA | -19.47 | -4.64 | 4.42 | 30.42 | -11.15 |
| Profitability Margins | |||||
| Gross Profit Margin | 9.33% | 14.25% | 14.56% | 11.06% | 7.60% |
| EBIT Margin | -7.48% | -10.84% | 2.75% | -2.31% | -5.78% |
| EBITDA Margin | -1.99% | -5.95% | 6.56% | 1.00% | -2.42% |
| Operating Profit Margin | -11.66% | -10.07% | 2.88% | -2.33% | -5.74% |
| Pretax Profit Margin | -9.13% | -12.34% | 1.24% | -3.35% | -6.45% |
| Net Profit Margin | -9.15% | -12.40% | 1.17% | -3.49% | -6.86% |
| Continuous Operations Profit Margin | -9.49% | -12.47% | 1.01% | -3.49% | -6.86% |
| Net Income Per EBT | 100.14% | 100.47% | 94.58% | 104.14% | 106.24% |
| EBT Per EBIT | 78.33% | 122.57% | 43.04% | 143.99% | 112.43% |
| Return on Assets (ROA) | -5.45% | -7.82% | 1.01% | -3.53% | -6.18% |
| Return on Equity (ROE) | -18.66% | -20.20% | 2.81% | -11.24% | -21.67% |
| Return on Capital Employed (ROCE) | -14.41% | -10.71% | 4.78% | -6.13% | -15.08% |
| Return on Invested Capital (ROIC) | -10.94% | -8.78% | 3.13% | -3.38% | -7.93% |
| Return on Tangible Assets | -5.56% | -7.92% | 1.02% | -3.54% | -6.21% |
| Earnings Yield | -13.65% | -12.45% | 1.41% | -9.77% | -12.27% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.08 | 2.92 | 3.14 | 4.01 | 3.64 |
| Payables Turnover | 2.66 | 2.61 | 3.34 | 3.90 | 2.93 |
| Inventory Turnover | 3.42 | 3.09 | 4.33 | 4.51 | 3.80 |
| Fixed Asset Turnover | 1.93 | 2.03 | 2.79 | 2.97 | 2.94 |
| Asset Turnover | 0.60 | 0.63 | 0.86 | 1.01 | 0.90 |
| Working Capital Turnover Ratio | 5.81 | 4.48 | 16.82 | -30.67 | 43.53 |
| Cash Conversion Cycle | 87.81 | 103.25 | 91.17 | 78.08 | 71.55 |
| Days of Sales Outstanding | 118.46 | 125.05 | 116.22 | 90.94 | 100.16 |
| Days of Inventory Outstanding | 106.58 | 117.96 | 84.30 | 80.84 | 96.15 |
| Days of Payables Outstanding | 137.23 | 139.76 | 109.35 | 93.70 | 124.76 |
| Operating Cycle | 225.04 | 243.01 | 200.52 | 171.78 | 196.31 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.31 | 0.35 | 0.19 | 0.28 | -0.69 |
| Free Cash Flow Per Share | -1.53 | -1.36 | -0.49 | -0.11 | -1.73 |
| Dividend Paid and CapEx Coverage Ratio | -0.26 | 0.20 | 0.28 | 0.73 | -0.58 |
| Capital Expenditure Coverage Ratio | -0.26 | 0.20 | 0.28 | 0.73 | -0.66 |
| Operating Cash Flow Coverage Ratio | -0.04 | 0.04 | 0.02 | 0.03 | -0.06 |
| Operating Cash Flow to Sales Ratio | -0.02 | 0.02 | 0.01 | 0.01 | -0.02 |
| Free Cash Flow Yield | -14.53% | -8.37% | -2.55% | -1.06% | -10.69% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -7.33 | -8.04 | 70.81 | -10.25 | -8.16 |
| Price-to-Sales (P/S) Ratio | 0.67 | 1.00 | 0.83 | 0.36 | 0.56 |
| Price-to-Book (P/B) Ratio | 1.37 | 1.62 | 1.99 | 1.15 | 1.77 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -6.88 | -11.95 | -39.20 | -94.62 | -9.35 |
| Price-to-Operating Cash Flow Ratio | -33.62 | 47.02 | 101.99 | 35.48 | -23.50 |
| Price-to-Earnings Growth (PEG) Ratio | 0.26 | 0.01 | -0.55 | 0.20 | -0.05 |
| Enterprise Value Multiple | -53.17 | -21.37 | 17.09 | 66.18 | -34.23 |
| Enterprise Value | 3.33B | 3.98B | 4.23B | 3.01B | 3.91B |
| EV to EBITDA | -53.17 | -21.37 | 17.09 | 66.18 | -34.23 |
| EV to Sales | 1.06 | 1.27 | 1.12 | 0.66 | 0.83 |
| EV to Free Cash Flow | -10.86 | -15.27 | -52.86 | -175.11 | -13.88 |
| EV to Operating Cash Flow | -53.05 | 60.07 | 137.55 | 65.66 | -34.86 |
| Tangible Book Value Per Share | 7.76 | 10.21 | 9.51 | 8.56 | 9.04 |
| Shareholders’ Equity Per Share | 7.72 | 10.02 | 9.62 | 8.64 | 9.15 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.04 | -0.01 | 0.11 | -0.04 | -0.06 |
| Revenue Per Share | 15.74 | 16.32 | 23.01 | 27.82 | 28.90 |
| Net Income Per Share | -1.44 | -2.02 | 0.27 | -0.97 | -1.98 |
| Tax Burden | 1.00 | 1.00 | 0.95 | 1.04 | 1.06 |
| Interest Burden | 1.22 | 1.14 | 0.45 | 1.45 | 1.12 |
| Research & Development to Revenue | 0.04 | 0.06 | 0.05 | 0.04 | 0.04 |
| SG&A to Revenue | 0.16 | 0.18 | 0.12 | 0.10 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.01 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.22 | -0.17 | 0.69 | -0.30 | 0.37 |
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