LFA Co Ltd(TW:3226)
NT$52.70+3.45 (+7.01%)
TW:3226
LFA Co Ltd financials statements
NT$52.70
At close:+3.45 (+7.01%)
LFA Co Ltd (3226) Ratios
LFA Co Ltd Ratios
TW:3226's free cash flow for Q2 2026 was NT$4.22M. For the 2026 fiscal year, TW:3226's free cash flow was decreased by NT$-64.94M and operating cash flow was NT$69.16M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.05 | 2.14 | 1.74 | 1.80 | 1.68 |
| Quick Ratio | 1.75 | 1.88 | 1.51 | 1.55 | 1.46 |
| Cash Ratio | 1.12 | 1.13 | 0.63 | 0.74 | 0.67 |
| Solvency Ratio | 0.41 | 0.78 | 0.53 | 0.58 | 0.38 |
| Operating Cash Flow Ratio | 0.45 | 0.78 | 0.58 | 0.40 | 0.33 |
| Short-Term Operating Cash Flow Coverage | 0.94 | 2.73 | 1.80 | 1.02 | 1.89 |
| Net Current Asset Value | NT$ 555.36M | NT$ 783.93M | NT$ 574.63M | NT$ 576.45M | NT$ 553.17M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.13 | 0.08 | 0.11 | 0.14 | 0.08 |
| Debt-to-Equity Ratio | 0.17 | 0.11 | 0.17 | 0.21 | 0.14 |
| Debt-to-Capital Ratio | 0.14 | 0.10 | 0.15 | 0.18 | 0.12 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.32 | 1.37 | 1.51 | 1.52 | 1.67 |
| Debt Service Coverage Ratio | 0.91 | 2.70 | 1.64 | 1.52 | 2.19 |
| Interest Coverage Ratio | 15.27 | 75.65 | 44.76 | 147.25 | 404.75 |
| Debt to Market Cap | 0.09 | 0.06 | 0.06 | 0.08 | 0.04 |
| Interest Debt Per Share | 4.53 | 3.28 | 4.37 | 4.91 | 2.87 |
| Net Debt to EBITDA | -1.22 | -0.88 | -0.42 | -0.45 | -0.91 |
| Profitability Margins | |||||
| Gross Profit Margin | 14.40% | 25.00% | 25.01% | 22.76% | 23.68% |
| EBIT Margin | 1.96% | 21.72% | 16.84% | 17.83% | 11.27% |
| EBITDA Margin | 16.31% | 30.61% | 24.50% | 23.27% | 14.68% |
| Operating Profit Margin | 4.28% | 16.65% | 20.51% | 15.51% | 17.52% |
| Pretax Profit Margin | 1.68% | 21.50% | 16.38% | 17.72% | 11.23% |
| Net Profit Margin | 0.98% | 16.83% | 12.05% | 14.21% | 7.90% |
| Continuous Operations Profit Margin | 0.98% | 16.83% | 12.05% | 14.21% | 7.90% |
| Net Income Per EBT | 58.30% | 78.28% | 73.55% | 80.14% | 70.33% |
| EBT Per EBIT | 39.36% | 129.12% | 79.89% | 114.31% | 64.11% |
| Return on Assets (ROA) | 0.64% | 13.79% | 10.99% | 14.29% | 10.53% |
| Return on Equity (ROE) | 0.84% | 18.89% | 16.58% | 21.68% | 17.59% |
| Return on Capital Employed (ROCE) | 3.59% | 18.63% | 28.05% | 23.40% | 38.25% |
| Return on Invested Capital (ROIC) | 1.83% | 13.16% | 17.67% | 15.61% | 24.03% |
| Return on Tangible Assets | 0.64% | 13.79% | 11.00% | 14.31% | 10.53% |
| Earnings Yield | 0.53% | 11.63% | 6.52% | 8.66% | 5.48% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.41 | 4.28 | 3.87 | 4.54 | 4.54 |
| Payables Turnover | 6.50 | 4.75 | 4.11 | 5.81 | 4.01 |
| Inventory Turnover | 8.27 | 8.92 | 8.92 | 9.37 | 11.90 |
| Fixed Asset Turnover | 2.23 | 3.31 | 3.52 | 4.06 | 7.04 |
| Asset Turnover | 0.65 | 0.82 | 0.91 | 1.01 | 1.33 |
| Working Capital Turnover Ratio | 2.33 | 3.10 | 3.67 | 3.83 | 4.36 |
| Cash Conversion Cycle | 55.42 | 49.34 | 46.28 | 56.63 | 20.21 |
| Days of Sales Outstanding | 67.50 | 85.27 | 94.29 | 80.46 | 80.43 |
| Days of Inventory Outstanding | 44.11 | 40.94 | 40.90 | 38.93 | 30.68 |
| Days of Payables Outstanding | 56.19 | 76.87 | 88.91 | 62.77 | 90.91 |
| Operating Cycle | 111.61 | 126.22 | 135.19 | 119.40 | 111.11 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.63 | 8.46 | 7.12 | 4.60 | 4.41 |
| Free Cash Flow Per Share | -1.60 | 3.67 | 2.81 | 0.55 | 0.08 |
| Dividend Paid and CapEx Coverage Ratio | 0.64 | 1.60 | 1.05 | 0.70 | 0.56 |
| Capital Expenditure Coverage Ratio | 0.69 | 1.77 | 1.65 | 1.13 | 1.02 |
| Operating Cash Flow Coverage Ratio | 0.81 | 2.64 | 1.69 | 0.94 | 1.55 |
| Operating Cash Flow to Sales Ratio | 0.16 | 0.26 | 0.21 | 0.13 | 0.10 |
| Free Cash Flow Yield | -3.80% | 7.68% | 4.53% | 0.96% | 0.13% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 183.70 | 8.57 | 15.35 | 11.54 | 18.24 |
| Price-to-Sales (P/S) Ratio | 1.84 | 1.45 | 1.85 | 1.64 | 1.44 |
| Price-to-Book (P/B) Ratio | 1.57 | 1.62 | 2.54 | 2.50 | 3.21 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -26.34 | 13.01 | 22.07 | 104.60 | 795.34 |
| Price-to-Operating Cash Flow Ratio | 11.62 | 5.65 | 8.71 | 12.40 | 14.81 |
| Price-to-Earnings Growth (PEG) Ratio | -1.92 | 0.22 | -0.83 | 0.30 | -0.64 |
| Enterprise Value Multiple | 10.03 | 3.84 | 7.13 | 6.60 | 8.91 |
| Enterprise Value | 2.63B | 2.50B | 3.77B | 3.45B | 3.82B |
| EV to EBITDA | 10.03 | 3.84 | 7.13 | 6.60 | 8.91 |
| EV to Sales | 1.64 | 1.18 | 1.75 | 1.54 | 1.31 |
| EV to Free Cash Flow | -23.48 | 10.58 | 20.84 | 97.98 | 721.87 |
| EV to Operating Cash Flow | 10.36 | 4.59 | 8.22 | 11.62 | 13.44 |
| Tangible Book Value Per Share | 26.94 | 29.42 | 24.35 | 22.78 | 20.32 |
| Shareholders’ Equity Per Share | 26.94 | 29.43 | 24.37 | 22.82 | 20.34 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.42 | 0.22 | 0.26 | 0.20 | 0.30 |
| Revenue Per Share | 23.02 | 33.03 | 33.53 | 34.83 | 45.29 |
| Net Income Per Share | 0.23 | 5.56 | 4.04 | 4.95 | 3.58 |
| Tax Burden | 0.58 | 0.78 | 0.74 | 0.80 | 0.70 |
| Interest Burden | 0.86 | 0.99 | 0.97 | 0.99 | 1.00 |
| Research & Development to Revenue | 0.04 | 0.03 | 0.03 | 0.03 | 0.02 |
| SG&A to Revenue | 0.06 | 0.05 | 0.05 | 0.05 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 9.37 | 1.19 | 1.76 | 0.75 | 0.87 |
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