Li-Cheng Enterprise Co., Ltd(TW:4426)
NT$9.07+0.38 (+7.98%)
TW:4426
Li-Cheng Enterprise Co., Ltd financials statements
NT$9.07
At close:+0.38 (+7.98%)
Li-Cheng Enterprise Co., Ltd (4426) Ratios
Li-Cheng Enterprise Co., Ltd Ratios
TW:4426's free cash flow for Q2 2026 was NT$-23.96M. For the 2026 fiscal year, TW:4426's free cash flow was increased by NT$3.65M and operating cash flow was NT$-27.61M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Mar 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.86 | 1.40 | 1.31 | 1.25 | 1.94 |
| Quick Ratio | 0.64 | 1.10 | 1.01 | 0.93 | 1.51 |
| Cash Ratio | 0.33 | 0.79 | 0.78 | 0.48 | 1.28 |
| Solvency Ratio | -0.12 | 0.00 | 0.11 | 0.10 | 0.00 |
| Operating Cash Flow Ratio | -0.34 | 0.05 | 0.53 | 0.13 | -0.22 |
| Short-Term Operating Cash Flow Coverage | -0.38 | 0.06 | 0.62 | 0.15 | -0.27 |
| Net Current Asset Value | NT$ -1.64B | NT$ -1.20B | NT$ -1.08B | NT$ -1.17B | NT$ -901.71M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.53 | 0.44 | 0.42 | 0.42 | 0.42 |
| Debt-to-Equity Ratio | 1.21 | 0.85 | 0.75 | 0.76 | 0.77 |
| Debt-to-Capital Ratio | 0.55 | 0.46 | 0.43 | 0.43 | 0.44 |
| Long-Term Debt-to-Capital Ratio | 0.44 | 0.37 | 0.33 | 0.33 | 0.36 |
| Financial Leverage Ratio | 2.28 | 1.91 | 1.79 | 1.82 | 1.82 |
| Debt Service Coverage Ratio | -0.29 | 0.06 | 0.37 | 0.34 | 0.04 |
| Interest Coverage Ratio | -8.88 | -7.76 | -0.65 | -0.92 | -22.25 |
| Debt to Market Cap | 1.27 | 1.09 | 0.53 | 0.43 | 0.52 |
| Interest Debt Per Share | 12.49 | 12.10 | 11.67 | 12.01 | 12.31 |
| Net Debt to EBITDA | -8.21 | 28.82 | 5.32 | 6.22 | -18.49 |
| Profitability Margins | |||||
| Gross Profit Margin | -18.51% | -3.60% | 17.97% | 8.88% | -41.87% |
| EBIT Margin | -52.76% | -19.38% | -0.55% | -2.13% | -69.09% |
| EBITDA Margin | -27.28% | 5.31% | 19.94% | 18.90% | -10.31% |
| Operating Profit Margin | -44.31% | -28.34% | -1.70% | -1.84% | -69.35% |
| Pretax Profit Margin | -57.75% | -23.03% | -3.18% | -4.13% | -72.21% |
| Net Profit Margin | -57.61% | -24.27% | -3.24% | -5.68% | -57.80% |
| Continuous Operations Profit Margin | -57.61% | -24.28% | -3.12% | -5.68% | -57.80% |
| Net Income Per EBT | 99.75% | 105.35% | 101.59% | 137.72% | 80.04% |
| EBT Per EBIT | 130.34% | 81.27% | 186.81% | 224.60% | 104.13% |
| Return on Assets (ROA) | -11.88% | -5.10% | -0.88% | -1.62% | -7.49% |
| Return on Equity (ROE) | -27.09% | -9.74% | -1.57% | -2.95% | -13.62% |
| Return on Capital Employed (ROCE) | -11.52% | -7.05% | -0.55% | -0.63% | -10.43% |
| Return on Invested Capital (ROIC) | -9.34% | -6.10% | -0.46% | -0.54% | -7.34% |
| Return on Tangible Assets | -11.89% | -5.10% | -0.88% | -1.62% | -7.49% |
| Earnings Yield | -28.45% | -12.56% | -1.12% | -1.71% | -9.26% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.86 | 6.97 | 8.46 | 4.39 | 5.60 |
| Payables Turnover | 226.83 | 161.77 | 57.34 | 98.80 | 116.11 |
| Inventory Turnover | 5.25 | 4.65 | 4.43 | 4.78 | 3.11 |
| Fixed Asset Turnover | 0.30 | 0.31 | 0.39 | 0.42 | 0.20 |
| Asset Turnover | 0.21 | 0.21 | 0.27 | 0.28 | 0.13 |
| Working Capital Turnover Ratio | 10.70 | 3.64 | 5.68 | 3.27 | 0.84 |
| Cash Conversion Cycle | 130.18 | 128.60 | 119.22 | 155.70 | 179.38 |
| Days of Sales Outstanding | 62.29 | 52.33 | 43.15 | 83.09 | 65.20 |
| Days of Inventory Outstanding | 69.50 | 78.53 | 82.43 | 76.31 | 117.32 |
| Days of Payables Outstanding | 1.61 | 2.26 | 6.37 | 3.69 | 3.14 |
| Operating Cycle | 131.79 | 130.86 | 125.58 | 159.40 | 182.52 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -1.60 | 0.20 | 2.40 | 0.60 | -0.89 |
| Free Cash Flow Per Share | -2.24 | -0.22 | 1.29 | -1.35 | -2.65 |
| Dividend Paid and CapEx Coverage Ratio | -2.54 | 0.47 | 2.17 | 0.31 | -0.50 |
| Capital Expenditure Coverage Ratio | -2.54 | 0.47 | 2.17 | 0.31 | -0.50 |
| Operating Cash Flow Coverage Ratio | -0.13 | 0.02 | 0.21 | 0.05 | -0.07 |
| Operating Cash Flow to Sales Ratio | -0.34 | 0.04 | 0.32 | 0.07 | -0.24 |
| Free Cash Flow Yield | -23.19% | -2.02% | 5.95% | -5.03% | -11.38% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -3.28 | -7.98 | -90.42 | -58.48 | -10.81 |
| Price-to-Sales (P/S) Ratio | 2.02 | 1.93 | 2.90 | 3.32 | 6.24 |
| Price-to-Book (P/B) Ratio | 0.95 | 0.77 | 1.41 | 1.72 | 1.47 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -4.31 | -49.56 | 16.82 | -19.90 | -8.79 |
| Price-to-Operating Cash Flow Ratio | -6.01 | 54.87 | 9.05 | 44.60 | -26.20 |
| Price-to-Earnings Growth (PEG) Ratio | -0.03 | -0.02 | 1.89 | 0.74 | -0.04 |
| Enterprise Value Multiple | -15.63 | 65.18 | 19.86 | 23.79 | -79.03 |
| Enterprise Value | 3.76B | 3.36B | 5.12B | 6.29B | 5.24B |
| EV to EBITDA | -15.63 | 65.18 | 19.86 | 23.79 | -79.03 |
| EV to Sales | 4.26 | 3.46 | 3.96 | 4.50 | 8.15 |
| EV to Free Cash Flow | -9.08 | -88.85 | 22.98 | -26.93 | -11.47 |
| EV to Operating Cash Flow | -12.65 | 98.38 | 12.37 | 60.38 | -34.19 |
| Tangible Book Value Per Share | 10.11 | 13.99 | 15.39 | 15.61 | 15.78 |
| Shareholders’ Equity Per Share | 10.13 | 14.00 | 15.40 | 15.62 | 15.79 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | -0.05 | 0.02 | -0.38 | 0.20 |
| Revenue Per Share | 4.76 | 5.62 | 7.48 | 8.10 | 3.72 |
| Net Income Per Share | -2.74 | -1.36 | -0.24 | -0.46 | -2.15 |
| Tax Burden | 1.00 | 1.05 | 1.02 | 1.38 | 0.80 |
| Interest Burden | 1.09 | 1.19 | 5.75 | 1.94 | 1.05 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.01 | 0.01 | 0.02 |
| SG&A to Revenue | 0.24 | 0.23 | 0.19 | 0.19 | 0.24 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.58 | -0.15 | -9.90 | -1.80 | 0.33 |
Currency in TWD
