LNC Technology Co., Ltd.(TW:4587)
NT$31.00-0.50 (-1.59%)
TW:4587
LNC Technology Co., Ltd. financials statements
NT$31.00
At close:-0.50 (-1.59%)
LNC Technology Co., Ltd. (4587) Ratios
LNC Technology Co., Ltd. Ratios
TW:4587's free cash flow for Q2 2026 was NT$-62.88M. For the 2026 fiscal year, TW:4587's free cash flow was decreased by NT$-1.96M and operating cash flow was NT$-60.92M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.28 | 1.61 | 1.25 | 1.71 | 2.35 |
| Quick Ratio | 0.86 | 0.96 | 0.76 | 0.94 | 1.17 |
| Cash Ratio | 0.22 | 0.25 | 0.24 | 0.22 | 0.26 |
| Solvency Ratio | 0.01 | 0.04 | -0.06 | -0.11 | 0.35 |
| Operating Cash Flow Ratio | 0.05 | -0.33 | 0.05 | 0.09 | -0.21 |
| Short-Term Operating Cash Flow Coverage | 0.10 | -0.65 | 0.11 | 0.18 | -0.70 |
| Net Current Asset Value | NT$ -76.26M | NT$ 64.81M | NT$ -2.20M | NT$ 157.35M | NT$ 345.50M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.55 | 0.48 | 0.44 | 0.33 | 0.16 |
| Debt-to-Equity Ratio | 2.16 | 1.30 | 1.48 | 0.72 | 0.26 |
| Debt-to-Capital Ratio | 0.68 | 0.57 | 0.60 | 0.42 | 0.21 |
| Long-Term Debt-to-Capital Ratio | 0.24 | 0.13 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 3.95 | 2.74 | 3.40 | 2.15 | 1.69 |
| Debt Service Coverage Ratio | -0.15 | -0.11 | -0.19 | -0.23 | 1.20 |
| Interest Coverage Ratio | -7.85 | -9.64 | -13.19 | -28.95 | 55.60 |
| Debt to Market Cap | 0.42 | 0.23 | 0.26 | 0.21 | 0.06 |
| Interest Debt Per Share | 15.61 | 14.31 | 12.01 | 7.18 | 3.58 |
| Net Debt to EBITDA | -10.97 | -16.91 | -5.28 | -3.08 | 0.33 |
| Profitability Margins | |||||
| Gross Profit Margin | 27.34% | 30.70% | 29.58% | 28.14% | 37.09% |
| EBIT Margin | -11.56% | -9.34% | -13.16% | -11.03% | 7.98% |
| EBITDA Margin | -3.92% | -2.13% | -6.26% | -6.45% | 11.45% |
| Operating Profit Margin | -11.56% | -10.67% | -13.44% | -9.81% | 9.20% |
| Pretax Profit Margin | -12.79% | -10.45% | -14.18% | -11.37% | 7.82% |
| Net Profit Margin | -7.23% | -4.89% | -11.23% | -9.40% | 6.49% |
| Continuous Operations Profit Margin | -13.18% | -10.87% | -13.53% | -9.51% | 6.49% |
| Net Income Per EBT | 56.52% | 46.82% | 79.20% | 82.70% | 83.08% |
| EBT Per EBIT | 110.62% | 97.92% | 105.49% | 115.83% | 84.98% |
| Return on Assets (ROA) | -7.15% | -4.95% | -10.31% | -11.09% | 9.32% |
| Return on Equity (ROE) | -28.24% | -13.57% | -35.04% | -23.84% | 15.76% |
| Return on Capital Employed (ROCE) | -25.37% | -19.55% | -27.18% | -21.20% | 21.69% |
| Return on Invested Capital (ROIC) | -14.94% | -12.96% | -15.57% | -11.97% | 14.55% |
| Return on Tangible Assets | -7.22% | -5.01% | -10.46% | -11.30% | 9.43% |
| Earnings Yield | -8.61% | -4.05% | -10.39% | -9.86% | 4.51% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.95 | 4.23 | 3.89 | 4.30 | 4.18 |
| Payables Turnover | 5.70 | 10.19 | 4.43 | 12.19 | 7.80 |
| Inventory Turnover | 3.09 | 2.42 | 2.40 | 2.42 | 1.96 |
| Fixed Asset Turnover | 3.85 | 4.28 | 3.49 | 6.91 | 24.34 |
| Asset Turnover | 0.99 | 1.01 | 0.92 | 1.18 | 1.43 |
| Working Capital Turnover Ratio | 4.72 | 5.13 | 4.70 | 2.68 | 2.89 |
| Cash Conversion Cycle | 146.69 | 201.53 | 163.23 | 205.62 | 227.10 |
| Days of Sales Outstanding | 92.44 | 86.37 | 93.83 | 84.92 | 87.24 |
| Days of Inventory Outstanding | 118.28 | 151.00 | 151.83 | 150.65 | 186.67 |
| Days of Payables Outstanding | 64.03 | 35.84 | 82.43 | 29.95 | 46.80 |
| Operating Cycle | 210.72 | 237.37 | 245.66 | 235.57 | 273.91 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.76 | -4.37 | 0.73 | 0.88 | -1.87 |
| Free Cash Flow Per Share | 0.58 | -5.16 | -0.61 | -0.52 | -2.30 |
| Dividend Paid and CapEx Coverage Ratio | 4.21 | -5.53 | 0.55 | 0.35 | -1.31 |
| Capital Expenditure Coverage Ratio | 4.21 | -5.53 | 0.55 | 0.63 | -4.40 |
| Operating Cash Flow Coverage Ratio | 0.05 | -0.31 | 0.06 | 0.12 | -0.53 |
| Operating Cash Flow to Sales Ratio | 0.03 | -0.15 | 0.03 | 0.04 | -0.06 |
| Free Cash Flow Yield | 2.50% | -14.36% | -2.27% | -2.15% | -4.94% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -11.61 | -24.76 | -9.63 | -10.16 | 22.37 |
| Price-to-Sales (P/S) Ratio | 0.84 | 1.21 | 1.08 | 0.95 | 1.44 |
| Price-to-Book (P/B) Ratio | 3.28 | 3.35 | 3.37 | 2.42 | 3.49 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 40.03 | -6.96 | -44.14 | -46.50 | -20.23 |
| Price-to-Operating Cash Flow Ratio | 30.51 | -8.22 | 36.42 | 27.20 | -24.84 |
| Price-to-Earnings Growth (PEG) Ratio | -0.31 | 0.52 | -0.54 | 0.05 | 0.79 |
| Enterprise Value Multiple | -32.38 | -73.69 | -22.54 | -17.86 | 12.91 |
| Enterprise Value | 1.15B | 1.42B | 1.05B | 869.20M | 1.43B |
| EV to EBITDA | -32.38 | -73.69 | -22.54 | -17.86 | 12.91 |
| EV to Sales | 1.27 | 1.57 | 1.41 | 1.15 | 1.48 |
| EV to Free Cash Flow | 60.54 | -9.03 | -57.64 | -56.18 | -20.77 |
| EV to Operating Cash Flow | 46.15 | -10.67 | 47.56 | 32.86 | -25.50 |
| Tangible Book Value Per Share | 5.68 | 9.99 | 8.12 | 9.63 | 13.06 |
| Shareholders’ Equity Per Share | 7.05 | 10.72 | 7.93 | 9.91 | 13.33 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.03 | -0.04 | 0.05 | 0.16 | 0.17 |
| Revenue Per Share | 27.54 | 29.74 | 24.75 | 25.15 | 32.34 |
| Net Income Per Share | -1.99 | -1.45 | -2.78 | -2.36 | 2.10 |
| Tax Burden | 0.57 | 0.47 | 0.79 | 0.83 | 0.83 |
| Interest Burden | 1.11 | 1.12 | 1.08 | 1.03 | 0.98 |
| Research & Development to Revenue | 0.10 | 0.10 | 0.11 | 0.09 | 0.06 |
| SG&A to Revenue | 0.33 | 0.31 | 0.32 | 0.29 | 0.21 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.22 | 1.41 | -0.21 | -0.37 | -0.74 |
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