Tons Lightology Inc.(TW:4972)
NT$13.95+0.05 (+0.36%)
TW:4972
Tons Lightology Inc. financials statements
NT$13.95
At close:+0.05 (+0.36%)
Tons Lightology Inc. (4972) Ratios
Tons Lightology Inc. Ratios
TW:4972's free cash flow for Q2 2026 was NT$-54.37M. For the 2026 fiscal year, TW:4972's free cash flow was decreased by NT$-11.88M and operating cash flow was NT$-42.49M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.34 | 2.91 | 2.87 | 5.80 | 4.05 |
| Quick Ratio | 2.87 | 2.58 | 2.59 | 4.77 | 3.10 |
| Cash Ratio | 1.13 | 0.95 | 0.82 | 2.14 | 1.35 |
| Solvency Ratio | -0.01 | 0.19 | 0.20 | 0.62 | 0.57 |
| Operating Cash Flow Ratio | 0.19 | 0.00 | 0.27 | 1.12 | 0.47 |
| Short-Term Operating Cash Flow Coverage | 1.74 | 0.00 | 0.85 | 6144.77 | 4781.20 |
| Net Current Asset Value | NT$ 725.10M | NT$ 867.77M | NT$ 843.36M | NT$ 798.43M | NT$ 759.99M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.07 | 0.08 | 0.00 | 0.01 |
| Debt-to-Equity Ratio | 0.03 | 0.10 | 0.11 | 0.00 | 0.01 |
| Debt-to-Capital Ratio | 0.03 | 0.09 | 0.10 | 0.00 | 0.01 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.26 | 1.34 | 1.36 | 1.16 | 1.24 |
| Debt Service Coverage Ratio | -0.74 | 0.73 | 0.72 | 482.43 | 443.58 |
| Interest Coverage Ratio | -56.29 | -29.28 | -2.40 | 421.65 | 432.45 |
| Debt to Market Cap | 0.04 | 0.11 | 0.13 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.71 | 2.72 | 4.15 | 0.08 | 0.27 |
| Net Debt to EBITDA | 13.14 | -2.63 | -1.68 | -2.66 | -1.73 |
| Profitability Margins | |||||
| Gross Profit Margin | 26.28% | 28.61% | 31.79% | 32.56% | 34.64% |
| EBIT Margin | -13.32% | 1.18% | 8.96% | 8.06% | 12.57% |
| EBITDA Margin | -2.72% | 9.70% | 17.05% | 14.76% | 18.39% |
| Operating Profit Margin | -13.32% | -5.50% | -0.25% | 9.46% | 13.57% |
| Pretax Profit Margin | -10.86% | 1.00% | 8.86% | 8.04% | 12.54% |
| Net Profit Margin | -11.17% | 0.02% | 6.04% | 5.73% | 9.13% |
| Continuous Operations Profit Margin | -11.17% | 0.02% | 6.04% | 5.73% | 9.13% |
| Net Income Per EBT | 102.89% | 1.85% | 68.23% | 71.33% | 72.75% |
| EBT Per EBIT | 81.52% | -18.09% | -3556.78% | 84.97% | 92.43% |
| Return on Assets (ROA) | -5.74% | 0.01% | 2.24% | 3.97% | 6.73% |
| Return on Equity (ROE) | -7.25% | 0.01% | 3.05% | 4.62% | 8.33% |
| Return on Capital Employed (ROCE) | -8.36% | -3.96% | -0.12% | 7.52% | 12.19% |
| Return on Invested Capital (ROIC) | -8.15% | -0.07% | -0.07% | 5.36% | 8.81% |
| Return on Tangible Assets | -5.80% | 0.01% | 2.27% | 3.98% | 6.75% |
| Earnings Yield | -10.19% | 0.02% | 4.07% | 4.57% | 7.83% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.90 | 3.56 | 2.91 | 8.04 | 6.78 |
| Payables Turnover | 5.48 | 6.78 | 4.75 | 13.47 | 6.64 |
| Inventory Turnover | 4.42 | 5.32 | 3.92 | 3.53 | 2.83 |
| Fixed Asset Turnover | 2.04 | 2.54 | 1.47 | 3.57 | 3.63 |
| Asset Turnover | 0.51 | 0.56 | 0.37 | 0.69 | 0.74 |
| Working Capital Turnover Ratio | 1.09 | 1.30 | 0.93 | 1.15 | 1.39 |
| Cash Conversion Cycle | 90.44 | 117.27 | 141.78 | 121.69 | 127.93 |
| Days of Sales Outstanding | 74.43 | 102.51 | 125.42 | 45.38 | 53.83 |
| Days of Inventory Outstanding | 82.56 | 68.57 | 93.19 | 103.42 | 129.06 |
| Days of Payables Outstanding | 66.55 | 53.81 | 76.84 | 27.11 | 54.96 |
| Operating Cycle | 156.99 | 171.08 | 218.61 | 148.80 | 182.89 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.11 | 0.00 | 3.18 | 4.90 | 3.12 |
| Free Cash Flow Per Share | -0.45 | -0.68 | 2.63 | 4.57 | 2.45 |
| Dividend Paid and CapEx Coverage Ratio | 0.47 | 0.00 | 1.56 | 2.02 | 1.02 |
| Capital Expenditure Coverage Ratio | 0.71 | 0.01 | 5.83 | 14.83 | 4.64 |
| Operating Cash Flow Coverage Ratio | 1.65 | 0.00 | 0.77 | 67.67 | 12.07 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.00 | 0.17 | 0.21 | 0.11 |
| Free Cash Flow Yield | -2.50% | -2.92% | 9.24% | 15.49% | 7.65% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -9.81 | 6012.82 | 24.57 | 21.85 | 12.75 |
| Price-to-Sales (P/S) Ratio | 1.10 | 1.11 | 1.48 | 1.25 | 1.16 |
| Price-to-Book (P/B) Ratio | 0.71 | 0.83 | 0.75 | 1.01 | 1.06 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -40.06 | -34.30 | 10.82 | 6.46 | 13.07 |
| Price-to-Operating Cash Flow Ratio | 16.32 | 4885.16 | 8.97 | 6.02 | 10.25 |
| Price-to-Earnings Growth (PEG) Ratio | 0.00 | -60.33 | -1.75 | -0.47 | 0.62 |
| Enterprise Value Multiple | -27.09 | 8.79 | 7.03 | 5.84 | 4.60 |
| Enterprise Value | 688.45M | 1.04B | 973.36M | 787.65M | 890.49M |
| EV to EBITDA | -27.09 | 8.79 | 7.03 | 5.84 | 4.60 |
| EV to Sales | 0.74 | 0.85 | 1.20 | 0.86 | 0.85 |
| EV to Free Cash Flow | -26.98 | -26.39 | 8.74 | 4.43 | 9.50 |
| EV to Operating Cash Flow | 10.99 | 3759.14 | 7.24 | 4.13 | 7.45 |
| Tangible Book Value Per Share | 25.03 | 27.75 | 37.35 | 29.14 | 30.02 |
| Shareholders’ Equity Per Share | 25.39 | 28.18 | 38.06 | 29.18 | 30.11 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.03 | 0.98 | 0.32 | 0.29 | 0.27 |
| Revenue Per Share | 16.47 | 21.16 | 19.19 | 23.51 | 27.47 |
| Net Income Per Share | -1.84 | 0.00 | 1.16 | 1.35 | 2.51 |
| Tax Burden | 1.03 | 0.02 | 0.68 | 0.71 | 0.73 |
| Interest Burden | 0.82 | 0.84 | 0.99 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.08 | 0.07 | 0.06 | 0.04 | 0.04 |
| SG&A to Revenue | 0.31 | 0.27 | 0.26 | 0.19 | 0.17 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.62 | 0.02 | 1.87 | 2.59 | 0.91 |
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