X-Legend Entertainment Co., Ltd.(TW:4994)
NT$79.502.20 (-0.13%)
TW:4994
X-Legend Entertainment Co., Ltd. financials statements
NT$79.50
At close:2.20 (-0.13%)
X-Legend Entertainment Co., Ltd. (4994) Ratios
X-Legend Entertainment Co., Ltd. Ratios
TW:4994's free cash flow for Q2 2026 was NT$41.62M. For the 2026 fiscal year, TW:4994's free cash flow was decreased by NT$-84.00K and operating cash flow was NT$41.70M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.66 | 3.70 | 3.23 | 3.22 | 4.38 |
| Quick Ratio | 3.66 | 3.70 | 3.23 | 3.22 | 4.38 |
| Cash Ratio | 3.23 | 3.26 | 2.73 | 2.90 | 3.55 |
| Solvency Ratio | 0.38 | 0.90 | 0.44 | 0.17 | 0.32 |
| Operating Cash Flow Ratio | 0.40 | 0.26 | 0.07 | 0.43 | -0.69 |
| Short-Term Operating Cash Flow Coverage | 3.69 | 0.00 | 0.79 | 0.00 | 0.00 |
| Net Current Asset Value | NT$ 756.36M | NT$ 1.08B | NT$ 981.19M | NT$ 1.22B | NT$ 1.28B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.10 | 0.02 | 0.04 | 0.08 | 0.12 |
| Debt-to-Equity Ratio | 0.14 | 0.03 | 0.06 | 0.11 | 0.16 |
| Debt-to-Capital Ratio | 0.12 | 0.03 | 0.06 | 0.10 | 0.14 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.43 | 1.33 | 1.42 | 1.46 | 1.40 |
| Debt Service Coverage Ratio | 4.85 | 348.01 | 5.27 | 26.25 | 35.02 |
| Interest Coverage Ratio | 281.20 | 313.34 | 55.23 | 21.31 | 55.76 |
| Debt to Market Cap | 0.01 | 0.00 | 0.01 | 0.00 | 0.00 |
| Interest Debt Per Share | 2.20 | 0.49 | 0.79 | 2.57 | 4.12 |
| Net Debt to EBITDA | -4.60 | -3.09 | -5.18 | -12.21 | -5.94 |
| Profitability Margins | |||||
| Gross Profit Margin | 66.70% | 65.89% | 57.54% | 54.08% | 56.86% |
| EBIT Margin | 13.52% | 23.29% | 10.20% | 3.44% | 5.48% |
| EBITDA Margin | 16.65% | 25.87% | 13.91% | 6.90% | 7.48% |
| Operating Profit Margin | 13.52% | 20.43% | 8.49% | 5.31% | 11.58% |
| Pretax Profit Margin | 12.75% | 23.22% | 10.05% | 3.19% | 4.92% |
| Net Profit Margin | 10.95% | 20.05% | 9.61% | 2.84% | 4.71% |
| Continuous Operations Profit Margin | 10.95% | 20.07% | 9.61% | 2.39% | 5.07% |
| Net Income Per EBT | 85.92% | 86.32% | 95.69% | 88.98% | 95.76% |
| EBT Per EBIT | 94.25% | 113.66% | 118.31% | 60.07% | 42.48% |
| Return on Assets (ROA) | 8.91% | 19.55% | 9.41% | 2.39% | 6.02% |
| Return on Equity (ROE) | 12.70% | 25.94% | 13.33% | 3.49% | 8.40% |
| Return on Capital Employed (ROCE) | 14.16% | 26.41% | 11.45% | 6.12% | 18.33% |
| Return on Invested Capital (ROIC) | 11.79% | 22.23% | 10.62% | 5.23% | 16.95% |
| Return on Tangible Assets | 8.93% | 19.60% | 9.44% | 2.40% | 6.03% |
| Earnings Yield | 2.02% | 4.64% | 2.77% | 1.17% | 1.90% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.96 | 10.04 | 8.28 | 13.50 | 10.00 |
| Payables Turnover | 7.11 | 10.79 | 5.58 | 5.84 | 10.40 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 7.90 | 56.28 | 26.39 | 12.17 | 12.76 |
| Asset Turnover | 0.81 | 0.98 | 0.98 | 0.84 | 1.28 |
| Working Capital Turnover Ratio | 1.22 | 1.51 | 1.39 | 1.32 | 1.85 |
| Cash Conversion Cycle | -10.61 | 2.54 | -21.39 | -35.41 | 1.41 |
| Days of Sales Outstanding | 40.72 | 36.36 | 44.08 | 27.04 | 36.51 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 51.34 | 33.82 | 65.47 | 62.45 | 35.10 |
| Operating Cycle | 40.72 | 36.36 | 44.08 | 27.04 | 36.51 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.99 | 1.53 | 0.34 | 3.84 | -4.55 |
| Free Cash Flow Per Share | 1.96 | 1.42 | 0.14 | 3.70 | -4.64 |
| Dividend Paid and CapEx Coverage Ratio | 0.39 | 0.37 | 0.07 | 1.46 | -0.89 |
| Capital Expenditure Coverage Ratio | 79.63 | 13.33 | 1.76 | 27.56 | -46.17 |
| Operating Cash Flow Coverage Ratio | 0.91 | 3.22 | 0.44 | 1.54 | -1.13 |
| Operating Cash Flow to Sales Ratio | 0.11 | 0.06 | 0.02 | 0.14 | -0.10 |
| Free Cash Flow Yield | 2.02% | 1.38% | 0.24% | 5.43% | -4.29% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 49.49 | 21.55 | 36.04 | 85.21 | 52.59 |
| Price-to-Sales (P/S) Ratio | 5.42 | 4.32 | 3.47 | 2.43 | 2.48 |
| Price-to-Book (P/B) Ratio | 6.28 | 5.59 | 4.81 | 2.99 | 4.42 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 49.42 | 72.65 | 421.26 | 18.40 | -23.32 |
| Price-to-Operating Cash Flow Ratio | 48.80 | 67.20 | 181.61 | 17.73 | -23.83 |
| Price-to-Earnings Growth (PEG) Ratio | -0.84 | 0.12 | 0.32 | -1.39 | -0.77 |
| Enterprise Value Multiple | 27.96 | 13.59 | 19.78 | 23.06 | 27.24 |
| Enterprise Value | 5.52B | 5.57B | 4.47B | 2.96B | 5.90B |
| EV to EBITDA | 27.96 | 13.59 | 19.78 | 23.06 | 27.24 |
| EV to Sales | 4.65 | 3.52 | 2.75 | 1.59 | 2.04 |
| EV to Free Cash Flow | 42.44 | 59.18 | 333.75 | 12.03 | -19.15 |
| EV to Operating Cash Flow | 41.91 | 54.74 | 143.89 | 11.59 | -19.57 |
| Tangible Book Value Per Share | 15.39 | 18.38 | 12.60 | 22.67 | 24.40 |
| Shareholders’ Equity Per Share | 15.44 | 18.44 | 12.65 | 22.79 | 24.49 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.14 | 0.14 | 0.04 | 0.11 | 0.04 |
| Revenue Per Share | 17.90 | 23.86 | 17.54 | 28.02 | 43.65 |
| Net Income Per Share | 1.96 | 4.78 | 1.69 | 0.80 | 2.06 |
| Tax Burden | 0.86 | 0.86 | 0.96 | 0.89 | 0.96 |
| Interest Burden | 0.94 | 1.00 | 0.98 | 0.93 | 0.90 |
| Research & Development to Revenue | 0.22 | 0.18 | 0.21 | 0.22 | 0.14 |
| SG&A to Revenue | 0.30 | 0.28 | 0.28 | 0.27 | 0.31 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.01 | 0.28 | 0.20 | 4.30 | -2.12 |
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