Lin Horn Technology Co., Ltd.(TW:5464)
NT$46.65-0.35 (-0.74%)
TW:5464
Lin Horn Technology Co., Ltd. financials statements
NT$46.65
At close:-0.35 (-0.74%)
Lin Horn Technology Co., Ltd. (5464) Ratios
Lin Horn Technology Co., Ltd. Ratios
TW:5464's free cash flow for Q2 2026 was NT$-101.96M. For the 2026 fiscal year, TW:5464's free cash flow was decreased by NT$-20.93M and operating cash flow was NT$-81.03M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.98 | 1.12 | 1.03 | 1.09 | 1.16 |
| Quick Ratio | 0.91 | 1.05 | 0.99 | 1.05 | 1.08 |
| Cash Ratio | 0.18 | 0.90 | 0.56 | 0.46 | 0.51 |
| Solvency Ratio | -0.03 | 0.08 | 0.04 | 0.08 | 0.11 |
| Operating Cash Flow Ratio | -0.04 | 0.56 | 0.27 | 0.03 | -0.42 |
| Short-Term Operating Cash Flow Coverage | -0.05 | 0.63 | 0.31 | 0.03 | -0.52 |
| Net Current Asset Value | NT$ -891.16M | NT$ -687.94M | NT$ -919.26M | NT$ -729.93M | NT$ -516.69M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.65 | 0.59 | 0.67 | 0.68 | 0.67 |
| Debt-to-Equity Ratio | 2.34 | 1.75 | 2.54 | 2.63 | 2.52 |
| Debt-to-Capital Ratio | 0.70 | 0.64 | 0.72 | 0.72 | 0.72 |
| Long-Term Debt-to-Capital Ratio | 0.40 | 0.36 | 0.40 | 0.38 | 0.42 |
| Financial Leverage Ratio | 3.61 | 2.97 | 3.79 | 3.87 | 3.77 |
| Debt Service Coverage Ratio | -0.02 | 0.15 | 0.09 | 0.13 | 0.19 |
| Interest Coverage Ratio | -2.74 | -2.30 | -1.57 | 11.58 | 18.20 |
| Debt to Market Cap | 1.57 | 1.47 | 1.47 | 1.93 | 1.67 |
| Interest Debt Per Share | 38.95 | 35.63 | 49.02 | 53.51 | 45.74 |
| Net Debt to EBITDA | -39.40 | 2.56 | 9.13 | 5.21 | 4.91 |
| Profitability Margins | |||||
| Gross Profit Margin | 3.19% | 5.10% | 7.47% | 3.04% | 2.57% |
| EBIT Margin | -14.80% | 21.42% | 11.52% | 29.28% | 20.78% |
| EBITDA Margin | -6.03% | 29.60% | 19.04% | 32.46% | 23.42% |
| Operating Profit Margin | -16.01% | -12.62% | -10.44% | 29.28% | 20.78% |
| Pretax Profit Margin | -20.65% | 15.94% | 4.85% | 26.75% | 19.64% |
| Net Profit Margin | -18.89% | 11.74% | 5.23% | 20.84% | 20.56% |
| Continuous Operations Profit Margin | -18.89% | 11.74% | 5.23% | 20.84% | 20.56% |
| Net Income Per EBT | 91.48% | 73.67% | 107.85% | 77.92% | 104.71% |
| EBT Per EBIT | 128.93% | -126.28% | -46.44% | 91.36% | 94.51% |
| Return on Assets (ROA) | -4.40% | 2.94% | 1.12% | 5.19% | 7.07% |
| Return on Equity (ROE) | -15.91% | 8.74% | 4.24% | 20.09% | 26.65% |
| Return on Capital Employed (ROCE) | -7.79% | -5.73% | -4.83% | 16.56% | 15.53% |
| Return on Invested Capital (ROIC) | -3.62% | -2.45% | -2.40% | 6.10% | 7.92% |
| Return on Tangible Assets | -4.53% | 3.03% | 1.14% | 5.29% | 7.24% |
| Earnings Yield | -10.66% | 7.34% | 2.56% | 15.34% | 18.72% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.88 | 6.34 | 4.55 | 4.17 | 3.22 |
| Payables Turnover | 9.94 | 13.87 | 13.30 | 17.21 | 17.22 |
| Inventory Turnover | 6.14 | 7.98 | 8.80 | 10.85 | 7.57 |
| Fixed Asset Turnover | 0.71 | 0.73 | 0.72 | 1.27 | 1.80 |
| Asset Turnover | 0.23 | 0.25 | 0.21 | 0.25 | 0.34 |
| Working Capital Turnover Ratio | 11.27 | 6.82 | 5.92 | 3.93 | 4.11 |
| Cash Conversion Cycle | 97.58 | 76.95 | 94.16 | 100.05 | 140.53 |
| Days of Sales Outstanding | 74.81 | 57.54 | 80.15 | 87.63 | 113.51 |
| Days of Inventory Outstanding | 59.48 | 45.73 | 41.47 | 33.64 | 48.22 |
| Days of Payables Outstanding | 36.71 | 26.32 | 27.45 | 21.21 | 21.20 |
| Operating Cycle | 134.29 | 103.27 | 121.61 | 121.27 | 161.73 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -1.35 | 14.79 | 10.28 | 1.21 | -15.58 |
| Free Cash Flow Per Share | -1.56 | 14.38 | 6.55 | -1.60 | -18.96 |
| Dividend Paid and CapEx Coverage Ratio | -1.12 | 12.01 | 1.79 | 0.25 | -4.62 |
| Capital Expenditure Coverage Ratio | -6.51 | 34.13 | 2.75 | 0.43 | -4.62 |
| Operating Cash Flow Coverage Ratio | -0.04 | 0.42 | 0.21 | 0.02 | -0.34 |
| Operating Cash Flow to Sales Ratio | -0.10 | 1.00 | 0.67 | 0.06 | -0.67 |
| Free Cash Flow Yield | -6.42% | 60.81% | 20.91% | -6.05% | -73.77% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -9.38 | 13.59 | 39.13 | 6.52 | 5.34 |
| Price-to-Sales (P/S) Ratio | 1.77 | 1.60 | 2.05 | 1.36 | 1.10 |
| Price-to-Book (P/B) Ratio | 1.49 | 1.19 | 1.66 | 1.31 | 1.42 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -15.58 | 1.64 | 4.78 | -16.54 | -1.36 |
| Price-to-Operating Cash Flow Ratio | -17.97 | 1.60 | 3.05 | 21.81 | -1.65 |
| Price-to-Earnings Growth (PEG) Ratio | 0.04 | 0.12 | -0.49 | -0.41 | -0.02 |
| Enterprise Value Multiple | -68.78 | 7.96 | 19.88 | 9.39 | 9.60 |
| Enterprise Value | 4.04B | 2.48B | 4.12B | 4.21B | 3.74B |
| EV to EBITDA | -68.78 | 7.96 | 19.88 | 9.39 | 9.60 |
| EV to Sales | 4.15 | 2.36 | 3.78 | 3.05 | 2.25 |
| EV to Free Cash Flow | -36.48 | 2.42 | 8.84 | -37.11 | -2.78 |
| EV to Operating Cash Flow | -42.08 | 2.36 | 5.63 | 48.96 | -3.38 |
| Tangible Book Value Per Share | 14.69 | 18.24 | 17.24 | 18.62 | 16.51 |
| Shareholders’ Equity Per Share | 16.28 | 19.86 | 18.88 | 20.16 | 18.05 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.09 | 0.26 | -0.08 | 0.22 | -0.05 |
| Revenue Per Share | 13.71 | 14.78 | 15.29 | 19.43 | 23.40 |
| Net Income Per Share | -2.59 | 1.74 | 0.80 | 4.05 | 4.81 |
| Tax Burden | 0.91 | 0.74 | 1.08 | 0.78 | 1.05 |
| Interest Burden | 1.40 | 0.74 | 0.42 | 0.91 | 0.95 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.17 | 0.16 | 0.16 | 0.07 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.48 | 6.28 | 12.85 | 0.30 | -3.39 |
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