Loyalty Founder Enterprise Co., Ltd.(TW:5465)
NT$31.05-3.45 (-10.00%)
TW:5465
Loyalty Founder Enterprise Co., Ltd. financials statements
NT$31.05
At close:-3.45 (-10.00%)
Loyalty Founder Enterprise Co., Ltd. (5465) Ratios
Loyalty Founder Enterprise Co., Ltd. Ratios
TW:5465's free cash flow for Q2 2026 was NT$135.10M. For the 2026 fiscal year, TW:5465's free cash flow was decreased by NT$-48.09M and operating cash flow was NT$183.19M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.86 | 2.04 | 1.96 | 2.27 | 1.77 |
| Quick Ratio | 1.44 | 1.54 | 1.45 | 1.70 | 1.22 |
| Cash Ratio | 0.27 | 0.19 | 0.42 | 0.50 | 0.21 |
| Solvency Ratio | 0.12 | 0.19 | 0.22 | 0.36 | 0.28 |
| Operating Cash Flow Ratio | -0.20 | 0.25 | 0.22 | 0.33 | -0.23 |
| Short-Term Operating Cash Flow Coverage | -0.61 | 0.00 | 12.97 | -2.93 | -6270.97 |
| Net Current Asset Value | NT$ 2.21B | NT$ 2.05B | NT$ 1.94B | NT$ 1.67B | NT$ 1.34B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.16 | 0.01 | 0.01 | 0.01 | 0.01 |
| Debt-to-Equity Ratio | 0.36 | 0.02 | 0.03 | 0.02 | 0.02 |
| Debt-to-Capital Ratio | 0.27 | 0.02 | 0.03 | 0.02 | 0.02 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.34 | 2.05 | 2.08 | 1.78 | 2.01 |
| Debt Service Coverage Ratio | 0.49 | 53.56 | 13.76 | -3.65 | 143.14 |
| Interest Coverage Ratio | 58.75 | 39.33 | 141.45 | 214.56 | 82.14 |
| Debt to Market Cap | 0.20 | 0.00 | 0.01 | -0.05 | 0.00 |
| Interest Debt Per Share | 5.94 | 0.34 | 0.49 | 0.39 | 0.29 |
| Net Debt to EBITDA | 0.34 | -0.67 | -1.43 | -1.00 | -0.55 |
| Profitability Margins | |||||
| Gross Profit Margin | 12.57% | 15.17% | 12.82% | 15.36% | 13.12% |
| EBIT Margin | 6.77% | 8.31% | 7.15% | 9.80% | 5.56% |
| EBITDA Margin | 8.80% | 11.11% | 10.11% | 14.47% | 11.05% |
| Operating Profit Margin | 6.77% | 7.64% | 6.57% | 9.77% | 5.53% |
| Pretax Profit Margin | 5.30% | 8.12% | 7.10% | 9.76% | 5.49% |
| Net Profit Margin | 3.49% | 6.00% | 5.32% | 6.98% | 3.70% |
| Continuous Operations Profit Margin | 4.22% | 7.41% | 6.49% | 8.03% | 4.75% |
| Net Income Per EBT | 65.72% | 73.84% | 74.91% | 71.52% | 67.30% |
| EBT Per EBIT | 78.37% | 106.33% | 108.20% | 99.87% | 99.26% |
| Return on Assets (ROA) | 3.39% | 5.34% | 5.94% | 7.27% | 4.71% |
| Return on Equity (ROE) | 7.91% | 10.93% | 12.37% | 12.96% | 9.45% |
| Return on Capital Employed (ROCE) | 12.21% | 11.27% | 12.62% | 15.15% | 11.96% |
| Return on Invested Capital (ROIC) | 7.58% | 10.22% | 11.31% | 13.05% | 9.19% |
| Return on Tangible Assets | 3.39% | 5.34% | 5.95% | 7.28% | 4.71% |
| Earnings Yield | 4.42% | 4.81% | 4.31% | 10.41% | 7.62% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.08 | 2.33 | 2.74 | 2.86 | 3.35 |
| Payables Turnover | 3.82 | 2.45 | 2.84 | 4.16 | 3.46 |
| Inventory Turnover | 4.40 | 3.81 | 4.52 | 4.70 | 4.90 |
| Fixed Asset Turnover | 8.35 | 6.79 | 8.27 | 5.17 | 5.80 |
| Asset Turnover | 0.97 | 0.89 | 1.12 | 1.04 | 1.27 |
| Working Capital Turnover Ratio | 2.53 | 2.22 | 2.96 | 2.78 | 4.25 |
| Cash Conversion Cycle | 162.87 | 103.10 | 85.81 | 117.51 | 77.99 |
| Days of Sales Outstanding | 175.29 | 156.41 | 133.43 | 127.62 | 108.86 |
| Days of Inventory Outstanding | 83.02 | 95.75 | 80.80 | 77.64 | 74.47 |
| Days of Payables Outstanding | 95.44 | 149.07 | 128.42 | 87.76 | 105.34 |
| Operating Cycle | 258.31 | 252.17 | 214.23 | 205.27 | 183.34 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -3.49 | 3.37 | 3.07 | 3.00 | -2.54 |
| Free Cash Flow Per Share | -4.17 | 2.84 | 2.81 | 2.52 | -3.44 |
| Dividend Paid and CapEx Coverage Ratio | -1.41 | 1.66 | 1.74 | 1.84 | -1.22 |
| Capital Expenditure Coverage Ratio | -5.14 | 6.44 | 11.41 | 6.22 | -2.83 |
| Operating Cash Flow Coverage Ratio | -0.59 | 12.18 | 6.44 | 7.89 | -9.58 |
| Operating Cash Flow to Sales Ratio | -0.09 | 0.11 | 0.08 | 0.10 | -0.07 |
| Free Cash Flow Yield | -14.32% | 7.52% | 6.17% | 12.93% | -20.71% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 22.56 | 20.80 | 23.21 | 9.63 | 13.07 |
| Price-to-Sales (P/S) Ratio | 0.79 | 1.25 | 1.24 | 0.67 | 0.48 |
| Price-to-Book (P/B) Ratio | 1.79 | 2.27 | 2.87 | 1.25 | 1.24 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -6.98 | 13.31 | 16.22 | 7.73 | -4.83 |
| Price-to-Operating Cash Flow Ratio | -8.34 | 11.24 | 14.80 | 6.49 | -6.54 |
| Price-to-Earnings Growth (PEG) Ratio | -0.77 | -2.91 | -7.82 | 0.16 | 1.25 |
| Enterprise Value Multiple | 9.29 | 10.54 | 10.80 | 3.63 | 3.83 |
| Enterprise Value | 4.46B | 5.25B | 5.94B | 2.25B | 2.33B |
| EV to EBITDA | 9.29 | 10.54 | 10.80 | 3.63 | 3.83 |
| EV to Sales | 0.82 | 1.17 | 1.09 | 0.53 | 0.42 |
| EV to Free Cash Flow | -7.24 | 12.51 | 14.33 | 6.06 | -4.22 |
| EV to Operating Cash Flow | -8.65 | 10.56 | 13.07 | 5.09 | -5.71 |
| Tangible Book Value Per Share | 20.23 | 20.34 | 18.98 | 18.38 | 15.62 |
| Shareholders’ Equity Per Share | 16.27 | 16.67 | 15.84 | 15.62 | 13.39 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.09 | 0.09 | 0.18 | 0.23 |
| Revenue Per Share | 36.94 | 30.39 | 36.82 | 29.01 | 34.23 |
| Net Income Per Share | 1.29 | 1.82 | 1.96 | 2.02 | 1.27 |
| Tax Burden | 0.66 | 0.74 | 0.75 | 0.72 | 0.67 |
| Interest Burden | 0.78 | 0.98 | 0.99 | 1.00 | 0.99 |
| Research & Development to Revenue | 0.01 | 0.02 | 0.01 | 0.01 | 0.03 |
| SG&A to Revenue | 0.05 | 0.06 | 0.05 | 0.06 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -2.71 | 1.37 | 1.18 | 1.06 | -1.35 |
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