Lungyen Life Service Corporation(TW:5530)
NT$44.90-0.05 (-0.11%)
TW:5530
Lungyen Life Service Corporation financials statements
NT$44.90
At close:-0.05 (-0.11%)
Lungyen Life Service Corporation (5530) Ratios
Lungyen Life Service Corporation Ratios
TW:5530's free cash flow for Q2 2026 was NT$-159.28M. For the 2026 fiscal year, TW:5530's free cash flow was decreased by NT$-19.09M and operating cash flow was NT$-140.18M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.85 | 0.98 | 0.74 | 0.90 | 0.94 |
| Quick Ratio | 0.39 | 0.56 | 0.34 | 0.52 | 0.56 |
| Cash Ratio | 0.05 | 0.01 | 0.01 | 0.01 | 0.00 |
| Solvency Ratio | 0.03 | 0.04 | 0.03 | 0.03 | 0.04 |
| Operating Cash Flow Ratio | -0.02 | 0.01 | 0.02 | 0.08 | 0.06 |
| Short-Term Operating Cash Flow Coverage | -0.23 | 0.69 | 1.24 | 510.01 | 296.37 |
| Net Current Asset Value | NT$ -7.68B | NT$ -951.61M | NT$ -12.19B | NT$ -4.64B | NT$ -2.85B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.05 | 0.02 | 0.01 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.13 | 0.05 | 0.03 | 0.01 | 0.00 |
| Debt-to-Capital Ratio | 0.11 | 0.04 | 0.03 | 0.01 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.76 | 2.80 | 2.98 | 3.29 | 3.24 |
| Debt Service Coverage Ratio | 0.26 | 1.88 | 2.54 | 117.56 | 40.59 |
| Interest Coverage Ratio | 15.40 | 54.39 | 278.08 | 241.70 | 55.70 |
| Debt to Market Cap | 0.17 | 0.04 | 0.03 | 0.00 | 0.00 |
| Interest Debt Per Share | 8.64 | 2.87 | 1.70 | 0.44 | 0.16 |
| Net Debt to EBITDA | 1.15 | 0.25 | 0.16 | -0.17 | -0.04 |
| Profitability Margins | |||||
| Gross Profit Margin | 54.69% | 60.13% | 63.16% | 65.95% | 65.86% |
| EBIT Margin | 19.89% | 44.66% | 36.51% | 44.13% | 48.92% |
| EBITDA Margin | 26.94% | 51.15% | 41.96% | 48.74% | 53.54% |
| Operating Profit Margin | 19.89% | 23.21% | 26.37% | 44.71% | 49.96% |
| Pretax Profit Margin | 33.34% | 43.64% | 36.41% | 43.94% | 48.02% |
| Net Profit Margin | 28.58% | 38.65% | 29.51% | 33.52% | 39.80% |
| Continuous Operations Profit Margin | 28.58% | 38.74% | 30.50% | 37.47% | 38.87% |
| Net Income Per EBT | 85.71% | 88.56% | 81.05% | 76.28% | 82.88% |
| EBT Per EBIT | 167.64% | 188.04% | 138.07% | 98.29% | 96.12% |
| Return on Assets (ROA) | 1.47% | 2.19% | 1.73% | 1.99% | 2.11% |
| Return on Equity (ROE) | 4.05% | 6.15% | 5.16% | 6.54% | 6.83% |
| Return on Capital Employed (ROCE) | 2.80% | 3.65% | 4.56% | 8.15% | 7.90% |
| Return on Invested Capital (ROIC) | 2.14% | 3.12% | 3.72% | 6.81% | 6.77% |
| Return on Tangible Assets | 1.48% | 2.22% | 1.75% | 2.01% | 2.13% |
| Earnings Yield | 5.83% | 6.91% | 7.18% | 8.10% | 7.59% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.62 | 0.59 | 0.51 | 0.44 | 0.36 |
| Payables Turnover | 1.65 | 1.72 | 1.99 | 1.60 | 1.73 |
| Inventory Turnover | 0.08 | 0.08 | 0.08 | 0.08 | 0.07 |
| Fixed Asset Turnover | 0.53 | 0.54 | 0.54 | 0.53 | 0.52 |
| Asset Turnover | 0.05 | 0.06 | 0.06 | 0.06 | 0.05 |
| Working Capital Turnover Ratio | -0.97 | -0.65 | -0.50 | -1.10 | -1.36 |
| Cash Conversion Cycle | 4902.51 | 4774.67 | 4966.08 | 5294.94 | 5827.97 |
| Days of Sales Outstanding | 590.33 | 618.48 | 722.34 | 820.51 | 1015.63 |
| Days of Inventory Outstanding | 4532.80 | 4368.48 | 4426.94 | 4702.85 | 5022.99 |
| Days of Payables Outstanding | 220.61 | 212.28 | 183.20 | 228.42 | 210.65 |
| Operating Cycle | 5123.13 | 4986.95 | 5149.28 | 5523.36 | 6038.62 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -1.89 | 1.66 | 1.71 | 8.11 | 6.36 |
| Free Cash Flow Per Share | -2.37 | 1.20 | 0.81 | 6.52 | 4.57 |
| Dividend Paid and CapEx Coverage Ratio | -3.85 | 3.61 | 1.95 | 2.91 | 2.13 |
| Capital Expenditure Coverage Ratio | -3.85 | 3.61 | 1.95 | 5.11 | 3.56 |
| Operating Cash Flow Coverage Ratio | -0.22 | 0.59 | 1.01 | 19.14 | 75.59 |
| Operating Cash Flow to Sales Ratio | -0.20 | 0.17 | 0.17 | 0.86 | 0.75 |
| Free Cash Flow Yield | -5.03% | 2.17% | 2.03% | 16.71% | 10.32% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 17.16 | 14.46 | 13.92 | 12.36 | 13.18 |
| Price-to-Sales (P/S) Ratio | 4.90 | 5.60 | 4.11 | 4.14 | 5.24 |
| Price-to-Book (P/B) Ratio | 0.70 | 0.89 | 0.72 | 0.81 | 0.90 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -19.88 | 46.13 | 49.27 | 5.99 | 9.69 |
| Price-to-Operating Cash Flow Ratio | -25.04 | 33.35 | 23.50 | 4.82 | 6.97 |
| Price-to-Earnings Growth (PEG) Ratio | -0.61 | 0.44 | -1.57 | -2.08 | 0.98 |
| Enterprise Value Multiple | 19.36 | 11.19 | 9.96 | 8.32 | 9.74 |
| Enterprise Value | 21.11B | 23.81B | 17.12B | 16.08B | 18.52B |
| EV to EBITDA | 19.36 | 11.19 | 9.96 | 8.32 | 9.74 |
| EV to Sales | 5.22 | 5.72 | 4.18 | 4.06 | 5.22 |
| EV to Free Cash Flow | -21.13 | 47.19 | 50.08 | 5.87 | 9.65 |
| EV to Operating Cash Flow | -26.63 | 34.12 | 23.89 | 4.72 | 6.94 |
| Tangible Book Value Per Share | 65.98 | 60.67 | 54.17 | 49.40 | 51.43 |
| Shareholders’ Equity Per Share | 67.86 | 62.26 | 55.73 | 48.33 | 49.27 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.14 | 0.11 | 0.16 | 0.16 | 0.14 |
| Revenue Per Share | 9.62 | 9.90 | 9.75 | 9.44 | 8.45 |
| Net Income Per Share | 2.75 | 3.83 | 2.88 | 3.16 | 3.36 |
| Tax Burden | 0.86 | 0.89 | 0.81 | 0.76 | 0.83 |
| Interest Burden | 1.68 | 0.98 | 1.00 | 1.00 | 0.98 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.39 | 0.36 | 0.38 | 0.36 | 0.35 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.69 | 0.38 | 0.59 | 1.96 | 1.57 |
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