Nan Ren Lake Leisure Amusement Co. Ltd.(TW:5905)
NT$6.23-0.06 (-0.95%)
TW:5905
Nan Ren Lake Leisure Amusement Co. Ltd. financials statements
NT$6.23
At close:-0.06 (-0.95%)
Nan Ren Lake Leisure Amusement Co. Ltd. (5905) Ratios
Nan Ren Lake Leisure Amusement Co. Ltd. Ratios
TW:5905's free cash flow for Q2 2026 was NT$873.82M. For the 2026 fiscal year, TW:5905's free cash flow was decreased by NT$-3.07M and operating cash flow was NT$876.89M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Mar 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.01 | 1.28 | 1.09 | 2.09 | 1.42 |
| Quick Ratio | 0.46 | 0.75 | 0.77 | 1.60 | 1.08 |
| Cash Ratio | 0.15 | 0.43 | 0.49 | 0.98 | 0.78 |
| Solvency Ratio | 0.01 | 0.02 | 0.04 | 0.02 | 0.03 |
| Operating Cash Flow Ratio | -0.12 | -0.10 | -0.05 | -0.17 | 0.03 |
| Short-Term Operating Cash Flow Coverage | -0.20 | -0.18 | -0.08 | -0.47 | 0.05 |
| Net Current Asset Value | NT$ -2.72B | NT$ -2.24B | NT$ -2.20B | NT$ -3.26B | NT$ -2.18B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.45 | 0.43 | 0.46 | 0.52 | 0.50 |
| Debt-to-Equity Ratio | 1.40 | 1.28 | 1.41 | 1.76 | 1.54 |
| Debt-to-Capital Ratio | 0.58 | 0.56 | 0.59 | 0.64 | 0.61 |
| Long-Term Debt-to-Capital Ratio | 0.23 | 0.25 | 0.17 | 0.48 | 0.25 |
| Financial Leverage Ratio | 3.10 | 2.93 | 3.10 | 3.39 | 3.07 |
| Debt Service Coverage Ratio | 0.05 | 0.10 | 0.14 | 0.34 | 0.14 |
| Interest Coverage Ratio | -2.54 | -2.98 | -1.75 | -3.68 | -9.59 |
| Debt to Market Cap | 0.89 | 0.55 | 0.66 | 1.09 | 0.58 |
| Interest Debt Per Share | 14.28 | 14.29 | 15.25 | 22.05 | 18.17 |
| Net Debt to EBITDA | 37.55 | 25.94 | 13.24 | 27.88 | 27.22 |
| Profitability Margins | |||||
| Gross Profit Margin | 73.03% | 73.83% | 78.00% | 69.61% | 66.20% |
| EBIT Margin | -13.92% | -13.27% | -1.84% | -16.39% | -21.68% |
| EBITDA Margin | 8.71% | 11.08% | 18.06% | 13.31% | 10.23% |
| Operating Profit Margin | -13.92% | -17.29% | -8.96% | -16.39% | -21.68% |
| Pretax Profit Margin | -30.34% | -15.78% | -4.76% | -20.84% | -23.94% |
| Net Profit Margin | -16.21% | -13.45% | -3.48% | -17.91% | -17.94% |
| Continuous Operations Profit Margin | -32.25% | -15.12% | -2.44% | -17.84% | -19.42% |
| Net Income Per EBT | 53.42% | 85.25% | 73.02% | 85.90% | 74.95% |
| EBT Per EBIT | 217.99% | 91.28% | 53.16% | 127.20% | 110.43% |
| Return on Assets (ROA) | -2.01% | -1.58% | -0.46% | -1.90% | -2.13% |
| Return on Equity (ROE) | -6.25% | -4.65% | -1.41% | -6.43% | -6.54% |
| Return on Capital Employed (ROCE) | -2.40% | -2.62% | -1.66% | -1.99% | -3.30% |
| Return on Invested Capital (ROIC) | -1.94% | -2.13% | -0.66% | -1.60% | -2.29% |
| Return on Tangible Assets | -2.49% | -1.77% | -0.51% | -2.12% | -2.50% |
| Earnings Yield | -6.92% | -3.56% | -1.17% | -6.61% | -5.37% |
| Efficiency Ratios | |||||
| Receivables Turnover | 15.67 | 19.59 | 14.24 | 13.99 | 11.90 |
| Payables Turnover | 1.95 | 1.94 | 1.18 | 1.63 | 1.37 |
| Inventory Turnover | 0.22 | 0.26 | 0.30 | 0.51 | 0.53 |
| Fixed Asset Turnover | 0.34 | 0.27 | 0.30 | 0.19 | 0.27 |
| Asset Turnover | 0.12 | 0.12 | 0.13 | 0.11 | 0.12 |
| Working Capital Turnover Ratio | 3.96 | 2.62 | 1.43 | 1.01 | 1.64 |
| Cash Conversion Cycle | 1521.23 | 1239.08 | 922.53 | 511.98 | 457.75 |
| Days of Sales Outstanding | 23.29 | 18.64 | 25.63 | 26.10 | 30.67 |
| Days of Inventory Outstanding | 1685.24 | 1408.39 | 1206.80 | 709.82 | 693.80 |
| Days of Payables Outstanding | 187.30 | 187.95 | 309.89 | 223.93 | 266.72 |
| Operating Cycle | 1708.53 | 1427.03 | 1232.43 | 735.91 | 724.47 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -1.02 | -0.75 | -0.51 | -0.92 | 0.22 |
| Free Cash Flow Per Share | -2.46 | -1.57 | -5.49 | -6.81 | -1.73 |
| Dividend Paid and CapEx Coverage Ratio | -0.71 | -0.91 | -0.10 | -0.16 | 0.10 |
| Capital Expenditure Coverage Ratio | -0.71 | -0.91 | -0.10 | -0.16 | 0.11 |
| Operating Cash Flow Coverage Ratio | -0.07 | -0.05 | -0.03 | -0.04 | 0.01 |
| Operating Cash Flow to Sales Ratio | -0.26 | -0.20 | -0.12 | -0.21 | 0.05 |
| Free Cash Flow Yield | -27.03% | -10.92% | -42.93% | -56.51% | -12.11% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -14.46 | -28.24 | -85.33 | -15.06 | -18.53 |
| Price-to-Sales (P/S) Ratio | 2.34 | 3.78 | 2.97 | 2.71 | 3.34 |
| Price-to-Book (P/B) Ratio | 0.90 | 1.30 | 1.20 | 0.97 | 1.22 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -3.70 | -9.16 | -2.33 | -1.77 | -8.26 |
| Price-to-Operating Cash Flow Ratio | -8.94 | -19.19 | -24.95 | -13.10 | 64.33 |
| Price-to-Earnings Growth (PEG) Ratio | -0.61 | -0.12 | 1.05 | -3.87 | 0.05 |
| Enterprise Value Multiple | 64.44 | 60.03 | 29.68 | 48.22 | 59.89 |
| Enterprise Value | 6.03B | 6.51B | 5.77B | 6.20B | 4.97B |
| EV to EBITDA | 64.44 | 60.03 | 29.68 | 48.22 | 59.89 |
| EV to Sales | 5.62 | 6.65 | 5.36 | 6.42 | 6.13 |
| EV to Free Cash Flow | -8.86 | -16.13 | -4.21 | -4.19 | -15.14 |
| EV to Operating Cash Flow | -21.42 | -33.80 | -45.05 | -31.05 | 117.91 |
| Tangible Book Value Per Share | 6.60 | 10.99 | 9.81 | 15.37 | 12.78 |
| Shareholders’ Equity Per Share | 10.08 | 11.04 | 10.64 | 12.40 | 11.71 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.06 | 0.04 | 0.49 | 0.14 | 0.19 |
| Revenue Per Share | 3.89 | 3.81 | 4.31 | 4.45 | 4.27 |
| Net Income Per Share | -0.63 | -0.51 | -0.15 | -0.80 | -0.77 |
| Tax Burden | 0.53 | 0.85 | 0.73 | 0.86 | 0.75 |
| Interest Burden | 2.18 | 1.19 | 2.59 | 1.27 | 1.10 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.87 | 0.91 | 0.87 | 0.91 | 0.98 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.86 | 1.25 | 2.50 | 0.99 | -0.22 |
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