Luminescence Technology Corp.(TW:6729)
NT$51.50-2.60 (-2.83%)
TW:6729
Luminescence Technology Corp. financials statements
NT$51.50
At close:-2.60 (-2.83%)
Luminescence Technology Corp. (6729) Ratios
Luminescence Technology Corp. Ratios
TW:6729's free cash flow for Q2 2026 was NT$-7.00K. For the 2026 fiscal year, TW:6729's free cash flow was decreased by NT$-2.24M and operating cash flow was NT$2.24M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 13.90 | 9.04 | 12.42 | 10.93 | 11.93 |
| Quick Ratio | 10.86 | 6.54 | 9.42 | 8.61 | 9.60 |
| Cash Ratio | 8.14 | 5.96 | 8.92 | 6.92 | 8.51 |
| Solvency Ratio | 1.09 | 0.89 | 0.76 | 1.23 | 1.25 |
| Operating Cash Flow Ratio | 1.59 | 1.06 | 1.47 | 1.44 | 1.64 |
| Short-Term Operating Cash Flow Coverage | 18.55 | 10.15 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | NT$ 272.53M | NT$ 206.13M | NT$ 217.78M | NT$ 265.03M | NT$ 249.04M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.02 | 0.08 | 0.01 | 0.02 |
| Debt-to-Equity Ratio | 0.01 | 0.02 | 0.10 | 0.01 | 0.02 |
| Debt-to-Capital Ratio | 0.01 | 0.02 | 0.09 | 0.01 | 0.02 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.08 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.07 | 1.11 | 1.17 | 1.09 | 1.09 |
| Debt Service Coverage Ratio | 12.42 | 9.93 | 148.86 | 355.92 | 296.47 |
| Interest Coverage Ratio | 105.95 | 49.67 | 38.84 | 220.25 | 107.86 |
| Debt to Market Cap | 0.00 | 0.01 | 0.07 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.17 | 0.29 | 1.28 | 0.18 | 0.28 |
| Net Debt to EBITDA | -5.89 | -4.80 | -3.54 | -4.04 | -5.07 |
| Profitability Margins | |||||
| Gross Profit Margin | 57.53% | 59.51% | 69.04% | 71.29% | 71.04% |
| EBIT Margin | 14.26% | 16.73% | 33.56% | 29.36% | 22.08% |
| EBITDA Margin | 22.49% | 27.84% | 46.36% | 42.12% | 36.39% |
| Operating Profit Margin | 14.26% | 12.14% | 11.03% | 22.45% | 12.86% |
| Pretax Profit Margin | 18.14% | 16.49% | 33.27% | 29.26% | 21.96% |
| Net Profit Margin | 15.11% | 15.40% | 29.21% | 23.41% | 20.93% |
| Continuous Operations Profit Margin | 15.11% | 15.40% | 29.21% | 23.41% | 20.93% |
| Net Income Per EBT | 83.33% | 93.43% | 87.79% | 80.00% | 95.30% |
| EBT Per EBIT | 127.21% | 135.83% | 301.55% | 130.37% | 170.74% |
| Return on Assets (ROA) | 4.86% | 4.95% | 7.69% | 6.91% | 6.08% |
| Return on Equity (ROE) | 5.22% | 5.47% | 9.00% | 7.57% | 6.63% |
| Return on Capital Employed (ROCE) | 4.84% | 4.22% | 3.08% | 7.16% | 4.00% |
| Return on Invested Capital (ROIC) | 4.02% | 3.91% | 2.70% | 5.68% | 3.78% |
| Return on Tangible Assets | 4.86% | 4.95% | 7.69% | 6.91% | 6.09% |
| Earnings Yield | 1.93% | 3.52% | 7.10% | 6.65% | 4.35% |
| Efficiency Ratios | |||||
| Receivables Turnover | 16.51 | 13.09 | 11.48 | 12.56 | 8.69 |
| Payables Turnover | 34.09 | 84.54 | 34.20 | 14.24 | 11.49 |
| Inventory Turnover | 0.84 | 0.69 | 0.47 | 0.49 | 0.55 |
| Fixed Asset Turnover | 1.30 | 1.04 | 0.95 | 1.60 | 1.35 |
| Asset Turnover | 0.32 | 0.32 | 0.26 | 0.30 | 0.29 |
| Working Capital Turnover Ratio | 0.53 | 0.49 | 0.39 | 0.41 | 0.42 |
| Cash Conversion Cycle | 447.45 | 552.70 | 799.18 | 745.66 | 669.86 |
| Days of Sales Outstanding | 22.11 | 27.88 | 31.79 | 29.06 | 42.00 |
| Days of Inventory Outstanding | 436.05 | 529.13 | 778.06 | 742.24 | 659.63 |
| Days of Payables Outstanding | 10.71 | 4.32 | 10.67 | 25.64 | 31.77 |
| Operating Cycle | 458.16 | 557.02 | 809.85 | 771.30 | 701.63 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.34 | 1.12 | 1.28 | 1.55 | 1.52 |
| Free Cash Flow Per Share | 1.29 | 0.79 | -0.75 | 1.38 | 1.40 |
| Dividend Paid and CapEx Coverage Ratio | 1.37 | 0.84 | 0.36 | 1.64 | 1.36 |
| Capital Expenditure Coverage Ratio | 29.31 | 3.47 | 0.63 | 9.20 | 12.90 |
| Operating Cash Flow Coverage Ratio | 7.95 | 3.96 | 1.01 | 8.86 | 5.47 |
| Operating Cash Flow to Sales Ratio | 0.27 | 0.25 | 0.32 | 0.36 | 0.37 |
| Free Cash Flow Yield | 3.28% | 4.04% | -4.59% | 9.16% | 7.03% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 51.71 | 28.48 | 14.14 | 15.10 | 22.87 |
| Price-to-Sales (P/S) Ratio | 7.82 | 4.38 | 4.11 | 3.52 | 4.82 |
| Price-to-Book (P/B) Ratio | 2.70 | 1.56 | 1.27 | 1.14 | 1.53 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 30.46 | 24.74 | -21.77 | 10.92 | 14.22 |
| Price-to-Operating Cash Flow Ratio | 29.42 | 17.60 | 12.77 | 9.73 | 13.12 |
| Price-to-Earnings Growth (PEG) Ratio | 5.10 | -0.70 | 0.88 | 1.01 | 0.09 |
| Enterprise Value Multiple | 28.89 | 10.93 | 5.34 | 4.32 | 8.17 |
| Enterprise Value | 840.05M | 343.50M | 248.17M | 196.46M | 308.93M |
| EV to EBITDA | 28.89 | 10.93 | 5.34 | 4.32 | 8.17 |
| EV to Sales | 6.50 | 3.04 | 2.47 | 1.82 | 2.97 |
| EV to Free Cash Flow | 25.30 | 17.19 | -13.09 | 5.65 | 8.77 |
| EV to Operating Cash Flow | 24.44 | 12.23 | 7.68 | 5.03 | 8.09 |
| Tangible Book Value Per Share | 14.56 | 12.63 | 12.94 | 13.27 | 13.05 |
| Shareholders’ Equity Per Share | 14.56 | 12.63 | 12.94 | 13.27 | 13.05 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.17 | 0.07 | 0.12 | 0.20 | 0.05 |
| Revenue Per Share | 5.02 | 4.49 | 3.99 | 4.29 | 4.13 |
| Net Income Per Share | 0.76 | 0.69 | 1.16 | 1.00 | 0.86 |
| Tax Burden | 0.83 | 0.93 | 0.88 | 0.80 | 0.95 |
| Interest Burden | 1.27 | 0.99 | 0.99 | 1.00 | 0.99 |
| Research & Development to Revenue | 0.13 | 0.17 | 0.18 | 0.14 | 0.22 |
| SG&A to Revenue | 0.30 | 0.36 | 0.40 | 0.35 | 0.36 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.76 | 1.61 | 0.97 | 1.54 | 1.75 |
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