Lian Hong Art Company Limited(TW:6755)
NT$9.050.00 (0.00%)
TW:6755
Lian Hong Art Company Limited financials statements
NT$9.05
At close:0.00 (0.00%)
Lian Hong Art Company Limited (6755) Ratios
Lian Hong Art Company Limited Ratios
TW:6755's free cash flow for Q2 2026 was NT$-146.16M. For the 2026 fiscal year, TW:6755's free cash flow was decreased by NT$-68.09M and operating cash flow was NT$-78.07M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.04 | 1.06 | 1.15 | 1.50 | 1.39 |
| Quick Ratio | 0.87 | 0.89 | 0.95 | 1.23 | 1.11 |
| Cash Ratio | 0.13 | 0.15 | 0.15 | 0.34 | 0.23 |
| Solvency Ratio | 0.04 | 0.05 | 0.00 | 0.10 | 0.05 |
| Operating Cash Flow Ratio | 0.06 | 0.01 | 0.02 | 0.31 | 0.10 |
| Short-Term Operating Cash Flow Coverage | 0.12 | 0.01 | 0.04 | 0.68 | 0.30 |
| Net Current Asset Value | NT$ -152.92M | NT$ -122.34M | NT$ -54.73M | NT$ 238.93M | NT$ 397.36M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.39 | 0.37 | 0.35 | 0.32 | 0.27 |
| Debt-to-Equity Ratio | 1.36 | 1.26 | 1.07 | 0.85 | 0.85 |
| Debt-to-Capital Ratio | 0.58 | 0.56 | 0.52 | 0.46 | 0.46 |
| Long-Term Debt-to-Capital Ratio | 0.12 | 0.13 | 0.18 | 0.19 | 0.13 |
| Financial Leverage Ratio | 3.47 | 3.38 | 3.08 | 2.63 | 3.19 |
| Debt Service Coverage Ratio | 0.10 | 0.14 | 0.05 | 0.27 | 0.18 |
| Interest Coverage Ratio | 1.38 | 1.07 | -2.40 | 0.94 | 6.41 |
| Debt to Market Cap | 1.60 | 0.98 | 0.67 | 0.62 | 0.36 |
| Interest Debt Per Share | 29.58 | 27.79 | 22.03 | 19.46 | 18.17 |
| Net Debt to EBITDA | 6.99 | 4.89 | 20.78 | 1.95 | 2.82 |
| Profitability Margins | |||||
| Gross Profit Margin | 19.49% | 19.00% | 15.83% | 16.93% | 17.96% |
| EBIT Margin | 1.41% | 3.30% | -1.81% | 4.92% | 1.59% |
| EBITDA Margin | 4.86% | 6.57% | 1.40% | 7.91% | 3.61% |
| Operating Profit Margin | 1.41% | 1.23% | -3.05% | 0.66% | 1.74% |
| Pretax Profit Margin | 0.35% | 2.15% | -3.08% | 4.22% | 1.34% |
| Net Profit Margin | -0.42% | 1.17% | -2.84% | 2.63% | 0.85% |
| Continuous Operations Profit Margin | -0.60% | 0.94% | -3.01% | 1.99% | 0.77% |
| Net Income Per EBT | -118.86% | 54.21% | 92.17% | 62.30% | 63.56% |
| EBT Per EBIT | 24.88% | 175.25% | 101.06% | 641.04% | 77.33% |
| Return on Assets (ROA) | -0.38% | 1.01% | -2.54% | 2.74% | 1.07% |
| Return on Equity (ROE) | -1.32% | 3.42% | -7.84% | 7.21% | 3.42% |
| Return on Capital Employed (ROCE) | 3.52% | 2.83% | -6.25% | 1.31% | 5.39% |
| Return on Invested Capital (ROIC) | -3.05% | 0.66% | -3.74% | 0.43% | 2.01% |
| Return on Tangible Assets | -0.38% | 1.01% | -2.55% | 2.75% | 1.08% |
| Earnings Yield | -1.59% | 2.74% | -4.93% | 5.50% | 1.53% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.32 | 2.09 | 2.27 | 3.09 | 2.68 |
| Payables Turnover | 3.60 | 3.32 | 3.89 | 5.67 | 3.59 |
| Inventory Turnover | 6.94 | 6.94 | 6.53 | 6.62 | 6.22 |
| Fixed Asset Turnover | 3.52 | 3.26 | 3.03 | 4.38 | 9.74 |
| Asset Turnover | 0.91 | 0.87 | 0.90 | 1.04 | 1.26 |
| Working Capital Turnover Ratio | 31.58 | 16.38 | 5.74 | 4.18 | 4.76 |
| Cash Conversion Cycle | 108.28 | 117.04 | 122.54 | 108.80 | 93.49 |
| Days of Sales Outstanding | 157.06 | 174.45 | 160.44 | 118.00 | 136.45 |
| Days of Inventory Outstanding | 52.59 | 52.57 | 55.86 | 55.17 | 58.70 |
| Days of Payables Outstanding | 101.37 | 109.98 | 93.76 | 64.37 | 101.65 |
| Operating Cycle | 209.65 | 227.02 | 216.31 | 173.17 | 195.14 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.97 | 0.32 | 0.59 | 8.66 | 4.11 |
| Free Cash Flow Per Share | 0.10 | -2.78 | -6.18 | 2.52 | 0.50 |
| Dividend Paid and CapEx Coverage Ratio | 1.03 | 0.10 | 0.08 | 1.26 | 0.58 |
| Capital Expenditure Coverage Ratio | 1.03 | 0.10 | 0.09 | 1.41 | 1.14 |
| Operating Cash Flow Coverage Ratio | 0.10 | 0.01 | 0.03 | 0.45 | 0.23 |
| Operating Cash Flow to Sales Ratio | 0.04 | 0.01 | 0.01 | 0.14 | 0.05 |
| Free Cash Flow Yield | 0.55% | -10.33% | -19.50% | 8.55% | 1.06% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -63.04 | 36.35 | -20.32 | 18.17 | 65.78 |
| Price-to-Sales (P/S) Ratio | 0.26 | 0.43 | 0.58 | 0.48 | 0.56 |
| Price-to-Book (P/B) Ratio | 0.83 | 1.25 | 1.59 | 1.31 | 2.23 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 182.11 | -9.68 | -5.13 | 11.70 | 94.39 |
| Price-to-Operating Cash Flow Ratio | 5.94 | 84.23 | 53.46 | 3.40 | 11.52 |
| Price-to-Earnings Growth (PEG) Ratio | 0.46 | -0.25 | 0.10 | 0.15 | -0.73 |
| Enterprise Value Multiple | 12.42 | 11.37 | 61.88 | 7.99 | 18.26 |
| Enterprise Value | 1.61B | 1.88B | 1.88B | 1.52B | 2.16B |
| EV to EBITDA | 12.42 | 11.37 | 61.88 | 7.99 | 18.26 |
| EV to Sales | 0.60 | 0.75 | 0.87 | 0.63 | 0.66 |
| EV to Free Cash Flow | 417.01 | -16.99 | -7.72 | 15.47 | 111.65 |
| EV to Operating Cash Flow | 13.60 | 147.83 | 80.49 | 4.50 | 13.63 |
| Tangible Book Value Per Share | 20.98 | 21.54 | 20.08 | 22.82 | 21.89 |
| Shareholders’ Equity Per Share | 21.18 | 21.55 | 19.92 | 22.47 | 21.21 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 2.69 | 0.56 | 0.02 | 0.53 | 0.43 |
| Revenue Per Share | 66.96 | 63.22 | 55.01 | 61.55 | 85.02 |
| Net Income Per Share | -0.28 | 0.74 | -1.56 | 1.62 | 0.73 |
| Tax Burden | -1.19 | 0.54 | 0.92 | 0.62 | 0.64 |
| Interest Burden | 0.25 | 0.65 | 1.70 | 0.86 | 0.85 |
| Research & Development to Revenue | 0.08 | 0.08 | 0.09 | 0.08 | 0.06 |
| SG&A to Revenue | 0.11 | 0.10 | 0.10 | 0.09 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 12.62 | 0.23 | -0.35 | 5.35 | 5.66 |
Currency in TWD
