LIANYOU METALS CO.,LTD.(TW:7610)
NT$1,245.00+10.00 (+8.26%)
TW:7610
LIANYOU METALS CO.,LTD. financials statements
NT$1,245.00
At close:+10.00 (+8.26%)
LIANYOU METALS CO.,LTD. (7610) Ratios
LIANYOU METALS CO.,LTD. Ratios
TW:7610's free cash flow for Q2 2026 was NT$-551.05M. For the 2026 fiscal year, TW:7610's free cash flow was decreased by NT$-473.77M and operating cash flow was NT$-77.28M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Mar 25 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.97 | 1.27 | 1.05 | 1.41 | 1.88 |
| Quick Ratio | 0.92 | 0.55 | 0.44 | 0.38 | 0.88 |
| Cash Ratio | 0.30 | 0.14 | 0.07 | 0.04 | 0.51 |
| Solvency Ratio | 0.23 | 0.10 | 0.06 | 0.15 | 0.24 |
| Operating Cash Flow Ratio | -0.41 | 0.25 | -0.22 | 0.01 | -0.09 |
| Short-Term Operating Cash Flow Coverage | -0.61 | 0.35 | -0.79 | 0.03 | -0.21 |
| Net Current Asset Value | NT$ 317.55M | NT$ -338.45M | NT$ -70.15M | NT$ -261.95M | NT$ 72.44M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.37 | 0.50 | 0.40 | 0.47 | 0.31 |
| Debt-to-Equity Ratio | 0.71 | 1.18 | 0.84 | 1.24 | 0.59 |
| Debt-to-Capital Ratio | 0.41 | 0.54 | 0.46 | 0.55 | 0.37 |
| Long-Term Debt-to-Capital Ratio | 0.24 | 0.38 | 0.12 | 0.17 | 0.22 |
| Financial Leverage Ratio | 1.90 | 2.38 | 2.11 | 2.67 | 1.90 |
| Debt Service Coverage Ratio | 0.56 | 0.28 | 0.31 | 0.76 | 0.88 |
| Interest Coverage Ratio | 11.02 | 3.88 | 0.90 | 16.48 | 14.54 |
| Debt to Market Cap | 0.18 | 0.51 | 0.16 | 0.16 | 0.13 |
| Interest Debt Per Share | 26.19 | 22.58 | 16.77 | 16.93 | 7.38 |
| Net Debt to EBITDA | 2.11 | 6.42 | 8.93 | 3.99 | 1.05 |
| Profitability Margins | |||||
| Gross Profit Margin | 30.78% | 11.97% | 8.93% | 28.06% | 29.99% |
| EBIT Margin | 23.59% | 7.47% | 2.06% | 17.37% | 20.98% |
| EBITDA Margin | 29.13% | 12.10% | 6.99% | 22.74% | 25.52% |
| Operating Profit Margin | 22.01% | 5.72% | 1.72% | 18.40% | 20.52% |
| Pretax Profit Margin | 21.59% | 6.00% | 0.15% | 16.25% | 19.57% |
| Net Profit Margin | 17.16% | 5.34% | 0.44% | 13.10% | 15.59% |
| Continuous Operations Profit Margin | 17.16% | 5.34% | 0.44% | 13.10% | 15.59% |
| Net Income Per EBT | 79.50% | 89.04% | 286.21% | 80.60% | 79.70% |
| EBT Per EBIT | 98.11% | 104.82% | 8.87% | 88.35% | 95.35% |
| Return on Assets (ROA) | 7.98% | 3.10% | 0.26% | 6.57% | 9.00% |
| Return on Equity (ROE) | 15.12% | 7.39% | 0.54% | 17.54% | 17.14% |
| Return on Capital Employed (ROCE) | 14.43% | 4.86% | 1.87% | 12.96% | 17.10% |
| Return on Invested Capital (ROIC) | 8.97% | 3.23% | 1.16% | 8.82% | 11.28% |
| Return on Tangible Assets | 7.99% | 3.11% | 0.26% | 6.57% | 9.01% |
| Earnings Yield | 3.83% | 3.20% | 0.21% | 5.24% | 4.10% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.52 | 20.28 | 5.84 | 7.52 | 8.25 |
| Payables Turnover | 7.40 | 11.71 | 5.51 | 3.14 | 3.59 |
| Inventory Turnover | 1.05 | 2.24 | 1.92 | 1.22 | 1.31 |
| Fixed Asset Turnover | 1.12 | 1.00 | 1.16 | 0.87 | 1.42 |
| Asset Turnover | 0.46 | 0.58 | 0.59 | 0.50 | 0.58 |
| Working Capital Turnover Ratio | 2.78 | 11.00 | 10.25 | 3.64 | 3.54 |
| Cash Conversion Cycle | 345.46 | 149.42 | 186.60 | 231.67 | 221.97 |
| Days of Sales Outstanding | 48.51 | 18.00 | 62.48 | 48.53 | 44.26 |
| Days of Inventory Outstanding | 346.24 | 162.61 | 190.37 | 299.32 | 279.25 |
| Days of Payables Outstanding | 49.30 | 31.18 | 66.24 | 116.18 | 101.54 |
| Operating Cycle | 394.75 | 180.61 | 252.85 | 347.85 | 323.51 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -8.19 | 3.60 | -4.13 | 0.15 | -0.63 |
| Free Cash Flow Per Share | -13.25 | -4.75 | -7.87 | -4.02 | -2.31 |
| Dividend Paid and CapEx Coverage Ratio | -1.57 | 0.43 | -1.05 | 0.04 | -0.32 |
| Capital Expenditure Coverage Ratio | -1.62 | 0.43 | -1.11 | 0.04 | -0.38 |
| Operating Cash Flow Coverage Ratio | -0.32 | 0.16 | -0.25 | 0.01 | -0.09 |
| Operating Cash Flow to Sales Ratio | -0.26 | 0.14 | -0.17 | 0.01 | -0.05 |
| Free Cash Flow Yield | -9.27% | -10.97% | -15.80% | -8.91% | -4.57% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 26.09 | 31.19 | 452.64 | 21.36 | 24.34 |
| Price-to-Sales (P/S) Ratio | 4.48 | 1.67 | 2.07 | 2.50 | 3.80 |
| Price-to-Book (P/B) Ratio | 3.95 | 2.31 | 2.57 | 3.35 | 4.18 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -10.79 | -9.12 | -6.33 | -11.23 | -21.88 |
| Price-to-Operating Cash Flow Ratio | -17.46 | 12.04 | -12.05 | 303.06 | -80.13 |
| Price-to-Earnings Growth (PEG) Ratio | 0.09 | 0.03 | -4.78 | 14.81 | -1.32 |
| Enterprise Value Multiple | 17.49 | 20.21 | 38.49 | 14.98 | 15.96 |
| Enterprise Value | 7.16B | 2.69B | 2.47B | 2.04B | 1.63B |
| EV to EBITDA | 17.49 | 20.21 | 38.49 | 14.98 | 15.96 |
| EV to Sales | 5.09 | 2.45 | 2.69 | 3.41 | 4.07 |
| EV to Free Cash Flow | -12.27 | -13.37 | -8.24 | -15.30 | -23.42 |
| EV to Operating Cash Flow | -19.85 | 17.65 | -15.70 | 413.06 | -85.77 |
| Tangible Book Value Per Share | 36.59 | 18.69 | 19.35 | 13.44 | 12.08 |
| Shareholders’ Equity Per Share | 36.24 | 18.78 | 19.38 | 13.47 | 12.11 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.11 | -1.86 | 0.19 | 0.20 |
| Revenue Per Share | 31.92 | 25.98 | 24.09 | 18.03 | 13.31 |
| Net Income Per Share | 5.48 | 1.39 | 0.11 | 2.36 | 2.08 |
| Tax Burden | 0.79 | 0.89 | 2.86 | 0.81 | 0.80 |
| Interest Burden | 0.92 | 0.80 | 0.07 | 0.94 | 0.93 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.08 | 0.06 | 0.06 | 0.08 | 0.09 |
| Stock-Based Compensation to Revenue | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.19 | 2.31 | -112.23 | 0.06 | -0.30 |
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