2732—53

La Kaffa International Co Ltd

Restaurants & BarsVerified

Score breakdown

Profitability+32Sentiment+15Risk penalty-3Missing signals-3

Quality breakdown

Key fields100Profile38Conclusion82AI synthesis40Observations3

La Kaffa International Co Ltd (2732.TWO) is currently classified as Restaurants & Bars within Restaurants & Bars (Consumer Cyclicals). Classification confidence: 0.92 (verified market data). Capital structure on the latest snapshot: total assets 6,123,531,000 TWD, total equity 1,770,686,000, short-term debt 0, long-term debt 3,055,798,000. Net cash position is approximately -2,917,575,000 TWD. Profitability profile: revenue 4,299,913,000, gross profit 2,220,089,000, operating income 120,622,000, net income 50,239,000. Return on equity ~2.8%. Return on assets ~0.8%. Operating-cash-flow to net-income ratio is 11.48. Risk profile from automated assessment: liquidity risk medium, dilution risk low. Flags: Net cash is negative after subtracting total debt..

30-day price · 2732-1.70 (-2.5%)

Low$64.20High$70.10Close$65.10As of7 May, 00:00 UTC

Profile

CompanyLa Kaffa International Co Ltd

Ticker2732.TWO

SectorConsumer Cyclicals

BusinessCyclical Consumer Services

Industry groupCyclical Consumer Services

IndustryRestaurants & Bars

AI analysis

Business. La Kaffa International Co Ltd is classified under Consumer Cyclicals / Restaurants & Bars and appears profitable on the latest normalized snapshot.

Classification. Classification confidence is 0.92 based on verified market data; matched terms: Restaurants & Bars, Cyclical Consumer Services, Consumer Cyclicals.

Key takeaways

Return on equity is about 2.8%.
Debt to equity is about 1.73x.

Financial snapshot

PeriodHA-latest

CurrencyTWD

Revenue$4.30B

Gross profit$2.22B

Operating income$120.6M

Net income$50.2M

R&D—

SG&A—

D&A—

SBC—

Operating cash flow$576.9M

CapEx-$158.3M

Free cash flow$165.5M

Total assets$6.12B

Total liabilities$4.35B

Total equity$1.77B

Cash & equivalents$138.2M

Long-term debt$3.06B

Annual history (last 5)

PeriodRevenueOp IncomeNet IncomeFCF

FY0$4.30B$120.6M$50.2M$165.5M

FY-1$4.01B$229.3M$218.6M$155.6M

FY-2$4.10B$354.7M$292.3M$8.2M

FY-3$4.21B$339.2M$296.9M$235.8M

FY-4$4.18B$192.8M$135.6M$212.3M

PeriodGross %Op %Net %FCF %

FY0————

FY-1————

FY-2————

FY-3————

FY-4————

PeriodAssetsEquityCashDebt

FY0$6.12B$1.77B$138.2M—

FY-1$5.15B$1.96B$115.7M—

FY-2$5.01B$1.87B$213.6M—

FY-3$4.35B$1.85B$101.0M—

FY-4$4.17B$1.78B$110.3M—

PeriodOCFCapExFCFSBC

FY0$576.9M-$158.3M$165.5M—

FY-1$467.7M-$157.5M$155.6M—

FY-2$720.4M-$267.5M$8.2M—

FY-3$545.4M-$129.5M$235.8M—

FY-4$206.0M-$99.9M$212.3M—

Quarterly history (last 4)

PeriodRevenueOp IncomeNet IncomeFCF

FQ0$1.17B$32.6M$37.5M$54.9M

FQ-1$1.17B$42.7M$27.4M$101.0M

FQ-2$1.03B$24.7M-$26.6M$59.0M

FQ-3$933.4M$20.6M$11.9M$64.6M

FQ-4$963.7M$44.3M$28.4M-$12.0M

FQ-5$1.06B$83.0M$66.0M$129.9M

FQ-6$1.02B$72.8M$68.2M$126.0M

FQ-7$970.5M$29.3M$56.0M$76.1M

PeriodGross %Op %Net %FCF %

FQ0————

FQ-1————

FQ-2————

FQ-3————

FQ-4————

FQ-5————

FQ-6————

FQ-7————

PeriodAssetsEquityCashDebt

FQ0$6.12B$1.77B$138.2M—

FQ-1$5.42B$1.69B$141.9M—

FQ-2$5.34B$1.71B$91.9M—

FQ-3$5.22B$1.86B$269.4M—

FQ-4$5.15B$1.96B$115.7M—

FQ-5$5.37B$1.94B$102.7M—

FQ-6$5.07B$1.89B$102.5M—

FQ-7$5.08B$1.81B$136.6M—

PeriodOCFCapExFCFSBC

FQ0$576.9M-$158.3M$54.9M—

FQ-1$342.8M-$117.5M$101.0M—

FQ-2$179.9M-$69.2M$59.0M—

FQ-3$61.1M-$49.1M$64.6M—

FQ-4$467.7M-$157.5M-$12.0M—

FQ-5$353.7M-$127.3M$129.9M—

FQ-6$167.9M-$97.0M$126.0M—

FQ-7$42.0M-$65.2M$76.1M—

Valuation

Market price—

Market cap—

Enterprise value—

P/E—

Reported non-GAAP P/E—

EV/Revenue—

EV/Op income—

EV/OCF—

P/B—

P/Tangible book—

Tangible book$1.77B

Net cash-$2.92B

Current ratio1.1

Debt/Equity1.7

ROA0.8%

ROE2.8%

Cash conversion11.5%

CapEx/Revenue-3.7%

SBC/Revenue—

Asset intensity—

Dilution ratio0.0%

Risk assessment

Dilution riskLow

Liquidity riskMedium

Net cash is negative after subtracting total debt.

Industry benchmarks

Activity: Restaurants & Bars · cohort 3 companies

Metric2732Activity

Op margin2.8%31.3% medp25 27.3% · p75 38.7%bottom quartile

Net margin1.2%25.4% medp25 22.2% · p75 28.6%bottom quartile

Gross margin51.6%54.1% medp25 33.1% · p75 66.8%below median

CapEx / revenue-3.7%4.5% medp25 3.7% · p75 8.5%bottom quartile

Debt / equity173.0%-162.1% medp25 -1197.0% · p75 101.3%top quartile

Source data

Underlying data the analysis-pipeline pulls and audits. Fetch timestamps + content hashes show when each source was last refreshed.

Company fundamentalsperiod FQ-7 · history via verified-market-data

no public URL

2026-05-06 05:03 UTC#a3bb1445

Source: analysis-pipeline (hybrid)Generated: 2026-05-06 05:12 UTCJob: 0a3c9478