LFA Co Ltd

LFA Co Ltd maintains a strong liquidity position, with a current ratio of 1.7 and cash and equivalents amounting to TWD 344.12 million, which supports its short-term obligations. The company's debt-to-equity ratio is 0.16, indicating a conservative capital structure with limited leverage. The liquidity FPT score further confirms the company's robust liquidity profile, with no immediate filing-based liquidity flags detected.

In terms of profitability, LFA Co Ltd reports a return on equity (ROE) of 7.02% and a return on assets (ROA) of 4.63%, which are in line with the industry's preferred metrics for performance evaluation. The company's operating margin is 18.07% (operating income of TWD 102.44 million on revenue of TWD 567.02 million), suggesting efficient cost management and strong operational performance.

The company's revenue is concentrated in a single business segment, as disclosed in its financials, with no geographic diversification provided in the available data. This lack of segment and geographic diversification may expose the company to higher concentration risk, particularly in the event of regional economic downturns or supply chain disruptions.

Looking ahead, the company is expected to maintain a stable growth trajectory, with no significant revenue deltas projected for the current or next fiscal year. The company's free cash flow of TWD 74.74 million and operating cash flow of TWD 158.03 million support its ability to fund operations and potentially invest in future growth.

Risk factors for LFA Co Ltd are currently assessed as low, with no immediate filing-based liquidity or dilution flags detected. The company's dilution potential is also low, with no near-term pressure expected, and no recent issuance or ATM/shelf disclosures indicating a need for additional capital.

Recent filings and transcripts do not indicate any material events or strategic shifts for LFA Co Ltd. The company's financials remain stable, with no significant changes in its capital structure or profitability metrics.

Debt-to-equity ratio of 0.16 is well below the 0.41 cohort median, reflecting a conservative and stable capital structure.

Low dilution, liquidity, and credit risk flags suggest a stable operational environment with minimal immediate financial threats.

Free cash flow turned negative at TWD -152.3 million, reversing the positive TWD 206.0 million generated in the prior period.

Four-year revenue CAGR of -13.9% demonstrates a persistent and long-term downward trend in business scale.

Revenue TWD 567.0M; Operating income TWD 102.4M.

• ▍Revenue TWD 567.0M
• ▍Operating income TWD 102.4M
• ▍Net margin 20.5%

Revenue TWD 637.4M; Operating income TWD 129.4M.

• ▍Revenue TWD 637.4M
• ▍Operating income TWD 129.4M
• ▍Net margin 18.9%

Revenue TWD 2.16B, −3,8% YoY; Operating income +57,9% YoY.

• ▍Revenue TWD 2.16B, −3,8% YoY
• ▍Operating income +57,9% YoY
• ▍Net income −18,4% YoY
• ▍Free cash flow −167,6% YoY
• ▍Net margin 12.0%

Revenue TWD 2.24B, −23,1% YoY; Operating income −45,1% YoY.

• ▍Revenue TWD 2.24B, −23,1% YoY
• ▍Operating income −45,1% YoY
• ▍Net income +38,3% YoY
• ▍Free cash flow +111,6% YoY
• ▍Net margin 14.2%

Revenue TWD 2.92B; Operating income TWD 510.1M.

• ▍Revenue TWD 2.92B
• ▍Operating income TWD 510.1M
• ▍Net margin 7.9%