Lion Travel Service Co Ltd (2731) - Cash Flow Conversion Efficiency

Latest as of March 2026: 0.143x

Based on the latest financial reports, Lion Travel Service Co Ltd (2731) has a cash flow conversion efficiency ratio of 0.143x as of March 2026. Cash flow conversion efficiency measures how effectively a company's net assets (equity) generate operating cash flow. It is calculated by dividing operating cash flow (NT$805.80 Million ≈ $25.39 Million USD) by net assets (NT$5.62 Billion ≈ $177.18 Million USD). A higher ratio indicates that the company is more efficient at using its equity to generate cash flow from its core operations. See 2731 net asset quality index to measure how much of total assets are equity-financed.

Lion Travel Service Co Ltd - Cash Flow Conversion Efficiency Trend (2010–2025)

This chart illustrates how Lion Travel Service Co Ltd's cash flow conversion efficiency has evolved over time, based on yearly financial data. Check how high is Lion Travel Service Co Ltd's earnings quality to evaluate the quality of earnings relative to operating cash generation.

Lion Travel Service Co Ltd Competitors by Cash Flow Conversion Efficiency

The table below lists competitors of Lion Travel Service Co Ltd ranked by their cash flow conversion efficiency.

Company	Cash Flow Conversion Efficiency
ZheJiang Haers Vacuum Containers Co Ltd SHE:002615	0.076x
Beijing Yuanlong Yato Culture Dissemination Co Ltd SHE:002878	-0.096x
Nam Long Investment Corp VN:NLG	0.009x
VST Industries Limited NSE:VSTIND	0.048x
Aprogen KIC Inc KO:007460	-0.041x
GHCL Limited NSE:GHCL	0.091x
Groupe Guillin SA PA:ALGIL	0.100x
Medistim ASA OL:MEDI	0.098x

Annual Cash Flow Conversion Efficiency for Lion Travel Service Co Ltd (2010–2025)

The table below shows the annual cash flow conversion efficiency of Lion Travel Service Co Ltd from 2010 to 2025. For the full company profile with market capitalisation and key ratios, see 2731 stock market capitalisation.

Year	Net Assets	Operating Cash Flow	Cash Flow Conversion Efficiency	Change
2025-12-31	NT$5.23 Billion ≈ $164.92 Million	NT$2.47 Billion ≈ $77.81 Million	0.472x	-27.07%
2024-12-31	NT$4.19 Billion ≈ $132.11 Million	NT$2.71 Billion ≈ $85.46 Million	0.647x	+93.08%
2023-12-31	NT$3.82 Billion ≈ $120.42 Million	NT$1.28 Billion ≈ $40.35 Million	0.335x	+110.64%
2022-12-31	NT$1.43 Billion ≈ $45.11 Million	NT$227.74 Million ≈ $7.18 Million	0.159x	+182.31%
2021-12-31	NT$1.63 Billion ≈ $51.48 Million	NT$-315.80 Million ≈ $-9.95 Million	-0.193x	+76.98%
2020-12-31	NT$1.71 Billion ≈ $54.03 Million	NT$-1.44 Billion ≈ $-45.36 Million	-0.840x	-241.96%
2019-12-31	NT$2.26 Billion ≈ $71.35 Million	NT$1.34 Billion ≈ $42.20 Million	0.591x	+20988.16%
2018-12-31	NT$2.27 Billion ≈ $71.43 Million	NT$-6.42 Million ≈ $-202.27K	-0.003x	-101.05%
2017-12-31	NT$2.35 Billion ≈ $73.94 Million	NT$633.67 Million ≈ $19.96 Million	0.270x	-16.83%
2016-12-31	NT$2.13 Billion ≈ $67.16 Million	NT$692.01 Million ≈ $21.80 Million	0.325x	-5.01%
2015-12-31	NT$2.22 Billion ≈ $69.83 Million	NT$757.44 Million ≈ $23.86 Million	0.342x	+14.14%
2014-12-31	NT$2.09 Billion ≈ $65.78 Million	NT$625.07 Million ≈ $19.69 Million	0.299x	+9.36%
2013-12-31	NT$2.01 Billion ≈ $63.28 Million	NT$549.86 Million ≈ $17.32 Million	0.274x	+11.92%
2012-12-31	NT$1.10 Billion ≈ $34.53 Million	NT$268.11 Million ≈ $8.45 Million	0.245x	-69.86%
2011-12-31	NT$552.80 Million ≈ $17.42 Million	NT$448.65 Million ≈ $14.14 Million	0.812x	+180.84%
2010-12-31	NT$570.83 Million ≈ $17.98 Million	NT$164.97 Million ≈ $5.20 Million	0.289x	--

About Lion Travel Service Co Ltd

TW:2731 Taiwan Travel Services

Market Cap

$429.06 Million

NT$13.62 Billion TWD

Market Cap Rank

#12794 Global

#500 in Taiwan

Share Price

NT$146.00

Change (1 day)

+2.10%

52-Week Range

NT$143.00 - NT$184.00

All Time High

NT$193.50