Lion Travel Service Co Ltd (2731) — Financial Flexibility Index

Latest as of March 2026: 0.10x

Lion Travel Service Co Ltd (2731) has a Financial Flexibility Index of 0.10x as of March 2026. Free cash flow of NT$843.43 Million (operating CF NT$805.80 Million minus capex NT$37.62 Million) represents 0% of total liabilities (NT$8.20 Billion). Check Lion Travel Service Co Ltd investment reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Financial Flexibility Index

0.10x
Free Cash Flow / Total Liabilities

Free Cash Flow

NT$843.43 Million
Operating CF − Capex

Total Liabilities

NT$8.20 Billion
TWD

Capital Expenditures

NT$37.62 Million
TWD

Lion Travel Service Co Ltd Financial Flexibility Index (2010–2025)

Historical Financial Flexibility Index trend for Lion Travel Service Co Ltd across 16 annual periods. For the full cash flow conversion analysis, see 2731 operating cash flow.

Annual Financial Flexibility Index for Lion Travel Service Co Ltd (2010–2025)

Year-by-year free cash flow to debt coverage for Lion Travel Service Co Ltd. Explore 2731 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Year Flexibility Index Free Cash Flow (TWD) Operating CF Total Liabilities YoY Change
2025 0.36x NT$2.60 Billion NT$2.47 Billion NT$7.29 Billion ▼ -24.2%
2024 0.47x NT$2.94 Billion NT$2.71 Billion NT$6.26 Billion ▲ +83.3%
2023 0.26x NT$1.45 Billion NT$1.28 Billion NT$5.65 Billion ▲ +348.9%
2022 0.06x NT$283.18 Million NT$227.74 Million NT$4.95 Billion ▲ +211.1%
2021 -0.05x NT$-193.71 Million NT$-315.80 Million NT$3.77 Billion ▲ +83.0%
2020 -0.30x NT$-1.31 Billion NT$-1.44 Billion NT$4.32 Billion ▼ -239.2%
2019 0.22x NT$1.42 Billion NT$1.34 Billion NT$6.53 Billion ▲ +566.9%
2018 0.03x NT$134.70 Million NT$-6.42 Million NT$4.13 Billion ▼ -80.8%
2017 0.17x NT$713.94 Million NT$633.67 Million NT$4.20 Billion ▼ -32.4%
2016 0.25x NT$849.43 Million NT$692.01 Million NT$3.38 Billion ▼ -17.1%
2015 0.30x NT$860.55 Million NT$757.44 Million NT$2.84 Billion ▲ +4.2%
2014 0.29x NT$730.09 Million NT$625.07 Million NT$2.51 Billion ▼ -3.4%
2013 0.30x NT$589.66 Million NT$549.86 Million NT$1.96 Billion ▲ +73.4%
2012 0.17x NT$366.71 Million NT$268.11 Million NT$2.11 Billion ▼ -47.4%
2011 0.33x NT$544.86 Million NT$448.65 Million NT$1.65 Billion ▲ +64.1%
2010 0.20x NT$297.23 Million NT$164.97 Million NT$1.48 Billion —
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities