Leofoo Development CoTPE:2705 +3.42%66 Interest Coverage is 2.76 as of Dec. 2025, which is 225% above its 10-year median of 0.85. GuruFocus rates TPE:2705 with a GF Score™ of 66/100 and a GF Value™ of NT$19.31 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 607 Travel & Leisure companies, Leofoo Development Co ranks worse than 91.27% on this metric.
Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's
Operating Income
by its Interest Expense. Leofoo Development Co's
Operating Income
for the
three
months ended in Dec. 2025 was NT$112 Mil. Leofoo Development Co's Interest Expense for the
three
months ended in Dec. 2025 was NT$-41 Mil.
Leofoo Development Co's interest coverage for the quarter that ended in Dec. 2025 was 2.76.
The higher the ratio, the stronger the company's financial strength is.
Warning Sign:
Ben Graham prefers companies' interest coverage to be at least 5. Leofoo Development Co Ltds earnings cannot cover its interest expense. If the situation continues, the company may have to issue more debt.
The historical rank and industry rank for Leofoo Development Co's Interest Coverage or its related term are showing as below:
TPE:2705'
s Interest Coverage Range Over the Past 10 Years
Min: 0.38 Med: 0.85 Max: 0.86
Current: 0.85
TPE:2705's Interest Coverage is ranked worse than 91.27% of 607
companies
in the Travel & Leisure industry
Industry Median: 5.35
vs TPE:2705: 0.85
Leofoo Development Co (TPE:2705) Interest Coverage Explanation
Ben Graham requires that a company has a minimum interest coverage of 5 with the companies he invested. If the interest coverage is less than 2, the company is burdened by debt. Any business slow or recession may drag the company into a situation where it cannot pay the interest on its debt.
Interest Coverage is an important factor when GuruFocus ranks a company's overage Financial Strength .
Leofoo Development Co Interest Coverage Related Terms
Leofoo Development Co Interest Coverage Historical Data
* Premium members only.
The historical data trend for Leofoo Development Co's Interest Coverage can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Note: For Interest Coverage, "No debt" indicates no long-term debt. An indication of "No Debt" does not necessarily mean that the company has no long-term debt obligations; it could be due to missing data in the quarterly or annual report. Use caution when interpreting this information.
TPE:2705 vs MAR, HLT, H: Interest Coverage Comparison
For the Lodging subindustry, Leofoo Development Co's Interest Coverage, along with its competitors' market caps and Interest Coverage data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Leofoo Development Co Interest Coverage vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Leofoo Development Co's Interest Coverage distribution charts can be found below:
* The bar in red indicates where Leofoo Development Co's Interest Coverage falls into.
Leofoo Development Co Interest Coverage Calculation
Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income (EBIT) by its Interest Expense:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Leofoo Development Co (TPE:2705) has a Interest Coverage of 2.76 as of Dec. 2025. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Leofoo Development Co and its competitors. This is 225% above median its historical median of 0.85. Over the past decade, Leofoo Development Co's Interest Coverage has ranged from 0.38 to 0.86. According to the industry distribution chart, Leofoo Development Co ranks #554 out of 607 companies in the Travel & Leisure industry, placing it in the top 91.3%.
Is Leofoo Development Co's Interest Coverage too high?
Leofoo Development Co's current Interest Coverage of 2.76 is 225% above median its 10-year median of 0.85. Over the past 10 years, this metric has ranged from a low of 0.38 to a high of 0.86. The Travel & Leisure industry median Interest Coverage is 5.35. Leofoo Development Co's value of 2.76 is 48.4% below this industry median. Based on the distribution chart, Leofoo Development Co ranks #554 out of 607 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Leofoo Development Co has a GF Score™ of 66/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Leofoo Development Co's Interest Coverage compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Leofoo Development Co ranks #554 out of 607 companies for Interest Coverage. This places Leofoo Development Co in the lower half of its industry. The industry median Interest Coverage is 5.35. Leofoo Development Co's value of 2.76 is 48.4% below this benchmark. Historically, Leofoo Development Co's own Interest Coverage has ranged from 0.38 to 0.86 over the past decade. While the company's 10-year median is 0.85 vs. the industry median of 5.35, Leofoo Development Co has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Interest Coverage for a Travel & Leisure company?
The median Interest Coverage among Travel & Leisure companies is 5.35, based on 607 companies in the industry. Companies in the top quartile (top 25%) have a Interest Coverage significantly above this median, while those in the bottom quartile fall well below. However, Interest Coverage should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Leofoo Development Co's current Interest Coverage of 2.76 is 48.4% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Interest Coverage mean?
A high Interest Coverage can signal that a stock is expensive relative to its fundamentals. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Leofoo Development Co and its competitors. For the Travel & Leisure industry, the median Interest Coverage is 5.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leofoo Development Co's current Interest Coverage is 2.76, which is 225% above median its own 10-year median of 0.85. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leofoo Development Co stock overvalued right now?
Based on GuruFocus' analysis, Leofoo Development Co (TPE:2705) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$19.31, compared to a current price of NT$16.65 — trading 13.8% below its estimated fair value. The current Interest Coverage is 2.76, which is 225% above median its 10-year median of 0.85 and 48.4% below the Travel & Leisure industry median of 5.35. Leofoo Development Co's overall GF Score™ is 66/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Interest Coverage calculated?
Interest Coverage is calculated from a company's financial statements. For Leofoo Development Co (TPE:2705), the current Interest Coverage is 2.76 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Leofoo Development Co (TPE:2705) Overvalued in 2026?
Based on GuruFocus' analysis, Leofoo Development Co stock appears to be undervalued.
The current stock price of NT$16.65 is trading 13.8% below its estimated GF Value™ of NT$19.31.
GuruFocus considers Leofoo Development Co to be Modestly Undervalued.
Key valuation signals for TPE:2705:
Interest Coverage: 2.76 (225% above median its 10-year median of 0.85)
GF Value™: NT$19.31 vs. price of NT$16.65 (13.8% below fair value)
Industry Position: 48.4% below the Travel & Leisure median (#554 of 607)
No single metric tells the full story. See the TPE:2705 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Leofoo Development Co Ltd is engaged in operation of tourist hotels (Leofoo Courtyard and Leofoo Resort Guanshi), restaurants, boutiques, department stores, cinemas, land development and leasing, zoo, and amusement equipment rental. The group is divided into three reportable segments: Leofoo Village, Leofoo Hotel, and Leofoo Courtyard by Marriott. Leofoo Village is engaged in amusement park services, Leofoo Hotel is engaged in leasing services, and Leofoo Courtyard by Marriott is engaged in hotel services. The company operates in Taiwan only.
66GF Score
Get the complete analysis for TPE:2705
Interest Coverage is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:2705 has been successfully added to your 
