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Asset Turnover measures how quickly a company turns over its asset through sales. It is calculated as Revenue divided by Total Assets. Lion Travel Service Co's Revenue for the
three
months ended in Dec. 2025 was NT$7,627 Mil. Lion Travel Service Co's Total Assets for the quarter that ended in Dec. 2025 was NT$12,704 Mil. Therefore, Lion Travel Service Co's Asset Turnover for the quarter that ended in Dec. 2025 was 0.60.
Asset Turnover is linked to ROE % through Du Pont Formula. Lion Travel Service Co's annualizedROE % for the quarter that ended in Dec. 2025 was 32.65%. It is also linked to ROA % through Du Pont Formula. Lion Travel Service Co's annualizedROA % for the quarter that ended in Dec. 2025 was 12.28%.
Lion Travel Service Co (TPE:2731) Asset Turnover Explanation
Asset Turnover is linked to ROE % through Du Pont Formula.
Lion Travel Service Co's annulizedROE % for the quarter that ended in Dec. 2025 is
Note:
The Net Income data used here is four times the quarterly (Dec. 2025) net income data. The Revenue data used here is four times the quarterly (Dec. 2025) revenue data.
* 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.
** The ROE % used above is for Du Pont Analysis only. It is different from the defined ROE % page on our website, as here it uses Net Income instead of Net Income attributable to Common Stockholders in the calculation.
It is also linked to ROA % through Du Pont Formula:
Lion Travel Service Co's annulizedROA % for the quarter that ended in Dec. 2025 is
Note:
The Net Income data used here is four times the quarterly (Dec. 2025) net income data. The Revenue data used here is four times the quarterly (Dec. 2025) revenue data.
* 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.
Be Aware
In the article Joining The Dark Side: Pirates, Spies and Short Sellers, James Montier reported that In their US sample covering the period 1968-2003, Cooper et al find that firms with low asset growth outperformed firms with high asset growth by an astounding 20% p.a. equally weighted. Even when controlling for market, size and style, low asset growth firms outperformed high asset growth firms by 13% p.a. Therefore a company with fast asset growth may underperform.
Therefore, it is a good sign if a company's Asset Turnover is consistent or even increases. If a company's asset grows faster than sales, its Asset Turnover will decline, which can be a warning sign.
Lion Travel Service Co Asset Turnover Related Terms
Lion Travel Service Co Asset Turnover Historical Data
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The historical data trend for Lion Travel Service Co's Asset Turnover 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.
TPE:2731 vs BKNG, ABNB, RCL: Asset Turnover Comparison
For the Travel Services subindustry, Lion Travel Service Co's Asset Turnover, along with its competitors' market caps and Asset Turnover 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.
Lion Travel Service Co Asset Turnover vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Lion Travel Service Co's Asset Turnover distribution charts can be found below:
* The bar in red indicates where Lion Travel Service Co's Asset Turnover falls into.
* 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.
Companies with low profit margins tend to have high Asset Turnover, while those with high profit margins have low Asset Turnover. Companies in the retail industry tend to have a very high turnover ratio.
Lion Travel Service Co (TPE:2731) has a Asset Turnover of 0.60 as of Dec. 2025. Asset turnover equals current-period sales over average total assets over the past two periods. View historical data on Lion Travel Service Co and its competitors.
Is Lion Travel Service Co's Asset Turnover too high?
Lion Travel Service Co's current Asset Turnover is 0.60. Overall, Lion Travel Service Co has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lion Travel Service Co's Asset Turnover compare to BKNG and ABNB?
Lion Travel Service Co's Asset Turnover of 0.60 can be compared against companies in the Travel & Leisure industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Asset Turnover for a Travel & Leisure company?
A good Asset Turnover depends on the Travel & Leisure industry context. However, Asset Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Asset Turnover mean?
A high Asset Turnover can signal that a stock is expensive relative to its fundamentals. Asset turnover equals current-period sales over average total assets over the past two periods. View historical data on Lion Travel Service Co and its competitors. Lion Travel Service Co's current Asset Turnover is 0.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lion Travel Service Co stock overvalued right now?
Based on GuruFocus' analysis, Lion Travel Service Co (TPE:2731) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$185.38, compared to a current price of NT$143.00 — trading 22.9% below its estimated fair value. The current Asset Turnover is 0.60. Lion Travel Service Co's overall GF Score™ is 85/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Asset Turnover calculated?
Asset Turnover is calculated from a company's financial statements. For Lion Travel Service Co (TPE:2731), the current Asset Turnover is 0.60 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 Lion Travel Service Co (TPE:2731) Overvalued in 2026?
Based on GuruFocus' analysis, Lion Travel Service Co stock appears to be undervalued.
The current stock price of NT$143.00 is trading 22.9% below its estimated GF Value™ of NT$185.38.
GuruFocus considers Lion Travel Service Co to be Modestly Undervalued.
Key valuation signals for TPE:2731:
Asset Turnover: 0.60
GF Value™: NT$185.38 vs. price of NT$143.00 (22.9% below fair value)
No single metric tells the full story. See the TPE:2731 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lion Travel Service Co Ltd Company engages mainly in packaged tours, transportation ticketing, visa application, providing tour guides and other travel-related services. Its reportable segments are Travel Department, which derives the maximum revenue, and Others.
85GF Score
Get the complete analysis for TPE:2731
Asset Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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