UPC Technology Corporation(TW:1313)
NT$11.75+0.00 (+3.07%)
TW:1313
UPC Technology Corporation financials statements
NT$11.75
At close:+0.00 (+3.07%)
UPC Technology Corporation (1313) Ratios
UPC Technology Corporation Ratios
TW:1313's free cash flow for Q2 2026 was NT$580.98M. For the 2026 fiscal year, TW:1313's free cash flow was decreased by NT$-52.59M and operating cash flow was NT$633.57M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.40 | 2.10 | 2.52 | 1.40 | 2.58 |
| Quick Ratio | 1.27 | 1.30 | 1.20 | 0.68 | 1.35 |
| Cash Ratio | 0.46 | 0.49 | 0.39 | 0.30 | 0.50 |
| Solvency Ratio | 0.01 | -0.02 | 0.07 | 0.03 | 0.17 |
| Operating Cash Flow Ratio | 0.26 | 0.20 | -0.01 | 0.05 | -0.01 |
| Short-Term Operating Cash Flow Coverage | 0.45 | 0.33 | -0.01 | 0.06 | -0.02 |
| Net Current Asset Value | NT$ -7.29B | NT$ -6.77B | NT$ -4.79B | NT$ -4.57B | NT$ -1.58B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.39 | 0.40 | 0.38 | 0.39 | 0.34 |
| Debt-to-Equity Ratio | 0.70 | 0.78 | 0.71 | 0.76 | 0.61 |
| Debt-to-Capital Ratio | 0.41 | 0.44 | 0.42 | 0.43 | 0.38 |
| Long-Term Debt-to-Capital Ratio | 0.36 | 0.37 | 0.36 | 0.27 | 0.33 |
| Financial Leverage Ratio | 1.82 | 1.94 | 1.85 | 1.94 | 1.80 |
| Debt Service Coverage Ratio | 0.02 | 0.02 | 0.42 | 0.10 | 1.22 |
| Interest Coverage Ratio | -3.05 | -5.05 | -0.49 | -5.00 | 12.87 |
| Debt to Market Cap | 1.55 | 1.94 | 1.07 | 1.12 | 0.64 |
| Interest Debt Per Share | 15.89 | 17.71 | 16.53 | 15.42 | 14.33 |
| Net Debt to EBITDA | 41.22 | -82.10 | 7.98 | 25.54 | 2.82 |
| Profitability Margins | |||||
| Gross Profit Margin | 2.02% | -0.24% | 3.02% | 0.47% | 6.27% |
| EBIT Margin | -2.51% | -2.98% | 0.34% | -1.97% | 3.66% |
| EBITDA Margin | 0.72% | -0.30% | 3.12% | 0.84% | 6.06% |
| Operating Profit Margin | -2.51% | -3.65% | -0.27% | -1.98% | 3.67% |
| Pretax Profit Margin | -2.11% | -3.70% | -0.21% | -2.37% | 3.38% |
| Net Profit Margin | -2.64% | -3.25% | -0.39% | -1.70% | 2.62% |
| Continuous Operations Profit Margin | -2.64% | -3.25% | -0.39% | -1.70% | 2.62% |
| Net Income Per EBT | 125.34% | 87.85% | 180.68% | 71.78% | 77.56% |
| EBT Per EBIT | 84.14% | 101.52% | 79.25% | 119.65% | 92.04% |
| Return on Assets (ROA) | -2.90% | -4.18% | -0.51% | -2.44% | 3.99% |
| Return on Equity (ROE) | -5.28% | -8.09% | -0.94% | -4.74% | 7.18% |
| Return on Capital Employed (ROCE) | -3.16% | -5.67% | -0.42% | -3.96% | 6.67% |
| Return on Invested Capital (ROIC) | -2.91% | -4.42% | -0.38% | -2.21% | 4.81% |
| Return on Tangible Assets | -2.90% | -4.18% | -0.51% | -2.45% | 3.99% |
| Earnings Yield | -11.70% | -20.14% | -1.42% | -6.92% | 7.66% |
| Efficiency Ratios | |||||
| Receivables Turnover | 13.69 | 13.41 | 14.42 | 19.26 | 15.80 |
| Payables Turnover | 53.12 | 35.13 | 42.76 | 45.36 | 35.37 |
| Inventory Turnover | 7.35 | 9.26 | 6.54 | 7.11 | 7.21 |
| Fixed Asset Turnover | 3.71 | 4.20 | 4.16 | 4.12 | 4.75 |
| Asset Turnover | 1.10 | 1.28 | 1.32 | 1.44 | 1.52 |
| Working Capital Turnover Ratio | 5.70 | 6.25 | 8.03 | 7.53 | 6.70 |
| Cash Conversion Cycle | 69.44 | 56.23 | 72.60 | 62.21 | 63.39 |
| Days of Sales Outstanding | 26.66 | 27.22 | 25.31 | 18.95 | 23.10 |
| Days of Inventory Outstanding | 49.65 | 39.40 | 55.82 | 51.31 | 50.61 |
| Days of Payables Outstanding | 6.87 | 10.39 | 8.54 | 8.05 | 10.32 |
| Operating Cycle | 76.31 | 66.62 | 81.13 | 70.26 | 73.71 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.38 | 1.49 | -0.05 | 0.51 | -0.04 |
| Free Cash Flow Per Share | 0.64 | 0.61 | -1.48 | -0.99 | -1.59 |
| Dividend Paid and CapEx Coverage Ratio | 1.55 | 1.38 | -0.03 | 0.20 | -0.02 |
| Capital Expenditure Coverage Ratio | 1.86 | 1.69 | -0.03 | 0.34 | -0.03 |
| Operating Cash Flow Coverage Ratio | 0.09 | 0.09 | -0.00 | 0.03 | -0.00 |
| Operating Cash Flow to Sales Ratio | 0.03 | 0.03 | -0.00 | 0.01 | -0.00 |
| Free Cash Flow Yield | 6.40% | 6.83% | -9.80% | -7.29% | -7.37% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -8.55 | -4.98 | -71.90 | -14.47 | 13.01 |
| Price-to-Sales (P/S) Ratio | 0.23 | 0.16 | 0.27 | 0.25 | 0.34 |
| Price-to-Book (P/B) Ratio | 0.45 | 0.40 | 0.66 | 0.68 | 0.94 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 15.62 | 14.64 | -10.21 | -13.71 | -13.56 |
| Price-to-Operating Cash Flow Ratio | 7.23 | 5.99 | -334.39 | 26.53 | -527.40 |
| Price-to-Earnings Growth (PEG) Ratio | 0.25 | -0.01 | 0.93 | 0.09 | 5.27 |
| Enterprise Value Multiple | 72.59 | -135.70 | 16.73 | 54.56 | 8.47 |
| Enterprise Value | 30.72B | 29.96B | 38.15B | 33.57B | 42.04B |
| EV to EBITDA | 72.59 | -135.70 | 16.73 | 54.56 | 8.47 |
| EV to Sales | 0.52 | 0.41 | 0.52 | 0.46 | 0.51 |
| EV to Free Cash Flow | 36.14 | 37.06 | -19.53 | -25.78 | -20.34 |
| EV to Operating Cash Flow | 16.73 | 15.17 | -639.77 | 49.87 | -791.20 |
| Tangible Book Value Per Share | 22.23 | 22.17 | 22.75 | 19.87 | 23.03 |
| Shareholders’ Equity Per Share | 22.16 | 22.18 | 22.76 | 19.88 | 23.04 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.25 | 0.12 | -0.81 | 0.28 | 0.22 |
| Revenue Per Share | 44.26 | 55.20 | 55.43 | 55.46 | 63.16 |
| Net Income Per Share | -1.17 | -1.79 | -0.21 | -0.94 | 1.66 |
| Tax Burden | 1.25 | 0.88 | 1.81 | 0.72 | 0.78 |
| Interest Burden | 0.84 | 1.24 | -0.64 | 1.20 | 0.92 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.04 | 0.03 | 0.03 | 0.04 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.18 | -0.73 | 0.21 | -0.39 | -0.02 |
Currency in TWD
