Universal Incorporation(TW:1325)
NT$25.300.00 (0.00%)
TW:1325
Universal Incorporation financials statements
NT$25.30
At close:0.00 (0.00%)
Universal Incorporation (1325) Ratios
Universal Incorporation Ratios
TW:1325's free cash flow for Q2 2026 was NT$-36.24M. For the 2026 fiscal year, TW:1325's free cash flow was decreased by NT$-11.68M and operating cash flow was NT$-24.56M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 38.12 | 40.01 | 30.68 | 25.48 | 18.02 |
| Quick Ratio | 36.33 | 38.22 | 29.12 | 23.67 | 16.41 |
| Cash Ratio | 8.59 | 11.52 | 9.72 | 14.79 | 3.85 |
| Solvency Ratio | -0.01 | 0.08 | 0.70 | 0.62 | 2.03 |
| Operating Cash Flow Ratio | -0.22 | 1.17 | 2.19 | 1.14 | -0.05 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 4.92 | 0.00 |
| Net Current Asset Value | NT$ 1.57B | NT$ 1.63B | NT$ 1.64B | NT$ 1.62B | NT$ 1.74B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.01 | 0.00 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.00 | 0.01 | 0.00 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.01 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.07 | 1.07 | 1.07 | 1.08 | 1.09 |
| Debt Service Coverage Ratio | -280.93 | -369.53 | 2614.14 | 4.74 | 26221.00 |
| Interest Coverage Ratio | -6746.00 | -4207.84 | -1730.71 | 1466.07 | 29964.08 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.01 | 0.00 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.00 | 0.19 | 0.00 |
| Net Debt to EBITDA | 22.23 | 74.76 | -6.82 | -12.15 | -0.90 |
| Profitability Margins | |||||
| Gross Profit Margin | -18.14% | -11.56% | -0.09% | 7.88% | 36.93% |
| EBIT Margin | -26.11% | -20.98% | 5.12% | 3.71% | 31.07% |
| EBITDA Margin | -5.80% | -2.09% | 20.02% | 14.83% | 38.03% |
| Operating Profit Margin | -32.47% | -25.19% | -11.94% | 3.71% | 32.71% |
| Pretax Profit Margin | -26.11% | -20.98% | 5.12% | 3.70% | 32.70% |
| Net Profit Margin | -20.48% | -16.24% | 4.38% | 2.99% | 23.37% |
| Continuous Operations Profit Margin | -21.67% | -21.10% | 3.14% | 2.44% | 23.30% |
| Net Income Per EBT | 78.42% | 77.40% | 85.50% | 80.83% | 71.47% |
| EBT Per EBIT | 80.43% | 83.30% | -42.85% | 99.93% | 100.00% |
| Return on Assets (ROA) | -2.16% | -1.80% | 0.60% | 0.55% | 8.65% |
| Return on Equity (ROE) | -2.30% | -1.93% | 0.64% | 0.60% | 9.44% |
| Return on Capital Employed (ROCE) | -3.48% | -2.84% | -1.66% | 0.70% | 12.52% |
| Return on Invested Capital (ROIC) | -2.88% | -2.84% | -1.02% | 0.46% | 8.92% |
| Return on Tangible Assets | -2.16% | -2.91% | 0.60% | 0.55% | 8.65% |
| Earnings Yield | -2.33% | -2.09% | 0.53% | 0.72% | 7.17% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.89 | 5.92 | 5.63 | 7.95 | 11.68 |
| Payables Turnover | 48.01 | 41.73 | 30.53 | 513.89 | 122.59 |
| Inventory Turnover | 4.40 | 4.58 | 4.55 | 4.11 | 4.42 |
| Fixed Asset Turnover | 0.29 | 0.30 | 0.36 | 0.47 | 0.98 |
| Asset Turnover | 0.11 | 0.11 | 0.14 | 0.18 | 0.37 |
| Working Capital Turnover Ratio | 0.18 | 0.19 | 0.24 | 0.32 | 0.55 |
| Cash Conversion Cycle | 150.04 | 132.58 | 133.11 | 133.99 | 110.92 |
| Days of Sales Outstanding | 74.65 | 61.69 | 64.82 | 45.93 | 31.25 |
| Days of Inventory Outstanding | 82.99 | 79.64 | 80.25 | 88.77 | 82.65 |
| Days of Payables Outstanding | 7.60 | 8.75 | 11.95 | 0.71 | 2.98 |
| Operating Cycle | 157.64 | 141.33 | 145.07 | 134.70 | 113.90 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.11 | 0.59 | 1.47 | 0.91 | -0.06 |
| Free Cash Flow Per Share | -0.31 | 0.32 | 1.14 | 0.73 | -1.14 |
| Dividend Paid and CapEx Coverage Ratio | -0.23 | 0.68 | 1.76 | 0.42 | -0.00 |
| Capital Expenditure Coverage Ratio | -0.57 | 2.19 | 4.40 | 4.85 | -0.05 |
| Operating Cash Flow Coverage Ratio | -93.54 | 340.08 | 656.07 | 4.85 | -117.31 |
| Operating Cash Flow to Sales Ratio | -0.03 | 0.16 | 0.31 | 0.14 | -0.00 |
| Free Cash Flow Yield | -1.05% | 1.11% | 2.88% | 2.67% | -2.51% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -42.79 | -48.17 | 188.10 | 142.89 | 13.96 |
| Price-to-Sales (P/S) Ratio | 8.78 | 7.77 | 8.23 | 4.18 | 3.26 |
| Price-to-Book (P/B) Ratio | 0.99 | 0.92 | 1.21 | 0.83 | 1.32 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -95.51 | 90.19 | 34.67 | 37.42 | -39.76 |
| Price-to-Operating Cash Flow Ratio | -262.56 | 48.97 | 26.79 | 29.71 | -787.56 |
| Price-to-Earnings Growth (PEG) Ratio | -2.57 | 0.12 | 17.87 | -1.52 | -0.16 |
| Enterprise Value Multiple | -129.22 | -296.08 | 34.30 | 16.04 | 7.67 |
| Enterprise Value | 2.18B | 1.97B | 2.79B | 1.32B | 3.47B |
| EV to EBITDA | -129.22 | -296.08 | 34.30 | 16.04 | 7.67 |
| EV to Sales | 7.49 | 6.20 | 6.87 | 2.38 | 2.92 |
| EV to Free Cash Flow | -81.49 | 72.01 | 28.92 | 21.30 | -35.60 |
| EV to Operating Cash Flow | -224.02 | 39.10 | 22.35 | 16.91 | -705.05 |
| Tangible Book Value Per Share | 31.26 | 31.72 | 33.82 | 33.76 | 35.75 |
| Shareholders’ Equity Per Share | 30.36 | 31.39 | 32.73 | 32.60 | 34.57 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.17 | -0.01 | 0.39 | 0.34 | 0.29 |
| Revenue Per Share | 3.41 | 3.72 | 4.80 | 6.50 | 13.97 |
| Net Income Per Share | -0.70 | -0.60 | 0.21 | 0.19 | 3.26 |
| Tax Burden | 0.78 | 0.77 | 0.86 | 0.81 | 0.71 |
| Interest Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.05 |
| Research & Development to Revenue | 0.03 | 0.03 | 0.03 | 0.02 | 0.01 |
| SG&A to Revenue | 0.12 | 0.11 | 0.09 | 0.07 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.16 | -0.76 | 7.02 | 3.80 | -0.01 |
Currency in TWD
