Eternal Materials Co., Ltd.(TW:1717)
NT$63.20+1.10 (+9.91%)
TW:1717
Eternal Materials Co., Ltd. financials statements
NT$63.20
At close:+1.10 (+9.91%)
Eternal Materials Co., Ltd. (1717) Ratios
Eternal Materials Co., Ltd. Ratios
TW:1717's free cash flow for Q2 2026 was NT$147.68M. For the 2026 fiscal year, TW:1717's free cash flow was decreased by NT$-548.46M and operating cash flow was NT$696.14M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.80 | 1.86 | 1.82 | 2.06 | 1.90 |
| Quick Ratio | 1.32 | 1.40 | 1.35 | 1.49 | 1.35 |
| Cash Ratio | 0.36 | 0.38 | 0.35 | 0.32 | 0.22 |
| Solvency Ratio | 0.12 | 0.12 | 0.11 | 0.14 | 0.16 |
| Operating Cash Flow Ratio | 0.23 | 0.25 | 0.36 | 0.38 | 0.04 |
| Short-Term Operating Cash Flow Coverage | 0.40 | 0.47 | 0.65 | 0.73 | 0.08 |
| Net Current Asset Value | NT$ -1.37B | NT$ 790.09M | NT$ -292.36M | NT$ 797.69M | NT$ 1.17B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.37 | 0.36 | 0.38 | 0.39 | 0.37 |
| Debt-to-Equity Ratio | 0.80 | 0.79 | 0.90 | 0.94 | 0.93 |
| Debt-to-Capital Ratio | 0.44 | 0.44 | 0.47 | 0.48 | 0.48 |
| Long-Term Debt-to-Capital Ratio | 0.31 | 0.30 | 0.32 | 0.36 | 0.34 |
| Financial Leverage Ratio | 2.17 | 2.20 | 2.37 | 2.40 | 2.50 |
| Debt Service Coverage Ratio | 0.32 | 0.41 | 0.38 | 0.54 | 0.58 |
| Interest Coverage Ratio | 3.43 | 4.89 | 4.22 | 9.20 | 14.01 |
| Debt to Market Cap | 0.46 | 0.67 | 0.64 | 0.63 | 0.44 |
| Interest Debt Per Share | 19.30 | 19.26 | 19.27 | 20.02 | 19.31 |
| Net Debt to EBITDA | 4.07 | 3.01 | 3.34 | 2.98 | 2.68 |
| Profitability Margins | |||||
| Gross Profit Margin | 19.23% | 19.97% | 19.19% | 20.73% | 21.19% |
| EBIT Margin | 4.16% | 6.35% | 6.21% | 7.90% | 9.36% |
| EBITDA Margin | 9.75% | 11.42% | 11.16% | 12.17% | 13.54% |
| Operating Profit Margin | 4.16% | 4.99% | 4.51% | 6.74% | 8.10% |
| Pretax Profit Margin | 5.87% | 6.21% | 5.14% | 7.17% | 8.78% |
| Net Profit Margin | 4.07% | 4.15% | 3.54% | 5.34% | 7.03% |
| Continuous Operations Profit Margin | 4.21% | 4.24% | 2.80% | 5.34% | 6.91% |
| Net Income Per EBT | 69.30% | 66.85% | 68.90% | 74.47% | 80.09% |
| EBT Per EBIT | 141.22% | 124.32% | 113.98% | 106.38% | 108.40% |
| Return on Assets (ROA) | 2.75% | 2.94% | 2.57% | 4.40% | 5.86% |
| Return on Equity (ROE) | 5.98% | 6.48% | 6.08% | 10.57% | 14.64% |
| Return on Capital Employed (ROCE) | 3.92% | 5.01% | 4.75% | 7.80% | 9.97% |
| Return on Invested Capital (ROIC) | 2.29% | 2.80% | 2.59% | 4.79% | 6.32% |
| Return on Tangible Assets | 2.76% | 2.95% | 2.58% | 4.42% | 5.89% |
| Earnings Yield | 3.45% | 5.60% | 4.40% | 7.11% | 7.04% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.72 | 2.74 | 2.61 | 2.69 | 2.51 |
| Payables Turnover | 7.57 | 7.39 | 7.08 | 8.53 | 5.87 |
| Inventory Turnover | 4.02 | 4.14 | 4.05 | 4.00 | 3.73 |
| Fixed Asset Turnover | 1.74 | 1.96 | 2.12 | 2.61 | 2.88 |
| Asset Turnover | 0.68 | 0.71 | 0.73 | 0.82 | 0.83 |
| Working Capital Turnover Ratio | 2.77 | 2.88 | 2.58 | 2.75 | 2.92 |
| Cash Conversion Cycle | 177.08 | 172.11 | 178.25 | 184.41 | 181.01 |
| Days of Sales Outstanding | 134.37 | 133.45 | 139.59 | 135.91 | 145.15 |
| Days of Inventory Outstanding | 90.90 | 88.06 | 90.21 | 91.28 | 97.98 |
| Days of Payables Outstanding | 48.20 | 49.41 | 51.55 | 42.78 | 62.13 |
| Operating Cycle | 225.28 | 221.52 | 229.80 | 227.19 | 243.14 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.32 | 3.91 | 5.55 | 5.59 | 0.63 |
| Free Cash Flow Per Share | 0.67 | 0.87 | 2.86 | 3.21 | -1.11 |
| Dividend Paid and CapEx Coverage Ratio | 0.86 | 1.02 | 1.43 | 1.41 | 0.19 |
| Capital Expenditure Coverage Ratio | 1.25 | 1.29 | 2.07 | 2.35 | 0.36 |
| Operating Cash Flow Coverage Ratio | 0.18 | 0.21 | 0.29 | 0.28 | 0.03 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.10 | 0.15 | 0.13 | 0.01 |
| Free Cash Flow Yield | 1.65% | 3.12% | 9.83% | 10.26% | -2.59% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 29.01 | 17.82 | 22.73 | 14.53 | 14.16 |
| Price-to-Sales (P/S) Ratio | 1.18 | 0.74 | 0.81 | 0.75 | 1.00 |
| Price-to-Book (P/B) Ratio | 1.74 | 1.16 | 1.38 | 1.49 | 2.08 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 60.73 | 32.05 | 10.17 | 9.75 | -38.54 |
| Price-to-Operating Cash Flow Ratio | 12.32 | 7.10 | 5.25 | 5.59 | 67.29 |
| Price-to-Earnings Growth (PEG) Ratio | -3.02 | 0.81 | -0.56 | -0.51 | 0.36 |
| Enterprise Value Multiple | 16.17 | 9.50 | 10.55 | 9.16 | 10.06 |
| Enterprise Value | 64.18B | 47.92B | 50.01B | 54.60B | 68.74B |
| EV to EBITDA | 16.17 | 9.50 | 10.55 | 9.16 | 10.06 |
| EV to Sales | 1.58 | 1.08 | 1.18 | 1.11 | 1.36 |
| EV to Free Cash Flow | 81.12 | 46.89 | 14.88 | 14.45 | -52.54 |
| EV to Operating Cash Flow | 16.45 | 10.39 | 7.68 | 8.30 | 91.71 |
| Tangible Book Value Per Share | 23.86 | 24.42 | 21.27 | 21.07 | 20.63 |
| Shareholders’ Equity Per Share | 23.56 | 24.03 | 21.06 | 21.01 | 20.49 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.28 | 0.32 | 0.32 | 0.25 | 0.21 |
| Revenue Per Share | 34.63 | 37.51 | 36.14 | 41.60 | 42.66 |
| Net Income Per Share | 1.41 | 1.56 | 1.28 | 2.22 | 3.00 |
| Tax Burden | 0.69 | 0.67 | 0.69 | 0.74 | 0.80 |
| Interest Burden | 1.41 | 0.98 | 0.83 | 0.91 | 0.94 |
| Research & Development to Revenue | 0.04 | 0.04 | 0.04 | 0.03 | 0.03 |
| SG&A to Revenue | 0.12 | 0.11 | 0.11 | 0.11 | 0.10 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.36 | 2.51 | 4.33 | 1.87 | 0.17 |
Currency in TWD
