Sinphar Pharmaceutical Co. Ltd.(TW:1734)
NT$30.15+0.05 (+0.17%)
TW:1734
Sinphar Pharmaceutical Co. Ltd. financials statements
NT$30.15
At close:+0.05 (+0.17%)
Sinphar Pharmaceutical Co. Ltd. (1734) Ratios
Sinphar Pharmaceutical Co. Ltd. Ratios
TW:1734's free cash flow for Q2 2026 was NT$31.18M. For the 2026 fiscal year, TW:1734's free cash flow was decreased by NT$-46.99M and operating cash flow was NT$78.18M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.50 | 1.84 | 2.20 | 1.92 | 1.76 |
| Quick Ratio | 1.78 | 1.34 | 1.47 | 1.41 | 1.31 |
| Cash Ratio | 0.85 | 0.76 | 0.89 | 0.86 | 0.78 |
| Solvency Ratio | 0.25 | 0.20 | 0.22 | 0.17 | 0.07 |
| Operating Cash Flow Ratio | 0.58 | 0.42 | 0.25 | 0.29 | 0.09 |
| Short-Term Operating Cash Flow Coverage | 2.47 | 0.82 | 0.66 | 0.85 | 0.21 |
| Net Current Asset Value | NT$ 91.36M | NT$ -127.72M | NT$ -204.60M | NT$ -189.89M | NT$ -440.40M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.25 | 0.30 | 0.31 | 0.31 | 0.34 |
| Debt-to-Equity Ratio | 0.44 | 0.58 | 0.63 | 0.65 | 0.78 |
| Debt-to-Capital Ratio | 0.30 | 0.37 | 0.39 | 0.40 | 0.44 |
| Long-Term Debt-to-Capital Ratio | 0.27 | 0.27 | 0.33 | 0.33 | 0.35 |
| Financial Leverage Ratio | 1.79 | 1.93 | 2.02 | 2.11 | 2.29 |
| Debt Service Coverage Ratio | 2.38 | 0.76 | 1.31 | 0.87 | 0.13 |
| Interest Coverage Ratio | 12.32 | 8.00 | 8.49 | 7.11 | -7.27 |
| Debt to Market Cap | 0.30 | 0.40 | 0.40 | 0.41 | 0.52 |
| Interest Debt Per Share | 8.37 | 10.71 | 10.92 | 10.72 | 11.92 |
| Net Debt to EBITDA | 0.94 | 1.38 | 1.49 | 1.25 | 8.57 |
| Profitability Margins | |||||
| Gross Profit Margin | 43.21% | 39.26% | 36.83% | 38.20% | 36.52% |
| EBIT Margin | 12.91% | 10.91% | 11.46% | 9.55% | -6.56% |
| EBITDA Margin | 20.46% | 19.08% | 19.67% | 18.89% | 4.51% |
| Operating Profit Margin | 12.36% | 9.33% | 9.65% | 6.92% | -7.41% |
| Pretax Profit Margin | 11.91% | 9.75% | 10.32% | 8.58% | -7.58% |
| Net Profit Margin | 10.85% | 9.67% | 12.66% | 7.86% | -1.57% |
| Continuous Operations Profit Margin | 10.51% | 9.05% | 12.04% | 5.75% | -8.42% |
| Net Income Per EBT | 91.09% | 99.22% | 122.72% | 91.67% | 20.67% |
| EBT Per EBIT | 96.32% | 104.45% | 106.87% | 123.88% | 102.38% |
| Return on Assets (ROA) | 5.94% | 4.84% | 6.00% | 3.63% | -0.61% |
| Return on Equity (ROE) | 10.62% | 9.34% | 12.11% | 7.67% | -1.40% |
| Return on Capital Employed (ROCE) | 8.11% | 6.03% | 5.67% | 4.17% | -3.85% |
| Return on Invested Capital (ROIC) | 6.84% | 4.88% | 5.20% | 2.53% | -3.38% |
| Return on Tangible Assets | 6.00% | 4.89% | 6.07% | 3.68% | -0.62% |
| Earnings Yield | 7.30% | 6.36% | 7.77% | 4.77% | -0.93% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.72 | 4.91 | 4.60 | 4.17 | 4.10 |
| Payables Turnover | 9.10 | 10.33 | 6.43 | 5.46 | 7.68 |
| Inventory Turnover | 2.64 | 2.68 | 2.13 | 2.40 | 2.22 |
| Fixed Asset Turnover | 1.03 | 0.95 | 0.90 | 0.89 | 0.75 |
| Asset Turnover | 0.55 | 0.50 | 0.47 | 0.46 | 0.39 |
| Working Capital Turnover Ratio | 2.48 | 2.38 | 2.13 | 2.28 | 2.05 |
| Cash Conversion Cycle | 175.35 | 175.40 | 193.48 | 173.11 | 206.16 |
| Days of Sales Outstanding | 77.29 | 74.36 | 79.27 | 87.55 | 88.94 |
| Days of Inventory Outstanding | 138.17 | 136.36 | 171.00 | 152.38 | 164.78 |
| Days of Payables Outstanding | 40.10 | 35.33 | 56.79 | 66.82 | 47.55 |
| Operating Cycle | 215.45 | 210.72 | 250.27 | 239.93 | 253.72 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.17 | 3.28 | 1.64 | 2.35 | 0.75 |
| Free Cash Flow Per Share | 2.08 | 1.86 | -0.03 | 1.50 | -0.14 |
| Dividend Paid and CapEx Coverage Ratio | 1.53 | 1.40 | 0.63 | 2.27 | 0.70 |
| Capital Expenditure Coverage Ratio | 2.91 | 2.31 | 0.98 | 2.77 | 0.84 |
| Operating Cash Flow Coverage Ratio | 0.39 | 0.31 | 0.15 | 0.22 | 0.06 |
| Operating Cash Flow to Sales Ratio | 0.17 | 0.19 | 0.10 | 0.15 | 0.06 |
| Free Cash Flow Yield | 7.66% | 7.03% | -0.09% | 5.77% | -0.63% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 14.14 | 15.74 | 12.87 | 20.98 | -108.00 |
| Price-to-Sales (P/S) Ratio | 1.49 | 1.52 | 1.63 | 1.65 | 1.69 |
| Price-to-Book (P/B) Ratio | 1.45 | 1.47 | 1.56 | 1.61 | 1.51 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 13.05 | 14.23 | -1057.44 | 17.34 | -158.62 |
| Price-to-Operating Cash Flow Ratio | 8.57 | 8.07 | 16.29 | 11.08 | 30.31 |
| Price-to-Earnings Growth (PEG) Ratio | 0.99 | -0.84 | 0.19 | -0.03 | -3.46 |
| Enterprise Value Multiple | 8.20 | 9.34 | 9.78 | 9.99 | 46.04 |
| Enterprise Value | 5.65B | 5.62B | 5.70B | 5.39B | 5.05B |
| EV to EBITDA | 8.20 | 9.34 | 9.78 | 9.99 | 46.04 |
| EV to Sales | 1.68 | 1.78 | 1.92 | 1.89 | 2.07 |
| EV to Free Cash Flow | 14.73 | 16.68 | -1248.10 | 19.82 | -194.90 |
| EV to Operating Cash Flow | 9.67 | 9.47 | 19.23 | 12.67 | 37.24 |
| Tangible Book Value Per Share | 19.81 | 19.18 | 18.35 | 17.28 | 16.34 |
| Shareholders’ Equity Per Share | 18.66 | 18.01 | 17.10 | 16.18 | 15.03 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.12 | 0.07 | -0.17 | 0.33 | -0.11 |
| Revenue Per Share | 18.27 | 17.39 | 16.35 | 15.77 | 13.43 |
| Net Income Per Share | 1.98 | 1.68 | 2.07 | 1.24 | -0.21 |
| Tax Burden | 0.91 | 0.99 | 1.23 | 0.92 | 0.21 |
| Interest Burden | 0.92 | 0.89 | 0.90 | 0.90 | 1.16 |
| Research & Development to Revenue | 0.04 | 0.05 | 0.04 | 0.10 | 0.21 |
| SG&A to Revenue | 0.24 | 0.25 | 0.23 | 0.22 | 0.23 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.46 | 1.93 | 0.97 | 1.74 | -0.73 |
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