Panion & BF Biotech Inc.(TW:1760)
NT$47.70-1.65 (-3.34%)
TW:1760
Panion & BF Biotech Inc. financials statements
NT$47.70
At close:-1.65 (-3.34%)
Panion & BF Biotech Inc. (1760) Ratios
Panion & BF Biotech Inc. Ratios
TW:1760's free cash flow for Q2 2026 was NT$35.02M. For the 2026 fiscal year, TW:1760's free cash flow was decreased by NT$-48.35M and operating cash flow was NT$83.37M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.45 | 1.47 | 1.41 | 1.52 | 1.72 |
| Quick Ratio | 0.89 | 0.96 | 0.89 | 0.93 | 1.01 |
| Cash Ratio | 0.46 | 0.54 | 0.51 | 0.50 | 0.38 |
| Solvency Ratio | 0.26 | 0.22 | 0.19 | 0.32 | 0.24 |
| Operating Cash Flow Ratio | 0.30 | 0.34 | 0.17 | 0.53 | 0.54 |
| Short-Term Operating Cash Flow Coverage | 0.64 | 0.65 | 0.32 | 1.24 | 1.33 |
| Net Current Asset Value | NT$ 194.80M | NT$ 224.63M | NT$ 152.54M | NT$ 312.86M | NT$ 254.45M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.20 | 0.22 | 0.22 | 0.16 | 0.17 |
| Debt-to-Equity Ratio | 0.33 | 0.37 | 0.38 | 0.24 | 0.26 |
| Debt-to-Capital Ratio | 0.25 | 0.27 | 0.28 | 0.19 | 0.21 |
| Long-Term Debt-to-Capital Ratio | 0.06 | 0.07 | 0.06 | 0.01 | 0.06 |
| Financial Leverage Ratio | 1.65 | 1.67 | 1.69 | 1.54 | 1.53 |
| Debt Service Coverage Ratio | 0.71 | 0.56 | 0.42 | 0.88 | 0.84 |
| Interest Coverage Ratio | 21.46 | 13.69 | 13.81 | 44.97 | 13.58 |
| Debt to Market Cap | 0.11 | 0.10 | 0.07 | 0.03 | 0.07 |
| Interest Debt Per Share | 7.73 | 8.40 | 8.62 | 5.71 | 6.53 |
| Net Debt to EBITDA | 0.42 | 0.36 | 0.59 | 0.04 | 0.65 |
| Profitability Margins | |||||
| Gross Profit Margin | 54.13% | 52.73% | 51.78% | 54.97% | 47.98% |
| EBIT Margin | 14.92% | 11.87% | 10.31% | 14.22% | 10.38% |
| EBITDA Margin | 21.63% | 19.97% | 17.39% | 21.04% | 18.04% |
| Operating Profit Margin | 14.92% | 10.13% | 8.33% | 14.22% | 10.49% |
| Pretax Profit Margin | 14.25% | 10.71% | 8.97% | 13.90% | 9.61% |
| Net Profit Margin | 9.22% | 6.14% | 4.10% | 7.60% | 5.49% |
| Continuous Operations Profit Margin | 9.22% | 6.14% | 4.10% | 7.94% | 6.13% |
| Net Income Per EBT | 64.68% | 57.27% | 45.77% | 54.69% | 57.16% |
| EBT Per EBIT | 95.51% | 105.72% | 107.58% | 97.75% | 91.59% |
| Return on Assets (ROA) | 5.89% | 3.88% | 2.39% | 5.89% | 3.54% |
| Return on Equity (ROE) | 9.73% | 6.48% | 4.04% | 9.08% | 5.40% |
| Return on Capital Employed (ROCE) | 13.89% | 9.43% | 7.18% | 15.70% | 9.01% |
| Return on Invested Capital (ROIC) | 7.36% | 4.31% | 2.60% | 7.18% | 4.47% |
| Return on Tangible Assets | 5.92% | 3.89% | 2.40% | 5.92% | 3.56% |
| Earnings Yield | 3.52% | 1.77% | 0.80% | 1.19% | 1.75% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.89 | 5.52 | 5.24 | 6.75 | 5.23 |
| Payables Turnover | 5.82 | 6.26 | 6.80 | 8.62 | 7.59 |
| Inventory Turnover | 1.67 | 1.82 | 1.69 | 1.98 | 1.87 |
| Fixed Asset Turnover | 1.22 | 1.26 | 1.15 | 1.54 | 1.25 |
| Asset Turnover | 0.64 | 0.63 | 0.58 | 0.78 | 0.64 |
| Working Capital Turnover Ratio | 4.39 | 4.47 | 4.17 | 4.74 | 3.65 |
| Cash Conversion Cycle | 231.07 | 208.32 | 232.36 | 196.14 | 216.77 |
| Days of Sales Outstanding | 74.66 | 66.16 | 69.61 | 54.07 | 69.79 |
| Days of Inventory Outstanding | 219.09 | 200.47 | 216.43 | 184.40 | 195.04 |
| Days of Payables Outstanding | 62.68 | 58.32 | 53.68 | 42.33 | 48.06 |
| Operating Cycle | 293.75 | 266.63 | 286.04 | 238.47 | 264.83 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.49 | 4.10 | 2.07 | 5.71 | 5.07 |
| Free Cash Flow Per Share | 1.76 | 1.93 | -0.04 | 3.40 | 2.92 |
| Dividend Paid and CapEx Coverage Ratio | 0.99 | 1.12 | 0.50 | 1.50 | 1.79 |
| Capital Expenditure Coverage Ratio | 2.01 | 1.89 | 0.98 | 2.47 | 2.36 |
| Operating Cash Flow Coverage Ratio | 0.46 | 0.50 | 0.24 | 1.02 | 0.80 |
| Operating Cash Flow to Sales Ratio | 0.14 | 0.17 | 0.09 | 0.20 | 0.21 |
| Free Cash Flow Yield | 2.79% | 2.35% | -0.04% | 1.90% | 3.88% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 28.38 | 56.62 | 124.44 | 84.04 | 56.97 |
| Price-to-Sales (P/S) Ratio | 2.62 | 3.47 | 5.11 | 6.40 | 3.13 |
| Price-to-Book (P/B) Ratio | 2.76 | 3.66 | 5.03 | 7.65 | 3.08 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 35.89 | 42.53 | -2519.96 | 52.70 | 25.75 |
| Price-to-Operating Cash Flow Ratio | 18.07 | 20.04 | 54.16 | 31.33 | 14.84 |
| Price-to-Earnings Growth (PEG) Ratio | 0.53 | 0.93 | -2.16 | 1.37 | 0.21 |
| Enterprise Value Multiple | 12.51 | 17.73 | 29.95 | 30.45 | 18.01 |
| Enterprise Value | 5.58B | 7.19B | 9.80B | 15.37B | 6.18B |
| EV to EBITDA | 12.51 | 17.73 | 29.95 | 30.45 | 18.01 |
| EV to Sales | 2.71 | 3.54 | 5.21 | 6.41 | 3.25 |
| EV to Free Cash Flow | 37.14 | 43.42 | -2570.63 | 52.76 | 26.72 |
| EV to Operating Cash Flow | 18.69 | 20.46 | 55.25 | 31.37 | 15.40 |
| Tangible Book Value Per Share | 22.65 | 22.32 | 22.14 | 23.22 | 24.16 |
| Shareholders’ Equity Per Share | 22.82 | 22.42 | 22.28 | 23.41 | 24.41 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.35 | 0.43 | 0.54 | 0.45 | 0.43 |
| Revenue Per Share | 24.09 | 23.67 | 21.94 | 27.98 | 24.01 |
| Net Income Per Share | 2.22 | 1.45 | 0.90 | 2.13 | 1.32 |
| Tax Burden | 0.65 | 0.57 | 0.46 | 0.55 | 0.57 |
| Interest Burden | 0.96 | 0.90 | 0.87 | 0.98 | 0.93 |
| Research & Development to Revenue | 0.09 | 0.12 | 0.12 | 0.10 | 0.08 |
| SG&A to Revenue | 0.27 | 0.30 | 0.32 | 0.27 | 0.31 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Income Quality | 1.57 | 1.62 | 2.30 | 1.47 | 2.20 |
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