CUB Elecparts, Inc.(TW:2231)
NT$79.00+0.60 (+0.77%)
TW:2231
CUB Elecparts, Inc. financials statements
NT$79.00
At close:+0.60 (+0.77%)
CUB Elecparts, Inc. (2231) Ratios
CUB Elecparts, Inc. Ratios
TW:2231's free cash flow for Q2 2026 was NT$-280.35M. For the 2026 fiscal year, TW:2231's free cash flow was decreased by NT$-303.49M and operating cash flow was NT$23.14M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.56 | 1.53 | 2.51 | 2.33 | 1.64 |
| Quick Ratio | 1.13 | 1.28 | 1.98 | 1.74 | 1.28 |
| Cash Ratio | 0.36 | 0.48 | 0.41 | 0.90 | 0.61 |
| Solvency Ratio | 0.01 | 0.12 | 0.14 | 0.20 | 0.15 |
| Operating Cash Flow Ratio | -0.01 | 0.01 | -0.25 | 0.48 | 0.20 |
| Short-Term Operating Cash Flow Coverage | -0.01 | 0.01 | -0.49 | 1.10 | 0.30 |
| Net Current Asset Value | NT$ -439.95M | NT$ 994.18M | NT$ 1.11B | NT$ 1.03B | NT$ 1.25B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.48 | 0.41 | 0.37 | 0.33 | 0.37 |
| Debt-to-Equity Ratio | 1.57 | 1.14 | 0.90 | 0.78 | 1.01 |
| Debt-to-Capital Ratio | 0.61 | 0.53 | 0.47 | 0.44 | 0.50 |
| Long-Term Debt-to-Capital Ratio | 0.43 | 0.25 | 0.37 | 0.34 | 0.24 |
| Financial Leverage Ratio | 3.25 | 2.75 | 2.44 | 2.37 | 2.71 |
| Debt Service Coverage Ratio | -0.03 | 0.25 | 0.52 | 0.70 | 0.31 |
| Interest Coverage Ratio | -1.11 | 4.25 | 7.68 | 11.50 | 19.57 |
| Debt to Market Cap | 0.41 | 0.32 | 0.20 | 0.18 | 0.15 |
| Interest Debt Per Share | 39.10 | 35.21 | 27.34 | 24.23 | 25.42 |
| Net Debt to EBITDA | 599.23 | 2.54 | 3.48 | 1.11 | 1.47 |
| Profitability Margins | |||||
| Gross Profit Margin | 32.62% | 32.87% | 39.75% | 41.54% | 40.95% |
| EBIT Margin | -7.52% | 16.34% | 11.81% | 17.07% | 15.06% |
| EBITDA Margin | 0.18% | 22.21% | 18.25% | 23.67% | 20.85% |
| Operating Profit Margin | -2.69% | 6.70% | 10.05% | 11.92% | 15.38% |
| Pretax Profit Margin | -9.93% | 14.77% | 10.50% | 16.03% | 14.28% |
| Net Profit Margin | -6.12% | 10.17% | 10.09% | 15.91% | 12.64% |
| Continuous Operations Profit Margin | -12.47% | 11.12% | 7.23% | 11.83% | 11.95% |
| Net Income Per EBT | 61.66% | 68.85% | 96.11% | 99.23% | 88.57% |
| EBT Per EBIT | 369.91% | 220.39% | 104.45% | 134.56% | 92.80% |
| Return on Assets (ROA) | -2.05% | 4.02% | 4.33% | 6.48% | 5.39% |
| Return on Equity (ROE) | -6.64% | 11.06% | 10.54% | 15.38% | 14.63% |
| Return on Capital Employed (ROCE) | -1.39% | 4.39% | 5.66% | 6.44% | 10.81% |
| Return on Invested Capital (ROIC) | -1.01% | 2.23% | 3.36% | 4.14% | 6.38% |
| Return on Tangible Assets | -2.17% | 4.28% | 4.66% | 7.04% | 5.88% |
| Earnings Yield | -1.75% | 3.16% | 2.35% | 3.57% | 2.24% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.45 | 1.55 | 1.55 | 2.16 | 1.82 |
| Payables Turnover | 4.62 | 5.86 | 5.49 | 4.60 | 3.64 |
| Inventory Turnover | 1.48 | 2.65 | 2.07 | 1.63 | 1.78 |
| Fixed Asset Turnover | 1.16 | 1.67 | 1.64 | 1.83 | 2.15 |
| Asset Turnover | 0.33 | 0.40 | 0.43 | 0.41 | 0.43 |
| Working Capital Turnover Ratio | 1.57 | 1.51 | 1.28 | 1.42 | 1.87 |
| Cash Conversion Cycle | 420.10 | 311.50 | 344.50 | 313.52 | 306.02 |
| Days of Sales Outstanding | 251.71 | 236.21 | 234.73 | 168.67 | 200.86 |
| Days of Inventory Outstanding | 247.45 | 137.52 | 176.32 | 224.20 | 205.49 |
| Days of Payables Outstanding | 79.06 | 62.24 | 66.54 | 79.35 | 100.33 |
| Operating Cycle | 499.16 | 373.74 | 411.05 | 392.87 | 406.35 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.19 | 0.21 | -4.27 | 8.61 | 5.21 |
| Free Cash Flow Per Share | -6.29 | -2.37 | -8.84 | 5.67 | 0.73 |
| Dividend Paid and CapEx Coverage Ratio | -0.03 | 0.04 | -0.62 | 2.24 | 0.94 |
| Capital Expenditure Coverage Ratio | -0.03 | 0.08 | -0.93 | 2.93 | 1.16 |
| Operating Cash Flow Coverage Ratio | -0.00 | 0.01 | -0.16 | 0.36 | 0.21 |
| Operating Cash Flow to Sales Ratio | -0.01 | 0.01 | -0.14 | 0.29 | 0.18 |
| Free Cash Flow Yield | -6.77% | -2.22% | -6.60% | 4.32% | 0.44% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -56.99 | 31.60 | 42.54 | 27.96 | 44.59 |
| Price-to-Sales (P/S) Ratio | 3.49 | 3.21 | 4.29 | 4.45 | 5.63 |
| Price-to-Book (P/B) Ratio | 3.79 | 3.49 | 4.48 | 4.30 | 6.52 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -14.78 | -44.99 | -15.15 | 23.16 | 224.80 |
| Price-to-Operating Cash Flow Ratio | -484.39 | 512.99 | -31.38 | 15.26 | 31.30 |
| Price-to-Earnings Growth (PEG) Ratio | 0.38 | 4.52 | -1.29 | 0.98 | 0.41 |
| Enterprise Value Multiple | 2577.76 | 17.01 | 27.00 | 19.93 | 28.48 |
| Enterprise Value | 16.62B | 17.64B | 21.67B | 18.67B | 24.23B |
| EV to EBITDA | 2577.76 | 17.01 | 27.00 | 19.93 | 28.48 |
| EV to Sales | 4.55 | 3.78 | 4.93 | 4.72 | 5.94 |
| EV to Free Cash Flow | -19.25 | -52.89 | -17.39 | 24.54 | 236.99 |
| EV to Operating Cash Flow | -631.10 | 603.04 | -36.02 | 16.16 | 33.00 |
| Tangible Book Value Per Share | 27.75 | 34.77 | 31.94 | 32.75 | 27.44 |
| Shareholders’ Equity Per Share | 24.53 | 30.48 | 29.88 | 30.54 | 25.04 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.25 | 0.25 | 0.31 | 0.26 | 0.16 |
| Revenue Per Share | 26.62 | 33.15 | 31.22 | 29.51 | 28.98 |
| Net Income Per Share | -1.63 | 3.37 | 3.15 | 4.70 | 3.66 |
| Tax Burden | 0.62 | 0.69 | 0.96 | 0.99 | 0.89 |
| Interest Burden | 1.32 | 0.90 | 0.89 | 0.94 | 0.95 |
| Research & Development to Revenue | 0.14 | 0.11 | 0.13 | 0.14 | 0.12 |
| SG&A to Revenue | 0.21 | 0.15 | 0.16 | 0.16 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.01 | 0.01 |
| Income Quality | 0.07 | 0.04 | -1.36 | 1.83 | 1.26 |
Currency in TWD
