I Yuan Precision Industrial Co. Ltd.(TW:2235)
NT$28.40-1.60 (-10.69%)
TW:2235
I Yuan Precision Industrial Co. Ltd. financials statements
NT$28.40
At close:-1.60 (-10.69%)
I Yuan Precision Industrial Co. Ltd. (2235) Ratios
I Yuan Precision Industrial Co. Ltd. Ratios
TW:2235's free cash flow for Q2 2026 was NT$-4.97M. For the 2026 fiscal year, TW:2235's free cash flow was decreased by NT$-11.50M and operating cash flow was NT$6.53M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.51 | 3.50 | 2.12 | 1.56 | 1.30 |
| Quick Ratio | 2.29 | 2.54 | 1.64 | 1.32 | 1.09 |
| Cash Ratio | 0.73 | 0.69 | 1.03 | 0.63 | 0.41 |
| Solvency Ratio | 0.52 | 0.74 | 0.37 | 0.30 | 0.14 |
| Operating Cash Flow Ratio | 0.78 | 0.55 | 0.52 | 0.43 | 0.25 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 1.30 | 0.62 | 0.33 |
| Net Current Asset Value | NT$ 285.04M | NT$ 326.45M | NT$ 276.33M | NT$ 315.89M | NT$ 150.17M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.03 | 0.04 | 0.12 | 0.26 | 0.32 |
| Debt-to-Equity Ratio | 0.04 | 0.04 | 0.15 | 0.41 | 0.55 |
| Debt-to-Capital Ratio | 0.04 | 0.04 | 0.13 | 0.29 | 0.35 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.15 | 1.17 | 1.32 | 1.58 | 1.71 |
| Debt Service Coverage Ratio | 84.36 | 136.83 | 0.80 | 0.50 | 0.22 |
| Interest Coverage Ratio | 23.92 | 55.05 | 17.10 | 33.55 | 19.33 |
| Debt to Market Cap | 0.00 | 0.00 | 0.08 | 0.29 | 0.42 |
| Interest Debt Per Share | 1.32 | 1.66 | 5.71 | 15.68 | 19.15 |
| Net Debt to EBITDA | -0.49 | -0.26 | -1.05 | 0.40 | 2.50 |
| Profitability Margins | |||||
| Gross Profit Margin | 18.37% | 23.49% | 24.34% | 25.85% | 22.38% |
| EBIT Margin | 8.03% | 20.15% | 19.85% | 29.59% | 9.60% |
| EBITDA Margin | 18.68% | 31.04% | 22.46% | 39.61% | 20.36% |
| Operating Profit Margin | 4.82% | 10.98% | 13.12% | 30.23% | 10.16% |
| Pretax Profit Margin | 7.82% | 19.95% | 19.09% | 28.69% | 9.08% |
| Net Profit Margin | 6.16% | 16.20% | 14.80% | 22.78% | 7.25% |
| Continuous Operations Profit Margin | 6.16% | 16.20% | 14.80% | 22.78% | 7.25% |
| Net Income Per EBT | 78.72% | 81.25% | 77.55% | 79.41% | 79.84% |
| EBT Per EBIT | 162.17% | 181.62% | 145.42% | 94.90% | 89.35% |
| Return on Assets (ROA) | 2.42% | 6.29% | 5.05% | 7.68% | 2.39% |
| Return on Equity (ROE) | 2.78% | 7.33% | 6.67% | 12.14% | 4.10% |
| Return on Capital Employed (ROCE) | 2.10% | 4.75% | 5.54% | 15.20% | 5.36% |
| Return on Invested Capital (ROIC) | 1.63% | 3.82% | 3.90% | 8.97% | 2.94% |
| Return on Tangible Assets | 2.43% | 6.30% | 5.06% | 7.69% | 2.40% |
| Earnings Yield | 2.79% | 5.71% | 5.32% | 9.80% | 3.60% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.18 | 2.66 | 3.00 | 3.39 | 2.77 |
| Payables Turnover | 6.66 | 6.13 | 5.01 | 5.53 | 4.81 |
| Inventory Turnover | 2.82 | 3.04 | 2.82 | 3.11 | 3.29 |
| Fixed Asset Turnover | 0.94 | 0.96 | 0.89 | 1.05 | 0.95 |
| Asset Turnover | 0.39 | 0.39 | 0.34 | 0.34 | 0.33 |
| Working Capital Turnover Ratio | 1.54 | 1.57 | 1.54 | 2.27 | 2.98 |
| Cash Conversion Cycle | 189.46 | 197.61 | 178.05 | 158.86 | 166.88 |
| Days of Sales Outstanding | 114.93 | 137.09 | 121.55 | 107.59 | 131.97 |
| Days of Inventory Outstanding | 129.35 | 120.03 | 129.29 | 117.25 | 110.87 |
| Days of Payables Outstanding | 54.83 | 59.52 | 72.79 | 65.98 | 75.96 |
| Operating Cycle | 244.29 | 257.12 | 250.84 | 224.84 | 242.84 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.87 | 2.40 | 4.71 | 8.37 | 5.50 |
| Free Cash Flow Per Share | 2.13 | 1.77 | 4.08 | 7.86 | 4.36 |
| Dividend Paid and CapEx Coverage Ratio | 0.76 | 0.77 | 1.02 | 4.18 | 1.75 |
| Capital Expenditure Coverage Ratio | 3.88 | 3.78 | 7.54 | 16.63 | 4.82 |
| Operating Cash Flow Coverage Ratio | 2.23 | 1.47 | 0.84 | 0.54 | 0.29 |
| Operating Cash Flow to Sales Ratio | 0.18 | 0.15 | 0.29 | 0.42 | 0.28 |
| Free Cash Flow Yield | 6.21% | 3.78% | 8.98% | 16.79% | 11.04% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 35.73 | 17.59 | 18.78 | 10.21 | 27.82 |
| Price-to-Sales (P/S) Ratio | 2.20 | 2.84 | 2.78 | 2.32 | 2.01 |
| Price-to-Book (P/B) Ratio | 0.99 | 1.28 | 1.25 | 1.24 | 1.14 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 16.10 | 26.49 | 11.14 | 5.96 | 9.06 |
| Price-to-Operating Cash Flow Ratio | 11.95 | 19.48 | 9.66 | 5.60 | 7.18 |
| Price-to-Earnings Growth (PEG) Ratio | -0.56 | 1.77 | -0.40 | 0.05 | -0.95 |
| Enterprise Value Multiple | 11.31 | 8.88 | 11.33 | 6.27 | 12.38 |
| Enterprise Value | 1.17B | 1.63B | 1.49B | 1.79B | 1.78B |
| EV to EBITDA | 11.31 | 8.88 | 11.33 | 6.27 | 12.38 |
| EV to Sales | 2.11 | 2.76 | 2.55 | 2.48 | 2.52 |
| EV to Free Cash Flow | 15.43 | 25.73 | 10.20 | 6.36 | 11.35 |
| EV to Operating Cash Flow | 11.45 | 18.92 | 8.84 | 5.98 | 9.00 |
| Tangible Book Value Per Share | 34.46 | 36.36 | 36.19 | 37.73 | 34.63 |
| Shareholders’ Equity Per Share | 34.53 | 36.43 | 36.25 | 37.80 | 34.69 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.19 | 0.22 | 0.21 | 0.20 |
| Revenue Per Share | 15.57 | 16.49 | 16.35 | 20.15 | 19.65 |
| Net Income Per Share | 0.96 | 2.67 | 2.42 | 4.59 | 1.42 |
| Tax Burden | 0.79 | 0.81 | 0.78 | 0.79 | 0.80 |
| Interest Burden | 0.97 | 0.99 | 0.96 | 0.97 | 0.95 |
| Research & Development to Revenue | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| SG&A to Revenue | 0.10 | 0.10 | 0.10 | 0.09 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.36 | 0.73 | 1.94 | 1.45 | 3.09 |
Currency in TWD
