Rectron Ltd.(TW:2302)
NT$40.05-0.30 (-0.74%)
TW:2302
Rectron Ltd. financials statements
NT$40.05
At close:-0.30 (-0.74%)
Rectron Ltd. (2302) Ratios
Rectron Ltd. Ratios
TW:2302's free cash flow for Q2 2026 was NT$25.63M. For the 2026 fiscal year, TW:2302's free cash flow was decreased by NT$-10.25M and operating cash flow was NT$35.88M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.41 | 1.33 | 1.72 | 2.65 | 2.08 |
| Quick Ratio | 1.20 | 1.16 | 1.44 | 2.02 | 1.43 |
| Cash Ratio | 0.62 | 0.77 | 1.16 | 1.08 | 0.69 |
| Solvency Ratio | 0.17 | 0.22 | 0.25 | 0.77 | 0.41 |
| Operating Cash Flow Ratio | 0.14 | 0.27 | 0.30 | 1.45 | 0.16 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 9.57 | 10.97 | 0.38 |
| Net Current Asset Value | NT$ 224.30M | NT$ 167.98M | NT$ 275.96M | NT$ 297.20M | NT$ 217.07M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.01 | 0.02 | 0.06 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.01 | 0.02 | 0.07 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.01 | 0.02 | 0.06 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.44 | 1.44 | 1.31 | 1.16 | 1.19 |
| Debt Service Coverage Ratio | 720.61 | 590.99 | 9.11 | 6.42 | 1.22 |
| Interest Coverage Ratio | 661.94 | 255.05 | 120.03 | 185.98 | 54.03 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.01 | 0.04 |
| Interest Debt Per Share | 0.03 | 0.05 | 0.14 | 0.23 | 0.74 |
| Net Debt to EBITDA | -2.62 | -2.68 | -3.33 | -0.92 | -0.44 |
| Profitability Margins | |||||
| Gross Profit Margin | 36.63% | 36.44% | 35.92% | 39.18% | 33.74% |
| EBIT Margin | 13.85% | 20.58% | 14.94% | 19.45% | 10.98% |
| EBITDA Margin | 20.00% | 27.46% | 22.57% | 26.04% | 20.12% |
| Operating Profit Margin | 13.85% | 10.14% | 9.95% | 24.09% | 12.38% |
| Pretax Profit Margin | 14.60% | 20.54% | 14.86% | 23.32% | 12.15% |
| Net Profit Margin | 9.68% | 16.57% | 12.12% | 20.07% | 11.39% |
| Continuous Operations Profit Margin | 9.68% | 16.57% | 12.12% | 20.07% | 11.39% |
| Net Income Per EBT | 66.29% | 80.67% | 81.60% | 86.05% | 93.76% |
| EBT Per EBIT | 105.41% | 202.69% | 149.31% | 96.78% | 98.15% |
| Return on Assets (ROA) | 3.14% | 4.74% | 3.72% | 8.18% | 3.96% |
| Return on Equity (ROE) | 4.53% | 6.84% | 4.89% | 9.52% | 4.73% |
| Return on Capital Employed (ROCE) | 6.23% | 4.02% | 3.86% | 10.98% | 4.92% |
| Return on Invested Capital (ROIC) | 4.12% | 3.24% | 3.11% | 9.29% | 4.34% |
| Return on Tangible Assets | 3.14% | 4.74% | 3.72% | 8.07% | 3.96% |
| Earnings Yield | 2.78% | 4.04% | 2.84% | 6.34% | 3.02% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.53 | 5.22 | 7.89 | 5.37 | 3.89 |
| Payables Turnover | 3.61 | 3.67 | 6.07 | 4.12 | 4.44 |
| Inventory Turnover | 3.56 | 3.82 | 3.39 | 3.77 | 2.80 |
| Fixed Asset Turnover | 1.40 | 1.16 | 1.51 | 1.71 | 1.41 |
| Asset Turnover | 0.32 | 0.29 | 0.31 | 0.41 | 0.35 |
| Working Capital Turnover Ratio | 3.12 | 2.55 | 1.98 | 2.62 | 2.66 |
| Cash Conversion Cycle | 67.54 | 65.95 | 93.85 | 76.24 | 141.94 |
| Days of Sales Outstanding | 65.96 | 69.98 | 46.25 | 67.92 | 93.83 |
| Days of Inventory Outstanding | 102.62 | 95.57 | 107.78 | 96.90 | 130.31 |
| Days of Payables Outstanding | 101.04 | 99.59 | 60.18 | 88.58 | 82.19 |
| Operating Cycle | 168.58 | 165.54 | 154.03 | 164.82 | 224.14 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.59 | 1.19 | 0.86 | 1.98 | 0.27 |
| Free Cash Flow Per Share | -0.67 | 0.92 | 0.83 | 1.78 | -0.10 |
| Dividend Paid and CapEx Coverage Ratio | 0.32 | 2.06 | 1.03 | 2.48 | 0.40 |
| Capital Expenditure Coverage Ratio | 0.47 | 4.47 | 23.37 | 10.13 | 0.72 |
| Operating Cash Flow Coverage Ratio | 22.16 | 24.96 | 6.37 | 8.94 | 0.37 |
| Operating Cash Flow to Sales Ratio | 0.12 | 0.26 | 0.20 | 0.37 | 0.06 |
| Free Cash Flow Yield | -3.83% | 4.92% | 4.49% | 10.68% | -0.62% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 35.92 | 24.93 | 35.38 | 15.75 | 33.14 |
| Price-to-Sales (P/S) Ratio | 3.48 | 4.11 | 4.27 | 3.16 | 3.77 |
| Price-to-Book (P/B) Ratio | 1.63 | 1.70 | 1.72 | 1.50 | 1.56 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -26.08 | 20.32 | 22.28 | 9.37 | -161.93 |
| Price-to-Operating Cash Flow Ratio | 29.86 | 15.77 | 21.32 | 8.44 | 63.25 |
| Price-to-Earnings Growth (PEG) Ratio | -1.04 | 0.56 | -0.69 | 0.15 | -1.63 |
| Enterprise Value Multiple | 14.76 | 12.28 | 15.60 | 11.24 | 18.29 |
| Enterprise Value | 2.50B | 2.55B | 2.52B | 2.57B | 2.74B |
| EV to EBITDA | 14.76 | 12.28 | 15.60 | 11.24 | 18.29 |
| EV to Sales | 2.95 | 3.37 | 3.52 | 2.93 | 3.68 |
| EV to Free Cash Flow | -22.15 | 16.68 | 18.35 | 8.66 | -158.11 |
| EV to Operating Cash Flow | 25.35 | 12.95 | 17.57 | 7.81 | 61.76 |
| Tangible Book Value Per Share | 10.82 | 11.03 | 10.67 | 11.12 | 10.81 |
| Shareholders’ Equity Per Share | 10.82 | 11.03 | 10.67 | 11.12 | 10.81 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.34 | 0.19 | 0.18 | 0.14 | 0.06 |
| Revenue Per Share | 5.06 | 4.55 | 4.31 | 5.28 | 4.48 |
| Net Income Per Share | 0.49 | 0.75 | 0.52 | 1.06 | 0.51 |
| Tax Burden | 0.66 | 0.81 | 0.82 | 0.86 | 0.94 |
| Interest Burden | 1.05 | 1.00 | 0.99 | 1.20 | 1.11 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.02 | 0.01 | 0.01 |
| SG&A to Revenue | 0.22 | 0.25 | 0.24 | 0.19 | 0.21 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.20 | 1.27 | 1.65 | 1.61 | 0.49 |
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