Compeq Manufacturing Co., Ltd.(TW:2313)
NT$182.50+8.00 (+14.78%)
TW:2313
Compeq Manufacturing Co., Ltd. financials statements
NT$182.50
At close:+8.00 (+14.78%)
Compeq Manufacturing Co., Ltd. (2313) Ratios
Compeq Manufacturing Co., Ltd. Ratios
TW:2313's free cash flow for Q2 2026 was NT$-3.19B. For the 2026 fiscal year, TW:2313's free cash flow was decreased by NT$-3.06B and operating cash flow was NT$-127.26M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.67 | 1.66 | 1.75 | 1.86 | 1.78 |
| Quick Ratio | 1.29 | 1.36 | 1.42 | 1.42 | 1.34 |
| Cash Ratio | 0.38 | 0.40 | 0.47 | 0.52 | 0.45 |
| Solvency Ratio | 0.29 | 0.28 | 0.24 | 0.32 | 0.24 |
| Operating Cash Flow Ratio | 0.37 | 0.35 | 0.43 | 0.60 | 0.43 |
| Short-Term Operating Cash Flow Coverage | 2.17 | 1.82 | 2.66 | 6.08 | 4.84 |
| Net Current Asset Value | NT$ 8.30B | NT$ 5.44B | NT$ 2.26B | NT$ 1.28B | NT$ -2.44B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.14 | 0.16 | 0.20 | 0.20 | 0.23 |
| Debt-to-Equity Ratio | 0.27 | 0.31 | 0.40 | 0.42 | 0.51 |
| Debt-to-Capital Ratio | 0.22 | 0.24 | 0.28 | 0.30 | 0.34 |
| Long-Term Debt-to-Capital Ratio | 0.14 | 0.16 | 0.23 | 0.26 | 0.31 |
| Financial Leverage Ratio | 1.89 | 1.92 | 2.02 | 2.06 | 2.22 |
| Debt Service Coverage Ratio | 2.26 | 2.05 | 2.30 | 5.05 | 4.70 |
| Interest Coverage Ratio | 26.28 | 13.04 | 9.20 | 22.68 | 26.28 |
| Debt to Market Cap | 0.12 | 0.16 | 0.18 | 0.30 | 0.32 |
| Interest Debt Per Share | 11.27 | 12.02 | 13.51 | 14.03 | 14.17 |
| Net Debt to EBITDA | 0.12 | 0.20 | 0.37 | 0.28 | 0.63 |
| Profitability Margins | |||||
| Gross Profit Margin | 18.58% | 16.00% | 15.10% | 20.22% | 18.09% |
| EBIT Margin | 10.72% | 10.40% | 8.71% | 13.85% | 11.09% |
| EBITDA Margin | 18.38% | 18.43% | 17.03% | 20.61% | 18.30% |
| Operating Profit Margin | 10.72% | 8.42% | 7.78% | 13.28% | 10.84% |
| Pretax Profit Margin | 10.63% | 9.76% | 7.86% | 13.26% | 10.67% |
| Net Profit Margin | 8.64% | 7.73% | 6.21% | 10.47% | 8.15% |
| Continuous Operations Profit Margin | 8.64% | 7.73% | 6.21% | 10.47% | 8.15% |
| Net Income Per EBT | 81.27% | 79.20% | 79.06% | 78.93% | 76.37% |
| EBT Per EBIT | 99.14% | 115.93% | 101.03% | 99.86% | 98.48% |
| Return on Assets (ROA) | 7.26% | 6.57% | 5.27% | 10.02% | 7.14% |
| Return on Equity (ROE) | 13.72% | 12.59% | 10.62% | 20.67% | 15.88% |
| Return on Capital Employed (ROCE) | 13.60% | 10.62% | 9.48% | 17.79% | 13.37% |
| Return on Invested Capital (ROIC) | 10.17% | 7.70% | 6.99% | 13.50% | 9.84% |
| Return on Tangible Assets | 7.28% | 6.59% | 5.29% | 10.04% | 7.15% |
| Earnings Yield | 5.92% | 6.71% | 4.95% | 15.09% | 9.86% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.96 | 4.05 | 4.01 | 4.48 | 3.90 |
| Payables Turnover | 4.16 | 4.71 | 4.83 | 5.89 | 4.92 |
| Inventory Turnover | 5.37 | 7.20 | 7.08 | 6.08 | 5.59 |
| Fixed Asset Turnover | 1.99 | 1.91 | 1.87 | 2.09 | 1.86 |
| Asset Turnover | 0.84 | 0.85 | 0.85 | 0.96 | 0.88 |
| Working Capital Turnover Ratio | 3.92 | 3.97 | 3.56 | 4.26 | 3.86 |
| Cash Conversion Cycle | 72.31 | 63.35 | 66.83 | 79.47 | 84.75 |
| Days of Sales Outstanding | 92.10 | 90.16 | 90.94 | 81.39 | 93.63 |
| Days of Inventory Outstanding | 67.98 | 50.69 | 51.53 | 60.02 | 65.35 |
| Days of Payables Outstanding | 87.76 | 77.50 | 75.64 | 61.94 | 74.23 |
| Operating Cycle | 160.07 | 140.85 | 142.47 | 141.42 | 158.98 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 9.47 | 8.16 | 8.78 | 11.47 | 7.53 |
| Free Cash Flow Per Share | 3.86 | 3.22 | 3.07 | 5.19 | 0.08 |
| Dividend Paid and CapEx Coverage Ratio | 1.18 | 1.27 | 1.04 | 1.42 | 0.84 |
| Capital Expenditure Coverage Ratio | 1.69 | 1.65 | 1.54 | 1.83 | 1.01 |
| Operating Cash Flow Coverage Ratio | 0.86 | 0.70 | 0.67 | 0.84 | 0.54 |
| Operating Cash Flow to Sales Ratio | 0.15 | 0.13 | 0.16 | 0.18 | 0.14 |
| Free Cash Flow Yield | 4.15% | 4.60% | 4.34% | 11.66% | 0.18% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 16.90 | 14.91 | 20.20 | 6.63 | 10.15 |
| Price-to-Sales (P/S) Ratio | 1.46 | 1.15 | 1.26 | 0.69 | 0.83 |
| Price-to-Book (P/B) Ratio | 2.32 | 1.88 | 2.15 | 1.37 | 1.61 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 24.10 | 21.74 | 23.04 | 8.58 | 543.10 |
| Price-to-Operating Cash Flow Ratio | 9.83 | 8.59 | 8.06 | 3.88 | 5.81 |
| Price-to-Earnings Growth (PEG) Ratio | 0.98 | 0.44 | -0.42 | 0.12 | 0.99 |
| Enterprise Value Multiple | 8.06 | 6.45 | 7.75 | 3.65 | 5.15 |
| Enterprise Value | 112.57B | 86.13B | 88.48B | 57.45B | 59.39B |
| EV to EBITDA | 8.06 | 6.45 | 7.75 | 3.65 | 5.15 |
| EV to Sales | 1.48 | 1.19 | 1.32 | 0.75 | 0.94 |
| EV to Free Cash Flow | 24.45 | 22.44 | 24.21 | 9.29 | 618.54 |
| EV to Operating Cash Flow | 9.97 | 8.87 | 8.47 | 4.20 | 6.62 |
| Tangible Book Value Per Share | 39.89 | 37.08 | 32.73 | 32.35 | 27.06 |
| Shareholders’ Equity Per Share | 40.16 | 37.36 | 32.96 | 32.49 | 27.16 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.21 | 0.21 | 0.21 | 0.24 |
| Revenue Per Share | 63.76 | 60.88 | 56.32 | 64.12 | 52.91 |
| Net Income Per Share | 5.51 | 4.70 | 3.50 | 6.71 | 4.31 |
| Tax Burden | 0.81 | 0.79 | 0.79 | 0.79 | 0.76 |
| Interest Burden | 0.99 | 0.94 | 0.90 | 0.96 | 0.96 |
| Research & Development to Revenue | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| SG&A to Revenue | 0.04 | 0.04 | 0.04 | 0.03 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.40 | 1.37 | 2.51 | 1.35 | 1.33 |
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