WUS Printed Circuit Co. Ltd.(TW:2316)
NT$126.50+11.50 (+10.00%)
TW:2316
WUS Printed Circuit Co. Ltd. financials statements
NT$126.50
At close:+11.50 (+10.00%)
WUS Printed Circuit Co. Ltd. (2316) Ratios
WUS Printed Circuit Co. Ltd. Ratios
TW:2316's free cash flow for Q2 2026 was NT$-285.94M. For the 2026 fiscal year, TW:2316's free cash flow was decreased by NT$-289.00M and operating cash flow was NT$3.06M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.37 | 2.11 | 1.77 | 1.91 | 1.68 |
| Quick Ratio | 2.07 | 1.78 | 1.50 | 1.50 | 1.25 |
| Cash Ratio | 0.36 | 0.53 | 0.66 | 0.25 | 0.17 |
| Solvency Ratio | 0.48 | 0.23 | 0.22 | 0.17 | 0.14 |
| Operating Cash Flow Ratio | 0.04 | 0.06 | 0.02 | 0.33 | -0.14 |
| Short-Term Operating Cash Flow Coverage | 0.11 | 0.12 | 0.04 | 0.66 | -0.30 |
| Net Current Asset Value | NT$ 955.76M | NT$ -370.83M | NT$ -104.53M | NT$ -211.25M | NT$ -428.70M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.15 | 0.20 | 0.25 | 0.23 | 0.26 |
| Debt-to-Equity Ratio | 0.22 | 0.31 | 0.40 | 0.38 | 0.47 |
| Debt-to-Capital Ratio | 0.18 | 0.23 | 0.28 | 0.27 | 0.32 |
| Long-Term Debt-to-Capital Ratio | 0.11 | 0.15 | 0.15 | 0.17 | 0.20 |
| Financial Leverage Ratio | 1.47 | 1.52 | 1.61 | 1.63 | 1.80 |
| Debt Service Coverage Ratio | -0.76 | 0.96 | 0.21 | 0.70 | 0.56 |
| Interest Coverage Ratio | -8.56 | -9.21 | -12.38 | 18.22 | 21.06 |
| Debt to Market Cap | 0.15 | 0.35 | 0.49 | 0.60 | 0.52 |
| Interest Debt Per Share | 15.65 | 17.07 | 19.70 | 16.87 | 20.13 |
| Net Debt to EBITDA | -19.55 | 1.25 | 1.98 | 2.27 | 2.97 |
| Profitability Margins | |||||
| Gross Profit Margin | -1.25% | -4.76% | -7.82% | 3.53% | 8.26% |
| EBIT Margin | -13.19% | 32.84% | 11.61% | 13.37% | 12.76% |
| EBITDA Margin | -2.38% | 44.12% | 22.12% | 20.56% | 19.24% |
| Operating Profit Margin | -13.19% | -16.43% | -18.76% | 13.38% | 12.76% |
| Pretax Profit Margin | 85.88% | 31.06% | 34.56% | 12.63% | 12.16% |
| Net Profit Margin | 64.89% | 23.33% | 23.77% | 9.95% | 9.97% |
| Continuous Operations Profit Margin | 64.89% | 23.33% | 23.77% | -5.15% | -1.03% |
| Net Income Per EBT | 75.56% | 75.11% | 68.77% | 78.75% | 82.05% |
| EBT Per EBIT | -650.92% | -188.98% | -184.22% | 94.43% | 95.26% |
| Return on Assets (ROA) | 13.17% | 5.17% | 5.84% | 3.89% | 3.86% |
| Return on Equity (ROE) | 19.30% | 7.85% | 9.40% | 6.35% | 6.95% |
| Return on Capital Employed (ROCE) | -3.17% | -4.29% | -5.83% | 6.50% | 6.55% |
| Return on Invested Capital (ROIC) | -2.24% | -2.94% | -3.44% | 4.56% | 4.65% |
| Return on Tangible Assets | 13.17% | 5.17% | 5.84% | 3.89% | 3.87% |
| Earnings Yield | 12.99% | 9.05% | 12.02% | 10.46% | 7.95% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.97 | 2.95 | 3.97 | 4.35 | 3.35 |
| Payables Turnover | 7.14 | 10.66 | 10.96 | 9.74 | 4.83 |
| Inventory Turnover | 4.39 | 4.73 | 4.61 | 4.79 | 3.35 |
| Fixed Asset Turnover | 1.31 | 1.34 | 1.41 | 1.88 | 2.16 |
| Asset Turnover | 0.20 | 0.22 | 0.25 | 0.39 | 0.39 |
| Working Capital Turnover Ratio | 1.16 | 1.39 | 1.52 | 2.22 | 2.12 |
| Cash Conversion Cycle | 155.07 | 166.81 | 137.81 | 122.64 | 142.58 |
| Days of Sales Outstanding | 123.07 | 123.91 | 91.99 | 83.93 | 109.10 |
| Days of Inventory Outstanding | 83.13 | 77.14 | 79.12 | 76.20 | 109.02 |
| Days of Payables Outstanding | 51.13 | 34.24 | 33.30 | 37.49 | 75.54 |
| Operating Cycle | 206.20 | 201.05 | 171.11 | 160.13 | 218.12 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.68 | 0.79 | 0.39 | 4.63 | -2.69 |
| Free Cash Flow Per Share | -2.88 | -0.85 | -1.18 | 0.87 | -5.35 |
| Dividend Paid and CapEx Coverage Ratio | 0.17 | 0.37 | 0.19 | 0.97 | -0.65 |
| Capital Expenditure Coverage Ratio | 0.19 | 0.48 | 0.25 | 1.23 | -1.01 |
| Operating Cash Flow Coverage Ratio | 0.04 | 0.05 | 0.02 | 0.28 | -0.13 |
| Operating Cash Flow to Sales Ratio | 0.03 | 0.04 | 0.02 | 0.16 | -0.09 |
| Free Cash Flow Yield | -2.80% | -1.79% | -3.08% | 3.23% | -14.46% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 7.70 | 11.09 | 8.32 | 9.57 | 12.59 |
| Price-to-Sales (P/S) Ratio | 5.00 | 2.58 | 1.98 | 0.95 | 1.25 |
| Price-to-Book (P/B) Ratio | 1.49 | 0.87 | 0.78 | 0.61 | 0.87 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -35.71 | -55.83 | -32.49 | 31.00 | -6.92 |
| Price-to-Operating Cash Flow Ratio | 150.70 | 60.27 | 98.70 | 5.81 | -13.75 |
| Price-to-Earnings Growth (PEG) Ratio | 0.04 | -1.50 | 0.13 | -2.16 | 0.34 |
| Enterprise Value Multiple | -229.42 | 7.10 | 10.91 | 6.89 | 9.49 |
| Enterprise Value | 20.43B | 10.44B | 8.49B | 7.27B | 9.77B |
| EV to EBITDA | -229.42 | 7.10 | 10.91 | 6.89 | 9.49 |
| EV to Sales | 5.46 | 3.13 | 2.41 | 1.42 | 1.83 |
| EV to Free Cash Flow | -39.04 | -67.82 | -39.67 | 46.20 | -10.07 |
| EV to Operating Cash Flow | 164.74 | 73.21 | 120.52 | 8.66 | -20.00 |
| Tangible Book Value Per Share | 69.30 | 54.59 | 49.01 | 44.32 | 42.33 |
| Shareholders’ Equity Per Share | 69.31 | 54.59 | 49.02 | 44.33 | 42.33 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.24 | 0.25 | 0.31 | 0.21 | 0.18 |
| Revenue Per Share | 20.61 | 18.36 | 19.40 | 28.29 | 29.49 |
| Net Income Per Share | 13.38 | 4.28 | 4.61 | 2.81 | 2.94 |
| Tax Burden | 0.76 | 0.75 | 0.69 | 0.79 | 0.82 |
| Interest Burden | -6.51 | 0.95 | 2.98 | 0.95 | 0.95 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.11 | 0.10 | 0.10 | 0.07 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.05 | 0.14 | 0.08 | 1.30 | -0.75 |
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