Cmc Magnetics Corporation(TW:2323)
NT$9.940.00 (0.00%)
TW:2323
Cmc Magnetics Corporation financials statements
NT$9.94
At close:0.00 (0.00%)
Cmc Magnetics Corporation (2323) Ratios
Cmc Magnetics Corporation Ratios
TW:2323's free cash flow for Q2 2026 was NT$-367.81M. For the 2026 fiscal year, TW:2323's free cash flow was decreased by NT$-23.41M and operating cash flow was NT$-344.41M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.38 | 3.87 | 4.41 | 3.57 | 3.87 |
| Quick Ratio | 2.88 | 3.20 | 3.57 | 2.67 | 2.88 |
| Cash Ratio | 0.54 | 0.62 | 0.90 | 0.74 | 0.77 |
| Solvency Ratio | 0.22 | 0.03 | 0.34 | -0.06 | 0.16 |
| Operating Cash Flow Ratio | -0.25 | -0.20 | 0.21 | -0.12 | -0.27 |
| Short-Term Operating Cash Flow Coverage | -0.41 | -0.33 | 0.46 | -0.19 | -0.69 |
| Net Current Asset Value | NT$ 8.86B | NT$ 8.28B | NT$ 7.78B | NT$ 6.78B | NT$ 7.41B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.24 | 0.24 | 0.19 | 0.21 | 0.15 |
| Debt-to-Equity Ratio | 0.36 | 0.36 | 0.26 | 0.30 | 0.19 |
| Debt-to-Capital Ratio | 0.27 | 0.26 | 0.21 | 0.23 | 0.16 |
| Long-Term Debt-to-Capital Ratio | 0.16 | 0.17 | 0.14 | 0.13 | 0.10 |
| Financial Leverage Ratio | 1.50 | 1.48 | 1.38 | 1.41 | 1.33 |
| Debt Service Coverage Ratio | -0.01 | 0.12 | 1.48 | -0.13 | 0.70 |
| Interest Coverage Ratio | -0.54 | -2.89 | -3.56 | -14.14 | 6.78 |
| Debt to Market Cap | 0.53 | 0.50 | 0.33 | 0.52 | 0.22 |
| Interest Debt Per Share | 6.59 | 5.92 | 4.47 | 4.49 | 3.28 |
| Net Debt to EBITDA | 14.87 | 9.57 | 0.75 | -14.52 | 0.81 |
| Profitability Margins | |||||
| Gross Profit Margin | 23.99% | 22.02% | 22.48% | 19.05% | 22.93% |
| EBIT Margin | -0.10% | -1.65% | 25.75% | -10.67% | 3.85% |
| EBITDA Margin | 3.86% | 5.19% | 32.82% | -2.01% | 12.74% |
| Operating Profit Margin | -1.29% | -4.70% | -4.68% | -11.67% | 4.41% |
| Pretax Profit Margin | 28.07% | -3.27% | 24.43% | -12.17% | 3.19% |
| Net Profit Margin | 23.94% | -3.90% | 23.70% | -14.08% | 1.85% |
| Continuous Operations Profit Margin | 23.94% | -4.21% | 23.82% | -14.08% | 2.92% |
| Net Income Per EBT | 85.31% | 119.15% | 97.02% | 115.64% | 57.90% |
| EBT Per EBIT | -2169.05% | 69.61% | -521.76% | 104.35% | 72.37% |
| Return on Assets (ROA) | 5.97% | -1.11% | 6.87% | -4.64% | 0.67% |
| Return on Equity (ROE) | 8.93% | -1.64% | 9.47% | -6.55% | 0.89% |
| Return on Capital Employed (ROCE) | -0.40% | -1.60% | -1.56% | -4.57% | 1.85% |
| Return on Invested Capital (ROIC) | -0.30% | -1.43% | -1.42% | -4.07% | 0.82% |
| Return on Tangible Assets | 5.97% | -1.11% | 6.88% | -4.65% | 0.67% |
| Earnings Yield | 13.17% | -2.36% | 12.57% | -11.87% | 1.09% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.22 | 4.87 | 4.96 | 0.00 | 0.00 |
| Payables Turnover | 8.39 | 9.02 | 6.65 | 9.52 | 6.93 |
| Inventory Turnover | 2.03 | 2.05 | 2.09 | 1.86 | 2.02 |
| Fixed Asset Turnover | 2.38 | 2.29 | 1.79 | 1.68 | 1.74 |
| Asset Turnover | 0.25 | 0.28 | 0.29 | 0.33 | 0.36 |
| Working Capital Turnover Ratio | 0.58 | 0.64 | 0.71 | 0.80 | 0.89 |
| Cash Conversion Cycle | 249.94 | 212.14 | 193.11 | 158.35 | 128.36 |
| Days of Sales Outstanding | 113.33 | 74.99 | 73.65 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 180.11 | 177.63 | 174.35 | 196.67 | 181.04 |
| Days of Payables Outstanding | 43.50 | 40.48 | 54.89 | 38.32 | 52.68 |
| Operating Cycle | 293.44 | 252.62 | 248.00 | 196.67 | 181.04 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -1.22 | -0.80 | 0.63 | -0.39 | -0.83 |
| Free Cash Flow Per Share | -1.35 | -0.93 | 0.50 | -0.55 | -1.02 |
| Dividend Paid and CapEx Coverage Ratio | -2.67 | -0.98 | 5.69 | -1.52 | -0.90 |
| Capital Expenditure Coverage Ratio | -9.83 | -6.01 | 5.69 | -2.52 | -4.61 |
| Operating Cash Flow Coverage Ratio | -0.19 | -0.14 | 0.14 | -0.09 | -0.26 |
| Operating Cash Flow to Sales Ratio | -0.19 | -0.12 | 0.09 | -0.06 | -0.10 |
| Free Cash Flow Yield | -11.22% | -8.24% | 3.88% | -6.77% | -7.51% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 7.59 | -41.78 | 7.94 | -8.40 | 90.20 |
| Price-to-Sales (P/S) Ratio | 1.82 | 1.65 | 1.89 | 1.19 | 1.69 |
| Price-to-Book (P/B) Ratio | 0.68 | 0.69 | 0.75 | 0.55 | 0.81 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -8.91 | -12.14 | 25.79 | -14.77 | -13.32 |
| Price-to-Operating Cash Flow Ratio | -9.82 | -14.16 | 20.14 | -20.62 | -16.21 |
| Price-to-Earnings Growth (PEG) Ratio | -0.01 | 0.36 | -0.03 | 0.01 | 1.80 |
| Enterprise Value Multiple | 61.95 | 41.41 | 6.50 | -73.41 | 14.09 |
| Enterprise Value | 17.19B | 15.98B | 15.75B | 11.37B | 15.64B |
| EV to EBITDA | 61.95 | 41.41 | 6.50 | -73.41 | 14.09 |
| EV to Sales | 2.39 | 2.15 | 2.13 | 1.48 | 1.80 |
| EV to Free Cash Flow | -11.73 | -15.78 | 29.18 | -18.41 | -14.13 |
| EV to Operating Cash Flow | -12.92 | -18.41 | 22.78 | -25.71 | -17.20 |
| Tangible Book Value Per Share | 17.98 | 16.52 | 17.23 | 14.85 | 16.83 |
| Shareholders’ Equity Per Share | 17.69 | 16.23 | 16.96 | 14.61 | 16.62 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.15 | -0.28 | 0.02 | -0.16 | 0.53 |
| Revenue Per Share | 6.60 | 6.83 | 6.78 | 6.80 | 8.00 |
| Net Income Per Share | 1.58 | -0.27 | 1.61 | -0.96 | 0.15 |
| Tax Burden | 0.85 | 1.19 | 0.97 | 1.16 | 0.58 |
| Interest Burden | -290.32 | 1.99 | 0.95 | 1.14 | 0.83 |
| Research & Development to Revenue | 0.01 | 0.05 | 0.04 | 0.04 | 0.04 |
| SG&A to Revenue | 0.23 | 0.22 | 0.23 | 0.22 | 0.20 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.66 | 2.99 | 0.40 | 0.47 | -3.27 |
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