Pan-International Industrial Corp.(TW:2328)
NT$47.40+0.45 (+0.96%)
TW:2328
Pan-International Industrial Corp. financials statements
NT$47.40
At close:+0.45 (+0.96%)
Pan-International Industrial Corp. (2328) Ratios
Pan-International Industrial Corp. Ratios
TW:2328's free cash flow for Q2 2026 was NT$-226.63M. For the 2026 fiscal year, TW:2328's free cash flow was decreased by NT$-215.65M and operating cash flow was NT$-10.98M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.76 | 2.31 | 2.06 | 1.89 | 1.86 |
| Quick Ratio | 2.20 | 1.81 | 1.63 | 1.51 | 1.37 |
| Cash Ratio | 1.03 | 0.89 | 0.75 | 0.66 | 0.63 |
| Solvency Ratio | 0.22 | 0.21 | 0.21 | 0.18 | 0.14 |
| Operating Cash Flow Ratio | 0.17 | 0.13 | 0.52 | 0.12 | 0.02 |
| Short-Term Operating Cash Flow Coverage | 1.02 | 0.51 | 2.76 | 0.52 | 0.18 |
| Net Current Asset Value | NT$ 10.60B | NT$ 9.42B | NT$ 8.66B | NT$ 8.62B | NT$ 8.08B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.05 | 0.09 | 0.07 | 0.10 | 0.05 |
| Debt-to-Equity Ratio | 0.08 | 0.15 | 0.13 | 0.21 | 0.10 |
| Debt-to-Capital Ratio | 0.08 | 0.13 | 0.11 | 0.17 | 0.09 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.61 | 1.73 | 1.82 | 1.97 | 1.96 |
| Debt Service Coverage Ratio | 1.47 | 0.98 | 1.31 | 0.89 | 1.50 |
| Interest Coverage Ratio | 31.79 | 19.55 | 26.51 | 50.86 | 121.47 |
| Debt to Market Cap | 5.49 | 0.09 | 0.09 | 0.13 | 0.05 |
| Interest Debt Per Share | 334.29 | 4.39 | 3.40 | 5.18 | 2.45 |
| Net Debt to EBITDA | -2.62 | -2.05 | -1.87 | -1.50 | -2.44 |
| Profitability Margins | |||||
| Gross Profit Margin | 12.22% | 13.50% | 12.39% | 12.49% | 10.94% |
| EBIT Margin | 6.13% | 7.02% | 7.42% | 8.02% | 6.71% |
| EBITDA Margin | 9.19% | 10.17% | 9.89% | 10.32% | 8.43% |
| Operating Profit Margin | 5.24% | 5.88% | 6.25% | 7.99% | 6.46% |
| Pretax Profit Margin | 5.96% | 6.72% | 7.18% | 7.83% | 6.40% |
| Net Profit Margin | 3.71% | 4.75% | 4.90% | 5.04% | 3.99% |
| Continuous Operations Profit Margin | 4.07% | 5.51% | 5.81% | 6.00% | 5.06% |
| Net Income Per EBT | 62.25% | 70.70% | 68.23% | 64.30% | 62.43% |
| EBT Per EBIT | 113.75% | 114.18% | 115.01% | 98.06% | 98.94% |
| Return on Assets (ROA) | 3.36% | 4.21% | 5.15% | 5.20% | 3.98% |
| Return on Equity (ROE) | 5.42% | 7.26% | 9.37% | 10.25% | 7.79% |
| Return on Capital Employed (ROCE) | 6.43% | 7.55% | 10.13% | 13.77% | 10.81% |
| Return on Invested Capital (ROIC) | 4.13% | 5.52% | 7.42% | 8.99% | 7.50% |
| Return on Tangible Assets | 3.37% | 4.22% | 5.16% | 5.21% | 3.98% |
| Earnings Yield | 423.14% | 4.88% | 6.85% | 6.84% | 4.74% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.49 | 3.75 | 4.05 | 3.38 | 3.49 |
| Payables Turnover | 5.04 | 4.45 | 4.21 | 4.29 | 3.48 |
| Inventory Turnover | 5.46 | 4.98 | 6.03 | 5.90 | 4.45 |
| Fixed Asset Turnover | 4.94 | 5.07 | 8.27 | 8.55 | 9.80 |
| Asset Turnover | 0.90 | 0.89 | 1.05 | 1.03 | 1.00 |
| Working Capital Turnover Ratio | 2.07 | 2.29 | 2.82 | 2.99 | 2.99 |
| Cash Conversion Cycle | 99.00 | 88.57 | 63.76 | 84.79 | 81.75 |
| Days of Sales Outstanding | 104.62 | 97.29 | 90.05 | 107.93 | 104.48 |
| Days of Inventory Outstanding | 66.85 | 73.35 | 60.48 | 61.86 | 82.08 |
| Days of Payables Outstanding | 72.46 | 82.07 | 86.77 | 85.00 | 104.81 |
| Operating Cycle | 171.47 | 170.64 | 150.53 | 169.79 | 186.57 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 277.27 | 1.88 | 8.54 | 2.45 | 0.38 |
| Free Cash Flow Per Share | 106.36 | 0.00 | 6.95 | 0.60 | -0.82 |
| Dividend Paid and CapEx Coverage Ratio | 0.87 | 0.59 | 2.85 | 0.86 | 0.21 |
| Capital Expenditure Coverage Ratio | 1.62 | 1.00 | 5.36 | 1.33 | 0.32 |
| Operating Cash Flow Coverage Ratio | 0.85 | 0.44 | 2.60 | 0.48 | 0.16 |
| Operating Cash Flow to Sales Ratio | 0.05 | 0.04 | 0.17 | 0.05 | 0.01 |
| Free Cash Flow Yield | 214.01% | 0.01% | 19.65% | 1.62% | -2.09% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 1.25 | 20.50 | 14.61 | 14.63 | 21.07 |
| Price-to-Sales (P/S) Ratio | 0.01 | 0.97 | 0.72 | 0.74 | 0.84 |
| Price-to-Book (P/B) Ratio | 0.01 | 1.49 | 1.37 | 1.50 | 1.65 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 0.47 | 15422.49 | 5.09 | 61.89 | -47.82 |
| Price-to-Operating Cash Flow Ratio | 0.18 | 21.83 | 4.14 | 15.21 | 103.26 |
| Price-to-Earnings Growth (PEG) Ratio | 0.00 | -1.18 | -2.87 | 0.40 | 0.46 |
| Enterprise Value Multiple | -2.53 | 7.53 | 5.38 | 5.63 | 7.56 |
| Enterprise Value | -5.06B | 16.71B | 13.62B | 15.27B | 15.44B |
| EV to EBITDA | -2.53 | 7.53 | 5.38 | 5.63 | 7.56 |
| EV to Sales | -0.23 | 0.77 | 0.53 | 0.58 | 0.64 |
| EV to Free Cash Flow | -12.37 | 12124.44 | 3.78 | 48.87 | -36.16 |
| EV to Operating Cash Flow | -4.75 | 17.16 | 3.07 | 12.01 | 78.07 |
| Tangible Book Value Per Share | 4470.80 | 31.67 | 29.45 | 28.42 | 27.12 |
| Shareholders’ Equity Per Share | 3880.69 | 27.55 | 25.82 | 24.89 | 23.94 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.32 | 0.18 | 0.19 | 0.24 | 0.25 |
| Revenue Per Share | 5665.06 | 42.10 | 49.36 | 50.66 | 46.74 |
| Net Income Per Share | 210.30 | 2.00 | 2.42 | 2.55 | 1.87 |
| Tax Burden | 0.62 | 0.71 | 0.68 | 0.64 | 0.62 |
| Interest Burden | 0.97 | 0.96 | 0.97 | 0.98 | 0.95 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.02 | 0.02 | 0.01 |
| SG&A to Revenue | 0.05 | 0.06 | 0.04 | 0.04 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.82 | 0.66 | 3.53 | 0.62 | 0.13 |
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