Orient Semiconductor Electronics, Limited(TW:2329)
NT$37.00-0.30 (-0.80%)
TW:2329
Orient Semiconductor Electronics, Limited financials statements
NT$37.00
At close:-0.30 (-0.80%)
Orient Semiconductor Electronics, Limited (2329) Ratios
Orient Semiconductor Electronics, Limited Ratios
TW:2329's free cash flow for Q3 2026 was NT$-184.18M. For the 2026 fiscal year, TW:2329's free cash flow was decreased by NT$-639.44M and operating cash flow was NT$455.26M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.35 | 1.57 | 1.85 | 2.02 | 1.57 |
| Quick Ratio | 1.02 | 1.34 | 1.57 | 1.63 | 1.25 |
| Cash Ratio | 0.34 | 0.65 | 0.68 | 0.84 | 0.48 |
| Solvency Ratio | 0.26 | 0.27 | 0.40 | 0.36 | 0.36 |
| Operating Cash Flow Ratio | 0.21 | 0.48 | 0.46 | 0.59 | 0.52 |
| Short-Term Operating Cash Flow Coverage | 2.16 | 8.80 | 24.72 | 0.00 | 6.36 |
| Net Current Asset Value | NT$ 1.12B | NT$ 2.73B | NT$ 3.43B | NT$ 2.28B | NT$ 878.81M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.12 | 0.08 | 0.07 | 0.08 | 0.08 |
| Debt-to-Equity Ratio | 0.21 | 0.13 | 0.12 | 0.13 | 0.15 |
| Debt-to-Capital Ratio | 0.18 | 0.11 | 0.11 | 0.12 | 0.13 |
| Long-Term Debt-to-Capital Ratio | 0.12 | 0.08 | 0.09 | 0.11 | 0.06 |
| Financial Leverage Ratio | 1.86 | 1.69 | 1.64 | 1.74 | 1.90 |
| Debt Service Coverage Ratio | 3.09 | 5.48 | 20.32 | 100.87 | 5.70 |
| Interest Coverage Ratio | 80.79 | 63.51 | 57.10 | 69.54 | 58.96 |
| Debt to Market Cap | 0.07 | 0.06 | 0.04 | 0.12 | 0.07 |
| Interest Debt Per Share | 4.20 | 2.11 | 2.54 | 2.41 | 2.42 |
| Net Debt to EBITDA | -0.12 | -1.24 | -0.78 | -0.90 | -0.43 |
| Profitability Margins | |||||
| Gross Profit Margin | 15.06% | 15.15% | 19.86% | 16.24% | 18.41% |
| EBIT Margin | 8.53% | 9.18% | 13.51% | 11.55% | 12.11% |
| EBITDA Margin | 13.78% | 14.67% | 19.48% | 18.88% | 20.50% |
| Operating Profit Margin | 7.68% | 7.10% | 12.43% | 11.60% | 12.26% |
| Pretax Profit Margin | 8.43% | 9.07% | 13.29% | 11.39% | 12.16% |
| Net Profit Margin | 7.17% | 7.55% | 11.27% | 9.33% | 9.60% |
| Continuous Operations Profit Margin | 7.17% | 7.55% | 11.27% | 9.13% | 9.34% |
| Net Income Per EBT | 84.96% | 83.22% | 84.80% | 81.92% | 78.93% |
| EBT Per EBIT | 109.81% | 127.80% | 106.95% | 98.14% | 99.19% |
| Return on Assets (ROA) | 6.81% | 6.29% | 10.19% | 8.55% | 8.99% |
| Return on Equity (ROE) | 12.64% | 10.62% | 16.69% | 14.86% | 17.06% |
| Return on Capital Employed (ROCE) | 11.83% | 9.08% | 16.30% | 14.69% | 17.27% |
| Return on Invested Capital (ROIC) | 9.46% | 7.34% | 13.68% | 12.01% | 13.05% |
| Return on Tangible Assets | 6.82% | 6.31% | 10.23% | 8.57% | 9.01% |
| Earnings Yield | 4.38% | 4.99% | 6.27% | 14.90% | 10.43% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.74 | 3.58 | 3.43 | 4.66 | 4.24 |
| Payables Turnover | 3.17 | 2.97 | 3.37 | 4.27 | 4.04 |
| Inventory Turnover | 6.46 | 8.79 | 8.33 | 7.16 | 7.13 |
| Fixed Asset Turnover | 2.48 | 2.47 | 3.18 | 2.87 | 2.74 |
| Asset Turnover | 0.95 | 0.83 | 0.90 | 0.92 | 0.94 |
| Working Capital Turnover Ratio | 5.95 | 3.72 | 3.45 | 3.87 | 6.93 |
| Cash Conversion Cycle | 38.71 | 20.62 | 42.07 | 43.97 | 46.95 |
| Days of Sales Outstanding | 97.47 | 102.09 | 106.55 | 78.35 | 86.12 |
| Days of Inventory Outstanding | 56.52 | 41.54 | 43.80 | 51.01 | 51.22 |
| Days of Payables Outstanding | 115.27 | 123.01 | 108.28 | 85.38 | 90.40 |
| Operating Cycle | 153.99 | 143.63 | 150.35 | 129.36 | 137.35 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.91 | 4.62 | 4.77 | 5.00 | 5.39 |
| Free Cash Flow Per Share | -1.19 | 1.81 | 3.08 | 2.95 | 3.43 |
| Dividend Paid and CapEx Coverage Ratio | 0.54 | 1.14 | 1.69 | 1.48 | 2.76 |
| Capital Expenditure Coverage Ratio | 0.71 | 1.65 | 2.82 | 2.44 | 2.76 |
| Operating Cash Flow Coverage Ratio | 0.70 | 2.22 | 1.93 | 2.11 | 2.28 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.20 | 0.16 | 0.18 | 0.19 |
| Free Cash Flow Yield | -2.12% | 5.22% | 5.70% | 16.81% | 12.96% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 22.86 | 20.29 | 15.93 | 8.69 | 11.83 |
| Price-to-Sales (P/S) Ratio | 1.64 | 1.51 | 1.80 | 0.63 | 0.92 |
| Price-to-Book (P/B) Ratio | 2.89 | 2.13 | 2.66 | 1.00 | 1.64 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -47.19 | 19.15 | 17.55 | 5.95 | 7.72 |
| Price-to-Operating Cash Flow Ratio | 19.21 | 7.51 | 11.33 | 3.51 | 4.92 |
| Price-to-Earnings Growth (PEG) Ratio | 0.53 | -0.41 | 0.23 | -0.88 | -0.02 |
| Enterprise Value Multiple | 11.77 | 9.06 | 8.44 | 2.42 | 4.05 |
| Enterprise Value | 31.92B | 21.64B | 27.45B | 7.09B | 13.26B |
| EV to EBITDA | 11.77 | 9.06 | 8.44 | 2.42 | 4.05 |
| EV to Sales | 1.62 | 1.33 | 1.64 | 0.46 | 0.83 |
| EV to Free Cash Flow | -46.72 | 16.84 | 16.07 | 4.33 | 6.97 |
| EV to Operating Cash Flow | 19.02 | 6.61 | 10.37 | 2.56 | 4.44 |
| Tangible Book Value Per Share | 19.31 | 16.24 | 20.16 | 17.52 | 16.14 |
| Shareholders’ Equity Per Share | 19.38 | 16.32 | 20.30 | 17.60 | 16.20 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.15 | 0.17 | 0.15 | 0.18 | 0.21 |
| Revenue Per Share | 34.19 | 22.95 | 30.06 | 28.04 | 28.80 |
| Net Income Per Share | 2.45 | 1.73 | 3.39 | 2.62 | 2.76 |
| Tax Burden | 0.85 | 0.83 | 0.85 | 0.82 | 0.79 |
| Interest Burden | 0.99 | 0.99 | 0.98 | 0.99 | 1.00 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| SG&A to Revenue | 0.05 | 0.06 | 0.05 | 0.05 | 0.05 |
| Stock-Based Compensation to Revenue | 0.01 | 0.01 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.01 | 2.22 | 1.41 | 1.57 | 1.54 |
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