Elitegroup Computer Systems Co., Ltd.(TW:2331)
NT$15.35-0.25 (-1.60%)
TW:2331
Elitegroup Computer Systems Co., Ltd. financials statements
NT$15.35
At close:-0.25 (-1.60%)
Elitegroup Computer Systems Co., Ltd. (2331) Ratios
Elitegroup Computer Systems Co., Ltd. Ratios
TW:2331's free cash flow for Q2 2026 was NT$-600.18M. For the 2026 fiscal year, TW:2331's free cash flow was decreased by NT$-8.47M and operating cash flow was NT$-591.70M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.37 | 1.23 | 1.74 | 1.57 | 1.41 |
| Quick Ratio | 1.14 | 1.05 | 1.55 | 1.27 | 1.08 |
| Cash Ratio | 0.31 | 0.40 | 0.57 | 0.46 | 0.21 |
| Solvency Ratio | 0.11 | 0.04 | 0.14 | 0.13 | 0.06 |
| Operating Cash Flow Ratio | 0.08 | 0.07 | 0.17 | 0.47 | -0.15 |
| Short-Term Operating Cash Flow Coverage | 0.58 | 0.53 | 2.81 | 17.21 | -1.85 |
| Net Current Asset Value | NT$ 3.21B | NT$ 1.49B | NT$ 6.16B | NT$ 5.99B | NT$ 4.66B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.08 | 0.09 | 0.06 | 0.03 | 0.06 |
| Debt-to-Equity Ratio | 0.18 | 0.18 | 0.11 | 0.05 | 0.15 |
| Debt-to-Capital Ratio | 0.15 | 0.15 | 0.10 | 0.05 | 0.13 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.12 | 2.02 | 1.91 | 2.03 | 2.31 |
| Debt Service Coverage Ratio | 0.12 | 0.32 | 2.52 | 4.70 | 0.74 |
| Interest Coverage Ratio | 1.16 | -11.23 | 30.96 | 34.23 | 6.53 |
| Debt to Market Cap | 0.12 | 0.12 | 0.03 | 0.03 | 0.09 |
| Interest Debt Per Share | 3.50 | 3.82 | 2.40 | 1.13 | 2.84 |
| Net Debt to EBITDA | -2.76 | -4.19 | -2.30 | -2.39 | -1.35 |
| Profitability Margins | |||||
| Gross Profit Margin | 10.76% | 10.99% | 14.76% | 10.31% | 8.33% |
| EBIT Margin | 0.32% | 0.01% | 6.61% | 3.92% | 0.67% |
| EBITDA Margin | 2.85% | 3.04% | 9.46% | 6.16% | 2.81% |
| Operating Profit Margin | 0.32% | -2.95% | 2.96% | 4.04% | 0.62% |
| Pretax Profit Margin | 5.90% | -0.26% | 6.51% | 3.77% | 0.53% |
| Net Profit Margin | 3.92% | -0.52% | 5.13% | 2.79% | 0.22% |
| Continuous Operations Profit Margin | 3.92% | -0.52% | 5.14% | 2.82% | 0.34% |
| Net Income Per EBT | 66.42% | 201.61% | 78.87% | 74.08% | 42.41% |
| EBT Per EBIT | 1825.72% | 8.70% | 220.27% | 93.31% | 84.68% |
| Return on Assets (ROA) | 3.45% | -0.38% | 4.41% | 3.74% | 0.30% |
| Return on Equity (ROE) | 7.32% | -0.77% | 8.42% | 7.59% | 0.69% |
| Return on Capital Employed (ROCE) | 0.56% | -4.03% | 4.44% | 10.54% | 1.79% |
| Return on Invested Capital (ROIC) | 0.33% | -3.60% | 3.32% | 7.46% | 0.89% |
| Return on Tangible Assets | 3.54% | -0.39% | 4.53% | 3.84% | 0.30% |
| Earnings Yield | 6.37% | -0.73% | 5.72% | 7.62% | 0.57% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.03 | 6.37 | 7.44 | 8.06 | 4.01 |
| Payables Turnover | 5.63 | 6.07 | 7.10 | 7.74 | 5.42 |
| Inventory Turnover | 7.14 | 7.83 | 9.00 | 8.33 | 6.78 |
| Fixed Asset Turnover | 7.02 | 5.27 | 6.53 | 11.43 | 9.65 |
| Asset Turnover | 0.88 | 0.74 | 0.86 | 1.34 | 1.32 |
| Working Capital Turnover Ratio | 6.05 | 3.57 | 2.88 | 5.34 | 5.78 |
| Cash Conversion Cycle | 46.85 | 43.72 | 38.21 | 41.92 | 77.54 |
| Days of Sales Outstanding | 60.52 | 57.26 | 49.05 | 45.31 | 91.00 |
| Days of Inventory Outstanding | 51.13 | 46.61 | 40.53 | 43.80 | 53.84 |
| Days of Payables Outstanding | 64.80 | 60.15 | 51.37 | 47.18 | 67.30 |
| Operating Cycle | 111.65 | 103.87 | 89.58 | 89.10 | 144.84 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.51 | 1.40 | 3.10 | 9.53 | -3.59 |
| Free Cash Flow Per Share | 1.04 | 0.01 | 2.65 | 9.23 | -4.14 |
| Dividend Paid and CapEx Coverage Ratio | 2.22 | 0.59 | 2.48 | 30.99 | -2.31 |
| Capital Expenditure Coverage Ratio | 3.22 | 1.01 | 6.93 | 31.29 | -6.51 |
| Operating Cash Flow Coverage Ratio | 0.44 | 0.37 | 1.31 | 9.00 | -1.29 |
| Operating Cash Flow to Sales Ratio | 0.04 | 0.04 | 0.09 | 0.17 | -0.06 |
| Free Cash Flow Yield | 4.69% | 0.04% | 8.34% | 44.79% | -18.39% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 15.71 | -139.38 | 17.47 | 13.12 | 173.08 |
| Price-to-Sales (P/S) Ratio | 0.62 | 0.71 | 0.90 | 0.37 | 0.39 |
| Price-to-Book (P/B) Ratio | 1.15 | 1.06 | 1.47 | 1.00 | 1.20 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 21.33 | 2845.72 | 11.99 | 2.23 | -5.44 |
| Price-to-Operating Cash Flow Ratio | 14.70 | 15.92 | 10.26 | 2.16 | -6.27 |
| Price-to-Earnings Growth (PEG) Ratio | -0.02 | 1.28 | 1.10 | 0.01 | 9.52 |
| Enterprise Value Multiple | 18.80 | 19.21 | 7.19 | 3.56 | 12.61 |
| Enterprise Value | 10.79B | 10.20B | 13.42B | 6.87B | 11.33B |
| EV to EBITDA | 18.80 | 19.21 | 7.19 | 3.56 | 12.61 |
| EV to Sales | 0.54 | 0.58 | 0.68 | 0.22 | 0.35 |
| EV to Free Cash Flow | 18.61 | 2335.68 | 9.09 | 1.34 | -4.91 |
| EV to Operating Cash Flow | 12.82 | 13.07 | 7.78 | 1.29 | -5.67 |
| Tangible Book Value Per Share | 18.20 | 19.96 | 20.52 | 19.62 | 17.79 |
| Shareholders’ Equity Per Share | 19.27 | 21.07 | 21.62 | 20.70 | 18.73 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.34 | -1.02 | 0.21 | 0.26 | 0.45 |
| Revenue Per Share | 36.01 | 31.39 | 35.44 | 56.27 | 57.30 |
| Net Income Per Share | 1.41 | -0.16 | 1.82 | 1.57 | 0.13 |
| Tax Burden | 0.66 | 2.02 | 0.79 | 0.74 | 0.42 |
| Interest Burden | 18.26 | -41.48 | 0.99 | 0.96 | 0.79 |
| Research & Development to Revenue | 0.04 | 0.06 | 0.05 | 0.03 | 0.04 |
| SG&A to Revenue | 0.07 | 0.08 | 0.08 | 0.06 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.07 | -4.48 | 1.70 | 4.50 | -11.86 |
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