Qisda Corporation(TW:2352)
NT$29.90+1.75 (+11.99%)
TW:2352
Qisda Corporation financials statements
NT$29.90
At close:+1.75 (+11.99%)
Qisda Corporation (2352) Ratios
Qisda Corporation Ratios
TW:2352's free cash flow for Q2 2026 was NT$1.43B. For the 2026 fiscal year, TW:2352's free cash flow was decreased by NT$-1.20B and operating cash flow was NT$2.63B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.17 | 1.26 | 1.27 | 1.43 | 1.24 |
| Quick Ratio | 0.73 | 0.82 | 0.82 | 0.91 | 0.68 |
| Cash Ratio | 0.26 | 0.28 | 0.30 | 0.36 | 0.20 |
| Solvency Ratio | 0.05 | 0.06 | 0.07 | 0.13 | 0.11 |
| Operating Cash Flow Ratio | 0.09 | 0.03 | 0.16 | -0.01 | 0.02 |
| Short-Term Operating Cash Flow Coverage | 0.21 | 0.09 | 0.43 | -0.04 | 0.08 |
| Net Current Asset Value | NT$ -25.57B | NT$ -20.76B | NT$ -16.32B | NT$ -4.58B | NT$ -11.13B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.41 | 0.38 | 0.36 | 0.34 | 0.29 |
| Debt-to-Equity Ratio | 2.94 | 2.23 | 1.81 | 1.61 | 1.31 |
| Debt-to-Capital Ratio | 0.75 | 0.69 | 0.64 | 0.62 | 0.57 |
| Long-Term Debt-to-Capital Ratio | 0.56 | 0.52 | 0.47 | 0.46 | 0.39 |
| Financial Leverage Ratio | 7.19 | 5.80 | 5.08 | 4.75 | 4.52 |
| Debt Service Coverage Ratio | 0.18 | 0.26 | 0.35 | 0.60 | 0.55 |
| Interest Coverage Ratio | 1.67 | 2.48 | 2.81 | 14.96 | 19.86 |
| Debt to Market Cap | 1.57 | 0.94 | 0.57 | 0.93 | 0.71 |
| Interest Debt Per Share | 39.46 | 41.56 | 34.96 | 33.86 | 27.89 |
| Net Debt to EBITDA | 5.93 | 4.36 | 3.09 | 1.52 | 2.16 |
| Profitability Margins | |||||
| Gross Profit Margin | 16.84% | 16.45% | 16.25% | 14.41% | 14.41% |
| EBIT Margin | 1.57% | 3.13% | 3.79% | 7.28% | 5.34% |
| EBITDA Margin | 4.65% | 6.06% | 6.59% | 9.49% | 7.47% |
| Operating Profit Margin | 1.57% | 2.28% | 2.50% | 7.47% | 6.05% |
| Pretax Profit Margin | 1.36% | 2.30% | 2.91% | 6.93% | 5.75% |
| Net Profit Margin | 0.55% | 1.07% | 1.46% | 4.62% | 3.68% |
| Continuous Operations Profit Margin | 0.67% | 1.40% | 2.22% | 4.47% | 3.93% |
| Net Income Per EBT | 40.40% | 46.55% | 50.31% | 66.65% | 63.94% |
| EBT Per EBIT | 86.64% | 101.25% | 116.40% | 92.84% | 95.00% |
| Return on Assets (ROA) | 0.56% | 1.05% | 1.58% | 5.73% | 4.44% |
| Return on Equity (ROE) | 4.01% | 6.09% | 8.03% | 27.20% | 20.04% |
| Return on Capital Employed (ROCE) | 3.16% | 4.10% | 4.93% | 16.47% | 13.83% |
| Return on Invested Capital (ROIC) | 1.08% | 1.85% | 2.61% | 8.72% | 8.84% |
| Return on Tangible Assets | 0.59% | 1.12% | 1.66% | 6.05% | 4.70% |
| Earnings Yield | 2.24% | 2.70% | 2.65% | 16.41% | 11.38% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.30 | 4.58 | 5.17 | 5.60 | 6.61 |
| Payables Turnover | 5.12 | 4.97 | 5.60 | 7.07 | 4.74 |
| Inventory Turnover | 3.85 | 4.00 | 4.50 | 4.68 | 3.86 |
| Fixed Asset Turnover | 4.19 | 3.99 | 4.46 | 5.76 | 6.00 |
| Asset Turnover | 1.01 | 0.98 | 1.08 | 1.24 | 1.21 |
| Working Capital Turnover Ratio | 9.83 | 8.47 | 6.91 | 8.30 | 11.00 |
| Cash Conversion Cycle | 92.25 | 97.36 | 86.55 | 91.52 | 72.85 |
| Days of Sales Outstanding | 68.88 | 79.69 | 70.57 | 65.15 | 55.18 |
| Days of Inventory Outstanding | 94.72 | 91.14 | 81.19 | 78.01 | 94.64 |
| Days of Payables Outstanding | 71.35 | 73.48 | 65.22 | 51.63 | 76.97 |
| Operating Cycle | 163.60 | 170.84 | 151.76 | 143.15 | 149.83 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.24 | 1.69 | 6.92 | -0.61 | 1.08 |
| Free Cash Flow Per Share | 1.71 | -1.27 | 4.21 | -4.17 | -2.34 |
| Dividend Paid and CapEx Coverage Ratio | 1.18 | 0.41 | 1.47 | -0.10 | 0.22 |
| Capital Expenditure Coverage Ratio | 1.68 | 0.57 | 2.55 | -0.17 | 0.31 |
| Operating Cash Flow Coverage Ratio | 0.11 | 0.04 | 0.20 | -0.02 | 0.04 |
| Operating Cash Flow to Sales Ratio | 0.04 | 0.02 | 0.07 | -0.00 | 0.01 |
| Free Cash Flow Yield | 7.29% | -3.10% | 7.37% | -12.14% | -6.30% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 36.72 | 36.92 | 37.79 | 6.10 | 8.80 |
| Price-to-Sales (P/S) Ratio | 0.25 | 0.40 | 0.55 | 0.28 | 0.32 |
| Price-to-Book (P/B) Ratio | 1.79 | 2.25 | 3.03 | 1.66 | 1.76 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 13.71 | -32.31 | 13.56 | -8.24 | -15.88 |
| Price-to-Operating Cash Flow Ratio | 5.54 | 24.27 | 8.25 | -56.69 | 34.53 |
| Price-to-Earnings Growth (PEG) Ratio | -0.87 | -1.39 | -0.52 | 0.18 | 0.13 |
| Enterprise Value Multiple | 11.21 | 10.91 | 11.45 | 4.49 | 6.49 |
| Enterprise Value | 108.41B | 133.39B | 153.72B | 102.24B | 109.41B |
| EV to EBITDA | 11.21 | 10.91 | 11.45 | 4.49 | 6.49 |
| EV to Sales | 0.52 | 0.66 | 0.76 | 0.43 | 0.48 |
| EV to Free Cash Flow | 29.08 | -53.78 | 18.58 | -12.48 | -23.79 |
| EV to Operating Cash Flow | 11.76 | 40.40 | 11.29 | -85.85 | 51.73 |
| Tangible Book Value Per Share | 21.88 | 27.14 | 27.75 | 29.34 | 28.28 |
| Shareholders’ Equity Per Share | 13.11 | 18.19 | 18.84 | 20.71 | 21.08 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.51 | 0.39 | 0.30 | 0.33 | 0.19 |
| Revenue Per Share | 95.59 | 103.14 | 103.52 | 121.94 | 114.89 |
| Net Income Per Share | 0.53 | 1.11 | 1.51 | 5.63 | 4.22 |
| Tax Burden | 0.40 | 0.47 | 0.50 | 0.67 | 0.64 |
| Interest Burden | 0.87 | 0.74 | 0.77 | 0.95 | 1.08 |
| Research & Development to Revenue | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| SG&A to Revenue | 0.12 | 0.11 | 0.10 | 0.09 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 8.07 | 0.71 | 4.57 | -0.07 | 0.16 |
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