Gold Circuit Electronics Ltd(TW:2368)
NT$1,050.00+67.00 (+6.82%)
TW:2368
Gold Circuit Electronics Ltd financials statements
NT$1,050.00
At close:+67.00 (+6.82%)
Gold Circuit Electronics Ltd (2368) Ratios
Gold Circuit Electronics Ltd Ratios
TW:2368's free cash flow for Q2 2026 was NT$1.94B. For the 2026 fiscal year, TW:2368's free cash flow was decreased by NT$-1.96B and operating cash flow was NT$3.89B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.04 | 1.85 | 2.38 | 1.92 | 1.77 |
| Quick Ratio | 1.69 | 1.39 | 1.81 | 1.44 | 1.30 |
| Cash Ratio | 0.66 | 0.54 | 0.74 | 0.50 | 0.37 |
| Solvency Ratio | 0.26 | 0.29 | 0.28 | 0.35 | 0.27 |
| Operating Cash Flow Ratio | 0.08 | 0.33 | 0.51 | 0.37 | 0.23 |
| Short-Term Operating Cash Flow Coverage | 0.37 | 2.07 | 24.53 | 2.03 | 1.50 |
| Net Current Asset Value | NT$ 14.07B | NT$ 8.20B | NT$ 8.64B | NT$ 7.01B | NT$ 4.58B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.24 | 0.16 | 0.16 | 0.18 | 0.18 |
| Debt-to-Equity Ratio | 0.54 | 0.34 | 0.31 | 0.39 | 0.39 |
| Debt-to-Capital Ratio | 0.35 | 0.26 | 0.23 | 0.28 | 0.28 |
| Long-Term Debt-to-Capital Ratio | 0.26 | 0.18 | 0.22 | 0.19 | 0.20 |
| Financial Leverage Ratio | 2.26 | 2.09 | 1.97 | 2.10 | 2.19 |
| Debt Service Coverage Ratio | 1.70 | 2.38 | 13.78 | 2.43 | 2.27 |
| Interest Coverage Ratio | 64.32 | 47.92 | 43.53 | 72.17 | 60.27 |
| Debt to Market Cap | 0.05 | 0.06 | 0.05 | 0.12 | 0.11 |
| Interest Debt Per Share | 37.07 | 15.40 | 10.84 | 10.93 | 9.39 |
| Net Debt to EBITDA | -0.00 | -0.19 | -0.41 | -0.06 | 0.14 |
| Profitability Margins | |||||
| Gross Profit Margin | 32.80% | 29.26% | 25.71% | 26.62% | 23.94% |
| EBIT Margin | 23.40% | 22.23% | 17.76% | 19.76% | 15.47% |
| EBITDA Margin | 25.57% | 25.02% | 20.98% | 22.43% | 18.38% |
| Operating Profit Margin | 23.40% | 20.71% | 17.10% | 19.88% | 15.28% |
| Pretax Profit Margin | 23.62% | 21.80% | 17.37% | 19.49% | 15.22% |
| Net Profit Margin | 16.01% | 14.42% | 11.74% | 13.93% | 11.00% |
| Continuous Operations Profit Margin | 16.01% | 14.42% | 11.74% | 13.93% | 11.00% |
| Net Income Per EBT | 67.78% | 66.14% | 67.62% | 71.50% | 72.29% |
| EBT Per EBIT | 100.93% | 105.26% | 101.59% | 98.01% | 99.57% |
| Return on Assets (ROA) | 12.68% | 12.60% | 10.66% | 15.21% | 11.72% |
| Return on Equity (ROE) | 28.69% | 26.35% | 20.96% | 31.89% | 25.67% |
| Return on Capital Employed (ROCE) | 29.14% | 29.21% | 22.70% | 35.85% | 27.65% |
| Return on Invested Capital (ROIC) | 17.52% | 17.58% | 15.20% | 22.86% | 18.01% |
| Return on Tangible Assets | 12.70% | 12.61% | 10.68% | 15.23% | 11.73% |
| Earnings Yield | 2.83% | 4.78% | 3.33% | 10.21% | 7.12% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.20 | 2.83 | 2.80 | 3.03 | 2.89 |
| Payables Turnover | 3.66 | 3.33 | 3.71 | 4.25 | 3.68 |
| Inventory Turnover | 4.14 | 3.49 | 3.74 | 4.28 | 4.20 |
| Fixed Asset Turnover | 3.32 | 3.29 | 4.19 | 5.07 | 4.53 |
| Asset Turnover | 0.79 | 0.87 | 0.91 | 1.09 | 1.07 |
| Working Capital Turnover Ratio | 2.77 | 2.69 | 2.37 | 3.50 | 3.97 |
| Cash Conversion Cycle | 154.52 | 123.91 | 129.56 | 119.84 | 114.13 |
| Days of Sales Outstanding | 166.12 | 128.78 | 130.40 | 120.52 | 126.40 |
| Days of Inventory Outstanding | 88.23 | 104.64 | 97.63 | 85.21 | 86.97 |
| Days of Payables Outstanding | 99.83 | 109.52 | 98.47 | 85.88 | 99.24 |
| Operating Cycle | 254.36 | 233.43 | 228.03 | 205.72 | 213.37 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.58 | 11.56 | 10.92 | 8.62 | 4.91 |
| Free Cash Flow Per Share | -9.20 | 0.97 | 7.50 | 5.98 | 3.17 |
| Dividend Paid and CapEx Coverage Ratio | 0.23 | 0.82 | 1.58 | 1.74 | 1.43 |
| Capital Expenditure Coverage Ratio | 0.33 | 1.09 | 3.19 | 3.26 | 2.82 |
| Operating Cash Flow Coverage Ratio | 0.12 | 0.77 | 1.03 | 0.80 | 0.53 |
| Operating Cash Flow to Sales Ratio | 0.04 | 0.14 | 0.18 | 0.14 | 0.09 |
| Free Cash Flow Yield | -1.34% | 0.40% | 3.44% | 6.88% | 3.75% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 35.29 | 20.91 | 30.07 | 9.80 | 14.05 |
| Price-to-Sales (P/S) Ratio | 5.65 | 3.02 | 3.53 | 1.37 | 1.54 |
| Price-to-Book (P/B) Ratio | 10.12 | 5.51 | 6.30 | 3.12 | 3.60 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -74.68 | 249.92 | 29.05 | 14.52 | 26.64 |
| Price-to-Operating Cash Flow Ratio | 150.06 | 20.89 | 19.95 | 10.07 | 17.20 |
| Price-to-Earnings Growth (PEG) Ratio | 0.51 | 0.35 | -1.65 | 0.21 | 0.34 |
| Enterprise Value Multiple | 22.09 | 11.87 | 16.42 | 6.03 | 8.54 |
| Enterprise Value | 338.93B | 115.68B | 103.52B | 44.32B | 41.78B |
| EV to EBITDA | 22.09 | 11.87 | 16.42 | 6.03 | 8.54 |
| EV to Sales | 5.65 | 2.97 | 3.45 | 1.35 | 1.57 |
| EV to Free Cash Flow | -74.67 | 245.97 | 28.34 | 14.39 | 27.08 |
| EV to Operating Cash Flow | 150.05 | 20.56 | 19.47 | 9.97 | 17.48 |
| Tangible Book Value Per Share | 67.70 | 43.70 | 34.46 | 27.70 | 23.37 |
| Shareholders’ Equity Per Share | 67.86 | 43.79 | 34.58 | 27.78 | 23.43 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.32 | 0.34 | 0.32 | 0.28 | 0.28 |
| Revenue Per Share | 121.61 | 80.03 | 61.73 | 63.59 | 54.67 |
| Net Income Per Share | 19.47 | 11.54 | 7.25 | 8.86 | 6.01 |
| Tax Burden | 0.68 | 0.66 | 0.68 | 0.72 | 0.72 |
| Interest Burden | 1.01 | 0.98 | 0.98 | 0.99 | 0.98 |
| Research & Development to Revenue | 0.02 | 0.03 | 0.03 | 0.02 | 0.02 |
| SG&A to Revenue | 0.07 | 0.06 | 0.06 | 0.06 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.16 | 0.66 | 1.02 | 0.70 | 0.59 |
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