Elite Material Co., Ltd.(TW:2383)
NT$4,500.00+135.00 (+3.09%)
TW:2383
Elite Material Co., Ltd. financials statements
NT$4,500.00
At close:+135.00 (+3.09%)
Elite Material Co., Ltd. (2383) Ratios
Elite Material Co., Ltd. Ratios
TW:2383's free cash flow for Q3 2026 was NT$1.05B. For the 2026 fiscal year, TW:2383's free cash flow was decreased by NT$-6.20B and operating cash flow was NT$7.25B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.60 | 1.71 | 1.46 | 1.69 | 1.78 |
| Quick Ratio | 1.24 | 1.39 | 1.19 | 1.42 | 1.41 |
| Cash Ratio | 0.43 | 0.50 | 0.40 | 0.66 | 0.46 |
| Solvency Ratio | 0.29 | 0.28 | 0.26 | 0.27 | 0.37 |
| Operating Cash Flow Ratio | 0.26 | 0.24 | 0.13 | 0.48 | 0.28 |
| Short-Term Operating Cash Flow Coverage | 1.06 | 0.93 | 0.37 | 1.41 | 1.38 |
| Net Current Asset Value | NT$ 16.50B | NT$ 10.51B | NT$ 7.06B | NT$ 5.27B | NT$ 9.05B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.19 | 0.23 | 0.19 | 0.23 | 0.11 |
| Debt-to-Equity Ratio | 0.40 | 0.49 | 0.38 | 0.45 | 0.20 |
| Debt-to-Capital Ratio | 0.28 | 0.33 | 0.28 | 0.31 | 0.17 |
| Long-Term Debt-to-Capital Ratio | 0.14 | 0.20 | 0.07 | 0.16 | 0.04 |
| Financial Leverage Ratio | 2.14 | 2.17 | 1.99 | 1.97 | 1.85 |
| Debt Service Coverage Ratio | 1.42 | 1.43 | 0.87 | 1.10 | 2.11 |
| Interest Coverage Ratio | 40.15 | 26.53 | 23.05 | 35.20 | 91.52 |
| Debt to Market Cap | 0.03 | 0.08 | 0.08 | 0.17 | 0.04 |
| Interest Debt Per Share | 58.58 | 51.36 | 31.59 | 30.11 | 12.07 |
| Net Debt to EBITDA | 0.00 | 0.16 | 0.11 | -0.08 | -0.35 |
| Profitability Margins | |||||
| Gross Profit Margin | 29.83% | 27.91% | 27.44% | 25.11% | 26.15% |
| EBIT Margin | 20.27% | 19.56% | 18.74% | 16.76% | 18.15% |
| EBITDA Margin | 22.23% | 22.31% | 21.89% | 18.76% | 20.05% |
| Operating Profit Margin | 20.27% | 18.91% | 17.79% | 16.76% | 18.14% |
| Pretax Profit Margin | 20.03% | 18.85% | 17.97% | 16.28% | 17.95% |
| Net Profit Margin | 15.54% | 14.88% | 13.29% | 13.12% | 14.27% |
| Continuous Operations Profit Margin | 15.54% | 14.86% | 13.29% | 13.13% | 14.31% |
| Net Income Per EBT | 77.58% | 78.95% | 73.97% | 80.57% | 79.47% |
| EBT Per EBIT | 98.79% | 99.66% | 101.02% | 97.16% | 98.96% |
| Return on Assets (ROA) | 13.57% | 12.59% | 10.27% | 11.69% | 15.02% |
| Return on Equity (ROE) | 29.03% | 27.28% | 20.47% | 22.98% | 27.81% |
| Return on Capital Employed (ROCE) | 30.98% | 26.53% | 24.20% | 23.46% | 31.63% |
| Return on Invested Capital (ROIC) | 20.30% | 17.87% | 14.21% | 15.86% | 22.22% |
| Return on Tangible Assets | 13.58% | 12.69% | 10.41% | 11.90% | 15.30% |
| Earnings Yield | 2.53% | 4.50% | 4.28% | 8.91% | 5.94% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.58 | 2.44 | 2.38 | 0.00 | 0.00 |
| Payables Turnover | 2.70 | 2.91 | 2.86 | 4.45 | 3.50 |
| Inventory Turnover | 3.95 | 4.92 | 4.88 | 6.84 | 5.20 |
| Fixed Asset Turnover | 2.83 | 2.74 | 2.27 | 2.53 | 4.25 |
| Asset Turnover | 0.87 | 0.85 | 0.77 | 0.89 | 1.05 |
| Working Capital Turnover Ratio | 3.84 | 4.03 | 3.86 | 3.49 | 3.61 |
| Cash Conversion Cycle | 98.80 | 98.04 | 100.11 | -28.70 | -34.18 |
| Days of Sales Outstanding | 141.65 | 149.37 | 153.14 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 92.44 | 74.23 | 74.73 | 53.38 | 70.16 |
| Days of Payables Outstanding | 135.30 | 125.55 | 127.77 | 82.08 | 104.34 |
| Operating Cycle | 234.10 | 223.60 | 227.87 | 53.38 | 70.16 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 34.05 | 21.09 | 8.61 | 22.52 | 12.08 |
| Free Cash Flow Per Share | 6.12 | 3.92 | -4.04 | 2.87 | 4.30 |
| Dividend Paid and CapEx Coverage Ratio | 0.76 | 0.78 | 0.41 | 0.76 | 0.82 |
| Capital Expenditure Coverage Ratio | 1.22 | 1.23 | 0.68 | 1.15 | 1.55 |
| Operating Cash Flow Coverage Ratio | 0.60 | 0.42 | 0.28 | 0.76 | 1.02 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.11 | 0.07 | 0.19 | 0.10 |
| Free Cash Flow Yield | 0.37% | 0.63% | -1.06% | 1.68% | 1.55% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 39.48 | 22.22 | 23.36 | 11.22 | 16.85 |
| Price-to-Sales (P/S) Ratio | 6.13 | 3.31 | 3.11 | 1.47 | 2.40 |
| Price-to-Book (P/B) Ratio | 11.46 | 6.06 | 4.78 | 2.58 | 4.69 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 268.81 | 157.58 | -94.59 | 59.65 | 64.63 |
| Price-to-Operating Cash Flow Ratio | 48.31 | 29.31 | 44.38 | 7.59 | 23.01 |
| Price-to-Earnings Growth (PEG) Ratio | 0.79 | 0.32 | 3.21 | -1.47 | 0.37 |
| Enterprise Value Multiple | 27.59 | 14.98 | 14.30 | 7.76 | 11.64 |
| Enterprise Value | 578.24B | 215.12B | 129.27B | 56.33B | 89.85B |
| EV to EBITDA | 27.59 | 14.98 | 14.30 | 7.76 | 11.64 |
| EV to Sales | 6.13 | 3.34 | 3.13 | 1.46 | 2.33 |
| EV to Free Cash Flow | 268.86 | 159.24 | -95.35 | 59.02 | 62.75 |
| EV to Operating Cash Flow | 48.32 | 29.62 | 44.73 | 7.51 | 22.34 |
| Tangible Book Value Per Share | 143.21 | 100.18 | 77.74 | 64.07 | 57.38 |
| Shareholders’ Equity Per Share | 143.56 | 101.93 | 79.86 | 66.31 | 59.33 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.21 | 0.26 | 0.19 | 0.20 |
| Revenue Per Share | 268.21 | 186.89 | 123.01 | 116.16 | 115.64 |
| Net Income Per Share | 41.67 | 27.81 | 16.35 | 15.24 | 16.50 |
| Tax Burden | 0.78 | 0.79 | 0.74 | 0.81 | 0.79 |
| Interest Burden | 0.99 | 0.96 | 0.96 | 0.97 | 0.99 |
| Research & Development to Revenue | 0.02 | 0.03 | 0.03 | 0.02 | 0.02 |
| SG&A to Revenue | 0.07 | 0.06 | 0.07 | 0.07 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.82 | 0.60 | 0.53 | 1.19 | 0.58 |
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