Cheng Uei Precision Industry Co., Ltd.(TW:2392)
NT$34.40+0.05 (+1.18%)
TW:2392
Cheng Uei Precision Industry Co., Ltd. financials statements
NT$34.40
At close:+0.05 (+1.18%)
Cheng Uei Precision Industry Co., Ltd. (2392) Ratios
Cheng Uei Precision Industry Co., Ltd. Ratios
TW:2392's free cash flow for Q2 2026 was NT$-2.11B. For the 2026 fiscal year, TW:2392's free cash flow was decreased by NT$-945.90M and operating cash flow was NT$-1.17B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.87 | 1.90 | 1.64 | 1.68 | 1.68 |
| Quick Ratio | 0.74 | 1.61 | 1.29 | 1.19 | 1.16 |
| Cash Ratio | 0.26 | 0.42 | 0.36 | 0.31 | 0.29 |
| Solvency Ratio | 0.02 | 0.07 | 0.08 | 0.09 | 0.10 |
| Operating Cash Flow Ratio | -0.04 | 0.09 | 0.06 | -0.01 | -0.12 |
| Short-Term Operating Cash Flow Coverage | -0.05 | 0.23 | 0.15 | -0.02 | -0.58 |
| Net Current Asset Value | NT$ -31.19B | NT$ -10.28B | NT$ -1.22B | NT$ -946.51M | NT$ -337.25M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.59 | 0.49 | 0.41 | 0.36 | 0.29 |
| Debt-to-Equity Ratio | 3.28 | 2.42 | 1.81 | 1.43 | 1.04 |
| Debt-to-Capital Ratio | 0.77 | 0.71 | 0.64 | 0.59 | 0.51 |
| Long-Term Debt-to-Capital Ratio | 0.45 | 0.62 | 0.50 | 0.47 | 0.43 |
| Financial Leverage Ratio | 5.54 | 4.98 | 4.37 | 4.02 | 3.57 |
| Debt Service Coverage Ratio | -0.23 | 0.45 | 0.36 | 0.46 | 0.81 |
| Interest Coverage Ratio | -9.92 | 3.59 | 4.68 | 9.09 | 7.29 |
| Debt to Market Cap | 4.10 | 1.78 | 1.82 | 1.90 | 1.25 |
| Interest Debt Per Share | 159.12 | 139.21 | 93.96 | 73.06 | 50.80 |
| Net Debt to EBITDA | -4.70 | 4.86 | 3.89 | 3.35 | 2.58 |
| Profitability Margins | |||||
| Gross Profit Margin | -7.47% | 12.70% | 12.91% | 12.85% | 11.03% |
| EBIT Margin | -17.01% | 5.07% | 3.88% | 3.79% | 2.84% |
| EBITDA Margin | -11.73% | 9.54% | 8.19% | 7.52% | 6.95% |
| Operating Profit Margin | -17.14% | 3.58% | 3.20% | 4.09% | 2.87% |
| Pretax Profit Margin | -18.74% | 4.07% | 3.46% | 3.63% | 2.48% |
| Net Profit Margin | -3.23% | 1.71% | 1.61% | 2.23% | 1.54% |
| Continuous Operations Profit Margin | -20.08% | 2.56% | 2.32% | 1.94% | 1.54% |
| Net Income Per EBT | 17.22% | 42.13% | 46.46% | 61.40% | 62.16% |
| EBT Per EBIT | 109.33% | 113.75% | 108.15% | 88.64% | 86.53% |
| Return on Assets (ROA) | -2.51% | 1.29% | 1.38% | 2.13% | 1.61% |
| Return on Equity (ROE) | -13.93% | 6.44% | 6.02% | 8.58% | 5.75% |
| Return on Capital Employed (ROCE) | -35.14% | 3.98% | 4.50% | 6.21% | 4.68% |
| Return on Invested Capital (ROIC) | -16.48% | 2.10% | 2.36% | 3.18% | 2.60% |
| Return on Tangible Assets | -2.55% | 1.31% | 1.40% | 2.17% | 1.64% |
| Earnings Yield | -17.91% | 5.02% | 6.37% | 11.71% | 6.98% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.74 | 3.58 | 3.30 | 4.31 | 4.27 |
| Payables Turnover | 7.43 | 5.36 | 4.96 | 5.18 | 4.52 |
| Inventory Turnover | 10.03 | 7.18 | 5.52 | 4.60 | 4.99 |
| Fixed Asset Turnover | 2.40 | 2.66 | 3.38 | 3.68 | 3.65 |
| Asset Turnover | 0.78 | 0.75 | 0.86 | 0.96 | 1.04 |
| Working Capital Turnover Ratio | 6.77 | 3.06 | 3.54 | 4.18 | 4.41 |
| Cash Conversion Cycle | 84.72 | 84.73 | 103.11 | 93.50 | 77.96 |
| Days of Sales Outstanding | 97.47 | 102.00 | 110.59 | 84.69 | 85.47 |
| Days of Inventory Outstanding | 36.37 | 50.85 | 66.18 | 79.27 | 73.16 |
| Days of Payables Outstanding | 49.12 | 68.13 | 73.66 | 70.47 | 80.67 |
| Operating Cycle | 133.84 | 152.85 | 176.77 | 163.97 | 158.63 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -5.85 | 8.13 | 5.36 | -0.55 | -7.32 |
| Free Cash Flow Per Share | -30.02 | -18.73 | -2.66 | -9.13 | -15.34 |
| Dividend Paid and CapEx Coverage Ratio | -0.22 | 0.28 | 0.51 | -0.05 | -0.69 |
| Capital Expenditure Coverage Ratio | -0.24 | 0.30 | 0.67 | -0.06 | -0.91 |
| Operating Cash Flow Coverage Ratio | -0.04 | 0.06 | 0.06 | -0.01 | -0.15 |
| Operating Cash Flow to Sales Ratio | -0.03 | 0.04 | 0.03 | -0.00 | -0.04 |
| Free Cash Flow Yield | -81.35% | -25.80% | -5.49% | -24.75% | -38.79% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -5.58 | 19.89 | 15.70 | 8.54 | 14.33 |
| Price-to-Sales (P/S) Ratio | 0.18 | 0.34 | 0.25 | 0.19 | 0.22 |
| Price-to-Book (P/B) Ratio | 0.78 | 1.28 | 0.95 | 0.73 | 0.82 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -1.23 | -3.88 | -18.22 | -4.04 | -2.58 |
| Price-to-Operating Cash Flow Ratio | -6.31 | 8.93 | 9.06 | -67.42 | -5.40 |
| Price-to-Earnings Growth (PEG) Ratio | 0.02 | 1.10 | -0.55 | 0.15 | -0.45 |
| Enterprise Value Multiple | -6.24 | 8.44 | 6.97 | 5.88 | 5.76 |
| Enterprise Value | 69.51B | 79.24B | 51.71B | 41.64B | 34.75B |
| EV to EBITDA | -6.24 | 8.44 | 6.97 | 5.88 | 5.76 |
| EV to Sales | 0.73 | 0.81 | 0.57 | 0.44 | 0.40 |
| EV to Free Cash Flow | -4.99 | -9.14 | -41.19 | -9.40 | -4.67 |
| EV to Operating Cash Flow | -25.61 | 21.05 | 20.48 | -156.93 | -9.79 |
| Tangible Book Value Per Share | 49.77 | 84.26 | 74.43 | 71.18 | 64.01 |
| Shareholders’ Equity Per Share | 47.44 | 56.63 | 51.30 | 50.37 | 48.03 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.07 | 0.37 | 0.33 | 0.39 | 0.38 |
| Revenue Per Share | 204.78 | 212.60 | 192.03 | 194.10 | 179.04 |
| Net Income Per Share | -6.61 | 3.65 | 3.09 | 4.32 | 2.76 |
| Tax Burden | 0.17 | 0.42 | 0.46 | 0.61 | 0.62 |
| Interest Burden | 1.10 | 0.80 | 0.89 | 0.96 | 0.87 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.03 | 0.03 | 0.03 |
| SG&A to Revenue | 0.08 | 0.07 | 0.07 | 0.07 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.15 | 0.94 | 1.73 | -0.08 | -1.65 |
Currency in TWD
