Sunplus Technology Co., Ltd.(TW:2401)
NT$21.70-0.20 (-0.91%)
TW:2401
Sunplus Technology Co., Ltd. financials statements
NT$21.70
At close:-0.20 (-0.91%)
Sunplus Technology Co., Ltd. (2401) Ratios
Sunplus Technology Co., Ltd. Ratios
TW:2401's free cash flow for Q2 2026 was NT$-279.17M. For the 2026 fiscal year, TW:2401's free cash flow was decreased by NT$-23.18M and operating cash flow was NT$-255.99M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.50 | 4.57 | 4.37 | 4.90 | 3.39 |
| Quick Ratio | 3.82 | 3.91 | 3.57 | 3.61 | 2.87 |
| Cash Ratio | 2.60 | 2.66 | 2.39 | 2.55 | 1.70 |
| Solvency Ratio | 0.09 | 0.22 | 0.00 | 0.35 | 0.57 |
| Operating Cash Flow Ratio | 0.26 | 0.42 | 0.64 | -0.18 | 0.66 |
| Short-Term Operating Cash Flow Coverage | 1.55 | 2.52 | 3.69 | -7.52 | 9.88 |
| Net Current Asset Value | NT$ 4.92B | NT$ 5.14B | NT$ 4.34B | NT$ 5.24B | NT$ 5.85B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.11 | 0.10 | 0.10 | 0.08 | 0.05 |
| Debt-to-Equity Ratio | 0.18 | 0.17 | 0.17 | 0.14 | 0.08 |
| Debt-to-Capital Ratio | 0.15 | 0.14 | 0.14 | 0.12 | 0.07 |
| Long-Term Debt-to-Capital Ratio | 0.10 | 0.10 | 0.10 | 0.10 | 0.04 |
| Financial Leverage Ratio | 1.70 | 1.67 | 1.64 | 1.62 | 1.62 |
| Debt Service Coverage Ratio | 0.84 | 3.22 | 0.94 | 20.06 | 10.70 |
| Interest Coverage Ratio | -2.32 | 2.25 | 2.66 | 52.48 | 146.35 |
| Debt to Market Cap | 0.11 | 0.07 | 0.06 | 0.08 | 0.03 |
| Interest Debt Per Share | 2.57 | 2.55 | 2.50 | 2.16 | 1.37 |
| Net Debt to EBITDA | -7.60 | -2.60 | -5.86 | -2.27 | -1.63 |
| Profitability Margins | |||||
| Gross Profit Margin | 39.48% | 48.41% | 45.60% | 49.22% | 52.28% |
| EBIT Margin | -1.46% | 13.46% | -0.81% | 13.41% | 26.03% |
| EBITDA Margin | 6.95% | 20.74% | 8.20% | 20.85% | 31.21% |
| Operating Profit Margin | -1.46% | 1.66% | 1.97% | 13.41% | 26.03% |
| Pretax Profit Margin | 3.30% | 12.32% | -1.56% | 13.16% | 25.86% |
| Net Profit Margin | -3.42% | 4.02% | -8.91% | 10.00% | 22.06% |
| Continuous Operations Profit Margin | 1.05% | 9.27% | -2.02% | 10.23% | 21.63% |
| Net Income Per EBT | -103.69% | 32.68% | 572.30% | 75.99% | 85.32% |
| EBT Per EBIT | -225.55% | 743.69% | -78.88% | 98.09% | 99.32% |
| Return on Assets (ROA) | -1.54% | 1.81% | -3.53% | 4.46% | 10.72% |
| Return on Equity (ROE) | -2.62% | 3.01% | -5.81% | 7.24% | 17.36% |
| Return on Capital Employed (ROCE) | -0.76% | 0.85% | 0.89% | 6.77% | 15.32% |
| Return on Invested Capital (ROIC) | -0.24% | 0.63% | 0.87% | 5.13% | 12.88% |
| Return on Tangible Assets | -1.59% | 1.84% | -3.58% | 4.54% | 10.94% |
| Earnings Yield | -1.84% | 1.44% | -2.49% | 5.09% | 7.68% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.63 | 6.54 | 6.31 | 6.53 | 5.88 |
| Payables Turnover | 9.01 | 8.69 | 9.08 | 8.10 | 4.11 |
| Inventory Turnover | 3.03 | 2.72 | 2.20 | 1.52 | 2.59 |
| Fixed Asset Turnover | 3.24 | 3.22 | 2.77 | 3.14 | 3.70 |
| Asset Turnover | 0.45 | 0.45 | 0.40 | 0.45 | 0.49 |
| Working Capital Turnover Ratio | 0.96 | 1.04 | 0.88 | 0.99 | 1.35 |
| Cash Conversion Cycle | 134.85 | 148.12 | 183.23 | 251.65 | 114.25 |
| Days of Sales Outstanding | 55.09 | 55.85 | 57.83 | 55.88 | 62.07 |
| Days of Inventory Outstanding | 120.29 | 134.26 | 165.62 | 240.84 | 141.01 |
| Days of Payables Outstanding | 40.53 | 41.98 | 40.21 | 45.06 | 88.82 |
| Operating Cycle | 175.38 | 190.11 | 223.44 | 296.71 | 203.07 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.83 | 1.31 | 1.87 | -0.54 | 3.19 |
| Free Cash Flow Per Share | 0.51 | 0.81 | 1.41 | -1.10 | 2.71 |
| Dividend Paid and CapEx Coverage Ratio | 0.95 | 1.41 | 1.75 | -0.21 | 3.17 |
| Capital Expenditure Coverage Ratio | 2.58 | 2.62 | 4.02 | -0.96 | 6.65 |
| Operating Cash Flow Coverage Ratio | 0.33 | 0.53 | 0.77 | -0.25 | 2.36 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.12 | 0.20 | -0.05 | 0.24 |
| Free Cash Flow Yield | 2.55% | 2.64% | 4.17% | -4.90% | 6.97% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -53.78 | 69.66 | -40.18 | 19.65 | 13.04 |
| Price-to-Sales (P/S) Ratio | 1.86 | 2.80 | 3.58 | 1.97 | 2.87 |
| Price-to-Book (P/B) Ratio | 1.43 | 2.10 | 2.34 | 1.42 | 2.26 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 39.19 | 37.81 | 24.00 | -20.40 | 14.35 |
| Price-to-Operating Cash Flow Ratio | 24.02 | 23.38 | 18.02 | -41.75 | 12.19 |
| Price-to-Earnings Growth (PEG) Ratio | 0.29 | -0.46 | 0.23 | -0.32 | 0.07 |
| Enterprise Value Multiple | 19.15 | 10.92 | 37.76 | 7.16 | 7.58 |
| Enterprise Value | 8.38B | 14.58B | 17.15B | 10.01B | 18.82B |
| EV to EBITDA | 19.15 | 10.92 | 37.76 | 7.16 | 7.58 |
| EV to Sales | 1.33 | 2.27 | 3.10 | 1.49 | 2.36 |
| EV to Free Cash Flow | 28.06 | 30.55 | 20.77 | -15.48 | 11.81 |
| EV to Operating Cash Flow | 17.19 | 18.89 | 15.60 | -31.69 | 10.03 |
| Tangible Book Value Per Share | 17.25 | 18.35 | 18.06 | 19.52 | 20.82 |
| Shareholders’ Equity Per Share | 13.95 | 14.63 | 14.45 | 15.74 | 17.20 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.68 | 0.25 | -1.57 | 0.24 | 0.15 |
| Revenue Per Share | 10.71 | 10.93 | 9.43 | 11.40 | 13.53 |
| Net Income Per Share | -0.37 | 0.44 | -0.84 | 1.14 | 2.98 |
| Tax Burden | -1.04 | 0.33 | 5.72 | 0.76 | 0.85 |
| Interest Burden | -2.26 | 0.92 | 1.91 | 0.98 | 0.99 |
| Research & Development to Revenue | 0.31 | 0.33 | 0.37 | 0.32 | 0.26 |
| SG&A to Revenue | 0.13 | 0.13 | 0.13 | 0.13 | 0.14 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.02 | 0.01 |
| Income Quality | 2.35 | 0.97 | -2.23 | -0.36 | 0.91 |
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