Good Will Instrument Co., Ltd.(TW:2423)
NT$62.30+1.00 (+1.63%)
TW:2423
Good Will Instrument Co., Ltd. financials statements
NT$62.30
At close:+1.00 (+1.63%)
Good Will Instrument Co., Ltd. (2423) Ratios
Good Will Instrument Co., Ltd. Ratios
TW:2423's free cash flow for Q2 2026 was NT$103.95M. For the 2026 fiscal year, TW:2423's free cash flow was decreased by NT$-16.77M and operating cash flow was NT$120.72M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.71 | 3.62 | 2.83 | 2.21 | 2.37 |
| Quick Ratio | 2.17 | 2.33 | 1.70 | 1.24 | 1.44 |
| Cash Ratio | 0.76 | 0.77 | 0.59 | 0.49 | 0.50 |
| Solvency Ratio | 0.65 | 0.59 | 0.49 | 0.36 | 0.35 |
| Operating Cash Flow Ratio | 0.59 | 0.80 | 0.63 | 0.13 | 0.49 |
| Short-Term Operating Cash Flow Coverage | 9.30 | 19.59 | 2.89 | 0.39 | 2.41 |
| Net Current Asset Value | NT$ 1.65B | NT$ 1.51B | NT$ 1.42B | NT$ 1.29B | NT$ 1.04B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.02 | 0.06 | 0.11 | 0.06 |
| Debt-to-Equity Ratio | 0.02 | 0.02 | 0.08 | 0.16 | 0.08 |
| Debt-to-Capital Ratio | 0.02 | 0.02 | 0.08 | 0.14 | 0.07 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.26 | 1.27 | 1.38 | 1.52 | 1.44 |
| Debt Service Coverage Ratio | 11.82 | 15.54 | 2.67 | 1.19 | 2.03 |
| Interest Coverage Ratio | 285.71 | 137.88 | 101.56 | 141.94 | 109.06 |
| Debt to Market Cap | 0.01 | 0.00 | 0.03 | 0.10 | 0.04 |
| Interest Debt Per Share | 0.47 | 0.43 | 1.57 | 2.98 | 1.37 |
| Net Debt to EBITDA | -0.70 | -0.79 | -0.46 | -0.26 | -0.50 |
| Profitability Margins | |||||
| Gross Profit Margin | 52.93% | 51.63% | 51.49% | 50.10% | 50.91% |
| EBIT Margin | 18.21% | 16.10% | 18.53% | 18.51% | 15.70% |
| EBITDA Margin | 21.00% | 19.33% | 21.38% | 21.38% | 18.84% |
| Operating Profit Margin | 18.21% | 15.03% | 18.06% | 18.58% | 15.54% |
| Pretax Profit Margin | 17.99% | 16.00% | 18.35% | 18.38% | 15.52% |
| Net Profit Margin | 14.41% | 12.59% | 14.16% | 13.99% | 11.10% |
| Continuous Operations Profit Margin | 14.41% | 12.61% | 14.17% | 13.99% | 11.13% |
| Net Income Per EBT | 80.08% | 78.72% | 77.14% | 76.14% | 71.52% |
| EBT Per EBIT | 98.81% | 106.39% | 101.60% | 98.88% | 99.87% |
| Return on Assets (ROA) | 11.35% | 9.86% | 11.28% | 10.12% | 8.29% |
| Return on Equity (ROE) | 14.31% | 12.48% | 15.62% | 15.33% | 11.91% |
| Return on Capital Employed (ROCE) | 17.37% | 14.27% | 18.70% | 19.21% | 15.55% |
| Return on Invested Capital (ROIC) | 13.66% | 11.06% | 13.48% | 12.72% | 10.36% |
| Return on Tangible Assets | 11.54% | 10.13% | 11.67% | 10.50% | 8.63% |
| Earnings Yield | 5.31% | 5.90% | 7.74% | 10.12% | 6.92% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.64 | 3.43 | 3.75 | 3.52 | 3.66 |
| Payables Turnover | 7.37 | 7.46 | 7.17 | 5.10 | 4.76 |
| Inventory Turnover | 1.38 | 1.67 | 1.49 | 1.24 | 1.55 |
| Fixed Asset Turnover | 3.67 | 3.48 | 3.20 | 3.09 | 2.79 |
| Asset Turnover | 0.79 | 0.78 | 0.80 | 0.72 | 0.75 |
| Working Capital Turnover Ratio | 1.73 | 1.72 | 1.98 | 2.17 | 2.09 |
| Cash Conversion Cycle | 314.53 | 276.67 | 291.33 | 326.78 | 258.36 |
| Days of Sales Outstanding | 100.19 | 106.49 | 97.23 | 103.74 | 99.83 |
| Days of Inventory Outstanding | 263.87 | 219.11 | 245.03 | 294.61 | 235.28 |
| Days of Payables Outstanding | 49.53 | 48.93 | 50.93 | 71.57 | 76.74 |
| Operating Cycle | 364.06 | 325.60 | 342.26 | 398.35 | 335.10 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.66 | 3.45 | 3.78 | 1.10 | 3.02 |
| Free Cash Flow Per Share | 2.03 | 2.98 | 3.37 | 0.72 | 2.76 |
| Dividend Paid and CapEx Coverage Ratio | 1.01 | 1.29 | 1.57 | 0.58 | 2.08 |
| Capital Expenditure Coverage Ratio | 4.26 | 7.40 | 9.26 | 2.92 | 11.94 |
| Operating Cash Flow Coverage Ratio | 5.79 | 8.53 | 2.46 | 0.37 | 2.24 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.18 | 0.18 | 0.06 | 0.17 |
| Free Cash Flow Yield | 3.70% | 7.27% | 8.84% | 2.62% | 9.58% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 18.84 | 16.96 | 12.93 | 9.89 | 14.43 |
| Price-to-Sales (P/S) Ratio | 2.71 | 2.14 | 1.83 | 1.38 | 1.60 |
| Price-to-Book (P/B) Ratio | 2.70 | 2.12 | 2.02 | 1.51 | 1.72 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 27.05 | 13.75 | 11.32 | 38.18 | 10.43 |
| Price-to-Operating Cash Flow Ratio | 20.70 | 11.89 | 10.10 | 25.10 | 9.56 |
| Price-to-Earnings Growth (PEG) Ratio | 0.91 | -0.94 | 2.11 | 0.25 | 0.31 |
| Enterprise Value Multiple | 12.23 | 10.26 | 8.10 | 6.21 | 8.01 |
| Enterprise Value | 7.56B | 5.53B | 5.24B | 3.83B | 3.94B |
| EV to EBITDA | 12.23 | 10.26 | 8.10 | 6.21 | 8.01 |
| EV to Sales | 2.57 | 1.98 | 1.73 | 1.33 | 1.51 |
| EV to Free Cash Flow | 25.59 | 12.77 | 10.71 | 36.66 | 9.82 |
| EV to Operating Cash Flow | 19.59 | 11.05 | 9.56 | 24.11 | 9.00 |
| Tangible Book Value Per Share | 19.97 | 18.73 | 18.03 | 17.15 | 15.80 |
| Shareholders’ Equity Per Share | 20.41 | 19.39 | 18.90 | 18.16 | 16.77 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.21 | 0.23 | 0.24 | 0.28 |
| Revenue Per Share | 20.26 | 19.23 | 20.85 | 19.89 | 17.99 |
| Net Income Per Share | 2.92 | 2.42 | 2.95 | 2.78 | 2.00 |
| Tax Burden | 0.80 | 0.79 | 0.77 | 0.76 | 0.72 |
| Interest Burden | 0.99 | 0.99 | 0.99 | 0.99 | 0.99 |
| Research & Development to Revenue | 0.09 | 0.09 | 0.08 | 0.08 | 0.08 |
| SG&A to Revenue | 0.26 | 0.27 | 0.25 | 0.26 | 0.28 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.91 | 1.43 | 0.99 | 0.30 | 1.08 |
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