Mospec Semiconductor Corp.(TW:2434)
NT$45.80-0.45 (-0.97%)
TW:2434
Mospec Semiconductor Corp. financials statements
NT$45.80
At close:-0.45 (-0.97%)
Mospec Semiconductor Corp. (2434) Ratios
Mospec Semiconductor Corp. Ratios
TW:2434's free cash flow for Q2 2026 was NT$-28.18M. For the 2026 fiscal year, TW:2434's free cash flow was decreased by NT$-25.55M and operating cash flow was NT$-2.63M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.40 | 1.39 | 1.57 | 1.99 | 3.31 |
| Quick Ratio | 1.36 | 1.34 | 1.51 | 1.75 | 2.80 |
| Cash Ratio | 0.18 | 0.25 | 0.26 | 0.69 | 1.58 |
| Solvency Ratio | 0.13 | 0.12 | -0.08 | -0.07 | 0.03 |
| Operating Cash Flow Ratio | -0.43 | -0.14 | -0.18 | -0.49 | -0.07 |
| Short-Term Operating Cash Flow Coverage | -0.53 | -0.16 | -0.20 | -0.58 | -0.16 |
| Net Current Asset Value | NT$ -72.29M | NT$ -31.07M | NT$ -20.14M | NT$ 32.50M | NT$ 82.35M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.23 | 0.27 | 0.19 | 0.15 | 0.04 |
| Debt-to-Equity Ratio | 0.34 | 0.41 | 0.26 | 0.21 | 0.05 |
| Debt-to-Capital Ratio | 0.25 | 0.29 | 0.21 | 0.17 | 0.05 |
| Long-Term Debt-to-Capital Ratio | 0.13 | 0.09 | 0.06 | 0.03 | 0.00 |
| Financial Leverage Ratio | 1.49 | 1.54 | 1.40 | 1.36 | 1.23 |
| Debt Service Coverage Ratio | -0.39 | 0.24 | -0.10 | -0.11 | -0.26 |
| Interest Coverage Ratio | -14.76 | -7.29 | -9.18 | -30.17 | -34.29 |
| Debt to Market Cap | 0.14 | 0.16 | 0.10 | 0.10 | 0.02 |
| Interest Debt Per Share | 4.48 | 5.47 | 3.44 | 2.91 | 0.83 |
| Net Debt to EBITDA | -3.73 | 4.25 | -9.91 | -3.33 | 9.31 |
| Profitability Margins | |||||
| Gross Profit Margin | -50.13% | 11.66% | 7.75% | -13.99% | 18.62% |
| EBIT Margin | -145.22% | 23.16% | -48.98% | -35.43% | -22.09% |
| EBITDA Margin | -82.63% | 72.29% | -15.15% | -10.55% | -5.56% |
| Operating Profit Margin | -145.22% | -93.44% | -78.83% | -79.10% | -22.09% |
| Pretax Profit Margin | 1.72% | 10.34% | -57.56% | -38.05% | -13.98% |
| Net Profit Margin | 1.69% | 10.34% | -57.56% | -38.05% | -13.92% |
| Continuous Operations Profit Margin | 1.69% | 10.34% | -57.56% | -38.05% | -13.92% |
| Net Income Per EBT | 97.96% | 100.00% | 100.00% | 100.00% | 99.58% |
| EBT Per EBIT | -1.19% | -11.07% | 73.02% | 48.10% | 63.27% |
| Return on Assets (ROA) | 0.11% | 0.72% | -5.58% | -5.15% | -2.88% |
| Return on Equity (ROE) | 0.16% | 1.11% | -7.84% | -6.98% | -3.55% |
| Return on Capital Employed (ROCE) | -11.22% | -8.36% | -9.14% | -12.68% | -5.06% |
| Return on Invested Capital (ROIC) | -9.52% | -6.63% | -7.79% | -10.97% | -4.81% |
| Return on Tangible Assets | 0.11% | 0.72% | -5.58% | -5.15% | -2.89% |
| Earnings Yield | 0.07% | 0.43% | -2.85% | -3.40% | -1.38% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.93 | 4.84 | 3.60 | 4.57 | 4.84 |
| Payables Turnover | 16.37 | 9.73 | 20.69 | 28.91 | 7.43 |
| Inventory Turnover | 13.86 | 5.72 | 8.21 | 4.10 | 3.47 |
| Fixed Asset Turnover | 0.09 | 0.12 | 0.15 | 0.24 | 0.31 |
| Asset Turnover | 0.06 | 0.07 | 0.10 | 0.14 | 0.21 |
| Working Capital Turnover Ratio | 0.83 | 0.81 | 0.76 | 0.74 | 1.22 |
| Cash Conversion Cycle | 395.88 | 101.70 | 128.09 | 156.32 | 131.34 |
| Days of Sales Outstanding | 391.84 | 75.36 | 101.29 | 79.81 | 75.44 |
| Days of Inventory Outstanding | 26.33 | 63.84 | 44.44 | 89.13 | 105.04 |
| Days of Payables Outstanding | 22.30 | 37.49 | 17.64 | 12.62 | 49.14 |
| Operating Cycle | 418.18 | 139.20 | 145.73 | 168.94 | 180.48 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -1.31 | -0.62 | -0.51 | -1.40 | -0.13 |
| Free Cash Flow Per Share | -3.23 | -1.80 | -0.80 | -2.87 | -1.87 |
| Dividend Paid and CapEx Coverage Ratio | -0.68 | -0.53 | -1.78 | -0.96 | -0.07 |
| Capital Expenditure Coverage Ratio | -0.68 | -0.53 | -1.78 | -0.96 | -0.07 |
| Operating Cash Flow Coverage Ratio | -0.30 | -0.12 | -0.15 | -0.49 | -0.16 |
| Operating Cash Flow to Sales Ratio | -1.07 | -0.45 | -0.30 | -0.57 | -0.03 |
| Free Cash Flow Yield | -10.17% | -5.44% | -2.31% | -10.31% | -4.77% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 1526.44 | 236.79 | -35.15 | -29.57 | -72.41 |
| Price-to-Sales (P/S) Ratio | 25.79 | 24.19 | 20.21 | 11.20 | 10.08 |
| Price-to-Book (P/B) Ratio | 2.49 | 2.60 | 2.75 | 2.05 | 2.57 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -9.83 | -18.38 | -43.23 | -9.70 | -20.95 |
| Price-to-Operating Cash Flow Ratio | -24.20 | -53.36 | -67.49 | -19.80 | -301.77 |
| Price-to-Earnings Growth (PEG) Ratio | -17.93 | -2.07 | -8.26 | -0.40 | -1.14 |
| Enterprise Value Multiple | -34.94 | 37.70 | -143.25 | -109.46 | -171.97 |
| Enterprise Value | 1.32B | 1.38B | 1.37B | 1.06B | 1.29B |
| EV to EBITDA | -34.94 | 37.70 | -143.25 | -109.46 | -171.97 |
| EV to Sales | 28.87 | 27.26 | 21.71 | 11.55 | 9.56 |
| EV to Free Cash Flow | -11.01 | -20.71 | -46.44 | -10.01 | -19.88 |
| EV to Operating Cash Flow | -27.09 | -60.13 | -72.50 | -20.42 | -286.27 |
| Tangible Book Value Per Share | 12.74 | 12.76 | 12.52 | 13.53 | 15.18 |
| Shareholders’ Equity Per Share | 12.74 | 12.76 | 12.52 | 13.53 | 15.20 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.02 | 0.00 | 0.00 | 0.00 | 0.00 |
| Revenue Per Share | 1.23 | 1.37 | 1.70 | 2.48 | 3.88 |
| Net Income Per Share | 0.02 | 0.14 | -0.98 | -0.94 | -0.54 |
| Tax Burden | 0.98 | 1.00 | 1.00 | 1.00 | 1.00 |
| Interest Burden | -0.01 | 0.45 | 1.18 | 1.07 | 0.63 |
| Research & Development to Revenue | 0.13 | 0.14 | 0.13 | 0.06 | 0.02 |
| SG&A to Revenue | 1.06 | 0.91 | 0.74 | 0.60 | 0.38 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -63.22 | -4.38 | 0.52 | 1.49 | 0.24 |
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