Visual Photonics Epitaxy Co., Ltd.(TW:2455)
NT$384.50+15.00 (+4.06%)
TW:2455
Visual Photonics Epitaxy Co., Ltd. financials statements
NT$384.50
At close:+15.00 (+4.06%)
Visual Photonics Epitaxy Co., Ltd. (2455) Ratios
Visual Photonics Epitaxy Co., Ltd. Ratios
TW:2455's free cash flow for Q3 2026 was NT$124.59M. For the 2026 fiscal year, TW:2455's free cash flow was decreased by NT$-196.97M and operating cash flow was NT$321.57M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.96 | 3.06 | 2.56 | 2.21 | 1.68 |
| Quick Ratio | 2.06 | 2.23 | 1.93 | 1.55 | 1.37 |
| Cash Ratio | 1.21 | 1.57 | 1.03 | 1.03 | 0.88 |
| Solvency Ratio | 0.61 | 0.77 | 0.49 | 0.59 | 0.72 |
| Operating Cash Flow Ratio | 0.82 | 1.45 | 0.72 | 0.88 | 0.86 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 5.72 | 3.22 | 2.46 |
| Net Current Asset Value | NT$ 924.92M | NT$ 1.03B | NT$ 537.06M | NT$ 290.65M | NT$ 729.56M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.13 | 0.11 | 0.18 | 0.18 | 0.14 |
| Debt-to-Equity Ratio | 0.18 | 0.15 | 0.26 | 0.26 | 0.21 |
| Debt-to-Capital Ratio | 0.16 | 0.13 | 0.21 | 0.21 | 0.17 |
| Long-Term Debt-to-Capital Ratio | 0.15 | 0.13 | 0.19 | 0.16 | 0.06 |
| Financial Leverage Ratio | 1.42 | 1.38 | 1.49 | 1.43 | 1.48 |
| Debt Service Coverage Ratio | 92.31 | 85.54 | 6.61 | 3.39 | 2.33 |
| Interest Coverage Ratio | 73.47 | 63.56 | 41.25 | 101.75 | 158.66 |
| Debt to Market Cap | 0.02 | 0.02 | 0.03 | 0.06 | 0.03 |
| Interest Debt Per Share | 3.34 | 2.82 | 4.46 | 4.36 | 3.72 |
| Net Debt to EBITDA | -0.35 | -0.60 | -0.02 | 0.06 | -0.40 |
| Profitability Margins | |||||
| Gross Profit Margin | 32.28% | 39.46% | 41.16% | 41.83% | 42.11% |
| EBIT Margin | 19.80% | 25.58% | 20.60% | 22.27% | 29.28% |
| EBITDA Margin | 28.41% | 34.47% | 31.14% | 31.62% | 36.90% |
| Operating Profit Margin | 19.80% | 22.25% | 20.12% | 25.89% | 29.36% |
| Pretax Profit Margin | 19.74% | 25.23% | 20.11% | 25.64% | 29.17% |
| Net Profit Margin | 16.21% | 20.70% | 16.71% | 20.92% | 23.70% |
| Continuous Operations Profit Margin | 16.21% | 20.70% | 16.71% | 20.92% | 23.70% |
| Net Income Per EBT | 82.11% | 82.07% | 83.11% | 81.61% | 81.23% |
| EBT Per EBIT | 99.71% | 113.37% | 99.94% | 99.02% | 99.37% |
| Return on Assets (ROA) | 11.72% | 14.64% | 9.84% | 12.35% | 17.63% |
| Return on Equity (ROE) | 16.63% | 20.16% | 14.67% | 17.67% | 26.09% |
| Return on Capital Employed (ROCE) | 17.17% | 18.80% | 14.35% | 18.32% | 30.46% |
| Return on Invested Capital (ROIC) | 14.08% | 15.41% | 11.60% | 14.17% | 21.74% |
| Return on Tangible Assets | 11.74% | 14.67% | 9.85% | 12.36% | 17.65% |
| Earnings Yield | 1.96% | 2.18% | 1.51% | 4.27% | 3.21% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.52 | 8.51 | 4.33 | 8.94 | 6.17 |
| Payables Turnover | 5.85 | 5.82 | 3.99 | 8.61 | 5.61 |
| Inventory Turnover | 3.24 | 3.17 | 3.14 | 3.11 | 5.03 |
| Fixed Asset Turnover | 1.44 | 1.42 | 1.08 | 0.95 | 1.42 |
| Asset Turnover | 0.72 | 0.71 | 0.59 | 0.59 | 0.74 |
| Working Capital Turnover Ratio | 2.21 | 2.33 | 2.52 | 2.86 | 3.83 |
| Cash Conversion Cycle | 106.13 | 95.27 | 109.04 | 115.68 | 66.67 |
| Days of Sales Outstanding | 56.00 | 42.87 | 84.31 | 40.82 | 59.16 |
| Days of Inventory Outstanding | 112.58 | 115.06 | 116.18 | 117.26 | 72.60 |
| Days of Payables Outstanding | 62.44 | 62.66 | 91.46 | 42.41 | 65.09 |
| Operating Cycle | 168.58 | 157.93 | 200.50 | 158.08 | 131.76 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.46 | 5.87 | 3.09 | 3.48 | 6.37 |
| Free Cash Flow Per Share | 1.49 | 5.62 | 2.70 | 1.21 | 3.83 |
| Dividend Paid and CapEx Coverage Ratio | 0.67 | 2.39 | 1.15 | 0.55 | 1.24 |
| Capital Expenditure Coverage Ratio | 1.76 | 23.24 | 8.05 | 1.53 | 2.51 |
| Operating Cash Flow Coverage Ratio | 1.05 | 2.13 | 0.70 | 0.80 | 1.73 |
| Operating Cash Flow to Sales Ratio | 0.19 | 0.34 | 0.21 | 0.25 | 0.33 |
| Free Cash Flow Yield | 0.99% | 3.38% | 1.68% | 1.75% | 2.66% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 51.01 | 45.99 | 66.05 | 23.39 | 31.17 |
| Price-to-Sales (P/S) Ratio | 8.27 | 9.50 | 11.04 | 4.90 | 7.38 |
| Price-to-Book (P/B) Ratio | 8.49 | 9.25 | 9.69 | 4.14 | 8.12 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 101.40 | 29.63 | 59.35 | 57.11 | 37.57 |
| Price-to-Operating Cash Flow Ratio | 43.73 | 28.35 | 51.97 | 19.83 | 22.59 |
| Price-to-Earnings Growth (PEG) Ratio | -2.84 | 0.94 | -3.75 | -0.65 | 0.52 |
| Enterprise Value Multiple | 28.78 | 26.96 | 35.43 | 15.56 | 19.60 |
| Enterprise Value | 27.63B | 30.12B | 29.72B | 12.81B | 26.10B |
| EV to EBITDA | 28.78 | 26.96 | 35.43 | 15.56 | 19.60 |
| EV to Sales | 8.18 | 9.29 | 11.03 | 4.92 | 7.23 |
| EV to Free Cash Flow | 100.18 | 28.99 | 59.33 | 57.32 | 36.83 |
| EV to Operating Cash Flow | 43.21 | 27.74 | 51.95 | 19.90 | 22.14 |
| Tangible Book Value Per Share | 17.80 | 17.96 | 16.53 | 16.64 | 17.70 |
| Shareholders’ Equity Per Share | 17.85 | 18.01 | 16.57 | 16.67 | 17.73 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.18 | 0.17 | 0.18 | 0.19 |
| Revenue Per Share | 18.31 | 17.53 | 14.54 | 14.08 | 19.52 |
| Net Income Per Share | 2.97 | 3.63 | 2.43 | 2.95 | 4.62 |
| Tax Burden | 0.82 | 0.82 | 0.83 | 0.82 | 0.81 |
| Interest Burden | 1.00 | 0.99 | 0.98 | 1.15 | 1.00 |
| Research & Development to Revenue | 0.08 | 0.12 | 0.16 | 0.14 | 0.08 |
| SG&A to Revenue | 0.05 | 0.05 | 0.05 | 0.06 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.17 | 1.33 | 1.27 | 0.96 | 1.12 |
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