Excel Cell Electronic Co., Ltd.(TW:2483)
NT$33.15-0.30 (-0.90%)
TW:2483
Excel Cell Electronic Co., Ltd. financials statements
NT$33.15
At close:-0.30 (-0.90%)
Excel Cell Electronic Co., Ltd. (2483) Ratios
Excel Cell Electronic Co., Ltd. Ratios
TW:2483's free cash flow for Q2 2026 was NT$-54.31M. For the 2026 fiscal year, TW:2483's free cash flow was decreased by NT$-46.30M and operating cash flow was NT$-8.01M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.51 | 1.38 | 1.42 | 1.33 | 1.51 |
| Quick Ratio | 1.08 | 0.99 | 1.07 | 0.97 | 1.02 |
| Cash Ratio | 0.42 | 0.34 | 0.57 | 0.62 | 0.49 |
| Solvency Ratio | 0.15 | 0.13 | 0.12 | 0.17 | 0.16 |
| Operating Cash Flow Ratio | -0.00 | 0.21 | 0.27 | 0.25 | -0.17 |
| Short-Term Operating Cash Flow Coverage | -0.00 | 0.46 | 0.42 | 0.36 | -0.29 |
| Net Current Asset Value | NT$ -137.22M | NT$ -241.67M | NT$ -151.34M | NT$ -163.38M | NT$ -10.13M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.29 | 0.25 | 0.30 | 0.32 | 0.28 |
| Debt-to-Equity Ratio | 0.47 | 0.41 | 0.50 | 0.56 | 0.49 |
| Debt-to-Capital Ratio | 0.32 | 0.29 | 0.33 | 0.36 | 0.33 |
| Long-Term Debt-to-Capital Ratio | 0.19 | 0.19 | 0.18 | 0.17 | 0.18 |
| Financial Leverage Ratio | 1.63 | 1.64 | 1.67 | 1.74 | 1.72 |
| Debt Service Coverage Ratio | 0.41 | 0.50 | 0.28 | 0.32 | 0.38 |
| Interest Coverage Ratio | -7.66 | -3.47 | -1.50 | 14.55 | 25.60 |
| Debt to Market Cap | 0.58 | 0.43 | 0.47 | 0.56 | 0.42 |
| Interest Debt Per Share | 11.08 | 9.71 | 11.63 | 13.54 | 11.43 |
| Net Debt to EBITDA | 2.29 | 3.21 | 3.31 | 1.82 | 1.87 |
| Profitability Margins | |||||
| Gross Profit Margin | 9.17% | 12.79% | 13.90% | 18.75% | 16.44% |
| EBIT Margin | 9.91% | 2.51% | 1.67% | 8.98% | 11.22% |
| EBITDA Margin | 19.51% | 12.19% | 10.83% | 16.02% | 15.92% |
| Operating Profit Margin | -6.56% | -3.55% | -1.75% | 10.80% | 11.58% |
| Pretax Profit Margin | 9.05% | -0.31% | 1.41% | 9.96% | 10.76% |
| Net Profit Margin | 3.67% | 2.10% | 1.96% | 7.54% | 7.05% |
| Continuous Operations Profit Margin | 3.72% | 2.19% | 2.06% | 5.92% | 5.36% |
| Net Income Per EBT | 40.49% | -684.79% | 139.05% | 75.69% | 65.52% |
| EBT Per EBIT | -138.01% | 8.63% | -80.49% | 92.26% | 92.93% |
| Return on Assets (ROA) | 1.55% | 0.91% | 0.84% | 3.71% | 3.51% |
| Return on Equity (ROE) | 2.53% | 1.49% | 1.40% | 6.44% | 6.03% |
| Return on Capital Employed (ROCE) | -3.62% | -2.03% | -1.00% | 7.48% | 7.92% |
| Return on Invested Capital (ROIC) | -1.25% | 2.33% | -0.82% | 4.45% | 4.30% |
| Return on Tangible Assets | 1.57% | 0.92% | 0.84% | 3.74% | 3.54% |
| Earnings Yield | 3.13% | 1.55% | 1.33% | 6.41% | 5.25% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.07 | 3.85 | 5.12 | 5.95 | 4.58 |
| Payables Turnover | 6.69 | 6.53 | 7.13 | 8.92 | 5.72 |
| Inventory Turnover | 3.83 | 4.15 | 4.17 | 3.87 | 3.07 |
| Fixed Asset Turnover | 0.75 | 0.77 | 0.80 | 1.01 | 1.12 |
| Asset Turnover | 0.42 | 0.44 | 0.43 | 0.49 | 0.50 |
| Working Capital Turnover Ratio | 4.07 | 4.38 | 4.08 | 4.27 | 3.32 |
| Cash Conversion Cycle | 130.38 | 126.99 | 107.66 | 114.69 | 134.88 |
| Days of Sales Outstanding | 89.61 | 94.91 | 71.23 | 61.36 | 79.74 |
| Days of Inventory Outstanding | 95.31 | 88.02 | 87.59 | 94.25 | 118.94 |
| Days of Payables Outstanding | 54.54 | 55.93 | 51.16 | 40.92 | 63.79 |
| Operating Cycle | 184.92 | 182.92 | 158.82 | 155.61 | 198.68 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.01 | 1.90 | 2.67 | 3.02 | -1.81 |
| Free Cash Flow Per Share | -1.44 | -1.24 | 0.71 | -1.27 | -5.66 |
| Dividend Paid and CapEx Coverage Ratio | -0.01 | 0.55 | 0.91 | 0.57 | -0.40 |
| Capital Expenditure Coverage Ratio | -0.01 | 0.60 | 1.36 | 0.70 | -0.47 |
| Operating Cash Flow Coverage Ratio | -0.00 | 0.20 | 0.23 | 0.23 | -0.16 |
| Operating Cash Flow to Sales Ratio | -0.00 | 0.11 | 0.16 | 0.15 | -0.09 |
| Free Cash Flow Yield | -7.60% | -5.54% | 2.95% | -5.29% | -21.15% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 32.03 | 64.00 | 75.31 | 15.58 | 19.11 |
| Price-to-Sales (P/S) Ratio | 1.17 | 1.35 | 1.48 | 1.18 | 1.34 |
| Price-to-Book (P/B) Ratio | 0.81 | 0.96 | 1.05 | 1.00 | 1.15 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -13.16 | -18.06 | 33.92 | -18.90 | -4.73 |
| Price-to-Operating Cash Flow Ratio | -1967.14 | 11.81 | 9.03 | 7.94 | -14.75 |
| Price-to-Earnings Growth (PEG) Ratio | 0.47 | 6.83 | -0.95 | 1.56 | 0.23 |
| Enterprise Value Multiple | 8.30 | 14.31 | 16.97 | 9.16 | 10.32 |
| Enterprise Value | 2.85B | 3.15B | 3.30B | 3.27B | 3.57B |
| EV to EBITDA | 8.30 | 14.31 | 16.97 | 9.16 | 10.32 |
| EV to Sales | 1.62 | 1.74 | 1.84 | 1.47 | 1.64 |
| EV to Free Cash Flow | -18.18 | -23.29 | 42.15 | -23.58 | -5.78 |
| EV to Operating Cash Flow | -2717.66 | 15.22 | 11.22 | 9.90 | -18.02 |
| Tangible Book Value Per Share | 23.04 | 22.92 | 22.67 | 23.67 | 23.00 |
| Shareholders’ Equity Per Share | 23.36 | 23.26 | 22.87 | 23.89 | 23.27 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.59 | 2.31 | -0.46 | 0.23 | 0.34 |
| Revenue Per Share | 16.12 | 16.56 | 16.29 | 20.40 | 19.90 |
| Net Income Per Share | 0.59 | 0.35 | 0.32 | 1.54 | 1.40 |
| Tax Burden | 0.40 | -6.85 | 1.39 | 0.76 | 0.66 |
| Interest Burden | 0.91 | -0.12 | 0.84 | 1.11 | 0.96 |
| Research & Development to Revenue | 0.05 | 0.05 | 0.05 | 0.04 | 0.05 |
| SG&A to Revenue | 0.11 | 0.12 | 0.11 | 0.10 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.01 | 7.72 | 8.34 | 1.49 | -0.85 |
Currency in TWD
