Siward Crystal Technology Co., Ltd(TW:2484)
NT$63.80+1.60 (+2.57%)
TW:2484
Siward Crystal Technology Co., Ltd financials statements
NT$63.80
At close:+1.60 (+2.57%)
Siward Crystal Technology Co., Ltd (2484) Ratios
Siward Crystal Technology Co., Ltd Ratios
TW:2484's free cash flow for Q2 2026 was NT$53.28M. For the 2026 fiscal year, TW:2484's free cash flow was decreased by NT$-13.72M and operating cash flow was NT$67.00M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.10 | 3.89 | 3.46 | 3.86 | 3.51 |
| Quick Ratio | 2.31 | 2.27 | 2.23 | 2.60 | 2.41 |
| Cash Ratio | 1.09 | 1.16 | 1.35 | 1.75 | 1.04 |
| Solvency Ratio | 0.36 | 0.50 | 0.42 | 0.64 | 0.33 |
| Operating Cash Flow Ratio | 0.43 | 0.41 | 0.62 | 1.36 | 0.68 |
| Short-Term Operating Cash Flow Coverage | 3.34 | 1.46 | 2.12 | 5.43 | 26.44 |
| Net Current Asset Value | NT$ 1.46B | NT$ 1.54B | NT$ 1.40B | NT$ 1.35B | NT$ 695.04M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.06 | 0.05 | 0.09 | 0.15 | 0.15 |
| Debt-to-Equity Ratio | 0.08 | 0.07 | 0.12 | 0.21 | 0.23 |
| Debt-to-Capital Ratio | 0.07 | 0.06 | 0.11 | 0.17 | 0.18 |
| Long-Term Debt-to-Capital Ratio | 0.04 | 0.00 | 0.04 | 0.11 | 0.15 |
| Financial Leverage Ratio | 1.24 | 1.21 | 1.29 | 1.39 | 1.47 |
| Debt Service Coverage Ratio | 3.54 | 2.10 | 2.12 | 4.90 | 22.10 |
| Interest Coverage Ratio | 16.64 | 12.26 | 20.97 | 74.75 | 63.48 |
| Debt to Market Cap | 0.07 | 0.04 | 0.07 | 0.13 | 0.12 |
| Interest Debt Per Share | 1.86 | 1.56 | 3.18 | 5.48 | 5.71 |
| Net Debt to EBITDA | -1.12 | -1.10 | -0.90 | -0.39 | 0.19 |
| Profitability Margins | |||||
| Gross Profit Margin | 15.58% | 19.59% | 27.44% | 38.32% | 28.62% |
| EBIT Margin | 3.29% | 8.11% | 14.16% | 29.75% | 15.92% |
| EBITDA Margin | 12.56% | 18.41% | 24.25% | 37.17% | 22.73% |
| Operating Profit Margin | 3.29% | 3.96% | 11.91% | 31.35% | 17.78% |
| Pretax Profit Margin | 5.25% | 8.94% | 13.60% | 30.13% | 16.09% |
| Net Profit Margin | 4.30% | 7.23% | 11.08% | 23.54% | 12.57% |
| Continuous Operations Profit Margin | 4.30% | 7.20% | 11.07% | 22.74% | 12.11% |
| Net Income Per EBT | 81.96% | 80.86% | 81.50% | 78.13% | 78.16% |
| EBT Per EBIT | 159.44% | 225.81% | 114.14% | 96.12% | 90.48% |
| Return on Assets (ROA) | 2.22% | 3.54% | 4.95% | 13.53% | 6.88% |
| Return on Equity (ROE) | 2.75% | 4.27% | 6.39% | 18.75% | 10.15% |
| Return on Capital Employed (ROCE) | 1.93% | 2.23% | 6.20% | 20.79% | 11.12% |
| Return on Invested Capital (ROIC) | 1.54% | 1.71% | 4.36% | 15.55% | 8.61% |
| Return on Tangible Assets | 2.23% | 3.56% | 5.00% | 13.67% | 6.96% |
| Earnings Yield | 3.21% | 3.81% | 4.96% | 14.26% | 6.51% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.55 | 3.45 | 3.72 | 5.31 | 3.74 |
| Payables Turnover | 7.55 | 8.17 | 8.88 | 14.02 | 7.94 |
| Inventory Turnover | 1.98 | 1.84 | 1.86 | 2.10 | 2.85 |
| Fixed Asset Turnover | 1.57 | 1.49 | 1.46 | 1.84 | 1.89 |
| Asset Turnover | 0.52 | 0.49 | 0.45 | 0.57 | 0.55 |
| Working Capital Turnover Ratio | 1.38 | 1.23 | 1.18 | 1.62 | 2.06 |
| Cash Conversion Cycle | 239.03 | 259.10 | 253.71 | 216.49 | 179.97 |
| Days of Sales Outstanding | 102.72 | 105.86 | 98.06 | 68.77 | 97.65 |
| Days of Inventory Outstanding | 184.68 | 197.93 | 196.75 | 173.74 | 128.28 |
| Days of Payables Outstanding | 48.37 | 44.69 | 41.10 | 26.03 | 45.96 |
| Operating Cycle | 287.40 | 303.79 | 294.81 | 242.51 | 225.93 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.55 | 1.52 | 2.89 | 6.46 | 3.15 |
| Free Cash Flow Per Share | 0.09 | 1.10 | 2.50 | 4.95 | 0.51 |
| Dividend Paid and CapEx Coverage Ratio | 0.72 | 0.79 | 1.11 | 2.15 | 0.86 |
| Capital Expenditure Coverage Ratio | 1.06 | 3.65 | 7.28 | 4.27 | 1.19 |
| Operating Cash Flow Coverage Ratio | 0.85 | 1.00 | 0.94 | 1.20 | 0.56 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.11 | 0.20 | 0.32 | 0.16 |
| Free Cash Flow Yield | 0.46% | 4.24% | 7.55% | 14.64% | 1.30% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 31.15 | 26.31 | 20.15 | 7.01 | 15.39 |
| Price-to-Sales (P/S) Ratio | 1.34 | 1.90 | 2.23 | 1.65 | 1.93 |
| Price-to-Book (P/B) Ratio | 0.86 | 1.12 | 1.29 | 1.32 | 1.56 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 216.31 | 23.58 | 13.24 | 6.83 | 77.18 |
| Price-to-Operating Cash Flow Ratio | 13.03 | 17.12 | 11.42 | 5.23 | 12.41 |
| Price-to-Earnings Growth (PEG) Ratio | -0.91 | -0.66 | -0.31 | 0.08 | 0.10 |
| Enterprise Value Multiple | 9.54 | 9.20 | 8.31 | 4.05 | 8.69 |
| Enterprise Value | 2.89B | 3.71B | 4.75B | 4.92B | 6.37B |
| EV to EBITDA | 9.54 | 9.20 | 8.31 | 4.05 | 8.69 |
| EV to Sales | 1.20 | 1.69 | 2.01 | 1.51 | 1.97 |
| EV to Free Cash Flow | 193.55 | 21.06 | 11.94 | 6.24 | 78.88 |
| EV to Operating Cash Flow | 11.66 | 15.30 | 10.30 | 4.78 | 12.68 |
| Tangible Book Value Per Share | 23.57 | 23.08 | 25.39 | 25.37 | 24.69 |
| Shareholders’ Equity Per Share | 23.66 | 23.26 | 25.66 | 25.70 | 25.08 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.19 | 0.26 | 0.22 | 0.22 |
| Revenue Per Share | 15.12 | 13.73 | 14.80 | 20.47 | 20.24 |
| Net Income Per Share | 0.65 | 0.99 | 1.64 | 4.82 | 2.54 |
| Tax Burden | 0.82 | 0.81 | 0.82 | 0.78 | 0.78 |
| Interest Burden | 1.59 | 1.10 | 0.96 | 1.01 | 1.01 |
| Research & Development to Revenue | 0.04 | 0.06 | 0.05 | 0.04 | 0.04 |
| SG&A to Revenue | 0.09 | 0.10 | 0.10 | 0.09 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.39 | 1.24 | 1.77 | 1.05 | 0.97 |
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