I-Chiun Precision Industry Co., Ltd.(TW:2486)
NT$176.00+8.50 (+5.07%)
TW:2486
I-Chiun Precision Industry Co., Ltd. financials statements
NT$176.00
At close:+8.50 (+5.07%)
I-Chiun Precision Industry Co., Ltd. (2486) Ratios
I-Chiun Precision Industry Co., Ltd. Ratios
TW:2486's free cash flow for Q2 2026 was NT$-493.38M. For the 2026 fiscal year, TW:2486's free cash flow was decreased by NT$-284.38M and operating cash flow was NT$-209.00M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.18 | 2.82 | 1.95 | 2.62 | 2.44 |
| Quick Ratio | 1.61 | 2.13 | 1.52 | 1.90 | 1.73 |
| Cash Ratio | 0.45 | 0.68 | 0.56 | 0.71 | 0.52 |
| Solvency Ratio | 0.07 | 0.08 | 0.19 | 0.16 | 0.20 |
| Operating Cash Flow Ratio | 0.14 | 0.11 | 0.31 | 0.56 | -0.20 |
| Short-Term Operating Cash Flow Coverage | 0.26 | 0.29 | 0.52 | 1.07 | -0.52 |
| Net Current Asset Value | NT$ -1.27B | NT$ 26.19M | NT$ 1.82B | NT$ 1.27B | NT$ 1.12B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.42 | 0.36 | 0.26 | 0.30 | 0.30 |
| Debt-to-Equity Ratio | 1.01 | 0.76 | 0.49 | 0.58 | 0.62 |
| Debt-to-Capital Ratio | 0.50 | 0.43 | 0.33 | 0.37 | 0.38 |
| Long-Term Debt-to-Capital Ratio | 0.42 | 0.38 | 0.00 | 0.19 | 0.23 |
| Financial Leverage Ratio | 2.39 | 2.11 | 1.86 | 1.93 | 2.08 |
| Debt Service Coverage Ratio | 0.40 | 0.61 | 0.43 | 0.62 | 1.07 |
| Interest Coverage Ratio | 1.21 | -0.44 | 2.95 | 4.04 | 12.82 |
| Debt to Market Cap | 0.17 | 0.15 | 0.15 | 0.40 | 0.19 |
| Interest Debt Per Share | 16.69 | 17.70 | 9.64 | 10.80 | 12.19 |
| Net Debt to EBITDA | 6.79 | 4.88 | 0.73 | 1.52 | 1.35 |
| Profitability Margins | |||||
| Gross Profit Margin | 14.22% | 14.04% | 14.15% | 11.13% | 19.51% |
| EBIT Margin | 3.07% | 2.14% | 6.00% | 3.71% | 8.26% |
| EBITDA Margin | 9.90% | 9.79% | 14.96% | 12.96% | 16.85% |
| Operating Profit Margin | 1.96% | -0.41% | 3.48% | 4.84% | 8.84% |
| Pretax Profit Margin | 1.45% | 1.21% | 4.82% | 2.51% | 7.57% |
| Net Profit Margin | 0.84% | 0.34% | 3.96% | 1.99% | 6.27% |
| Continuous Operations Profit Margin | 1.16% | 0.54% | 3.92% | 1.77% | 6.40% |
| Net Income Per EBT | 57.79% | 28.41% | 82.18% | 79.26% | 82.88% |
| EBT Per EBIT | 73.88% | -290.69% | 138.49% | 51.80% | 85.63% |
| Return on Assets (ROA) | 0.41% | 0.17% | 2.58% | 1.33% | 4.43% |
| Return on Equity (ROE) | 0.98% | 0.36% | 4.79% | 2.55% | 9.23% |
| Return on Capital Employed (ROCE) | 1.21% | -0.25% | 3.45% | 4.23% | 8.42% |
| Return on Invested Capital (ROIC) | 0.85% | -0.10% | 2.12% | 2.55% | 6.24% |
| Return on Tangible Assets | 0.41% | 0.17% | 2.58% | 1.33% | 4.43% |
| Earnings Yield | 0.17% | 0.07% | 1.80% | 2.15% | 3.49% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.21 | 2.16 | 2.28 | 2.68 | 2.39 |
| Payables Turnover | 8.70 | 6.74 | 7.63 | 9.70 | 6.47 |
| Inventory Turnover | 3.53 | 3.43 | 3.78 | 3.48 | 3.11 |
| Fixed Asset Turnover | 1.04 | 1.18 | 2.39 | 2.16 | 2.40 |
| Asset Turnover | 0.49 | 0.50 | 0.65 | 0.67 | 0.71 |
| Working Capital Turnover Ratio | 1.81 | 1.77 | 1.83 | 1.69 | 2.51 |
| Cash Conversion Cycle | 226.24 | 221.69 | 209.13 | 203.52 | 213.92 |
| Days of Sales Outstanding | 164.85 | 169.32 | 160.37 | 136.21 | 153.03 |
| Days of Inventory Outstanding | 103.33 | 106.52 | 96.60 | 104.93 | 117.32 |
| Days of Payables Outstanding | 41.94 | 54.15 | 47.84 | 37.62 | 56.43 |
| Operating Cycle | 268.18 | 275.84 | 256.97 | 241.14 | 270.35 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.10 | 0.97 | 3.87 | 4.64 | -2.06 |
| Free Cash Flow Per Share | -4.19 | -14.18 | 3.23 | 2.74 | -4.36 |
| Dividend Paid and CapEx Coverage Ratio | 0.19 | 0.06 | 3.72 | 1.94 | -0.89 |
| Capital Expenditure Coverage Ratio | 0.21 | 0.06 | 6.03 | 2.45 | -0.89 |
| Operating Cash Flow Coverage Ratio | 0.07 | 0.06 | 0.41 | 0.44 | -0.17 |
| Operating Cash Flow to Sales Ratio | 0.06 | 0.04 | 0.17 | 0.20 | -0.07 |
| Free Cash Flow Yield | -4.46% | -12.55% | 6.33% | 12.63% | -8.47% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 426.82 | 1368.04 | 55.43 | 46.17 | 28.77 |
| Price-to-Sales (P/S) Ratio | 4.96 | 4.69 | 2.20 | 0.93 | 1.80 |
| Price-to-Book (P/B) Ratio | 5.78 | 4.94 | 2.66 | 1.19 | 2.65 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -22.42 | -7.97 | 15.80 | 7.92 | -11.80 |
| Price-to-Operating Cash Flow Ratio | 85.55 | 116.97 | 13.18 | 4.68 | -25.01 |
| Price-to-Earnings Growth (PEG) Ratio | 2.57 | -15.03 | 0.58 | -0.63 | -0.09 |
| Enterprise Value Multiple | 56.90 | 52.72 | 15.42 | 8.67 | 12.04 |
| Enterprise Value | 34.06B | 28.36B | 11.69B | 5.84B | 12.14B |
| EV to EBITDA | 56.90 | 52.72 | 15.42 | 8.67 | 12.04 |
| EV to Sales | 5.63 | 5.16 | 2.31 | 1.12 | 2.03 |
| EV to Free Cash Flow | -25.46 | -8.78 | 16.59 | 9.60 | -13.29 |
| EV to Operating Cash Flow | 97.15 | 128.90 | 13.84 | 5.67 | -28.17 |
| Tangible Book Value Per Share | 17.09 | 23.55 | 19.96 | 18.93 | 20.23 |
| Shareholders’ Equity Per Share | 16.24 | 22.87 | 19.19 | 18.22 | 19.45 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.55 | 0.19 | 0.29 | 0.15 |
| Revenue Per Share | 18.93 | 24.12 | 23.21 | 23.42 | 28.60 |
| Net Income Per Share | 0.16 | 0.08 | 0.92 | 0.47 | 1.79 |
| Tax Burden | 0.58 | 0.28 | 0.82 | 0.79 | 0.83 |
| Interest Burden | 0.47 | 0.56 | 0.80 | 0.68 | 0.92 |
| Research & Development to Revenue | 0.03 | 0.03 | 0.02 | 0.02 | 0.02 |
| SG&A to Revenue | 0.09 | 0.11 | 0.09 | 0.08 | 0.08 |
| Stock-Based Compensation to Revenue | 0.01 | 0.02 | 0.01 | 0.00 | 0.01 |
| Income Quality | 4.00 | 3.32 | 4.21 | 7.89 | -0.95 |
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