BES Engineering Corp.(TW:2515)
NT$10.50-0.35 (-3.23%)
TW:2515
BES Engineering Corp. financials statements
NT$10.50
At close:-0.35 (-3.23%)
BES Engineering Corp. (2515) Ratios
BES Engineering Corp. Ratios
TW:2515's free cash flow for Q2 2026 was NT$-213.83M. For the 2026 fiscal year, TW:2515's free cash flow was decreased by NT$-32.18M and operating cash flow was NT$-181.65M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.14 | 2.13 | 2.36 | 2.49 | 2.22 |
| Quick Ratio | 0.90 | 1.04 | 1.24 | 1.31 | 1.35 |
| Cash Ratio | 0.18 | 0.20 | 0.18 | 0.29 | 0.17 |
| Solvency Ratio | 0.02 | 0.02 | 0.02 | 0.04 | 0.11 |
| Operating Cash Flow Ratio | -0.12 | -0.11 | -0.30 | -0.05 | 0.01 |
| Short-Term Operating Cash Flow Coverage | -0.33 | -0.29 | -0.76 | -0.13 | 0.03 |
| Net Current Asset Value | NT$ 13.64B | NT$ 13.73B | NT$ 14.92B | NT$ 13.53B | NT$ 13.60B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.37 | 0.36 | 0.32 | 0.26 | 0.25 |
| Debt-to-Equity Ratio | 1.12 | 1.06 | 0.81 | 0.52 | 0.52 |
| Debt-to-Capital Ratio | 0.53 | 0.52 | 0.45 | 0.34 | 0.34 |
| Long-Term Debt-to-Capital Ratio | 0.40 | 0.38 | 0.31 | 0.20 | 0.19 |
| Financial Leverage Ratio | 3.00 | 2.93 | 2.50 | 2.00 | 2.11 |
| Debt Service Coverage Ratio | 0.10 | 0.12 | 0.10 | 0.19 | 0.46 |
| Interest Coverage Ratio | 3.70 | 3.19 | 4.02 | 6.57 | 17.49 |
| Debt to Market Cap | 1.22 | 1.44 | 0.88 | 0.93 | 0.84 |
| Interest Debt Per Share | 15.86 | 15.61 | 12.03 | 7.84 | 7.86 |
| Net Debt to EBITDA | 17.54 | 13.10 | 14.36 | 5.67 | 3.19 |
| Profitability Margins | |||||
| Gross Profit Margin | 7.64% | 6.52% | 8.03% | 9.13% | 1.98% |
| EBIT Margin | 4.59% | 5.19% | 5.66% | 7.85% | 15.29% |
| EBITDA Margin | 5.57% | 5.92% | 5.35% | 8.91% | 16.22% |
| Operating Profit Margin | 4.59% | 4.00% | 4.91% | 8.00% | 15.29% |
| Pretax Profit Margin | 3.78% | 3.77% | 4.12% | 6.63% | 14.41% |
| Net Profit Margin | 3.07% | 3.01% | 3.30% | 5.44% | 15.57% |
| Continuous Operations Profit Margin | 3.10% | 3.04% | 3.30% | 5.47% | 15.48% |
| Net Income Per EBT | 81.11% | 79.84% | 79.96% | 82.04% | 108.00% |
| EBT Per EBIT | 82.51% | 94.30% | 83.87% | 82.89% | 94.29% |
| Return on Assets (ROA) | 0.94% | 1.10% | 1.11% | 1.82% | 5.57% |
| Return on Equity (ROE) | 2.81% | 3.23% | 2.78% | 3.63% | 11.72% |
| Return on Capital Employed (ROCE) | 2.36% | 2.45% | 2.60% | 3.94% | 8.59% |
| Return on Invested Capital (ROIC) | 1.55% | 1.57% | 1.70% | 2.66% | 7.10% |
| Return on Tangible Assets | 0.94% | 1.24% | 1.11% | 1.86% | 7.03% |
| Earnings Yield | 3.10% | 4.40% | 3.07% | 6.59% | 19.30% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.63 | 1.92 | 1.59 | 1.86 | 1.57 |
| Payables Turnover | 2.76 | 3.12 | 2.74 | 3.20 | 3.65 |
| Inventory Turnover | 0.56 | 0.78 | 0.77 | 0.80 | 1.11 |
| Fixed Asset Turnover | 5.23 | 6.56 | 5.55 | 4.54 | 5.00 |
| Asset Turnover | 0.31 | 0.37 | 0.34 | 0.33 | 0.36 |
| Working Capital Turnover Ratio | 0.68 | 0.84 | 0.77 | 0.70 | 0.89 |
| Cash Conversion Cycle | 742.00 | 541.35 | 569.18 | 535.25 | 460.00 |
| Days of Sales Outstanding | 224.52 | 189.96 | 228.94 | 195.77 | 231.79 |
| Days of Inventory Outstanding | 649.53 | 468.23 | 473.61 | 453.72 | 328.10 |
| Days of Payables Outstanding | 132.04 | 116.85 | 133.37 | 114.24 | 99.89 |
| Operating Cycle | 874.04 | 658.20 | 702.55 | 649.49 | 559.89 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -2.03 | -1.90 | -3.95 | -0.50 | 0.13 |
| Free Cash Flow Per Share | -2.28 | -2.19 | -4.08 | -0.53 | 0.09 |
| Dividend Paid and CapEx Coverage Ratio | -8.07 | -2.36 | -6.10 | -0.89 | 0.47 |
| Capital Expenditure Coverage Ratio | -8.13 | -6.68 | -32.29 | -17.33 | 3.12 |
| Operating Cash Flow Coverage Ratio | -0.13 | -0.12 | -0.33 | -0.06 | 0.02 |
| Operating Cash Flow to Sales Ratio | -0.16 | -0.12 | -0.32 | -0.05 | 0.01 |
| Free Cash Flow Yield | -17.81% | -20.54% | -30.64% | -6.50% | 0.97% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 32.00 | 22.66 | 32.44 | 15.07 | 5.18 |
| Price-to-Sales (P/S) Ratio | 0.99 | 0.68 | 1.07 | 0.83 | 0.81 |
| Price-to-Book (P/B) Ratio | 0.91 | 0.74 | 0.91 | 0.55 | 0.61 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -5.61 | -4.87 | -3.26 | -15.38 | 103.58 |
| Price-to-Operating Cash Flow Ratio | -6.30 | -5.60 | -3.36 | -16.27 | 70.40 |
| Price-to-Earnings Growth (PEG) Ratio | -2.15 | 1.55 | -1.35 | -0.22 | 0.02 |
| Enterprise Value Multiple | 35.34 | 24.65 | 34.45 | 14.93 | 8.16 |
| Enterprise Value | 40.79B | 34.78B | 34.91B | 20.09B | 22.76B |
| EV to EBITDA | 35.34 | 24.65 | 34.45 | 14.93 | 8.16 |
| EV to Sales | 1.97 | 1.46 | 1.84 | 1.33 | 1.32 |
| EV to Free Cash Flow | -11.15 | -10.38 | -5.60 | -24.80 | 169.96 |
| EV to Operating Cash Flow | -12.52 | -11.94 | -5.77 | -26.23 | 115.52 |
| Tangible Book Value Per Share | 14.16 | 10.34 | 7.45 | 14.14 | 8.43 |
| Shareholders’ Equity Per Share | 14.08 | 14.49 | 14.67 | 14.77 | 14.92 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.19 | 0.20 | 0.20 | -0.07 |
| Revenue Per Share | 12.91 | 15.58 | 12.38 | 9.86 | 11.23 |
| Net Income Per Share | 0.40 | 0.47 | 0.41 | 0.54 | 1.75 |
| Tax Burden | 0.81 | 0.80 | 0.80 | 0.82 | 1.08 |
| Interest Burden | 0.83 | 0.73 | 0.73 | 0.84 | 0.94 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.03 | 0.02 | 0.03 | 0.04 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -5.08 | -3.24 | -9.69 | -0.76 | 0.08 |
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