Mercuries & Associates, Holding Ltd.(TW:2905)
NT$16.70-0.90 (-5.11%)
TW:2905
Mercuries & Associates, Holding Ltd. financials statements
NT$16.70
At close:-0.90 (-5.11%)
Mercuries & Associates, Holding Ltd. (2905) Ratios
Mercuries & Associates, Holding Ltd. Ratios
TW:2905's free cash flow for Q2 2026 was NT$-2.01B. For the 2026 fiscal year, TW:2905's free cash flow was decreased by NT$-290.41M and operating cash flow was NT$-1.72B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Mar 24 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.76 | 6.13 | 7.93 | 9.68 | 11.28 |
| Quick Ratio | 3.49 | 5.77 | 7.65 | 9.31 | 11.02 |
| Cash Ratio | 3.61 | 1.54 | 3.25 | 3.46 | 5.86 |
| Solvency Ratio | 0.00 | 0.00 | -0.00 | -0.00 | 0.00 |
| Operating Cash Flow Ratio | 0.59 | -1.88 | -1.91 | -4.43 | 3.88 |
| Short-Term Operating Cash Flow Coverage | 3.35 | -13.53 | -9.81 | -29.39 | 43.17 |
| Net Current Asset Value | NT$ -1.52T | NT$ -1.48T | NT$ -1.35T | NT$ -1.31T | NT$ -1.19T |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.03 | 0.02 | 0.02 | 0.02 | 0.02 |
| Debt-to-Equity Ratio | 0.85 | 1.64 | 1.18 | 2.53 | 1.11 |
| Debt-to-Capital Ratio | 0.46 | 0.62 | 0.54 | 0.72 | 0.53 |
| Long-Term Debt-to-Capital Ratio | 0.42 | 0.54 | 0.43 | 0.66 | 0.45 |
| Financial Leverage Ratio | 32.06 | 99.51 | 76.98 | 146.01 | 72.36 |
| Debt Service Coverage Ratio | 1.19 | 2.08 | -1.39 | -4.26 | 3.15 |
| Interest Coverage Ratio | 4.09 | -17.05 | -20.82 | -36.76 | -51.45 |
| Debt to Market Cap | 2.48 | 1.38 | 1.52 | 1.63 | 0.92 |
| Interest Debt Per Share | 42.89 | 25.95 | 25.92 | 29.31 | 25.04 |
| Net Debt to EBITDA | -7.94 | -0.94 | 4.58 | 2.20 | -24.27 |
| Profitability Margins | |||||
| Gross Profit Margin | 48.08% | 58.51% | 62.76% | 66.87% | 48.53% |
| EBIT Margin | 0.98% | 1.00% | -7.18% | -9.21% | 0.46% |
| EBITDA Margin | 2.81% | 2.64% | -5.59% | -7.53% | 1.94% |
| Operating Profit Margin | 0.79% | -2.66% | -3.27% | -3.71% | -3.42% |
| Pretax Profit Margin | 0.79% | 0.84% | -7.34% | -9.31% | 0.39% |
| Net Profit Margin | 0.48% | 0.93% | -1.80% | -3.45% | 1.14% |
| Continuous Operations Profit Margin | 1.17% | 2.15% | -5.32% | -8.53% | 1.57% |
| Net Income Per EBT | 61.27% | 110.04% | 24.47% | 37.06% | 292.51% |
| EBT Per EBIT | 100.00% | -31.70% | 224.26% | 250.58% | -11.39% |
| Return on Assets (ROA) | 0.04% | 0.09% | -0.19% | -0.34% | 0.13% |
| Return on Equity (ROE) | 1.43% | 9.11% | -14.25% | -50.02% | 9.59% |
| Return on Capital Employed (ROCE) | 0.07% | -0.27% | -0.34% | -0.37% | -0.40% |
| Return on Invested Capital (ROIC) | 0.07% | -0.27% | -0.25% | -0.34% | -0.40% |
| Return on Tangible Assets | 0.04% | 0.09% | -0.19% | -0.34% | 0.13% |
| Earnings Yield | 4.50% | 9.31% | -22.67% | -38.43% | 9.67% |
| Efficiency Ratios | |||||
| Receivables Turnover | 47.71 | 2.06 | 1.98 | 1.83 | 1.95 |
| Payables Turnover | 26.81 | 22.11 | 9.60 | 16.33 | 29.55 |
| Inventory Turnover | 13.58 | 9.24 | 10.65 | 8.93 | 18.84 |
| Fixed Asset Turnover | 6.10 | 6.58 | 6.64 | 6.44 | 7.12 |
| Asset Turnover | 0.09 | 0.10 | 0.10 | 0.10 | 0.12 |
| Working Capital Turnover Ratio | 1.88 | 1.35 | 1.21 | 0.98 | 1.04 |
| Cash Conversion Cycle | 20.91 | 200.42 | 180.25 | 217.92 | 193.85 |
| Days of Sales Outstanding | 7.65 | 177.43 | 183.99 | 199.40 | 186.83 |
| Days of Inventory Outstanding | 26.88 | 39.50 | 34.28 | 40.87 | 19.37 |
| Days of Payables Outstanding | 13.61 | 16.51 | 38.03 | 22.35 | 12.35 |
| Operating Cycle | 34.53 | 216.93 | 218.28 | 240.27 | 206.20 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 12.35 | -36.13 | -40.84 | -72.76 | 75.36 |
| Free Cash Flow Per Share | 10.57 | -38.50 | -42.99 | -76.21 | 69.58 |
| Dividend Paid and CapEx Coverage Ratio | 5.15 | -12.67 | -19.30 | -15.98 | 10.86 |
| Capital Expenditure Coverage Ratio | 6.94 | -15.20 | -20.43 | -21.10 | 13.04 |
| Operating Cash Flow Coverage Ratio | 0.29 | -1.41 | -1.59 | -2.50 | 3.03 |
| Operating Cash Flow to Sales Ratio | 0.08 | -0.24 | -0.24 | -0.44 | 0.40 |
| Free Cash Flow Yield | 66.71% | -251.66% | -314.91% | -509.41% | 314.14% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 22.32 | 10.77 | -4.42 | -2.60 | 10.35 |
| Price-to-Sales (P/S) Ratio | 0.11 | 0.10 | 0.08 | 0.09 | 0.12 |
| Price-to-Book (P/B) Ratio | 0.32 | 0.98 | 0.63 | 1.30 | 0.99 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 1.50 | -0.40 | -0.32 | -0.20 | 0.32 |
| Price-to-Operating Cash Flow Ratio | 1.28 | -0.42 | -0.33 | -0.21 | 0.29 |
| Price-to-Earnings Growth (PEG) Ratio | -0.45 | -0.07 | 0.10 | 0.01 | 0.30 |
| Enterprise Value Multiple | -4.13 | 2.83 | 3.16 | 1.01 | -18.22 |
| Enterprise Value | -18.16B | 12.23B | -28.27B | -11.21B | -58.84B |
| EV to EBITDA | -4.13 | 2.83 | 3.16 | 1.01 | -18.22 |
| EV to Sales | -0.12 | 0.07 | -0.18 | -0.08 | -0.35 |
| EV to Free Cash Flow | -1.62 | -0.30 | 0.71 | 0.17 | -0.96 |
| EV to Operating Cash Flow | -1.39 | -0.32 | 0.75 | 0.17 | -0.89 |
| Tangible Book Value Per Share | 80.50 | 46.60 | 51.73 | 35.48 | 53.30 |
| Shareholders’ Equity Per Share | 49.84 | 15.63 | 21.71 | 11.50 | 22.36 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.48 | -1.55 | 0.27 | 0.08 | -3.04 |
| Revenue Per Share | 147.84 | 153.49 | 172.26 | 166.66 | 188.39 |
| Net Income Per Share | 0.71 | 1.42 | -3.09 | -5.75 | 2.14 |
| Tax Burden | 0.61 | 1.10 | 0.24 | 0.37 | 2.93 |
| Interest Burden | 0.80 | 0.84 | 1.02 | 1.01 | 0.85 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.61 | 0.66 | 0.70 | 0.52 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 17.31 | -27.92 | 13.20 | 4.69 | 102.87 |
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