Test Rite International Co., Ltd.(TW:2908)
NT$21.650.00 (0.00%)
TW:2908
Test Rite International Co., Ltd. financials statements
NT$21.65
At close:0.00 (0.00%)
Test Rite International Co., Ltd. (2908) Ratios
Test Rite International Co., Ltd. Ratios
TW:2908's free cash flow for Q2 2026 was NT$1.55B. For the 2026 fiscal year, TW:2908's free cash flow was decreased by NT$-82.93M and operating cash flow was NT$1.63B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.24 | 1.30 | 1.20 | 1.19 | 1.10 |
| Quick Ratio | 0.72 | 0.86 | 0.73 | 0.65 | 0.60 |
| Cash Ratio | 0.13 | 0.19 | 0.12 | 0.19 | 0.12 |
| Solvency Ratio | 0.08 | 0.09 | 0.09 | 0.09 | 0.10 |
| Operating Cash Flow Ratio | 0.13 | 0.18 | 0.16 | -0.00 | 0.09 |
| Short-Term Operating Cash Flow Coverage | 0.40 | 0.74 | 0.62 | -0.02 | 0.72 |
| Net Current Asset Value | NT$ -11.69B | NT$ -10.90B | NT$ -14.02B | NT$ -14.58B | NT$ -13.77B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.55 | 0.53 | 0.58 | 0.58 | 0.49 |
| Debt-to-Equity Ratio | 3.01 | 2.67 | 3.25 | 3.28 | 2.75 |
| Debt-to-Capital Ratio | 0.75 | 0.73 | 0.76 | 0.77 | 0.73 |
| Long-Term Debt-to-Capital Ratio | 0.54 | 0.56 | 0.57 | 0.57 | 0.54 |
| Financial Leverage Ratio | 5.50 | 5.05 | 5.58 | 5.62 | 5.63 |
| Debt Service Coverage Ratio | 0.51 | 0.79 | 0.79 | 0.81 | 1.45 |
| Interest Coverage Ratio | 0.31 | 1.13 | 0.79 | 0.46 | 2.64 |
| Debt to Market Cap | 1.19 | 1.23 | 1.18 | 1.28 | 0.96 |
| Interest Debt Per Share | 40.30 | 39.19 | 44.14 | 46.41 | 38.39 |
| Net Debt to EBITDA | 6.84 | 5.30 | 6.23 | 6.30 | 4.63 |
| Profitability Margins | |||||
| Gross Profit Margin | 25.35% | 25.73% | 25.11% | 24.33% | 24.47% |
| EBIT Margin | 1.72% | 2.45% | 2.42% | 2.31% | 2.98% |
| EBITDA Margin | 8.31% | 8.48% | 8.92% | 8.41% | 8.26% |
| Operating Profit Margin | 0.48% | 1.80% | 1.33% | 0.53% | 1.75% |
| Pretax Profit Margin | 0.16% | 0.86% | 0.74% | 1.13% | 2.31% |
| Net Profit Margin | 0.34% | 0.90% | 0.73% | 1.14% | 1.79% |
| Continuous Operations Profit Margin | -0.16% | 0.48% | 0.79% | 1.21% | 1.87% |
| Net Income Per EBT | 210.76% | 105.15% | 98.73% | 100.33% | 77.39% |
| EBT Per EBIT | 33.56% | 47.54% | 55.51% | 212.96% | 131.73% |
| Return on Assets (ROA) | 0.30% | 0.92% | 0.70% | 1.10% | 2.04% |
| Return on Equity (ROE) | 1.65% | 4.64% | 3.93% | 6.18% | 11.48% |
| Return on Capital Employed (ROCE) | 0.68% | 2.93% | 2.01% | 0.82% | 3.43% |
| Return on Invested Capital (ROIC) | -0.54% | 1.38% | 1.65% | 0.67% | 2.39% |
| Return on Tangible Assets | 0.33% | 0.99% | 0.76% | 1.17% | 2.18% |
| Earnings Yield | 1.06% | 3.28% | 2.48% | 4.37% | 7.33% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.65 | 4.65 | 5.29 | 6.71 | 6.65 |
| Payables Turnover | 4.05 | 4.19 | 4.50 | 5.15 | 3.95 |
| Inventory Turnover | 3.34 | 4.59 | 4.29 | 3.63 | 4.09 |
| Fixed Asset Turnover | 2.53 | 3.08 | 2.46 | 2.38 | 2.90 |
| Asset Turnover | 0.88 | 1.02 | 0.97 | 0.97 | 1.14 |
| Working Capital Turnover Ratio | 8.95 | 11.04 | 13.20 | 16.90 | 37.27 |
| Cash Conversion Cycle | 97.55 | 70.96 | 72.96 | 84.13 | 51.67 |
| Days of Sales Outstanding | 78.56 | 78.47 | 69.01 | 54.39 | 54.92 |
| Days of Inventory Outstanding | 109.13 | 79.61 | 85.11 | 100.57 | 89.24 |
| Days of Payables Outstanding | 90.14 | 87.12 | 81.16 | 70.83 | 92.48 |
| Operating Cycle | 187.68 | 158.08 | 154.11 | 154.96 | 144.15 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.62 | 4.73 | 4.28 | -0.11 | 3.00 |
| Free Cash Flow Per Share | 2.77 | 4.00 | 3.50 | -1.32 | 2.12 |
| Dividend Paid and CapEx Coverage Ratio | 2.12 | 3.57 | 2.07 | -0.05 | 1.54 |
| Capital Expenditure Coverage Ratio | 4.24 | 6.43 | 5.45 | -0.09 | 3.42 |
| Operating Cash Flow Coverage Ratio | 0.09 | 0.12 | 0.10 | -0.00 | 0.08 |
| Operating Cash Flow to Sales Ratio | 0.06 | 0.06 | 0.06 | -0.00 | 0.03 |
| Free Cash Flow Yield | 13.64% | 19.88% | 16.66% | -6.72% | 9.84% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 92.27 | 30.45 | 40.38 | 22.85 | 13.64 |
| Price-to-Sales (P/S) Ratio | 0.32 | 0.27 | 0.29 | 0.26 | 0.24 |
| Price-to-Book (P/B) Ratio | 1.55 | 1.41 | 1.59 | 1.41 | 1.57 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 7.33 | 5.03 | 6.00 | -14.89 | 10.17 |
| Price-to-Operating Cash Flow Ratio | 5.60 | 4.25 | 4.90 | -172.17 | 7.19 |
| Price-to-Earnings Growth (PEG) Ratio | -1.38 | 1.13 | -1.02 | -0.50 | -10.91 |
| Enterprise Value Multiple | 10.72 | 8.54 | 9.52 | 9.39 | 7.58 |
| Enterprise Value | 29.98B | 26.68B | 30.08B | 29.54B | 27.43B |
| EV to EBITDA | 10.72 | 8.54 | 9.52 | 9.39 | 7.58 |
| EV to Sales | 0.89 | 0.72 | 0.85 | 0.79 | 0.63 |
| EV to Free Cash Flow | 20.25 | 13.27 | 17.35 | -45.16 | 26.11 |
| EV to Operating Cash Flow | 15.48 | 11.20 | 14.17 | -522.29 | 18.48 |
| Tangible Book Value Per Share | 10.42 | 10.20 | 8.68 | 9.26 | 9.04 |
| Shareholders’ Equity Per Share | 13.07 | 14.22 | 13.22 | 13.90 | 13.76 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 1.99 | 0.44 | -0.08 | -0.06 | 0.19 |
| Revenue Per Share | 62.92 | 73.20 | 71.45 | 75.49 | 88.29 |
| Net Income Per Share | 0.22 | 0.66 | 0.52 | 0.86 | 1.58 |
| Tax Burden | 2.11 | 1.05 | 0.99 | 1.00 | 0.77 |
| Interest Burden | 0.09 | 0.35 | 0.30 | 0.49 | 0.78 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.25 | 0.24 | 0.24 | 0.24 | 0.21 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 35.43 | 7.55 | 8.13 | -0.13 | 1.47 |
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