Eslite Spectrum Corporation(TW:2926)
NT$29.650.00 (-0.17%)
TW:2926
Eslite Spectrum Corporation financials statements
NT$29.65
At close:0.00 (-0.17%)
Eslite Spectrum Corporation (2926) Ratios
Eslite Spectrum Corporation Ratios
TW:2926's free cash flow for Q2 2026 was NT$401.13M. For the 2026 fiscal year, TW:2926's free cash flow was decreased by NT$-37.54M and operating cash flow was NT$438.67M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.86 | 0.88 | 0.81 | 0.86 | 0.71 |
| Quick Ratio | 0.60 | 0.61 | 0.59 | 0.60 | 0.51 |
| Cash Ratio | 0.24 | 0.30 | 0.30 | 0.30 | 0.26 |
| Solvency Ratio | 0.10 | 0.10 | 0.10 | 0.11 | 0.11 |
| Operating Cash Flow Ratio | 0.31 | 0.32 | 0.35 | 0.27 | 0.31 |
| Short-Term Operating Cash Flow Coverage | 5.27 | 6.18 | 4.52 | 11.67 | 2.30 |
| Net Current Asset Value | NT$ -10.70B | NT$ -11.31B | NT$ -12.30B | NT$ -9.11B | NT$ -9.54B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.69 | 0.72 | 0.71 | 0.71 | 0.72 |
| Debt-to-Equity Ratio | 18.03 | 19.18 | 22.47 | 14.35 | 11.76 |
| Debt-to-Capital Ratio | 0.95 | 0.95 | 0.96 | 0.93 | 0.92 |
| Long-Term Debt-to-Capital Ratio | 0.75 | 0.78 | 0.78 | 0.64 | 0.19 |
| Financial Leverage Ratio | 26.06 | 26.62 | 31.44 | 20.11 | 16.45 |
| Debt Service Coverage Ratio | 2.63 | 3.52 | 2.94 | 5.91 | 1.90 |
| Interest Coverage Ratio | -0.05 | -0.58 | -1.62 | -2.72 | -2.55 |
| Debt to Market Cap | 1.20 | 1.07 | 0.77 | 0.45 | 0.30 |
| Interest Debt Per Share | 243.56 | 252.48 | 268.14 | 207.95 | 211.92 |
| Net Debt to EBITDA | 6.34 | 5.46 | 5.78 | 5.24 | 5.61 |
| Profitability Margins | |||||
| Gross Profit Margin | 38.78% | 38.91% | 35.35% | 34.83% | 35.28% |
| EBIT Margin | -0.18% | 4.41% | -0.04% | -1.21% | -2.06% |
| EBITDA Margin | 22.05% | 27.32% | 28.09% | 28.54% | 32.75% |
| Operating Profit Margin | -0.18% | -2.31% | -5.69% | -8.73% | -9.51% |
| Pretax Profit Margin | 0.81% | 0.40% | -3.55% | -4.41% | -5.79% |
| Net Profit Margin | 0.37% | 0.19% | -1.94% | -3.37% | -4.88% |
| Continuous Operations Profit Margin | 0.36% | 0.18% | -1.95% | -3.44% | -5.04% |
| Net Income Per EBT | 45.18% | 46.34% | 54.71% | 76.46% | 84.28% |
| EBT Per EBIT | -459.65% | -17.43% | 62.43% | 50.51% | 60.93% |
| Return on Assets (ROA) | 0.16% | 0.08% | -0.74% | -1.39% | -1.66% |
| Return on Equity (ROE) | 4.17% | 2.10% | -23.30% | -27.92% | -27.24% |
| Return on Capital Employed (ROCE) | -0.12% | -1.40% | -3.20% | -5.32% | -4.95% |
| Return on Invested Capital (ROIC) | -0.04% | -0.55% | -1.54% | -3.51% | -3.46% |
| Return on Tangible Assets | 0.16% | 0.08% | -0.75% | -1.40% | -1.67% |
| Earnings Yield | 1.41% | 0.58% | -4.20% | -6.51% | -8.09% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.97 | 5.53 | 4.90 | 5.05 | 4.65 |
| Payables Turnover | 1.86 | 1.99 | 1.78 | 2.03 | 1.61 |
| Inventory Turnover | 3.06 | 3.17 | 3.37 | 3.18 | 3.23 |
| Fixed Asset Turnover | 0.69 | 0.65 | 0.58 | 0.67 | 0.52 |
| Asset Turnover | 0.44 | 0.42 | 0.38 | 0.41 | 0.34 |
| Working Capital Turnover Ratio | -10.36 | -8.31 | -8.00 | -5.53 | -3.55 |
| Cash Conversion Cycle | 15.59 | -2.79 | -21.54 | 7.54 | -34.56 |
| Days of Sales Outstanding | 91.93 | 66.00 | 74.56 | 72.24 | 78.57 |
| Days of Inventory Outstanding | 119.45 | 115.00 | 108.44 | 114.90 | 112.91 |
| Days of Payables Outstanding | 195.79 | 183.78 | 204.54 | 179.59 | 226.04 |
| Operating Cycle | 211.38 | 181.00 | 183.00 | 187.14 | 191.48 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 35.57 | 32.96 | 41.70 | 24.63 | 31.56 |
| Free Cash Flow Per Share | 27.85 | 19.84 | 17.90 | 21.82 | 24.11 |
| Dividend Paid and CapEx Coverage Ratio | 4.49 | 2.51 | 1.75 | 8.78 | 3.81 |
| Capital Expenditure Coverage Ratio | 4.61 | 2.51 | 1.75 | 8.78 | 4.24 |
| Operating Cash Flow Coverage Ratio | 0.15 | 0.13 | 0.16 | 0.12 | 0.15 |
| Operating Cash Flow to Sales Ratio | 0.24 | 0.23 | 0.30 | 0.21 | 0.32 |
| Free Cash Flow Yield | 71.41% | 42.62% | 27.54% | 35.77% | 40.46% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 72.22 | 172.41 | -23.81 | -15.37 | -12.37 |
| Price-to-Sales (P/S) Ratio | 0.26 | 0.32 | 0.46 | 0.52 | 0.60 |
| Price-to-Book (P/B) Ratio | 2.95 | 3.62 | 5.55 | 4.29 | 3.37 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 1.40 | 2.35 | 3.63 | 2.80 | 2.47 |
| Price-to-Operating Cash Flow Ratio | 1.10 | 1.41 | 1.56 | 2.48 | 1.89 |
| Price-to-Earnings Growth (PEG) Ratio | 0.72 | -1.57 | 0.76 | 0.87 | 0.02 |
| Enterprise Value Multiple | 7.52 | 6.64 | 7.43 | 7.05 | 7.46 |
| Enterprise Value | 11.55B | 12.42B | 13.86B | 11.24B | 11.43B |
| EV to EBITDA | 7.52 | 6.64 | 7.43 | 7.05 | 7.46 |
| EV to Sales | 1.66 | 1.81 | 2.09 | 2.01 | 2.44 |
| EV to Free Cash Flow | 8.93 | 13.21 | 16.36 | 10.87 | 10.00 |
| EV to Operating Cash Flow | 6.99 | 7.95 | 7.02 | 9.63 | 7.64 |
| Tangible Book Value Per Share | 11.68 | 11.18 | 9.99 | 12.26 | 15.65 |
| Shareholders’ Equity Per Share | 13.20 | 12.86 | 11.71 | 14.23 | 17.70 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.56 | 0.56 | 0.45 | 0.22 | 0.13 |
| Revenue Per Share | 150.16 | 144.46 | 140.40 | 117.85 | 98.77 |
| Net Income Per Share | 0.55 | 0.27 | -2.73 | -3.97 | -4.82 |
| Tax Burden | 0.45 | 0.46 | 0.55 | 0.76 | 0.84 |
| Interest Burden | -4.60 | 0.09 | 101.50 | 3.66 | 2.81 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.39 | 0.41 | 0.41 | 0.44 | 0.45 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 64.58 | 56.54 | -8.36 | -4.74 | -5.52 |
Currency in TWD
