TOPBI International Holdings Limited(TW:2929)
NT$5.71-0.07 (-1.21%)
TW:2929
TOPBI International Holdings Limited financials statements
NT$5.71
At close:-0.07 (-1.21%)
TOPBI International Holdings Limited (2929) Ratios
TOPBI International Holdings Limited Ratios
TW:2929's free cash flow for Q2 2026 was NT$-11.92M. For the 2026 fiscal year, TW:2929's free cash flow was increased by NT$0.00 and operating cash flow was NT$-11.92M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.81 | 4.76 | 3.96 | 3.50 | 3.33 |
| Quick Ratio | 4.81 | 4.76 | 3.92 | 3.50 | 3.31 |
| Cash Ratio | 1.34 | 2.50 | 1.09 | 1.09 | 0.59 |
| Solvency Ratio | -0.17 | 0.02 | -0.04 | 0.10 | -0.49 |
| Operating Cash Flow Ratio | -0.13 | 0.10 | 0.00 | -0.09 | -1.19 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.01 | -0.35 | -103.03 |
| Net Current Asset Value | NT$ 2.52B | NT$ 2.69B | NT$ 2.58B | NT$ 2.60B | NT$ 2.24B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.03 | 0.07 | 0.00 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.04 | 0.11 | 0.00 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.04 | 0.10 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.38 | 1.38 | 1.45 | 1.50 | 1.50 |
| Debt Service Coverage Ratio | 0.00 | 344.45 | -0.43 | 0.49 | -38.87 |
| Interest Coverage Ratio | 0.00 | -91.25 | -0.67 | -57.98 | -157.06 |
| Debt to Market Cap | 0.00 | 0.00 | 0.08 | 0.17 | 0.01 |
| Interest Debt Per Share | 0.00 | 0.00 | 1.06 | 2.87 | 0.16 |
| Net Debt to EBITDA | 5.42 | -81.63 | 139.25 | -5.18 | 0.99 |
| Profitability Margins | |||||
| Gross Profit Margin | 8.55% | 16.51% | 16.44% | 11.50% | -7.45% |
| EBIT Margin | -10.97% | 0.73% | -0.81% | 6.55% | -22.31% |
| EBITDA Margin | -10.49% | 1.15% | -0.29% | 7.23% | -21.45% |
| Operating Profit Margin | -10.97% | -0.30% | -0.17% | -5.43% | -24.78% |
| Pretax Profit Margin | -10.60% | 0.73% | -1.06% | 6.46% | -22.47% |
| Net Profit Margin | -10.45% | 0.70% | -2.86% | 5.21% | -23.65% |
| Continuous Operations Profit Margin | -10.45% | 0.70% | -2.86% | 5.21% | -23.65% |
| Net Income Per EBT | 98.65% | 96.00% | 270.67% | 80.76% | 105.22% |
| EBT Per EBIT | 96.62% | -244.87% | 636.85% | -118.83% | 90.69% |
| Return on Assets (ROA) | -4.83% | 0.37% | -1.68% | 3.03% | -16.94% |
| Return on Equity (ROE) | -6.69% | 0.51% | -2.43% | 4.54% | -25.49% |
| Return on Capital Employed (ROCE) | -6.30% | -0.20% | -0.13% | -4.30% | -24.11% |
| Return on Invested Capital (ROIC) | -6.22% | -0.19% | -0.12% | -3.16% | -24.01% |
| Return on Tangible Assets | -4.83% | 0.37% | -1.68% | 3.03% | -16.94% |
| Earnings Yield | -21.21% | 0.93% | -5.12% | 7.08% | -53.81% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.76 | 2.35 | 2.41 | 2.71 | 2.64 |
| Payables Turnover | 2.38 | 2.44 | 2.64 | 2.93 | 3.18 |
| Inventory Turnover | 12626.34 | 8765.06 | 62.93 | 345.75 | 148.24 |
| Fixed Asset Turnover | 16.48 | 19.25 | 22.49 | 17.84 | 6.90 |
| Asset Turnover | 0.46 | 0.53 | 0.59 | 0.58 | 0.72 |
| Working Capital Turnover Ratio | 0.60 | 0.72 | 0.83 | 0.94 | 1.03 |
| Cash Conversion Cycle | 53.75 | 6.05 | 19.01 | 11.21 | 25.81 |
| Days of Sales Outstanding | 207.19 | 155.60 | 151.68 | 134.80 | 138.21 |
| Days of Inventory Outstanding | 0.03 | 0.04 | 5.80 | 1.06 | 2.46 |
| Days of Payables Outstanding | 153.47 | 149.60 | 138.47 | 124.65 | 114.86 |
| Operating Cycle | 207.22 | 155.65 | 157.48 | 135.86 | 140.67 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.89 | 0.74 | 0.01 | -0.99 | -11.89 |
| Free Cash Flow Per Share | -0.89 | 0.70 | 0.01 | -0.99 | -11.89 |
| Dividend Paid and CapEx Coverage Ratio | 0.00 | 18.57 | 20.06 | -181.96 | -15425.85 |
| Capital Expenditure Coverage Ratio | 0.00 | 18.57 | 20.06 | -181.96 | -15425.85 |
| Operating Cash Flow Coverage Ratio | 0.00 | 0.00 | 0.01 | -0.35 | -103.03 |
| Operating Cash Flow to Sales Ratio | -0.06 | 0.04 | 0.00 | -0.04 | -0.44 |
| Free Cash Flow Yield | -11.19% | 4.78% | 0.07% | -5.77% | -99.50% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -4.71 | 104.29 | -19.52 | 14.10 | -1.86 |
| Price-to-Sales (P/S) Ratio | 0.49 | 0.75 | 0.56 | 0.74 | 0.44 |
| Price-to-Book (P/B) Ratio | 0.32 | 0.55 | 0.48 | 0.64 | 0.47 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -8.93 | 20.91 | 1343.77 | -17.34 | -1.01 |
| Price-to-Operating Cash Flow Ratio | -8.93 | 19.79 | 1276.78 | -17.43 | -1.01 |
| Price-to-Earnings Growth (PEG) Ratio | 0.00 | -0.85 | 0.13 | -0.12 | 0.03 |
| Enterprise Value Multiple | 0.72 | -16.37 | -55.04 | 5.01 | -1.06 |
| Enterprise Value | -133.06M | -399.06M | 377.27M | 921.26M | 674.06M |
| EV to EBITDA | 0.72 | -16.37 | -55.04 | 5.01 | -1.06 |
| EV to Sales | -0.08 | -0.19 | 0.16 | 0.36 | 0.23 |
| EV to Free Cash Flow | 1.38 | -5.24 | 380.70 | -8.52 | -0.52 |
| EV to Operating Cash Flow | 1.38 | -4.96 | 361.72 | -8.57 | -0.52 |
| Tangible Book Value Per Share | 25.12 | 26.73 | 25.87 | 26.81 | 25.23 |
| Shareholders’ Equity Per Share | 25.12 | 26.74 | 25.87 | 26.81 | 25.23 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.01 | 0.04 | -1.71 | 0.19 | -0.05 |
| Revenue Per Share | 16.07 | 19.46 | 22.04 | 23.36 | 27.20 |
| Net Income Per Share | -1.68 | 0.14 | -0.63 | 1.22 | -6.43 |
| Tax Burden | 0.99 | 0.96 | 2.71 | 0.81 | 1.05 |
| Interest Burden | 0.97 | 1.00 | 1.31 | 0.99 | 1.01 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| SG&A to Revenue | 0.16 | 0.15 | 0.15 | 0.15 | 0.16 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.53 | 5.43 | -0.02 | -0.65 | 1.95 |
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