Episil-Precision, Inc.(TW:3016)
NT$125.00+7.50 (+6.38%)
TW:3016
Episil-Precision, Inc. financials statements
NT$125.00
At close:+7.50 (+6.38%)
Episil-Precision, Inc. (3016) Ratios
Episil-Precision, Inc. Ratios
TW:3016's free cash flow for Q2 2026 was NT$47.67M. For the 2026 fiscal year, TW:3016's free cash flow was decreased by NT$-152.74M and operating cash flow was NT$200.41M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.72 | 3.13 | 4.13 | 3.55 | 2.77 |
| Quick Ratio | 3.15 | 2.58 | 3.24 | 2.90 | 2.20 |
| Cash Ratio | 2.18 | 1.87 | 2.19 | 1.96 | 1.01 |
| Solvency Ratio | 0.21 | 0.30 | 0.35 | 0.48 | 0.42 |
| Operating Cash Flow Ratio | 0.47 | 0.57 | 0.53 | 0.80 | 0.45 |
| Short-Term Operating Cash Flow Coverage | 1.66 | 1.48 | 2.07 | 6.50 | 1.40 |
| Net Current Asset Value | NT$ 1.93B | NT$ 2.07B | NT$ 2.39B | NT$ 2.79B | NT$ 2.23B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.16 | 0.19 | 0.15 | 0.12 | 0.11 |
| Debt-to-Equity Ratio | 0.23 | 0.27 | 0.20 | 0.17 | 0.16 |
| Debt-to-Capital Ratio | 0.19 | 0.22 | 0.17 | 0.15 | 0.14 |
| Long-Term Debt-to-Capital Ratio | 0.09 | 0.08 | 0.09 | 0.08 | 0.00 |
| Financial Leverage Ratio | 1.40 | 1.47 | 1.39 | 1.45 | 1.43 |
| Debt Service Coverage Ratio | 1.26 | 1.27 | 2.33 | 5.78 | 1.71 |
| Interest Coverage Ratio | 0.53 | 3.08 | 5.73 | 41.27 | 38.96 |
| Debt to Market Cap | 0.05 | 0.07 | 0.04 | 0.03 | 0.01 |
| Interest Debt Per Share | 3.96 | 4.88 | 3.54 | 3.27 | 2.72 |
| Net Debt to EBITDA | -2.80 | -1.62 | -1.75 | -1.45 | -0.83 |
| Profitability Margins | |||||
| Gross Profit Margin | 7.88% | 9.30% | 11.70% | 18.68% | 14.40% |
| EBIT Margin | 0.33% | 8.32% | 5.61% | 14.85% | 9.78% |
| EBITDA Margin | 10.62% | 18.85% | 17.40% | 22.52% | 19.10% |
| Operating Profit Margin | 0.33% | 1.78% | 4.32% | 14.85% | 9.78% |
| Pretax Profit Margin | 0.75% | 7.74% | 4.85% | 14.49% | 9.53% |
| Net Profit Margin | 0.52% | 6.44% | 3.87% | 11.55% | 7.55% |
| Continuous Operations Profit Margin | 0.52% | 6.44% | 3.87% | 11.55% | 7.55% |
| Net Income Per EBT | 70.14% | 83.23% | 79.78% | 79.71% | 79.17% |
| EBT Per EBIT | 226.95% | 435.73% | 112.38% | 97.58% | 97.43% |
| Return on Assets (ROA) | 0.30% | 3.57% | 2.41% | 8.88% | 5.75% |
| Return on Equity (ROE) | 0.41% | 5.23% | 3.35% | 12.85% | 8.25% |
| Return on Capital Employed (ROCE) | 0.22% | 1.22% | 3.17% | 14.08% | 9.71% |
| Return on Invested Capital (ROIC) | 0.15% | 0.93% | 2.42% | 10.90% | 6.99% |
| Return on Tangible Assets | 0.30% | 3.60% | 2.43% | 8.94% | 5.80% |
| Earnings Yield | 0.14% | 1.94% | 0.93% | 3.39% | 1.01% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.07 | 4.62 | 4.15 | 4.65 | 3.74 |
| Payables Turnover | 11.72 | 11.91 | 14.23 | 11.40 | 8.91 |
| Inventory Turnover | 6.08 | 4.75 | 4.07 | 5.07 | 4.97 |
| Fixed Asset Turnover | 1.42 | 1.51 | 1.89 | 2.62 | 2.46 |
| Asset Turnover | 0.56 | 0.55 | 0.62 | 0.77 | 0.76 |
| Working Capital Turnover Ratio | 1.33 | 1.31 | 1.22 | 1.84 | 2.05 |
| Cash Conversion Cycle | 118.57 | 125.11 | 152.09 | 118.58 | 130.00 |
| Days of Sales Outstanding | 89.64 | 78.96 | 88.01 | 78.56 | 97.56 |
| Days of Inventory Outstanding | 60.07 | 76.80 | 89.73 | 72.05 | 73.43 |
| Days of Payables Outstanding | 31.14 | 30.64 | 25.66 | 32.03 | 40.98 |
| Operating Cycle | 149.71 | 155.75 | 177.75 | 150.61 | 170.99 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.69 | 2.79 | 1.92 | 4.05 | 2.46 |
| Free Cash Flow Per Share | 0.15 | -0.08 | -0.21 | 2.38 | 1.83 |
| Dividend Paid and CapEx Coverage Ratio | 0.83 | 0.83 | 0.46 | 1.42 | 2.81 |
| Capital Expenditure Coverage Ratio | 1.10 | 0.97 | 0.90 | 2.43 | 3.92 |
| Operating Cash Flow Coverage Ratio | 0.44 | 0.58 | 0.56 | 1.27 | 0.92 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.20 | 0.13 | 0.20 | 0.14 |
| Free Cash Flow Yield | 0.29% | -0.16% | -0.34% | 3.39% | 1.37% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 730.00 | 51.25 | 107.54 | 29.50 | 98.70 |
| Price-to-Sales (P/S) Ratio | 3.83 | 3.31 | 4.18 | 3.41 | 7.45 |
| Price-to-Book (P/B) Ratio | 3.02 | 2.69 | 3.61 | 3.79 | 8.14 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 345.41 | -606.89 | -291.54 | 29.50 | 72.78 |
| Price-to-Operating Cash Flow Ratio | 30.26 | 16.90 | 31.95 | 17.34 | 54.22 |
| Price-to-Earnings Growth (PEG) Ratio | -7.90 | 0.83 | -1.41 | 0.39 | 0.07 |
| Enterprise Value Multiple | 33.25 | 15.95 | 22.24 | 13.69 | 38.15 |
| Enterprise Value | 13.75B | 12.35B | 16.39B | 18.19B | 36.75B |
| EV to EBITDA | 33.25 | 15.95 | 22.24 | 13.69 | 38.15 |
| EV to Sales | 3.53 | 3.01 | 3.87 | 3.08 | 7.29 |
| EV to Free Cash Flow | 318.62 | -551.01 | -270.23 | 26.68 | 71.23 |
| EV to Operating Cash Flow | 27.92 | 15.34 | 29.61 | 15.68 | 53.08 |
| Tangible Book Value Per Share | 16.75 | 17.33 | 16.61 | 18.32 | 16.17 |
| Shareholders’ Equity Per Share | 16.94 | 17.53 | 16.97 | 18.50 | 16.36 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.30 | 0.17 | 0.20 | 0.20 | 0.21 |
| Revenue Per Share | 13.34 | 14.24 | 14.68 | 20.58 | 17.90 |
| Net Income Per Share | 0.07 | 0.92 | 0.57 | 2.38 | 1.35 |
| Tax Burden | 0.70 | 0.83 | 0.80 | 0.80 | 0.79 |
| Interest Burden | 2.27 | 0.93 | 0.87 | 0.98 | 0.97 |
| Research & Development to Revenue | 0.01 | 0.02 | 0.02 | 0.01 | 0.01 |
| SG&A to Revenue | 0.06 | 0.06 | 0.05 | 0.04 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 24.12 | 2.53 | 3.38 | 1.36 | 1.44 |
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