Billion Electric Co., Ltd.(TW:3027)
NT$15.55-0.20 (-1.27%)
TW:3027
Billion Electric Co., Ltd. financials statements
NT$15.55
At close:-0.20 (-1.27%)
Billion Electric Co., Ltd. (3027) Ratios
Billion Electric Co., Ltd. Ratios
TW:3027's free cash flow for Q2 2026 was NT$-58.95M. For the 2026 fiscal year, TW:3027's free cash flow was decreased by NT$-522.00K and operating cash flow was NT$-58.43M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.67 | 1.79 | 2.11 | 1.51 | 1.62 |
| Quick Ratio | 2.15 | 1.57 | 1.81 | 1.21 | 1.14 |
| Cash Ratio | 1.23 | 0.51 | 0.75 | 0.54 | 0.74 |
| Solvency Ratio | -0.09 | 0.03 | 0.11 | 0.05 | 0.06 |
| Operating Cash Flow Ratio | 0.61 | 0.01 | -0.18 | 0.06 | 0.02 |
| Short-Term Operating Cash Flow Coverage | 9.25 | 0.04 | -1.16 | 0.25 | 0.06 |
| Net Current Asset Value | NT$ 670.92M | NT$ 921.91M | NT$ 1.13B | NT$ 40.89M | NT$ 331.89M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.03 | 0.11 | 0.08 | 0.24 | 0.19 |
| Debt-to-Equity Ratio | 0.04 | 0.20 | 0.13 | 0.50 | 0.32 |
| Debt-to-Capital Ratio | 0.04 | 0.17 | 0.11 | 0.33 | 0.24 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.02 | 0.05 | 0.05 |
| Financial Leverage Ratio | 1.33 | 1.84 | 1.67 | 2.10 | 1.73 |
| Debt Service Coverage Ratio | 0.10 | 0.27 | 1.01 | 0.37 | 0.22 |
| Interest Coverage Ratio | -13.32 | -1.55 | -0.19 | 7.84 | 11.12 |
| Debt to Market Cap | 0.01 | 0.10 | 0.05 | 0.11 | 0.19 |
| Interest Debt Per Share | 0.86 | 3.76 | 2.58 | 8.07 | 5.01 |
| Net Debt to EBITDA | -75.76 | -1.95 | -2.66 | 1.71 | -1.19 |
| Profitability Margins | |||||
| Gross Profit Margin | 17.20% | 20.46% | 21.85% | 24.53% | 30.70% |
| EBIT Margin | -3.22% | 2.83% | 8.01% | 6.32% | 7.82% |
| EBITDA Margin | 0.29% | 6.12% | 11.82% | 9.74% | 10.90% |
| Operating Profit Margin | -3.22% | -0.97% | -0.13% | 6.44% | 7.40% |
| Pretax Profit Margin | -6.82% | 2.21% | 7.35% | 5.50% | 7.15% |
| Net Profit Margin | -5.76% | -1.22% | 3.89% | 3.29% | 2.57% |
| Continuous Operations Profit Margin | -6.94% | 0.84% | 6.13% | 4.20% | 3.43% |
| Net Income Per EBT | 84.43% | -55.43% | 52.95% | 59.86% | 36.03% |
| EBT Per EBIT | 211.73% | -226.95% | -5734.44% | 85.41% | 96.60% |
| Return on Assets (ROA) | -4.26% | -0.64% | 1.96% | 1.21% | 1.04% |
| Return on Equity (ROE) | -5.66% | -1.17% | 3.28% | 2.54% | 1.80% |
| Return on Capital Employed (ROCE) | -2.84% | -0.76% | -0.09% | 3.49% | 4.44% |
| Return on Invested Capital (ROIC) | -2.79% | -0.25% | -0.07% | 2.36% | 1.76% |
| Return on Tangible Assets | -4.27% | -0.65% | 1.96% | 1.21% | 1.04% |
| Earnings Yield | -4.66% | -0.73% | 1.50% | 1.22% | 1.21% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.80 | 5.84 | 8.31 | 7.29 | 6.17 |
| Payables Turnover | 18.47 | 15.12 | 7.57 | 10.19 | 3.50 |
| Inventory Turnover | 7.28 | 5.61 | 4.19 | 2.80 | 1.81 |
| Fixed Asset Turnover | 2.84 | 2.23 | 2.82 | 1.10 | 1.62 |
| Asset Turnover | 0.74 | 0.52 | 0.50 | 0.37 | 0.41 |
| Working Capital Turnover Ratio | 2.35 | 1.77 | 2.02 | 2.26 | 2.19 |
| Cash Conversion Cycle | 77.13 | 103.42 | 82.88 | 144.53 | 156.57 |
| Days of Sales Outstanding | 46.78 | 62.53 | 43.92 | 50.07 | 59.20 |
| Days of Inventory Outstanding | 50.11 | 65.02 | 87.17 | 130.29 | 201.60 |
| Days of Payables Outstanding | 19.76 | 24.13 | 48.22 | 35.83 | 104.23 |
| Operating Cycle | 96.89 | 127.55 | 131.09 | 180.37 | 260.80 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.42 | 0.11 | -1.87 | 0.70 | 0.19 |
| Free Cash Flow Per Share | 2.25 | -1.35 | -2.77 | -1.20 | -0.21 |
| Dividend Paid and CapEx Coverage Ratio | 13.70 | 0.06 | -1.39 | 0.37 | 0.47 |
| Capital Expenditure Coverage Ratio | 13.70 | 0.07 | -2.09 | 0.37 | 0.47 |
| Operating Cash Flow Coverage Ratio | 2.95 | 0.03 | -0.76 | 0.09 | 0.04 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.01 | -0.11 | 0.06 | 0.02 |
| Free Cash Flow Yield | 9.87% | -4.59% | -6.47% | -3.59% | -0.94% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -21.46 | -134.09 | 66.80 | 81.59 | 81.43 |
| Price-to-Sales (P/S) Ratio | 1.24 | 1.67 | 2.60 | 2.71 | 2.12 |
| Price-to-Book (P/B) Ratio | 1.21 | 1.60 | 2.19 | 2.09 | 1.49 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 10.13 | -21.78 | -15.46 | -27.84 | -106.58 |
| Price-to-Operating Cash Flow Ratio | 9.39 | 271.22 | -22.87 | 47.65 | 120.09 |
| Price-to-Earnings Growth (PEG) Ratio | -0.06 | 1.00 | 1.19 | 1.76 | -6.51 |
| Enterprise Value Multiple | 343.67 | 25.34 | 19.33 | 29.50 | 18.25 |
| Enterprise Value | 2.13B | 3.14B | 4.18B | 3.48B | 2.09B |
| EV to EBITDA | 343.67 | 25.34 | 19.33 | 29.50 | 18.25 |
| EV to Sales | 1.01 | 1.55 | 2.28 | 2.87 | 1.99 |
| EV to Free Cash Flow | 8.30 | -20.22 | -13.59 | -29.56 | -100.03 |
| EV to Operating Cash Flow | 7.70 | 251.80 | -20.11 | 50.59 | 112.72 |
| Tangible Book Value Per Share | 19.98 | 21.19 | 21.23 | 17.52 | 15.96 |
| Shareholders’ Equity Per Share | 18.73 | 18.44 | 19.53 | 16.03 | 15.34 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.02 | 0.62 | 0.16 | 0.24 | 0.53 |
| Revenue Per Share | 18.41 | 17.68 | 16.45 | 12.36 | 10.75 |
| Net Income Per Share | -1.06 | -0.22 | 0.64 | 0.41 | 0.28 |
| Tax Burden | 0.84 | -0.55 | 0.53 | 0.60 | 0.36 |
| Interest Burden | 2.12 | 0.78 | 0.92 | 0.87 | 0.91 |
| Research & Development to Revenue | 0.05 | 0.05 | 0.05 | 0.07 | 0.09 |
| SG&A to Revenue | 0.16 | 0.17 | 0.16 | 0.18 | 0.22 |
| Stock-Based Compensation to Revenue | 0.01 | 0.00 | 0.00 | -0.01 | 0.02 |
| Income Quality | -1.93 | 0.28 | -1.55 | 1.03 | 0.25 |
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