Spirox Corporation(TW:3055)
NT$137.50+6.00 (+4.56%)
TW:3055
Spirox Corporation financials statements
NT$137.50
At close:+6.00 (+4.56%)
Spirox Corporation (3055) Ratios
Spirox Corporation Ratios
TW:3055's free cash flow for Q2 2026 was NT$-51.25M. For the 2026 fiscal year, TW:3055's free cash flow was decreased by NT$-7.68M and operating cash flow was NT$-43.57M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 5.85 | 5.61 | 3.54 | 4.03 | 1.41 |
| Quick Ratio | 5.62 | 5.39 | 3.45 | 3.82 | 1.36 |
| Cash Ratio | 3.91 | 4.00 | 1.82 | 1.33 | 0.30 |
| Solvency Ratio | -0.77 | -0.43 | -0.01 | 0.37 | -0.04 |
| Operating Cash Flow Ratio | -0.95 | -0.66 | 0.17 | 0.31 | -0.04 |
| Short-Term Operating Cash Flow Coverage | -39.40 | -3.25 | 0.40 | 1.10 | -0.19 |
| Net Current Asset Value | NT$ 899.28M | NT$ 1.32B | NT$ 1.81B | NT$ 2.12B | NT$ 707.22M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.03 | 0.12 | 0.12 | 0.18 |
| Debt-to-Equity Ratio | 0.01 | 0.04 | 0.17 | 0.17 | 0.49 |
| Debt-to-Capital Ratio | 0.01 | 0.04 | 0.14 | 0.15 | 0.33 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.01 | 0.02 | 0.08 | 0.17 |
| Financial Leverage Ratio | 1.22 | 1.25 | 1.44 | 1.46 | 2.76 |
| Debt Service Coverage Ratio | -42.71 | -3.11 | -0.00 | 1.96 | -0.20 |
| Interest Coverage Ratio | -235.62 | -53.83 | -15.59 | 13.36 | -10.43 |
| Debt to Market Cap | 0.00 | 0.01 | 0.09 | 0.17 | 0.37 |
| Interest Debt Per Share | 0.20 | 0.83 | 3.77 | 4.46 | 12.05 |
| Net Debt to EBITDA | 2.76 | 5.10 | -122.67 | -1.13 | -1.52 |
| Profitability Margins | |||||
| Gross Profit Margin | 8.00% | 20.46% | 17.76% | 8.97% | 11.51% |
| EBIT Margin | -72.72% | -42.45% | -2.58% | 17.91% | -12.05% |
| EBITDA Margin | -63.77% | -34.48% | 0.63% | 29.05% | -4.52% |
| Operating Profit Margin | -75.48% | -43.22% | -12.10% | 18.00% | -12.06% |
| Pretax Profit Margin | -73.04% | -43.25% | -3.35% | 16.56% | -13.21% |
| Net Profit Margin | -65.98% | -37.36% | -4.18% | 12.54% | -13.57% |
| Continuous Operations Profit Margin | -70.42% | -40.98% | -4.11% | 13.76% | -13.57% |
| Net Income Per EBT | 90.33% | 86.37% | 124.60% | 75.74% | 102.70% |
| EBT Per EBIT | 96.77% | 100.07% | 27.71% | 92.01% | 109.55% |
| Return on Assets (ROA) | -15.04% | -9.70% | -1.55% | 5.93% | -5.60% |
| Return on Equity (ROE) | -18.37% | -12.10% | -2.23% | 8.64% | -15.49% |
| Return on Capital Employed (ROCE) | -19.23% | -12.79% | -5.75% | 10.70% | -9.83% |
| Return on Invested Capital (ROIC) | -18.43% | -11.76% | -5.11% | 8.28% | -8.20% |
| Return on Tangible Assets | -15.35% | -10.00% | -1.59% | 5.96% | -5.64% |
| Earnings Yield | -3.44% | -3.59% | -1.23% | 8.66% | -12.41% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.65 | 3.18 | 3.43 | 1.63 | 2.98 |
| Payables Turnover | 5.46 | 4.81 | 4.38 | 4.43 | 4.31 |
| Inventory Turnover | 8.52 | 7.65 | 14.97 | 10.16 | 13.58 |
| Fixed Asset Turnover | 0.80 | 1.12 | 2.18 | 3.07 | 1.86 |
| Asset Turnover | 0.23 | 0.26 | 0.37 | 0.47 | 0.41 |
| Working Capital Turnover Ratio | 0.37 | 0.38 | 0.59 | 1.00 | 2.43 |
| Cash Conversion Cycle | 76.07 | 86.78 | 47.41 | 177.27 | 64.92 |
| Days of Sales Outstanding | 100.06 | 114.92 | 106.30 | 223.74 | 122.67 |
| Days of Inventory Outstanding | 42.82 | 47.69 | 24.38 | 35.92 | 26.88 |
| Days of Payables Outstanding | 66.81 | 75.82 | 83.27 | 82.39 | 84.63 |
| Operating Cycle | 142.88 | 162.61 | 130.68 | 259.66 | 149.55 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -1.78 | -1.85 | 1.20 | 2.26 | -1.21 |
| Free Cash Flow Per Share | -1.92 | -1.97 | 0.99 | 0.91 | -3.62 |
| Dividend Paid and CapEx Coverage Ratio | -1.56 | -1.65 | 1.00 | 1.46 | -0.47 |
| Capital Expenditure Coverage Ratio | -12.71 | -15.75 | 5.74 | 1.67 | -0.50 |
| Operating Cash Flow Coverage Ratio | -9.30 | -2.37 | 0.33 | 0.53 | -0.10 |
| Operating Cash Flow to Sales Ratio | -0.44 | -0.31 | 0.10 | 0.13 | -0.04 |
| Free Cash Flow Yield | -2.47% | -3.17% | 2.50% | 3.67% | -12.12% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -29.03 | -27.89 | -81.12 | 11.57 | -8.06 |
| Price-to-Sales (P/S) Ratio | 19.15 | 10.41 | 3.39 | 1.45 | 1.09 |
| Price-to-Book (P/B) Ratio | 5.33 | 3.37 | 1.81 | 1.00 | 1.25 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -40.55 | -31.58 | 39.97 | 27.24 | -8.25 |
| Price-to-Operating Cash Flow Ratio | -43.74 | -33.59 | 33.00 | 10.96 | -24.64 |
| Price-to-Earnings Growth (PEG) Ratio | -1.44 | -0.08 | 0.66 | -0.07 | -0.01 |
| Enterprise Value Multiple | -27.28 | -25.10 | 414.37 | 3.86 | -25.68 |
| Enterprise Value | 7.99B | 5.83B | 3.51B | 2.15B | 3.07B |
| EV to EBITDA | -27.28 | -25.10 | 414.37 | 3.86 | -25.68 |
| EV to Sales | 17.39 | 8.65 | 2.61 | 1.12 | 1.16 |
| EV to Free Cash Flow | -36.83 | -26.25 | 30.84 | 21.07 | -8.77 |
| EV to Operating Cash Flow | -39.72 | -27.92 | 25.46 | 8.48 | -26.19 |
| Tangible Book Value Per Share | 14.44 | 18.18 | 21.93 | 25.12 | 26.92 |
| Shareholders’ Equity Per Share | 14.59 | 18.45 | 22.00 | 24.81 | 23.97 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.04 | 0.05 | -0.23 | 0.17 | -0.03 |
| Revenue Per Share | 4.06 | 5.97 | 11.73 | 17.08 | 27.36 |
| Net Income Per Share | -2.68 | -2.23 | -0.49 | 2.14 | -3.71 |
| Tax Burden | 0.90 | 0.86 | 1.25 | 0.76 | 1.03 |
| Interest Burden | 1.00 | 1.02 | 1.30 | 0.92 | 1.10 |
| Research & Development to Revenue | 0.17 | 0.08 | 0.03 | 0.03 | 0.05 |
| SG&A to Revenue | 0.66 | 0.56 | 0.26 | 0.28 | 0.20 |
| Stock-Based Compensation to Revenue | 0.07 | 0.02 | 0.01 | 0.00 | 0.00 |
| Income Quality | 0.60 | 0.72 | -3.06 | 0.82 | 0.33 |
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