Hotron Precision Electronic Industrial Co. Ltd.(TW:3092)
NT$16.90-1.10 (-6.11%)
TW:3092
Hotron Precision Electronic Industrial Co. Ltd. financials statements
NT$16.90
At close:-1.10 (-6.11%)
Hotron Precision Electronic Industrial Co. Ltd. (3092) Ratios
Hotron Precision Electronic Industrial Co. Ltd. Ratios
TW:3092's free cash flow for Q2 2026 was NT$-112.72M. For the 2026 fiscal year, TW:3092's free cash flow was decreased by NT$-30.83M and operating cash flow was NT$-81.89M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.02 | 1.26 | 1.69 | 1.21 | 1.33 |
| Quick Ratio | 0.69 | 0.93 | 1.30 | 0.75 | 0.93 |
| Cash Ratio | 0.32 | 0.48 | 0.31 | 0.25 | 0.18 |
| Solvency Ratio | -0.10 | -0.01 | 0.01 | 0.07 | 0.04 |
| Operating Cash Flow Ratio | -0.17 | 0.14 | 0.30 | -0.01 | -0.18 |
| Short-Term Operating Cash Flow Coverage | -0.23 | 0.19 | 0.44 | -0.02 | -0.34 |
| Net Current Asset Value | NT$ -1.39B | NT$ -633.86M | NT$ -417.31M | NT$ -631.44M | NT$ -358.87M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.37 | 0.28 | 0.28 | 0.28 | 0.22 |
| Debt-to-Equity Ratio | 1.30 | 0.72 | 0.69 | 0.75 | 0.57 |
| Debt-to-Capital Ratio | 0.56 | 0.42 | 0.41 | 0.43 | 0.36 |
| Long-Term Debt-to-Capital Ratio | 0.17 | 0.00 | 0.16 | 0.00 | 0.00 |
| Financial Leverage Ratio | 3.50 | 2.60 | 2.43 | 2.63 | 2.59 |
| Debt Service Coverage Ratio | -0.18 | 0.01 | 0.06 | 0.16 | 0.11 |
| Interest Coverage Ratio | -9.18 | -6.27 | -4.53 | 4.70 | 4.29 |
| Debt to Market Cap | 0.68 | 0.47 | 0.40 | 0.50 | 0.22 |
| Interest Debt Per Share | 17.92 | 13.72 | 14.51 | 15.94 | 11.72 |
| Net Debt to EBITDA | -4.00 | 28.84 | 32.36 | 3.79 | 5.96 |
| Profitability Margins | |||||
| Gross Profit Margin | -2.20% | 12.02% | 14.52% | 17.22% | 16.31% |
| EBIT Margin | -30.49% | -9.33% | -7.30% | 2.93% | 1.15% |
| EBITDA Margin | -18.03% | 0.82% | 1.41% | 7.64% | 4.03% |
| Operating Profit Margin | -30.49% | -14.17% | -8.76% | 2.93% | 1.15% |
| Pretax Profit Margin | -34.74% | -11.59% | -9.24% | 2.31% | 0.88% |
| Net Profit Margin | -33.40% | -11.48% | -7.65% | 1.96% | 0.75% |
| Continuous Operations Profit Margin | -34.29% | -11.48% | -7.65% | 1.96% | 0.75% |
| Net Income Per EBT | 96.14% | 99.05% | 82.78% | 84.75% | 85.62% |
| EBT Per EBIT | 113.95% | 81.76% | 105.38% | 78.74% | 76.68% |
| Return on Assets (ROA) | -10.94% | -4.36% | -3.18% | 1.21% | 0.45% |
| Return on Equity (ROE) | -38.24% | -11.33% | -7.74% | 3.19% | 1.17% |
| Return on Capital Employed (ROCE) | -17.21% | -8.82% | -5.21% | 3.11% | 1.17% |
| Return on Invested Capital (ROIC) | -11.06% | -6.00% | -3.33% | 1.77% | 0.73% |
| Return on Tangible Assets | -10.95% | -4.36% | -3.19% | 1.21% | 0.45% |
| Earnings Yield | -20.08% | -7.45% | -4.46% | 2.12% | 0.45% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.58 | 2.77 | 2.29 | 3.31 | 2.09 |
| Payables Turnover | 6.19 | 5.83 | 7.99 | 10.95 | 4.16 |
| Inventory Turnover | 2.43 | 2.62 | 2.97 | 2.67 | 3.13 |
| Fixed Asset Turnover | 0.66 | 0.87 | 0.96 | 1.39 | 1.59 |
| Asset Turnover | 0.33 | 0.38 | 0.42 | 0.62 | 0.60 |
| Working Capital Turnover Ratio | 5.84 | 2.42 | 2.78 | 5.89 | 3.40 |
| Cash Conversion Cycle | 232.83 | 208.57 | 236.06 | 213.54 | 203.33 |
| Days of Sales Outstanding | 141.33 | 131.77 | 159.06 | 110.29 | 174.46 |
| Days of Inventory Outstanding | 150.42 | 139.42 | 122.70 | 136.60 | 116.52 |
| Days of Payables Outstanding | 58.93 | 62.62 | 45.69 | 33.35 | 87.64 |
| Operating Cycle | 291.75 | 271.19 | 281.75 | 246.89 | 290.98 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -3.36 | 2.53 | 4.54 | -0.25 | -3.90 |
| Free Cash Flow Per Share | -7.84 | 1.46 | 1.96 | -3.21 | -7.56 |
| Dividend Paid and CapEx Coverage Ratio | -0.75 | 2.37 | 1.48 | -0.08 | -0.78 |
| Capital Expenditure Coverage Ratio | -0.75 | 2.37 | 1.76 | -0.08 | -1.07 |
| Operating Cash Flow Coverage Ratio | -0.19 | 0.19 | 0.32 | -0.02 | -0.34 |
| Operating Cash Flow to Sales Ratio | -0.22 | 0.14 | 0.22 | -0.01 | -0.12 |
| Free Cash Flow Yield | -30.64% | 5.23% | 5.54% | -10.14% | -14.18% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -4.98 | -13.44 | -22.44 | 47.22 | 222.21 |
| Price-to-Sales (P/S) Ratio | 1.66 | 1.54 | 1.72 | 0.92 | 1.67 |
| Price-to-Book (P/B) Ratio | 1.90 | 1.52 | 1.74 | 1.50 | 2.60 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -3.26 | 19.12 | 18.07 | -9.86 | -7.05 |
| Price-to-Operating Cash Flow Ratio | -7.61 | 11.06 | 7.80 | -126.43 | -13.67 |
| Price-to-Earnings Growth (PEG) Ratio | -0.03 | -0.42 | 0.07 | 0.26 | -2.65 |
| Enterprise Value Multiple | -13.23 | 216.61 | 153.62 | 15.84 | 47.33 |
| Enterprise Value | 3.91B | 3.44B | 4.69B | 4.07B | 5.74B |
| EV to EBITDA | -13.23 | 216.61 | 153.62 | 15.84 | 47.33 |
| EV to Sales | 2.39 | 1.78 | 2.17 | 1.21 | 1.91 |
| EV to Free Cash Flow | -4.68 | 22.05 | 22.89 | -12.96 | -8.07 |
| EV to Operating Cash Flow | -10.92 | 12.76 | 9.88 | -166.15 | -15.64 |
| Tangible Book Value Per Share | 13.70 | 18.34 | 20.34 | 21.00 | 20.51 |
| Shareholders’ Equity Per Share | 13.44 | 18.39 | 20.41 | 21.06 | 20.51 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.01 | 0.01 | 0.17 | 0.15 | 0.14 |
| Revenue Per Share | 15.39 | 18.15 | 20.67 | 34.33 | 31.96 |
| Net Income Per Share | -5.14 | -2.08 | -1.58 | 0.67 | 0.24 |
| Tax Burden | 0.96 | 0.99 | 0.83 | 0.85 | 0.86 |
| Interest Burden | 1.14 | 1.24 | 1.26 | 0.79 | 0.77 |
| Research & Development to Revenue | 0.08 | 0.06 | 0.04 | 0.04 | 0.03 |
| SG&A to Revenue | 0.28 | 0.25 | 0.19 | 0.13 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 |
| Income Quality | 0.65 | -1.20 | -2.88 | -0.37 | -13.86 |
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