Partner Tech Corp.(TW:3097)
NT$23.00+0.90 (+4.07%)
TW:3097
Partner Tech Corp. financials statements
NT$23.00
At close:+0.90 (+4.07%)
Partner Tech Corp. (3097) Ratios
Partner Tech Corp. Ratios
TW:3097's free cash flow for Q2 2026 was NT$-174.78M. For the 2026 fiscal year, TW:3097's free cash flow was decreased by NT$-16.28M and operating cash flow was NT$-158.50M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.84 | 2.21 | 2.43 | 2.25 | 1.97 |
| Quick Ratio | 1.24 | 1.55 | 1.67 | 1.46 | 1.23 |
| Cash Ratio | 0.58 | 0.81 | 0.70 | 0.60 | 0.56 |
| Solvency Ratio | 0.11 | 0.21 | 0.25 | 0.27 | 0.20 |
| Operating Cash Flow Ratio | -0.01 | 0.44 | 0.41 | 0.17 | 0.07 |
| Short-Term Operating Cash Flow Coverage | -0.04 | 2.77 | 2.31 | 0.63 | 0.32 |
| Net Current Asset Value | NT$ 788.42M | NT$ 798.66M | NT$ 769.01M | NT$ 721.52M | NT$ 623.38M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.18 | 0.13 | 0.13 | 0.17 | 0.16 |
| Debt-to-Equity Ratio | 0.42 | 0.26 | 0.25 | 0.33 | 0.33 |
| Debt-to-Capital Ratio | 0.29 | 0.21 | 0.20 | 0.25 | 0.25 |
| Long-Term Debt-to-Capital Ratio | 0.05 | 0.04 | 0.05 | 0.05 | 0.06 |
| Financial Leverage Ratio | 2.31 | 1.97 | 1.86 | 1.92 | 2.08 |
| Debt Service Coverage Ratio | 0.58 | 1.57 | 1.73 | 1.28 | 1.26 |
| Interest Coverage Ratio | 17.04 | 12.27 | 10.54 | 19.92 | 28.98 |
| Debt to Market Cap | 0.17 | 0.10 | 0.09 | 0.17 | 0.12 |
| Interest Debt Per Share | 4.86 | 4.38 | 4.05 | 5.08 | 4.50 |
| Net Debt to EBITDA | -0.62 | -1.20 | -0.65 | -0.18 | -0.43 |
| Profitability Margins | |||||
| Gross Profit Margin | 38.65% | 37.13% | 37.99% | 35.33% | 31.59% |
| EBIT Margin | 5.63% | 6.94% | 6.31% | 7.84% | 6.82% |
| EBITDA Margin | 8.55% | 10.09% | 10.05% | 11.50% | 10.42% |
| Operating Profit Margin | 5.63% | 6.36% | 6.63% | 7.27% | 6.89% |
| Pretax Profit Margin | 4.19% | 6.42% | 5.68% | 7.47% | 6.58% |
| Net Profit Margin | 1.72% | 4.11% | 3.99% | 4.96% | 3.49% |
| Continuous Operations Profit Margin | 2.44% | 4.22% | 4.31% | 5.52% | 4.98% |
| Net Income Per EBT | 41.08% | 64.07% | 70.28% | 66.41% | 53.03% |
| EBT Per EBIT | 74.41% | 100.96% | 85.67% | 102.84% | 95.48% |
| Return on Assets (ROA) | 1.98% | 4.99% | 5.04% | 6.28% | 4.50% |
| Return on Equity (ROE) | 4.56% | 9.86% | 9.36% | 12.06% | 9.37% |
| Return on Capital Employed (ROCE) | 11.08% | 11.72% | 12.11% | 13.75% | 14.46% |
| Return on Invested Capital (ROIC) | 5.27% | 6.96% | 8.33% | 8.81% | 9.41% |
| Return on Tangible Assets | 2.12% | 5.36% | 5.40% | 6.72% | 4.84% |
| Earnings Yield | 2.20% | 6.54% | 5.35% | 8.84% | 4.83% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.66 | 5.72 | 4.95 | 5.22 | 5.96 |
| Payables Turnover | 5.62 | 6.44 | 7.68 | 7.77 | 5.33 |
| Inventory Turnover | 2.82 | 3.40 | 3.36 | 3.10 | 3.10 |
| Fixed Asset Turnover | 11.00 | 9.47 | 8.86 | 8.35 | 9.67 |
| Asset Turnover | 1.15 | 1.21 | 1.26 | 1.27 | 1.29 |
| Working Capital Turnover Ratio | 3.28 | 3.00 | 2.94 | 3.26 | 4.14 |
| Cash Conversion Cycle | 119.09 | 114.31 | 134.82 | 140.64 | 110.55 |
| Days of Sales Outstanding | 54.76 | 63.78 | 73.78 | 69.96 | 61.25 |
| Days of Inventory Outstanding | 129.27 | 107.20 | 108.57 | 117.67 | 117.83 |
| Days of Payables Outstanding | 64.95 | 56.67 | 47.52 | 46.99 | 68.53 |
| Operating Cycle | 184.04 | 170.98 | 182.34 | 187.63 | 179.08 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.15 | 4.84 | 3.66 | 1.63 | 0.77 |
| Free Cash Flow Per Share | -0.55 | 4.44 | 2.95 | 0.78 | 0.22 |
| Dividend Paid and CapEx Coverage Ratio | -0.13 | 3.47 | 2.14 | 1.13 | 0.81 |
| Capital Expenditure Coverage Ratio | -0.37 | 12.20 | 5.17 | 1.92 | 1.40 |
| Operating Cash Flow Coverage Ratio | -0.03 | 1.16 | 0.96 | 0.33 | 0.17 |
| Operating Cash Flow to Sales Ratio | -0.00 | 0.12 | 0.10 | 0.04 | 0.02 |
| Free Cash Flow Yield | -2.31% | 18.21% | 10.94% | 3.82% | 0.85% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 32.09 | 15.25 | 18.62 | 11.30 | 20.63 |
| Price-to-Sales (P/S) Ratio | 0.78 | 0.63 | 0.75 | 0.56 | 0.72 |
| Price-to-Book (P/B) Ratio | 2.08 | 1.51 | 1.75 | 1.36 | 1.94 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -43.38 | 5.49 | 9.14 | 26.19 | 117.17 |
| Price-to-Operating Cash Flow Ratio | -160.36 | 5.04 | 7.37 | 12.57 | 33.67 |
| Price-to-Earnings Growth (PEG) Ratio | -0.60 | 1.47 | -0.94 | 0.26 | 0.01 |
| Enterprise Value Multiple | 8.55 | 5.03 | 6.78 | 4.70 | 6.50 |
| Enterprise Value | 2.38B | 1.48B | 1.85B | 1.48B | 1.83B |
| EV to EBITDA | 8.55 | 5.03 | 6.78 | 4.70 | 6.50 |
| EV to Sales | 0.73 | 0.51 | 0.68 | 0.54 | 0.68 |
| EV to Free Cash Flow | -40.47 | 4.44 | 8.34 | 25.21 | 109.93 |
| EV to Operating Cash Flow | -149.59 | 4.07 | 6.73 | 12.10 | 31.59 |
| Tangible Book Value Per Share | 11.72 | 16.25 | 15.52 | 15.02 | 13.11 |
| Shareholders’ Equity Per Share | 11.44 | 16.19 | 15.45 | 14.99 | 13.41 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.42 | 0.34 | 0.24 | 0.26 | 0.24 |
| Revenue Per Share | 30.32 | 38.81 | 36.19 | 36.44 | 35.99 |
| Net Income Per Share | 0.52 | 1.60 | 1.45 | 1.81 | 1.26 |
| Tax Burden | 0.41 | 0.64 | 0.70 | 0.66 | 0.53 |
| Interest Burden | 0.74 | 0.93 | 0.90 | 0.95 | 0.97 |
| Research & Development to Revenue | 0.03 | 0.03 | 0.02 | 0.02 | 0.02 |
| SG&A to Revenue | 0.27 | 0.28 | 0.29 | 0.26 | 0.22 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | -0.00 | 0.00 | 0.00 |
| Income Quality | -0.28 | 1.94 | 2.54 | 0.90 | 0.61 |
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