Win Semiconductors Corp.(TW:3105)
NT$521.00+36.50 (+7.53%)
TW:3105
Win Semiconductors Corp. financials statements
NT$521.00
At close:+36.50 (+7.53%)
Win Semiconductors Corp. (3105) Ratios
Win Semiconductors Corp. Ratios
TW:3105's free cash flow for Q2 2026 was NT$-1.05B. For the 2026 fiscal year, TW:3105's free cash flow was decreased by NT$-128.79M and operating cash flow was NT$-918.69M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.48 | 1.64 | 1.35 | 2.76 | 3.67 |
| Quick Ratio | 1.59 | 0.96 | 0.94 | 1.87 | 2.72 |
| Cash Ratio | 1.20 | 0.71 | 0.81 | 1.66 | 2.26 |
| Solvency Ratio | 0.30 | 0.22 | 0.14 | 0.18 | 0.25 |
| Operating Cash Flow Ratio | 0.84 | 0.64 | 0.34 | 0.96 | 1.08 |
| Short-Term Operating Cash Flow Coverage | 140.56 | 1.32 | 0.55 | 3.45 | 0.00 |
| Net Current Asset Value | NT$ -4.18B | NT$ -12.67B | NT$ -16.66B | NT$ -16.73B | NT$ -11.32B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.21 | 0.33 | 0.42 | 0.42 | 0.41 |
| Debt-to-Equity Ratio | 0.31 | 0.56 | 0.85 | 0.88 | 0.87 |
| Debt-to-Capital Ratio | 0.24 | 0.36 | 0.46 | 0.47 | 0.47 |
| Long-Term Debt-to-Capital Ratio | 0.23 | 0.30 | 0.37 | 0.44 | 0.46 |
| Financial Leverage Ratio | 1.46 | 1.69 | 2.04 | 2.07 | 2.14 |
| Debt Service Coverage Ratio | 8.11 | 1.29 | 0.57 | 2.92 | 31.31 |
| Interest Coverage Ratio | 1.06 | 0.96 | -0.08 | 4.35 | 20.76 |
| Debt to Market Cap | 0.25 | 0.43 | 0.42 | 0.49 | 0.18 |
| Interest Debt Per Share | 49.40 | 51.75 | 69.38 | 69.93 | 72.71 |
| Net Debt to EBITDA | 0.94 | 2.70 | 3.93 | 2.92 | 1.30 |
| Profitability Margins | |||||
| Gross Profit Margin | 24.20% | 23.15% | 21.91% | 25.77% | 37.29% |
| EBIT Margin | 12.39% | 6.46% | -0.33% | 11.82% | 25.63% |
| EBITDA Margin | 36.39% | 33.38% | 29.59% | 35.29% | 41.54% |
| Operating Profit Margin | 4.30% | 4.37% | -0.35% | 8.09% | 24.53% |
| Pretax Profit Margin | 8.34% | 1.91% | -4.29% | 9.96% | 24.44% |
| Net Profit Margin | 10.18% | 4.40% | -0.50% | 9.83% | 20.83% |
| Continuous Operations Profit Margin | 6.55% | 1.95% | -3.52% | 7.71% | 19.90% |
| Net Income Per EBT | 122.13% | 230.81% | 11.73% | 98.71% | 85.24% |
| EBT Per EBIT | 194.05% | 43.67% | 1219.92% | 123.04% | 99.63% |
| Return on Assets (ROA) | 2.79% | 1.20% | -0.12% | 2.61% | 7.28% |
| Return on Equity (ROE) | 4.08% | 2.02% | -0.23% | 5.41% | 15.61% |
| Return on Capital Employed (ROCE) | 1.30% | 1.35% | -0.10% | 2.36% | 9.49% |
| Return on Invested Capital (ROIC) | 1.02% | 1.26% | -0.07% | 1.78% | 7.71% |
| Return on Tangible Assets | 2.79% | 1.20% | -0.12% | 2.63% | 7.35% |
| Earnings Yield | 3.40% | 1.62% | -0.12% | 3.11% | 3.44% |
| Efficiency Ratios | |||||
| Receivables Turnover | 10.42 | 14.24 | 13.55 | 20.00 | 9.55 |
| Payables Turnover | 7.59 | 12.26 | 9.13 | 13.39 | 7.59 |
| Inventory Turnover | 2.41 | 2.60 | 2.36 | 2.47 | 2.41 |
| Fixed Asset Turnover | 0.79 | 0.59 | 0.49 | 0.53 | 0.84 |
| Asset Turnover | 0.27 | 0.27 | 0.23 | 0.27 | 0.35 |
| Working Capital Turnover Ratio | 2.46 | 3.76 | 2.06 | 1.21 | 1.74 |
| Cash Conversion Cycle | 138.25 | 136.33 | 141.31 | 138.86 | 141.50 |
| Days of Sales Outstanding | 35.04 | 25.63 | 26.94 | 18.25 | 38.22 |
| Days of Inventory Outstanding | 151.30 | 140.47 | 154.35 | 147.88 | 151.36 |
| Days of Payables Outstanding | 48.09 | 29.77 | 39.98 | 27.27 | 48.08 |
| Operating Cycle | 186.35 | 166.10 | 181.29 | 166.13 | 189.58 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 18.18 | 11.55 | 10.07 | 14.08 | 18.48 |
| Free Cash Flow Per Share | 11.71 | 8.54 | 2.29 | -2.89 | -0.97 |
| Dividend Paid and CapEx Coverage Ratio | 2.27 | 3.84 | 0.98 | 0.56 | 0.63 |
| Capital Expenditure Coverage Ratio | 2.81 | 3.84 | 1.29 | 0.83 | 0.95 |
| Operating Cash Flow Coverage Ratio | 0.39 | 0.23 | 0.15 | 0.20 | 0.26 |
| Operating Cash Flow to Sales Ratio | 0.30 | 0.28 | 0.27 | 0.33 | 0.30 |
| Free Cash Flow Yield | 6.40% | 7.62% | 1.47% | -2.11% | -0.26% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 45.75 | 61.88 | -821.05 | 32.12 | 29.03 |
| Price-to-Sales (P/S) Ratio | 3.00 | 2.72 | 4.18 | 3.16 | 6.05 |
| Price-to-Book (P/B) Ratio | 1.20 | 1.25 | 1.95 | 1.74 | 4.53 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 15.63 | 13.12 | 68.13 | -47.31 | -384.59 |
| Price-to-Operating Cash Flow Ratio | 10.07 | 9.70 | 15.49 | 9.69 | 20.26 |
| Price-to-Earnings Growth (PEG) Ratio | 0.38 | -0.06 | 7.86 | -0.48 | -1.76 |
| Enterprise Value Multiple | 9.18 | 10.86 | 18.04 | 11.87 | 15.86 |
| Enterprise Value | 55.58B | 63.28B | 84.56B | 76.78B | 172.47B |
| EV to EBITDA | 9.18 | 10.86 | 18.04 | 11.87 | 15.86 |
| EV to Sales | 3.34 | 3.62 | 5.34 | 4.19 | 6.59 |
| EV to Free Cash Flow | 17.42 | 17.46 | 87.11 | -62.78 | -418.84 |
| EV to Operating Cash Flow | 11.22 | 12.91 | 19.81 | 12.86 | 22.07 |
| Tangible Book Value Per Share | 153.88 | 91.88 | 82.14 | 81.70 | 86.27 |
| Shareholders’ Equity Per Share | 152.48 | 89.82 | 80.09 | 78.63 | 82.62 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | -0.02 | 0.18 | 0.23 | 0.19 |
| Revenue Per Share | 61.07 | 41.14 | 37.36 | 43.26 | 61.92 |
| Net Income Per Share | 6.22 | 1.81 | -0.19 | 4.25 | 12.90 |
| Tax Burden | 1.22 | 2.31 | 0.12 | 0.99 | 0.85 |
| Interest Burden | 0.67 | 0.30 | 12.89 | 0.84 | 0.95 |
| Research & Development to Revenue | 0.10 | 0.10 | 0.12 | 0.09 | 0.05 |
| SG&A to Revenue | 0.10 | 0.09 | 0.11 | 0.08 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 3.57 | 14.72 | -6.29 | 3.31 | 1.22 |
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