Tecstar Technology Co., Ltd.(TW:3117)
NT$21.45+1.45 (+7.25%)
TW:3117
Tecstar Technology Co., Ltd. financials statements
NT$21.45
At close:+1.45 (+7.25%)
Tecstar Technology Co., Ltd. (3117) Ratios
Tecstar Technology Co., Ltd. Ratios
TW:3117's free cash flow for Q2 2026 was NT$4.31M. For the 2026 fiscal year, TW:3117's free cash flow was decreased by NT$-1.35M and operating cash flow was NT$5.65M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.88 | 1.00 | 1.09 | 1.04 | 0.91 |
| Quick Ratio | 0.52 | 0.60 | 0.70 | 0.65 | 0.58 |
| Cash Ratio | 0.02 | 0.07 | 0.20 | 0.12 | 0.08 |
| Solvency Ratio | -0.05 | -0.02 | -0.04 | 0.09 | 0.09 |
| Operating Cash Flow Ratio | 0.00 | -0.05 | 0.07 | 0.05 | 0.16 |
| Short-Term Operating Cash Flow Coverage | 0.00 | -0.09 | 0.13 | 0.09 | 0.30 |
| Net Current Asset Value | NT$ -233.00M | NT$ -202.63M | NT$ -186.63M | NT$ -239.20M | NT$ -249.86M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.58 | 0.59 | 0.59 | 0.58 | 0.54 |
| Debt-to-Equity Ratio | 9.37 | 4.18 | 3.19 | 2.93 | 2.73 |
| Debt-to-Capital Ratio | 0.90 | 0.81 | 0.76 | 0.75 | 0.73 |
| Long-Term Debt-to-Capital Ratio | 0.82 | 0.68 | 0.62 | 0.57 | 0.56 |
| Financial Leverage Ratio | 16.10 | 7.11 | 5.37 | 5.01 | 5.00 |
| Debt Service Coverage Ratio | -0.09 | 0.01 | -0.04 | 0.30 | 0.31 |
| Interest Coverage Ratio | -2.95 | -3.12 | -4.31 | -0.56 | 0.26 |
| Debt to Market Cap | 2.30 | 3.62 | 2.73 | 3.03 | 2.24 |
| Interest Debt Per Share | 16.95 | 18.56 | 22.40 | 27.20 | 24.23 |
| Net Debt to EBITDA | -29.65 | 81.20 | -33.10 | 6.14 | 5.31 |
| Profitability Margins | |||||
| Gross Profit Margin | 6.29% | 7.39% | 4.87% | 10.73% | 11.10% |
| EBIT Margin | -6.29% | -5.12% | -11.65% | 2.94% | 2.87% |
| EBITDA Margin | -2.05% | 0.81% | -2.04% | 11.15% | 10.31% |
| Operating Profit Margin | -6.29% | -6.62% | -13.20% | -1.27% | 0.45% |
| Pretax Profit Margin | -8.16% | -7.24% | -14.71% | 0.66% | 1.11% |
| Net Profit Margin | -9.17% | -7.60% | -14.45% | 0.99% | 0.81% |
| Continuous Operations Profit Margin | -9.17% | -7.60% | -14.45% | 0.99% | 0.81% |
| Net Income Per EBT | 112.31% | 104.99% | 98.21% | 150.84% | 73.12% |
| EBT Per EBIT | 129.68% | 109.48% | 111.48% | -51.80% | 244.30% |
| Return on Assets (ROA) | -8.56% | -6.33% | -10.59% | 0.76% | 0.74% |
| Return on Equity (ROE) | -137.84% | -44.96% | -56.90% | 3.82% | 3.73% |
| Return on Capital Employed (ROCE) | -16.95% | -12.46% | -19.26% | -1.94% | 0.91% |
| Return on Invested Capital (ROIC) | -9.11% | -7.55% | -12.18% | -1.24% | 0.41% |
| Return on Tangible Assets | -8.57% | -6.33% | -10.59% | 0.76% | 0.75% |
| Earnings Yield | -34.18% | -39.59% | -49.74% | 4.26% | 3.09% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.99 | 2.96 | 3.10 | 2.97 | 3.48 |
| Payables Turnover | 3.73 | 4.86 | 5.86 | 5.27 | 6.56 |
| Inventory Turnover | 3.69 | 3.41 | 3.58 | 3.47 | 4.64 |
| Fixed Asset Turnover | 2.49 | 2.18 | 1.80 | 1.92 | 2.21 |
| Asset Turnover | 0.93 | 0.83 | 0.73 | 0.77 | 0.92 |
| Working Capital Turnover Ratio | -23.90 | 38.32 | 21.39 | -60.15 | -24.98 |
| Cash Conversion Cycle | 123.39 | 155.23 | 157.36 | 158.80 | 127.70 |
| Days of Sales Outstanding | 122.27 | 123.23 | 117.87 | 122.72 | 104.75 |
| Days of Inventory Outstanding | 99.02 | 107.16 | 101.82 | 105.31 | 78.59 |
| Days of Payables Outstanding | 97.90 | 75.15 | 62.33 | 69.23 | 55.64 |
| Operating Cycle | 221.29 | 230.39 | 219.69 | 228.03 | 183.34 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.02 | -0.82 | 1.25 | 1.14 | 3.65 |
| Free Cash Flow Per Share | -0.37 | -1.26 | 0.54 | -0.29 | 2.86 |
| Dividend Paid and CapEx Coverage Ratio | 0.04 | -1.85 | 1.77 | 0.80 | 4.63 |
| Capital Expenditure Coverage Ratio | 0.04 | -1.85 | 1.77 | 0.80 | 4.63 |
| Operating Cash Flow Coverage Ratio | 0.00 | -0.05 | 0.06 | 0.04 | 0.16 |
| Operating Cash Flow to Sales Ratio | 0.00 | -0.03 | 0.05 | 0.03 | 0.09 |
| Free Cash Flow Yield | -5.30% | -25.80% | 7.02% | -3.60% | 27.57% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -2.93 | -2.53 | -2.01 | 23.76 | 32.47 |
| Price-to-Sales (P/S) Ratio | 0.27 | 0.19 | 0.29 | 0.23 | 0.26 |
| Price-to-Book (P/B) Ratio | 4.03 | 1.14 | 1.14 | 0.90 | 1.20 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -18.88 | -3.88 | 14.25 | -27.78 | 3.63 |
| Price-to-Operating Cash Flow Ratio | 414.35 | -5.97 | 6.21 | 7.11 | 2.84 |
| Price-to-Earnings Growth (PEG) Ratio | -0.12 | 0.05 | 0.00 | 3.80 | -0.29 |
| Enterprise Value Multiple | -42.71 | 104.93 | -47.36 | 8.23 | 7.85 |
| Enterprise Value | 525.84M | 476.08M | 482.75M | 598.10M | 604.21M |
| EV to EBITDA | -42.71 | 104.93 | -47.36 | 8.23 | 7.85 |
| EV to Sales | 0.88 | 0.85 | 0.96 | 0.92 | 0.81 |
| EV to Free Cash Flow | -61.75 | -17.14 | 47.33 | -109.36 | 11.22 |
| EV to Operating Cash Flow | 1355.25 | -26.40 | 20.63 | 28.00 | 8.80 |
| Tangible Book Value Per Share | 1.74 | 4.29 | 6.75 | 9.00 | 8.60 |
| Shareholders’ Equity Per Share | 1.75 | 4.31 | 6.77 | 9.02 | 8.63 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.12 | -0.05 | 0.02 | -0.51 | 0.27 |
| Revenue Per Share | 26.29 | 25.51 | 26.64 | 34.65 | 39.71 |
| Net Income Per Share | -2.41 | -1.94 | -3.85 | 0.34 | 0.32 |
| Tax Burden | 1.12 | 1.05 | 0.98 | 1.51 | 0.73 |
| Interest Burden | 1.30 | 1.41 | 1.26 | 0.22 | 0.39 |
| Research & Development to Revenue | 0.01 | 0.02 | 0.02 | 0.02 | 0.02 |
| SG&A to Revenue | 0.10 | 0.11 | 0.14 | 0.10 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.01 | 0.44 | -0.32 | 3.30 | 11.36 |
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