Grand Process Technology Corporation(TW:3131)
NT$1,765.00+60.00 (+3.52%)
TW:3131
Grand Process Technology Corporation financials statements
NT$1,765.00
At close:+60.00 (+3.52%)
Grand Process Technology Corporation (3131) Ratios
Grand Process Technology Corporation Ratios
TW:3131's free cash flow for Q2 2026 was NT$-1.17B. For the 2026 fiscal year, TW:3131's free cash flow was decreased by NT$-1.11B and operating cash flow was NT$-64.99M. See a summary of the company’s cash flow.
| Ratios | Mar 26 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.85 | 1.73 | 1.71 | 1.66 | 1.64 |
| Quick Ratio | 1.26 | 1.15 | 1.10 | 1.01 | 1.02 |
| Cash Ratio | 0.48 | 0.70 | 0.75 | 0.66 | 0.42 |
| Solvency Ratio | 0.18 | 0.16 | 0.18 | 0.23 | 0.26 |
| Operating Cash Flow Ratio | 0.34 | 0.33 | 0.26 | 0.28 | 0.24 |
| Short-Term Operating Cash Flow Coverage | 7.64 | 2.74 | 1.50 | 2.90 | 1.66 |
| Net Current Asset Value | NT$ 1.60B | NT$ 1.55B | NT$ 967.58M | NT$ 1.29B | NT$ 1.27B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.23 | 0.19 | 0.20 | 0.12 | 0.11 |
| Debt-to-Equity Ratio | 0.64 | 0.43 | 0.42 | 0.24 | 0.22 |
| Debt-to-Capital Ratio | 0.39 | 0.30 | 0.29 | 0.20 | 0.18 |
| Long-Term Debt-to-Capital Ratio | 0.37 | 0.24 | 0.21 | 0.12 | 0.09 |
| Financial Leverage Ratio | 2.73 | 2.28 | 2.09 | 2.05 | 1.97 |
| Debt Service Coverage Ratio | 5.37 | 1.84 | 1.39 | 2.88 | 2.03 |
| Interest Coverage Ratio | 40.82 | 82.24 | 55.30 | 88.85 | 144.87 |
| Debt to Market Cap | 0.07 | 0.04 | 0.09 | 0.12 | 0.06 |
| Interest Debt Per Share | 105.22 | 68.25 | 53.93 | 29.08 | 24.11 |
| Net Debt to EBITDA | 0.26 | -0.88 | -0.74 | -1.05 | -0.43 |
| Profitability Margins | |||||
| Gross Profit Margin | 41.16% | 45.30% | 41.98% | 43.45% | 42.74% |
| EBIT Margin | 26.55% | 25.96% | 21.48% | 25.32% | 22.97% |
| EBITDA Margin | 28.55% | 28.24% | 24.35% | 28.07% | 25.95% |
| Operating Profit Margin | 25.12% | 22.24% | 19.61% | 20.39% | 22.96% |
| Pretax Profit Margin | 25.94% | 25.69% | 21.12% | 25.09% | 22.81% |
| Net Profit Margin | 20.34% | 20.75% | 17.39% | 19.39% | 18.30% |
| Continuous Operations Profit Margin | 20.34% | 20.76% | 17.36% | 19.48% | 18.34% |
| Net Income Per EBT | 78.41% | 80.79% | 82.33% | 77.30% | 80.23% |
| EBT Per EBIT | 103.26% | 115.52% | 107.73% | 123.04% | 99.38% |
| Return on Assets (ROA) | 10.24% | 8.16% | 8.01% | 10.44% | 10.89% |
| Return on Equity (ROE) | 27.97% | 18.62% | 16.74% | 21.44% | 21.41% |
| Return on Capital Employed (ROCE) | 21.36% | 14.80% | 14.46% | 18.90% | 23.68% |
| Return on Invested Capital (ROIC) | 16.22% | 11.04% | 10.73% | 13.69% | 17.18% |
| Return on Tangible Assets | 10.53% | 8.46% | 8.45% | 11.13% | 11.75% |
| Earnings Yield | 2.92% | 1.96% | 3.79% | 11.15% | 6.21% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.49 | 7.02 | 8.23 | 7.74 | 6.34 |
| Payables Turnover | 3.48 | 2.01 | 4.25 | 4.16 | 3.15 |
| Inventory Turnover | 1.23 | 0.90 | 1.16 | 1.12 | 1.30 |
| Fixed Asset Turnover | 2.87 | 1.88 | 1.84 | 2.87 | 3.46 |
| Asset Turnover | 0.50 | 0.39 | 0.46 | 0.54 | 0.59 |
| Working Capital Turnover Ratio | 1.72 | 1.58 | 1.79 | 2.09 | 2.51 |
| Cash Conversion Cycle | 234.58 | 275.54 | 273.72 | 285.09 | 222.33 |
| Days of Sales Outstanding | 43.00 | 51.98 | 44.38 | 47.18 | 57.53 |
| Days of Inventory Outstanding | 296.48 | 405.05 | 315.31 | 325.65 | 280.75 |
| Days of Payables Outstanding | 104.90 | 181.49 | 85.96 | 87.74 | 115.95 |
| Operating Cycle | 339.48 | 457.03 | 359.68 | 372.83 | 338.28 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 62.49 | 47.68 | 26.74 | 28.68 | 22.14 |
| Free Cash Flow Per Share | 57.32 | 35.93 | 2.47 | 19.67 | 19.12 |
| Dividend Paid and CapEx Coverage Ratio | 2.29 | 1.71 | 0.63 | 1.10 | 1.58 |
| Capital Expenditure Coverage Ratio | 12.09 | 4.06 | 1.10 | 3.18 | 7.34 |
| Operating Cash Flow Coverage Ratio | 0.60 | 0.70 | 0.50 | 1.00 | 0.93 |
| Operating Cash Flow to Sales Ratio | 0.28 | 0.34 | 0.22 | 0.22 | 0.17 |
| Free Cash Flow Yield | 3.67% | 2.42% | 0.43% | 8.67% | 5.06% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 34.30 | 51.08 | 26.39 | 8.97 | 16.11 |
| Price-to-Sales (P/S) Ratio | 6.98 | 10.60 | 4.59 | 1.74 | 2.95 |
| Price-to-Book (P/B) Ratio | 9.59 | 9.51 | 4.42 | 1.92 | 3.45 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 27.21 | 41.33 | 230.26 | 11.54 | 19.77 |
| Price-to-Operating Cash Flow Ratio | 24.96 | 31.15 | 21.28 | 7.92 | 17.07 |
| Price-to-Earnings Growth (PEG) Ratio | 0.61 | 1.47 | -1.78 | 1.14 | 0.23 |
| Enterprise Value Multiple | 24.70 | 36.66 | 18.11 | 5.14 | 10.93 |
| Enterprise Value | 45.93B | 42.18B | 15.63B | 5.37B | 10.37B |
| EV to EBITDA | 24.70 | 36.66 | 18.11 | 5.14 | 10.93 |
| EV to Sales | 7.05 | 10.35 | 4.41 | 1.44 | 2.84 |
| EV to Free Cash Flow | 27.50 | 40.37 | 221.18 | 9.58 | 19.02 |
| EV to Operating Cash Flow | 25.23 | 30.42 | 20.44 | 6.57 | 16.43 |
| Tangible Book Value Per Share | 151.53 | 144.60 | 116.14 | 104.53 | 94.97 |
| Shareholders’ Equity Per Share | 162.62 | 156.09 | 128.76 | 118.11 | 109.64 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.19 | 0.18 | 0.22 | 0.20 |
| Revenue Per Share | 223.60 | 140.06 | 123.97 | 130.55 | 128.25 |
| Net Income Per Share | 45.48 | 29.07 | 21.56 | 25.32 | 23.47 |
| Tax Burden | 0.78 | 0.81 | 0.82 | 0.77 | 0.80 |
| Interest Burden | 0.98 | 0.99 | 0.98 | 0.99 | 0.99 |
| Research & Development to Revenue | 0.05 | 0.08 | 0.08 | 0.08 | 0.07 |
| SG&A to Revenue | 0.11 | 0.15 | 0.15 | 0.15 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.08 | 1.33 | 1.02 | 0.88 | 0.76 |
Currency in TWD
