Gongin Precision Industrial Co., Ltd.(TW:3178)
NT$60.70+5.50 (+9.96%)
TW:3178
Gongin Precision Industrial Co., Ltd. financials statements
NT$60.70
At close:+5.50 (+9.96%)
Gongin Precision Industrial Co., Ltd. (3178) Ratios
Gongin Precision Industrial Co., Ltd. Ratios
TW:3178's free cash flow for Q2 2026 was NT$77.50M. For the 2026 fiscal year, TW:3178's free cash flow was decreased by NT$-10.08M and operating cash flow was NT$87.58M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.51 | 1.47 | 1.33 | 1.36 | 1.28 |
| Quick Ratio | 0.90 | 0.86 | 0.83 | 0.91 | 0.88 |
| Cash Ratio | 0.37 | 0.36 | 0.41 | 0.39 | 0.29 |
| Solvency Ratio | 0.11 | 0.15 | 0.25 | 0.26 | 0.21 |
| Operating Cash Flow Ratio | 0.22 | 0.39 | 0.42 | 0.42 | 0.40 |
| Short-Term Operating Cash Flow Coverage | 0.37 | 0.69 | 0.68 | 0.76 | 0.70 |
| Net Current Asset Value | NT$ -585.24M | NT$ -583.62M | NT$ -465.12M | NT$ -443.73M | NT$ -588.29M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.45 | 0.43 | 0.42 | 0.41 | 0.43 |
| Debt-to-Equity Ratio | 1.02 | 0.96 | 0.94 | 0.97 | 1.06 |
| Debt-to-Capital Ratio | 0.50 | 0.49 | 0.48 | 0.49 | 0.51 |
| Long-Term Debt-to-Capital Ratio | 0.33 | 0.33 | 0.27 | 0.31 | 0.35 |
| Financial Leverage Ratio | 2.28 | 2.24 | 2.24 | 2.39 | 2.43 |
| Debt Service Coverage Ratio | 0.45 | 0.65 | 0.80 | 0.90 | 0.82 |
| Interest Coverage Ratio | -1.00 | 0.97 | 17.16 | 20.73 | 9.27 |
| Debt to Market Cap | 0.35 | 0.31 | 0.21 | 0.35 | 0.26 |
| Interest Debt Per Share | 27.39 | 26.57 | 26.84 | 25.75 | 23.45 |
| Net Debt to EBITDA | 5.79 | 3.80 | 1.80 | 1.70 | 2.77 |
| Profitability Margins | |||||
| Gross Profit Margin | 13.56% | 16.96% | 27.62% | 26.60% | 21.77% |
| EBIT Margin | -1.46% | 5.23% | 17.58% | 18.78% | 8.62% |
| EBITDA Margin | 13.49% | 19.05% | 29.03% | 31.52% | 22.84% |
| Operating Profit Margin | -1.46% | 1.09% | 16.33% | 18.80% | 8.61% |
| Pretax Profit Margin | -1.97% | 4.11% | 16.63% | 17.88% | 7.69% |
| Net Profit Margin | -1.64% | 3.62% | 12.55% | 14.85% | 6.62% |
| Continuous Operations Profit Margin | -1.58% | 3.68% | 13.77% | 15.09% | 6.73% |
| Net Income Per EBT | 83.57% | 88.18% | 75.48% | 83.09% | 86.15% |
| EBT Per EBIT | 134.45% | 375.58% | 101.85% | 95.07% | 89.27% |
| Return on Assets (ROA) | -0.76% | 1.73% | 7.13% | 8.03% | 3.76% |
| Return on Equity (ROE) | -1.74% | 3.87% | 15.98% | 19.17% | 9.13% |
| Return on Capital Employed (ROCE) | -0.88% | 0.68% | 13.12% | 14.56% | 6.57% |
| Return on Invested Capital (ROIC) | -0.60% | 0.52% | 8.62% | 9.89% | 4.79% |
| Return on Tangible Assets | -0.76% | 1.74% | 7.17% | 8.10% | 3.81% |
| Earnings Yield | -0.76% | 1.53% | 4.41% | 7.97% | 2.63% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.31 | 4.91 | 5.12 | 4.45 | 4.45 |
| Payables Turnover | 14.82 | 12.19 | 15.75 | 10.93 | 15.14 |
| Inventory Turnover | 2.88 | 2.79 | 2.81 | 2.95 | 4.28 |
| Fixed Asset Turnover | 0.74 | 0.76 | 0.99 | 0.97 | 0.89 |
| Asset Turnover | 0.46 | 0.48 | 0.57 | 0.54 | 0.57 |
| Working Capital Turnover Ratio | 4.10 | 4.57 | 5.62 | 6.36 | 8.12 |
| Cash Conversion Cycle | 186.70 | 175.31 | 178.06 | 172.30 | 143.21 |
| Days of Sales Outstanding | 84.74 | 74.41 | 71.24 | 81.95 | 82.04 |
| Days of Inventory Outstanding | 126.60 | 130.84 | 130.00 | 123.74 | 85.27 |
| Days of Payables Outstanding | 24.64 | 29.95 | 23.17 | 33.39 | 24.10 |
| Operating Cycle | 211.34 | 205.25 | 201.23 | 205.69 | 167.31 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.01 | 5.52 | 7.80 | 7.87 | 5.45 |
| Free Cash Flow Per Share | 0.38 | -0.24 | 3.41 | 3.53 | 0.07 |
| Dividend Paid and CapEx Coverage Ratio | 0.96 | 0.69 | 1.13 | 1.48 | 0.83 |
| Capital Expenditure Coverage Ratio | 1.14 | 0.96 | 1.77 | 1.82 | 1.01 |
| Operating Cash Flow Coverage Ratio | 0.11 | 0.21 | 0.29 | 0.31 | 0.24 |
| Operating Cash Flow to Sales Ratio | 0.11 | 0.19 | 0.22 | 0.23 | 0.18 |
| Free Cash Flow Yield | 0.62% | -0.35% | 3.32% | 5.63% | 0.09% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -132.17 | 65.38 | 22.68 | 12.53 | 38.15 |
| Price-to-Sales (P/S) Ratio | 2.17 | 2.38 | 2.85 | 1.86 | 2.52 |
| Price-to-Book (P/B) Ratio | 2.29 | 2.54 | 3.62 | 2.40 | 3.48 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 160.78 | -286.63 | 30.10 | 17.77 | 1075.84 |
| Price-to-Operating Cash Flow Ratio | 20.19 | 12.56 | 13.14 | 7.98 | 14.00 |
| Price-to-Earnings Growth (PEG) Ratio | 0.92 | -0.85 | -2.32 | 0.08 | -2.63 |
| Enterprise Value Multiple | 21.88 | 16.27 | 11.60 | 7.61 | 13.81 |
| Enterprise Value | 3.71B | 4.07B | 5.47B | 3.64B | 4.30B |
| EV to EBITDA | 21.88 | 16.27 | 11.60 | 7.61 | 13.81 |
| EV to Sales | 2.95 | 3.10 | 3.37 | 2.40 | 3.15 |
| EV to Free Cash Flow | 218.60 | -373.91 | 35.62 | 22.87 | 1346.33 |
| EV to Operating Cash Flow | 27.45 | 16.39 | 15.55 | 10.27 | 17.52 |
| Tangible Book Value Per Share | 26.43 | 27.05 | 27.97 | 26.42 | 22.04 |
| Shareholders’ Equity Per Share | 26.51 | 27.29 | 28.30 | 26.12 | 21.95 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.10 | 0.17 | 0.16 | 0.12 |
| Revenue Per Share | 28.00 | 29.17 | 36.02 | 33.70 | 30.27 |
| Net Income Per Share | -0.46 | 1.06 | 4.52 | 5.01 | 2.00 |
| Tax Burden | 0.84 | 0.88 | 0.75 | 0.83 | 0.86 |
| Interest Burden | 1.34 | 0.79 | 0.95 | 0.95 | 0.89 |
| Research & Development to Revenue | 0.03 | 0.04 | 0.02 | 0.02 | 0.02 |
| SG&A to Revenue | 0.12 | 0.12 | 0.09 | 0.10 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -6.55 | 4.60 | 1.73 | 1.31 | 2.34 |
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