Yao Sheng Electronic Co., Ltd.(TW:3207)
NT$28.95-0.55 (-1.86%)
TW:3207
Yao Sheng Electronic Co., Ltd. financials statements
NT$28.95
At close:-0.55 (-1.86%)
Yao Sheng Electronic Co., Ltd. (3207) Ratios
Yao Sheng Electronic Co., Ltd. Ratios
TW:3207's free cash flow for Q2 2026 was NT$-59.53M. For the 2026 fiscal year, TW:3207's free cash flow was decreased by NT$-18.59M and operating cash flow was NT$-40.94M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.45 | 1.74 | 1.91 | 1.91 | 1.40 |
| Quick Ratio | 1.23 | 1.38 | 1.61 | 1.61 | 0.95 |
| Cash Ratio | 0.81 | 0.72 | 1.13 | 0.80 | 0.14 |
| Solvency Ratio | 0.05 | 0.06 | 0.22 | 0.37 | 0.12 |
| Operating Cash Flow Ratio | -0.11 | -0.12 | 0.25 | 0.57 | -0.10 |
| Short-Term Operating Cash Flow Coverage | -0.15 | -0.23 | 0.49 | 2.76 | -0.38 |
| Net Current Asset Value | NT$ 567.55M | NT$ -53.57M | NT$ 274.55M | NT$ 78.53M | NT$ -68.92M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.26 | 0.30 | 0.20 | 0.18 | 0.22 |
| Debt-to-Equity Ratio | 0.87 | 0.55 | 0.31 | 0.32 | 0.45 |
| Debt-to-Capital Ratio | 0.46 | 0.36 | 0.24 | 0.24 | 0.31 |
| Long-Term Debt-to-Capital Ratio | 0.04 | 0.23 | 0.08 | 0.16 | 0.17 |
| Financial Leverage Ratio | 3.32 | 1.82 | 1.56 | 1.79 | 2.10 |
| Debt Service Coverage Ratio | 0.04 | 0.20 | 0.56 | 2.98 | 0.70 |
| Interest Coverage Ratio | -2.84 | -0.37 | 7.19 | 50.63 | 7.22 |
| Debt to Market Cap | 0.31 | 0.18 | 0.08 | 0.11 | 0.21 |
| Interest Debt Per Share | 23.47 | 17.36 | 7.54 | 6.04 | 5.32 |
| Net Debt to EBITDA | 0.75 | 4.86 | -0.93 | -0.10 | 2.78 |
| Profitability Margins | |||||
| Gross Profit Margin | 11.66% | 17.61% | 27.07% | 26.24% | 16.21% |
| EBIT Margin | -5.12% | -0.08% | 9.54% | 19.84% | 3.20% |
| EBITDA Margin | 3.26% | 6.25% | 14.69% | 23.44% | 6.85% |
| Operating Profit Margin | -5.12% | -0.50% | 4.44% | 19.85% | 3.20% |
| Pretax Profit Margin | -3.86% | -1.45% | 8.92% | 19.45% | 2.76% |
| Net Profit Margin | -2.81% | -0.65% | 9.01% | 17.10% | 3.32% |
| Continuous Operations Profit Margin | -4.04% | -2.00% | 7.66% | 17.27% | 3.12% |
| Net Income Per EBT | 72.85% | 45.08% | 100.94% | 87.90% | 120.52% |
| EBT Per EBIT | 75.37% | 287.48% | 201.10% | 97.97% | 86.11% |
| Return on Assets (ROA) | -0.94% | -0.29% | 4.66% | 12.49% | 2.98% |
| Return on Equity (ROE) | -3.10% | -0.53% | 7.29% | 22.37% | 6.24% |
| Return on Capital Employed (ROCE) | -2.48% | -0.29% | 3.01% | 19.09% | 4.31% |
| Return on Invested Capital (ROIC) | -1.84% | -0.25% | 2.21% | 15.75% | 3.74% |
| Return on Tangible Assets | -1.00% | -0.29% | 4.75% | 12.80% | 3.03% |
| Earnings Yield | -1.17% | -0.18% | 2.16% | 8.85% | 3.34% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.39 | 4.10 | 5.59 | 4.09 | 3.62 |
| Payables Turnover | 6.28 | 4.24 | 4.87 | 4.87 | 4.69 |
| Inventory Turnover | 4.27 | 4.30 | 5.31 | 7.63 | 4.99 |
| Fixed Asset Turnover | 0.74 | 1.17 | 1.14 | 2.63 | 5.94 |
| Asset Turnover | 0.33 | 0.45 | 0.52 | 0.73 | 0.90 |
| Working Capital Turnover Ratio | 2.71 | 2.86 | 2.68 | 4.78 | 14.32 |
| Cash Conversion Cycle | 135.06 | 87.76 | 59.08 | 62.22 | 96.28 |
| Days of Sales Outstanding | 107.62 | 88.96 | 65.31 | 89.34 | 100.86 |
| Days of Inventory Outstanding | 85.56 | 84.94 | 68.70 | 47.83 | 73.17 |
| Days of Payables Outstanding | 58.11 | 86.15 | 74.93 | 74.95 | 77.75 |
| Operating Cycle | 193.18 | 173.91 | 134.01 | 137.17 | 174.03 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -3.08 | -1.59 | 2.22 | 4.59 | -0.80 |
| Free Cash Flow Per Share | -5.40 | -7.76 | -0.87 | -1.95 | -1.30 |
| Dividend Paid and CapEx Coverage Ratio | -0.95 | -0.22 | 0.49 | 0.70 | -1.62 |
| Capital Expenditure Coverage Ratio | -1.32 | -0.26 | 0.72 | 0.70 | -1.62 |
| Operating Cash Flow Coverage Ratio | -0.13 | -0.09 | 0.30 | 0.77 | -0.15 |
| Operating Cash Flow to Sales Ratio | -0.11 | -0.06 | 0.11 | 0.19 | -0.04 |
| Free Cash Flow Yield | -7.71% | -8.49% | -1.08% | -4.10% | -6.03% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -85.49 | -571.25 | 46.34 | 11.03 | 29.85 |
| Price-to-Sales (P/S) Ratio | 2.41 | 3.66 | 4.17 | 1.93 | 0.99 |
| Price-to-Book (P/B) Ratio | 2.65 | 2.97 | 3.37 | 2.53 | 1.87 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -12.98 | -11.78 | -92.88 | -24.39 | -16.57 |
| Price-to-Operating Cash Flow Ratio | -22.78 | -57.55 | 36.51 | 10.37 | -26.79 |
| Price-to-Earnings Growth (PEG) Ratio | -0.21 | 5.23 | -0.78 | 0.02 | -0.10 |
| Enterprise Value Multiple | 74.50 | 63.41 | 27.44 | 8.14 | 17.31 |
| Enterprise Value | 4.67B | 6.04B | 4.52B | 2.34B | 1.15B |
| EV to EBITDA | 74.50 | 63.41 | 27.44 | 8.14 | 17.31 |
| EV to Sales | 2.43 | 3.96 | 4.03 | 1.91 | 1.19 |
| EV to Free Cash Flow | -13.11 | -12.76 | -89.84 | -24.09 | -19.74 |
| EV to Operating Cash Flow | -23.01 | -62.33 | 35.31 | 10.25 | -31.91 |
| Tangible Book Value Per Share | 50.47 | 31.79 | 24.52 | 19.01 | 10.81 |
| Shareholders’ Equity Per Share | 26.44 | 30.77 | 24.04 | 18.85 | 11.49 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.05 | -0.38 | 0.14 | 0.11 | -0.13 |
| Revenue Per Share | 29.14 | 24.99 | 19.46 | 24.66 | 21.60 |
| Net Income Per Share | -0.82 | -0.16 | 1.75 | 4.22 | 0.72 |
| Tax Burden | 0.73 | 0.45 | 1.01 | 0.88 | 1.21 |
| Interest Burden | 0.75 | 18.25 | 0.94 | 0.98 | 0.86 |
| Research & Development to Revenue | 0.03 | 0.04 | 0.05 | 0.03 | 0.03 |
| SG&A to Revenue | 0.17 | 0.14 | 0.18 | 0.13 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.73 | 4.39 | 1.28 | 0.96 | -1.35 |
Currency in TWD
