Universal Vision Biotechnology Co., Ltd.(TW:3218)
NT$126.001.50 (-0.40%)
TW:3218
Universal Vision Biotechnology Co., Ltd. financials statements
NT$126.00
At close:1.50 (-0.40%)
Universal Vision Biotechnology Co., Ltd. (3218) Ratios
Universal Vision Biotechnology Co., Ltd. Ratios
TW:3218's free cash flow for Q2 2026 was NT$308.64M. For the 2026 fiscal year, TW:3218's free cash flow was decreased by NT$-90.10M and operating cash flow was NT$398.74M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.92 | 2.61 | 2.52 | 2.37 | 2.43 |
| Quick Ratio | 2.62 | 2.34 | 2.23 | 2.12 | 2.27 |
| Cash Ratio | 0.76 | 0.46 | 1.04 | 0.77 | 0.73 |
| Solvency Ratio | 0.82 | 0.79 | 0.83 | 0.73 | 0.64 |
| Operating Cash Flow Ratio | 1.62 | 1.53 | 1.52 | 1.39 | 1.25 |
| Short-Term Operating Cash Flow Coverage | 17.82 | 18.17 | 155.81 | 138.27 | 100.97 |
| Net Current Asset Value | NT$ 1.07B | NT$ 834.85M | NT$ 792.27M | NT$ 482.52M | NT$ 357.95M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.17 | 0.18 | 0.15 | 0.17 | 0.20 |
| Debt-to-Equity Ratio | 0.26 | 0.29 | 0.24 | 0.29 | 0.35 |
| Debt-to-Capital Ratio | 0.21 | 0.23 | 0.20 | 0.23 | 0.26 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.51 | 1.59 | 1.61 | 1.69 | 1.71 |
| Debt Service Coverage Ratio | 13.80 | 14.10 | 59.14 | 55.15 | 42.52 |
| Interest Coverage Ratio | 55.55 | 66.85 | 82.86 | 82.08 | 59.00 |
| Debt to Market Cap | 0.01 | 0.01 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 12.70 | 12.69 | 9.38 | 9.41 | 9.21 |
| Net Debt to EBITDA | 0.15 | 0.29 | -0.16 | 0.05 | 0.21 |
| Profitability Margins | |||||
| Gross Profit Margin | 59.05% | 59.91% | 59.98% | 61.24% | 62.18% |
| EBIT Margin | 32.83% | 31.67% | 32.69% | 31.64% | 29.50% |
| EBITDA Margin | 45.77% | 44.00% | 43.62% | 42.30% | 41.65% |
| Operating Profit Margin | 32.83% | 33.12% | 32.14% | 31.86% | 29.51% |
| Pretax Profit Margin | 32.01% | 31.17% | 32.30% | 31.26% | 29.00% |
| Net Profit Margin | 24.80% | 25.18% | 25.60% | 24.34% | 22.62% |
| Continuous Operations Profit Margin | 25.09% | 24.84% | 26.06% | 24.85% | 23.20% |
| Net Income Per EBT | 77.49% | 80.78% | 79.26% | 77.88% | 78.03% |
| EBT Per EBIT | 97.49% | 94.12% | 100.51% | 98.09% | 98.26% |
| Return on Assets (ROA) | 17.11% | 18.48% | 20.37% | 18.88% | 15.88% |
| Return on Equity (ROE) | 25.92% | 29.40% | 32.89% | 31.92% | 27.21% |
| Return on Capital Employed (ROCE) | 27.26% | 29.97% | 31.94% | 30.96% | 25.73% |
| Return on Invested Capital (ROIC) | 20.25% | 22.58% | 24.78% | 23.62% | 19.68% |
| Return on Tangible Assets | 17.13% | 18.55% | 20.46% | 18.99% | 15.99% |
| Earnings Yield | 8.34% | 6.28% | 4.45% | 3.56% | 2.76% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.03 | 7.32 | 6.96 | 5.97 | 4.82 |
| Payables Turnover | 7.67 | 6.32 | 5.23 | 5.32 | 4.73 |
| Inventory Turnover | 5.67 | 5.85 | 5.55 | 5.95 | 8.61 |
| Fixed Asset Turnover | 1.47 | 1.58 | 1.69 | 1.57 | 1.42 |
| Asset Turnover | 0.69 | 0.73 | 0.80 | 0.78 | 0.70 |
| Working Capital Turnover Ratio | 2.26 | 2.56 | 2.91 | 3.04 | 2.72 |
| Cash Conversion Cycle | 62.24 | 54.51 | 48.46 | 53.87 | 40.98 |
| Days of Sales Outstanding | 45.43 | 49.85 | 52.43 | 61.13 | 75.76 |
| Days of Inventory Outstanding | 64.38 | 62.39 | 65.79 | 61.35 | 42.41 |
| Days of Payables Outstanding | 47.57 | 57.73 | 69.77 | 68.61 | 77.19 |
| Operating Cycle | 109.81 | 112.24 | 118.23 | 122.48 | 118.17 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 19.45 | 19.74 | 18.34 | 14.97 | 10.76 |
| Free Cash Flow Per Share | 12.88 | 14.58 | 12.74 | 9.15 | 6.88 |
| Dividend Paid and CapEx Coverage Ratio | 1.39 | 1.62 | 1.63 | 1.45 | 1.41 |
| Capital Expenditure Coverage Ratio | 2.96 | 3.83 | 3.28 | 2.57 | 2.77 |
| Operating Cash Flow Coverage Ratio | 1.57 | 1.59 | 2.00 | 1.62 | 1.19 |
| Operating Cash Flow to Sales Ratio | 0.40 | 0.40 | 0.38 | 0.36 | 0.35 |
| Free Cash Flow Yield | 8.82% | 7.29% | 4.60% | 3.25% | 2.71% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 11.86 | 15.89 | 22.45 | 28.05 | 36.17 |
| Price-to-Sales (P/S) Ratio | 2.98 | 4.01 | 5.75 | 6.83 | 8.19 |
| Price-to-Book (P/B) Ratio | 3.11 | 4.68 | 7.38 | 8.95 | 9.84 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 11.33 | 13.72 | 21.74 | 30.77 | 36.95 |
| Price-to-Operating Cash Flow Ratio | 7.51 | 10.13 | 15.10 | 18.81 | 23.63 |
| Price-to-Earnings Growth (PEG) Ratio | -5.33 | 7.84 | 0.98 | 0.66 | 1.56 |
| Enterprise Value Multiple | 6.65 | 9.40 | 13.02 | 16.20 | 19.87 |
| Enterprise Value | 12.79B | 17.49B | 23.18B | 23.94B | 21.78B |
| EV to EBITDA | 6.65 | 9.40 | 13.02 | 16.20 | 19.87 |
| EV to Sales | 3.04 | 4.14 | 5.68 | 6.85 | 8.27 |
| EV to Free Cash Flow | 11.59 | 14.16 | 21.47 | 30.88 | 37.35 |
| EV to Operating Cash Flow | 7.68 | 10.46 | 14.92 | 18.88 | 23.88 |
| Tangible Book Value Per Share | 48.48 | 44.06 | 39.20 | 33.09 | 27.17 |
| Shareholders’ Equity Per Share | 46.96 | 42.75 | 37.52 | 31.45 | 25.83 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.20 | 0.19 | 0.21 | 0.20 |
| Revenue Per Share | 49.07 | 49.91 | 48.20 | 41.24 | 31.06 |
| Net Income Per Share | 12.17 | 12.57 | 12.34 | 10.04 | 7.03 |
| Tax Burden | 0.77 | 0.81 | 0.79 | 0.78 | 0.78 |
| Interest Burden | 0.97 | 0.98 | 0.99 | 0.99 | 0.98 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.23 | 0.27 | 0.28 | 0.30 | 0.33 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.60 | 1.27 | 1.18 | 1.16 | 1.19 |
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