Cheer Time Enterprise Co., Ltd.(TW:3229)
NT$40.00+0.20 (+0.50%)
TW:3229
Cheer Time Enterprise Co., Ltd. financials statements
NT$40.00
At close:+0.20 (+0.50%)
Cheer Time Enterprise Co., Ltd. (3229) Ratios
Cheer Time Enterprise Co., Ltd. Ratios
TW:3229's free cash flow for Q2 2026 was NT$16.81M. For the 2026 fiscal year, TW:3229's free cash flow was decreased by NT$-6.53M and operating cash flow was NT$23.34M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.41 | 2.81 | 2.18 | 2.10 | 1.67 |
| Quick Ratio | 1.70 | 1.92 | 1.49 | 1.61 | 1.44 |
| Cash Ratio | 0.49 | 0.50 | 0.56 | 0.60 | 0.50 |
| Solvency Ratio | -0.01 | 0.18 | 0.05 | 0.01 | -0.12 |
| Operating Cash Flow Ratio | -0.04 | 0.34 | -0.10 | 0.21 | -0.01 |
| Short-Term Operating Cash Flow Coverage | -0.08 | 0.67 | -0.15 | 0.36 | -0.03 |
| Net Current Asset Value | NT$ 361.01M | NT$ 343.59M | NT$ 300.49M | NT$ 294.00M | NT$ 18.16M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.16 | 0.15 | 0.24 | 0.21 | 0.27 |
| Debt-to-Equity Ratio | 0.23 | 0.20 | 0.36 | 0.32 | 0.50 |
| Debt-to-Capital Ratio | 0.19 | 0.17 | 0.26 | 0.24 | 0.33 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.23 |
| Financial Leverage Ratio | 1.44 | 1.34 | 1.49 | 1.51 | 1.84 |
| Debt Service Coverage Ratio | 0.18 | 0.40 | 0.03 | 0.04 | -0.49 |
| Interest Coverage Ratio | -0.99 | -1.95 | -9.01 | -8.20 | -16.12 |
| Debt to Market Cap | 0.07 | 0.09 | 0.18 | 0.15 | 0.23 |
| Interest Debt Per Share | 2.20 | 1.98 | 3.50 | 3.62 | 4.55 |
| Net Debt to EBITDA | 0.59 | 0.57 | 8.28 | 7.89 | -2.20 |
| Profitability Margins | |||||
| Gross Profit Margin | 6.47% | 7.13% | 5.40% | 4.70% | 9.79% |
| EBIT Margin | -0.19% | 1.37% | -3.36% | -3.97% | -14.77% |
| EBITDA Margin | 2.34% | 4.67% | 0.89% | 0.40% | -6.64% |
| Operating Profit Margin | -0.19% | -0.63% | -3.36% | -4.18% | -8.72% |
| Pretax Profit Margin | -2.63% | 1.05% | -2.49% | -4.48% | -15.31% |
| Net Profit Margin | -2.67% | 0.95% | -2.71% | -4.02% | -14.77% |
| Continuous Operations Profit Margin | -2.67% | 0.95% | -2.73% | -4.02% | -14.77% |
| Net Income Per EBT | 101.66% | 90.93% | 108.75% | 89.76% | 96.49% |
| EBT Per EBIT | 1379.91% | -165.46% | 74.14% | 107.29% | 175.49% |
| Return on Assets (ROA) | -3.23% | 1.04% | -2.73% | -3.42% | -12.20% |
| Return on Equity (ROE) | -4.64% | 1.39% | -4.07% | -5.15% | -22.48% |
| Return on Capital Employed (ROCE) | -0.33% | -0.90% | -4.84% | -5.12% | -10.27% |
| Return on Invested Capital (ROIC) | -0.27% | -0.70% | -3.70% | -3.63% | -8.63% |
| Return on Tangible Assets | -3.41% | 1.10% | -2.90% | -3.63% | -12.78% |
| Earnings Yield | -1.55% | 0.75% | -2.48% | -2.93% | -10.70% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.50 | 3.86 | 4.11 | 3.20 | 3.94 |
| Payables Turnover | 18.31 | 31.83 | 38.76 | 22.86 | 19.02 |
| Inventory Turnover | 5.35 | 4.81 | 4.57 | 5.40 | 10.85 |
| Fixed Asset Turnover | 5.76 | 4.58 | 4.01 | 2.95 | 1.78 |
| Asset Turnover | 1.21 | 1.09 | 1.01 | 0.85 | 0.83 |
| Working Capital Turnover Ratio | 2.88 | 2.68 | 2.86 | 3.81 | 4.49 |
| Cash Conversion Cycle | 152.53 | 159.04 | 159.36 | 165.65 | 107.08 |
| Days of Sales Outstanding | 104.23 | 94.64 | 88.92 | 114.08 | 92.62 |
| Days of Inventory Outstanding | 68.24 | 75.86 | 79.86 | 67.54 | 33.65 |
| Days of Payables Outstanding | 19.94 | 11.47 | 9.42 | 15.97 | 19.19 |
| Operating Cycle | 172.46 | 170.50 | 168.77 | 181.62 | 126.28 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.17 | 1.06 | -0.43 | 1.06 | -0.05 |
| Free Cash Flow Per Share | -0.23 | 0.98 | -0.52 | 0.70 | -0.29 |
| Dividend Paid and CapEx Coverage Ratio | -2.69 | 13.49 | -4.94 | 2.95 | -0.19 |
| Capital Expenditure Coverage Ratio | -2.69 | 13.49 | -4.94 | 2.95 | -0.19 |
| Operating Cash Flow Coverage Ratio | -0.08 | 0.55 | -0.13 | 0.30 | -0.01 |
| Operating Cash Flow to Sales Ratio | -0.01 | 0.07 | -0.03 | 0.07 | -0.00 |
| Free Cash Flow Yield | -0.84% | 5.41% | -3.31% | 3.56% | -1.51% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -64.42 | 129.29 | -40.51 | -33.88 | -9.33 |
| Price-to-Sales (P/S) Ratio | 1.72 | 1.27 | 1.09 | 1.37 | 1.38 |
| Price-to-Book (P/B) Ratio | 2.99 | 1.86 | 1.64 | 1.76 | 2.10 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -118.56 | 18.50 | -30.25 | 28.08 | -66.08 |
| Price-to-Operating Cash Flow Ratio | -162.71 | 17.13 | -36.38 | 18.55 | -407.96 |
| Price-to-Earnings Growth (PEG) Ratio | 0.16 | -0.95 | 1.24 | 0.48 | 0.13 |
| Enterprise Value Multiple | 74.22 | 27.67 | 131.61 | 349.61 | -22.97 |
| Enterprise Value | 1.80B | 1.19B | 1.08B | 1.15B | 672.11M |
| EV to EBITDA | 74.22 | 27.67 | 131.61 | 349.61 | -22.97 |
| EV to Sales | 1.73 | 1.29 | 1.17 | 1.41 | 1.53 |
| EV to Free Cash Flow | -119.52 | 18.89 | -32.28 | 28.73 | -73.06 |
| EV to Operating Cash Flow | -164.02 | 17.49 | -38.82 | 18.98 | -451.08 |
| Tangible Book Value Per Share | 8.58 | 9.00 | 8.82 | 10.20 | 8.08 |
| Shareholders’ Equity Per Share | 9.27 | 9.76 | 9.62 | 11.16 | 8.97 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.02 | 0.09 | -0.10 | 0.10 | 0.04 |
| Revenue Per Share | 16.10 | 14.29 | 14.44 | 14.29 | 13.65 |
| Net Income Per Share | -0.43 | 0.14 | -0.39 | -0.58 | -2.02 |
| Tax Burden | 1.02 | 0.91 | 1.09 | 0.90 | 0.96 |
| Interest Burden | 13.80 | 0.76 | 0.74 | 1.13 | 1.04 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.06 | 0.08 | 0.09 | 0.10 | 0.17 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.40 | 7.07 | 1.11 | -1.65 | 0.02 |
Currency in TWD
