T-Flex Techvest PCB Co., Ltd.(TW:3276)
NT$13.65+0.35 (+2.63%)
TW:3276
T-Flex Techvest PCB Co., Ltd. financials statements
NT$13.65
At close:+0.35 (+2.63%)
T-Flex Techvest PCB Co., Ltd. (3276) Ratios
T-Flex Techvest PCB Co., Ltd. Ratios
TW:3276's free cash flow for Q2 2026 was NT$-9.25M. For the 2026 fiscal year, TW:3276's free cash flow was decreased by NT$-5.10M and operating cash flow was NT$-4.14M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.80 | 0.80 | 0.84 | 0.86 | 0.79 |
| Quick Ratio | 0.76 | 0.65 | 0.65 | 0.67 | 0.59 |
| Cash Ratio | 0.47 | 0.17 | 0.13 | 0.27 | 0.14 |
| Solvency Ratio | 0.20 | 0.10 | 0.19 | 0.23 | 0.19 |
| Operating Cash Flow Ratio | -0.12 | 0.10 | 0.02 | 0.18 | -0.01 |
| Short-Term Operating Cash Flow Coverage | -0.85 | 0.84 | 0.21 | 1.88 | -0.08 |
| Net Current Asset Value | NT$ -201.32M | NT$ -290.36M | NT$ -201.42M | NT$ -199.00M | NT$ -290.63M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.07 | 0.07 | 0.10 | 0.11 | 0.10 |
| Debt-to-Equity Ratio | 0.12 | 0.14 | 0.21 | 0.22 | 0.27 |
| Debt-to-Capital Ratio | 0.10 | 0.12 | 0.18 | 0.18 | 0.21 |
| Long-Term Debt-to-Capital Ratio | 0.02 | 0.02 | 0.08 | 0.11 | 0.07 |
| Financial Leverage Ratio | 1.75 | 2.08 | 2.17 | 2.09 | 2.56 |
| Debt Service Coverage Ratio | -0.04 | -0.11 | 1.01 | 2.84 | 1.63 |
| Interest Coverage Ratio | -45.03 | -41.84 | -4.27 | 30.68 | 19.45 |
| Debt to Market Cap | 0.08 | 0.09 | 0.09 | 0.18 | 0.13 |
| Interest Debt Per Share | 1.42 | 1.60 | 2.50 | 2.54 | 2.95 |
| Net Debt to EBITDA | 41.27 | -1.25 | 0.92 | 0.06 | 0.32 |
| Profitability Margins | |||||
| Gross Profit Margin | -10.51% | -4.99% | 4.17% | 7.84% | 6.40% |
| EBIT Margin | -19.57% | -10.07% | -0.84% | 6.71% | 6.27% |
| EBITDA Margin | -0.53% | -0.86% | 6.58% | 14.15% | 12.94% |
| Operating Profit Margin | -19.57% | -14.95% | -1.43% | 7.08% | 6.03% |
| Pretax Profit Margin | -4.10% | -5.55% | 3.72% | 6.48% | 5.95% |
| Net Profit Margin | 2.90% | -1.08% | 4.25% | 4.53% | 5.06% |
| Continuous Operations Profit Margin | -4.10% | -5.62% | 3.64% | 1.50% | 1.19% |
| Net Income Per EBT | -70.69% | 19.40% | 114.25% | 70.02% | 85.05% |
| EBT Per EBIT | 20.95% | 37.13% | -259.96% | 91.51% | 98.68% |
| Return on Assets (ROA) | 1.00% | -0.58% | 3.16% | 3.65% | 4.28% |
| Return on Equity (ROE) | 1.76% | -1.21% | 6.87% | 7.63% | 10.96% |
| Return on Capital Employed (ROCE) | -9.73% | -12.40% | -1.79% | 8.91% | 9.98% |
| Return on Invested Capital (ROIC) | -9.15% | -11.60% | -1.62% | 6.97% | 8.36% |
| Return on Tangible Assets | 1.00% | -0.58% | 3.16% | 3.66% | 4.29% |
| Earnings Yield | 1.34% | -0.94% | 3.46% | 7.16% | 5.98% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.93 | 3.25 | 3.57 | 5.67 | 3.93 |
| Payables Turnover | 2.34 | 3.22 | 3.38 | 5.46 | 4.17 |
| Inventory Turnover | 31.82 | 10.69 | 9.24 | 11.40 | 8.08 |
| Fixed Asset Turnover | 1.74 | 1.91 | 2.67 | 2.49 | 2.66 |
| Asset Turnover | 0.35 | 0.54 | 0.74 | 0.81 | 0.85 |
| Working Capital Turnover Ratio | -5.03 | -7.96 | -13.04 | -9.31 | -6.84 |
| Cash Conversion Cycle | -51.65 | 32.92 | 33.89 | 29.53 | 50.48 |
| Days of Sales Outstanding | 92.84 | 112.22 | 102.24 | 64.37 | 92.93 |
| Days of Inventory Outstanding | 11.47 | 34.14 | 39.49 | 32.01 | 45.18 |
| Days of Payables Outstanding | 155.96 | 113.44 | 107.84 | 66.86 | 87.63 |
| Operating Cycle | 104.31 | 146.36 | 141.72 | 96.38 | 138.11 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.77 | 0.87 | 0.23 | 1.57 | -0.13 |
| Free Cash Flow Per Share | -1.37 | -0.16 | -0.54 | 0.79 | -0.84 |
| Dividend Paid and CapEx Coverage Ratio | -1.25 | 0.71 | 0.18 | 1.34 | -0.18 |
| Capital Expenditure Coverage Ratio | -1.29 | 0.84 | 0.30 | 2.03 | -0.18 |
| Operating Cash Flow Coverage Ratio | -0.56 | 0.56 | 0.10 | 0.63 | -0.05 |
| Operating Cash Flow to Sales Ratio | -0.11 | 0.07 | 0.01 | 0.08 | -0.01 |
| Free Cash Flow Yield | -8.72% | -1.11% | -2.38% | 6.56% | -4.25% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 74.76 | -105.00 | 28.80 | 13.91 | 16.69 |
| Price-to-Sales (P/S) Ratio | 2.17 | 1.15 | 1.23 | 0.63 | 0.85 |
| Price-to-Book (P/B) Ratio | 1.31 | 1.29 | 1.99 | 1.07 | 1.83 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -11.46 | -89.89 | -42.01 | 15.25 | -23.54 |
| Price-to-Operating Cash Flow Ratio | -20.37 | 16.88 | 96.94 | 7.73 | -151.99 |
| Price-to-Earnings Growth (PEG) Ratio | -0.30 | 0.89 | -3.13 | -0.53 | 0.03 |
| Enterprise Value Multiple | -364.70 | -134.73 | 19.60 | 4.53 | 6.86 |
| Enterprise Value | 983.22M | 1.03B | 1.66B | 854.44M | 1.44B |
| EV to EBITDA | -364.70 | -134.73 | 19.60 | 4.53 | 6.86 |
| EV to Sales | 1.95 | 1.16 | 1.29 | 0.64 | 0.89 |
| EV to Free Cash Flow | -10.30 | -90.73 | -44.09 | 15.45 | -24.69 |
| EV to Operating Cash Flow | -18.30 | 17.04 | 101.72 | 7.83 | -159.42 |
| Tangible Book Value Per Share | 12.94 | 12.91 | 13.51 | 13.54 | 12.77 |
| Shareholders’ Equity Per Share | 11.96 | 11.42 | 11.44 | 11.35 | 10.75 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | -0.01 | 0.02 | 0.17 | 0.06 |
| Revenue Per Share | 7.25 | 12.82 | 18.50 | 19.11 | 23.28 |
| Net Income Per Share | 0.21 | -0.14 | 0.79 | 0.87 | 1.18 |
| Tax Burden | -0.71 | 0.19 | 1.14 | 0.70 | 0.85 |
| Interest Burden | 0.21 | 0.55 | -4.44 | 0.97 | 0.95 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.18 | 0.11 | 0.06 | 0.06 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -3.67 | -6.31 | 0.34 | 1.27 | -0.09 |
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