Top High Image Corp.(TW:3284)
17.15+0.15 (+0.88%)
TW:3284
Top High Image Corp. financials statements
17.15
At close:+0.15 (+0.88%)
Top High Image Corp. (3284) Ratios
Top High Image Corp. Ratios
TW:3284's free cash flow for Q2 2026 was NT$22.91M. For the 2026 fiscal year, TW:3284's free cash flow was decreased by NT$-1.96M and operating cash flow was NT$24.88M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.75 | 3.34 | 3.39 | 5.10 | 3.83 |
| Quick Ratio | 2.25 | 2.23 | 2.24 | 3.75 | 3.32 |
| Cash Ratio | 1.18 | 1.31 | 0.98 | 1.62 | 1.04 |
| Solvency Ratio | 0.19 | 0.18 | 0.09 | 0.08 | -0.04 |
| Operating Cash Flow Ratio | -0.02 | 0.23 | -0.18 | -0.81 | 0.35 |
| Short-Term Operating Cash Flow Coverage | -0.03 | 0.34 | -0.29 | -1.42 | 0.66 |
| Net Current Asset Value | NT$ 441.95M | NT$ 386.68M | NT$ 480.46M | NT$ 476.04M | NT$ 211.66M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.38 | 0.43 | 0.34 | 0.32 | 0.35 |
| Debt-to-Equity Ratio | 0.78 | 0.98 | 0.67 | 0.52 | 0.59 |
| Debt-to-Capital Ratio | 0.44 | 0.50 | 0.40 | 0.34 | 0.37 |
| Long-Term Debt-to-Capital Ratio | 0.37 | 0.41 | 0.29 | 0.28 | 0.31 |
| Financial Leverage Ratio | 2.04 | 2.28 | 1.97 | 1.64 | 1.70 |
| Debt Service Coverage Ratio | 0.89 | 0.58 | 0.37 | 0.61 | -0.17 |
| Interest Coverage Ratio | 5.88 | 12.61 | 5.21 | 8.14 | -8.18 |
| Debt to Market Cap | 0.54 | 0.43 | 0.47 | 0.50 | 0.60 |
| Interest Debt Per Share | 11.65 | 12.22 | 7.17 | 6.08 | 6.54 |
| Net Debt to EBITDA | 2.01 | 1.98 | 2.50 | 1.76 | -7.90 |
| Profitability Margins | |||||
| Gross Profit Margin | 26.88% | 32.59% | 21.11% | 18.00% | 9.45% |
| EBIT Margin | 33.71% | 23.95% | 13.10% | 6.96% | -10.52% |
| EBITDA Margin | 35.55% | 25.61% | 15.43% | 11.59% | -5.41% |
| Operating Profit Margin | 14.51% | 22.34% | 10.13% | 9.46% | -7.05% |
| Pretax Profit Margin | 31.24% | 26.78% | 11.16% | 5.79% | -11.38% |
| Net Profit Margin | 28.00% | 22.29% | 8.76% | 4.46% | -9.17% |
| Continuous Operations Profit Margin | 27.57% | 21.95% | 8.79% | 4.40% | -9.17% |
| Net Income Per EBT | 89.61% | 83.24% | 78.55% | 76.93% | 80.55% |
| EBT Per EBIT | 215.29% | 119.85% | 110.07% | 61.26% | 161.40% |
| Return on Assets (ROA) | 7.76% | 8.14% | 3.29% | 2.18% | -4.08% |
| Return on Equity (ROE) | 15.82% | 18.59% | 6.46% | 3.59% | -6.95% |
| Return on Capital Employed (ROCE) | 4.77% | 10.04% | 4.75% | 5.35% | -3.69% |
| Return on Invested Capital (ROIC) | 3.79% | 7.12% | 3.23% | 3.78% | -2.70% |
| Return on Tangible Assets | 7.76% | 8.14% | 3.29% | 2.39% | -4.59% |
| Earnings Yield | 10.96% | 8.27% | 4.57% | 3.46% | -7.24% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.69 | 3.36 | 2.60 | 2.30 | 1.46 |
| Payables Turnover | 14.19 | 27.82 | 24.57 | 29.34 | 16.20 |
| Inventory Turnover | 0.86 | 1.19 | 1.28 | 2.22 | 5.17 |
| Fixed Asset Turnover | 5.40 | 6.61 | 4.22 | 4.85 | 3.14 |
| Asset Turnover | 0.28 | 0.37 | 0.37 | 0.49 | 0.44 |
| Working Capital Turnover Ratio | 0.66 | 0.94 | 0.82 | 1.11 | 1.28 |
| Cash Conversion Cycle | 532.91 | 403.17 | 410.02 | 310.62 | 297.74 |
| Days of Sales Outstanding | 135.93 | 108.78 | 140.58 | 158.89 | 249.63 |
| Days of Inventory Outstanding | 422.70 | 307.50 | 284.29 | 164.17 | 70.64 |
| Days of Payables Outstanding | 25.72 | 13.12 | 14.86 | 12.44 | 22.53 |
| Operating Cycle | 558.63 | 416.29 | 424.87 | 323.06 | 320.27 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.08 | 1.20 | -0.75 | -2.04 | 0.97 |
| Free Cash Flow Per Share | -0.19 | 1.14 | -0.83 | -2.09 | 0.90 |
| Dividend Paid and CapEx Coverage Ratio | -0.10 | 5.07 | -4.45 | -45.21 | 13.77 |
| Capital Expenditure Coverage Ratio | -0.74 | 18.55 | -9.33 | -45.21 | 13.77 |
| Operating Cash Flow Coverage Ratio | -0.01 | 0.10 | -0.11 | -0.34 | 0.15 |
| Operating Cash Flow to Sales Ratio | -0.01 | 0.12 | -0.10 | -0.22 | 0.12 |
| Free Cash Flow Yield | -0.91% | 4.12% | -5.61% | -17.55% | 8.61% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 9.14 | 12.13 | 21.95 | 29.07 | -13.88 |
| Price-to-Sales (P/S) Ratio | 2.56 | 2.69 | 1.92 | 1.29 | 1.27 |
| Price-to-Book (P/B) Ratio | 1.44 | 2.25 | 1.41 | 1.04 | 0.96 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -109.57 | 24.26 | -17.83 | -5.70 | 11.61 |
| Price-to-Operating Cash Flow Ratio | -256.65 | 22.96 | -19.74 | -5.83 | 10.77 |
| Price-to-Earnings Growth (PEG) Ratio | 4.11 | 0.05 | 0.34 | -0.19 | 0.33 |
| Enterprise Value Multiple | 9.20 | 12.50 | 14.92 | 12.86 | -31.28 |
| Enterprise Value | 2.84B | 3.39B | 1.77B | 1.19B | 967.65M |
| EV to EBITDA | 9.20 | 12.50 | 14.92 | 12.86 | -31.28 |
| EV to Sales | 3.27 | 3.20 | 2.30 | 1.49 | 1.69 |
| EV to Free Cash Flow | -140.18 | 28.84 | -21.41 | -6.60 | 15.54 |
| EV to Operating Cash Flow | -328.35 | 27.28 | -23.71 | -6.75 | 14.41 |
| Tangible Book Value Per Share | 16.58 | 14.23 | 11.50 | 9.85 | 8.87 |
| Shareholders’ Equity Per Share | 14.69 | 12.25 | 10.50 | 11.49 | 10.95 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.12 | 0.18 | 0.21 | 0.23 | 0.19 |
| Revenue Per Share | 8.30 | 10.22 | 7.74 | 9.24 | 8.30 |
| Net Income Per Share | 2.32 | 2.28 | 0.68 | 0.41 | -0.76 |
| Tax Burden | 0.90 | 0.83 | 0.79 | 0.77 | 0.81 |
| Interest Burden | 0.93 | 1.12 | 0.85 | 0.83 | 1.08 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| SG&A to Revenue | 0.12 | 0.10 | 0.11 | 0.11 | 0.17 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.03 | 0.44 | -1.11 | -3.81 | -1.03 |
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