Niko Semiconductor Co., Ltd.(TW:3317)
NT$51.10+0.50 (+11.09%)
TW:3317
Niko Semiconductor Co., Ltd. financials statements
NT$51.10
At close:+0.50 (+11.09%)
Niko Semiconductor Co., Ltd. (3317) Ratios
Niko Semiconductor Co., Ltd. Ratios
TW:3317's free cash flow for Q2 2026 was NT$108.87M. For the 2026 fiscal year, TW:3317's free cash flow was decreased by NT$-13.32M and operating cash flow was NT$122.19M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 5.95 | 5.62 | 4.34 | 3.76 | 3.22 |
| Quick Ratio | 4.98 | 4.40 | 3.26 | 2.67 | 2.73 |
| Cash Ratio | 3.28 | 2.77 | 2.06 | 1.60 | 1.47 |
| Solvency Ratio | 0.32 | 0.42 | 0.36 | 0.60 | 0.46 |
| Operating Cash Flow Ratio | 0.64 | 0.05 | 0.38 | 0.23 | 0.74 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | NT$ 2.66B | NT$ 2.56B | NT$ 2.23B | NT$ 2.06B | NT$ 1.78B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.23 | 1.22 | 1.23 | 1.28 | 1.36 |
| Debt Service Coverage Ratio | 838.66 | 2318.35 | 1385.41 | 1975.30 | 5278.97 |
| Interest Coverage Ratio | 1335.14 | 2257.82 | 1542.33 | 2404.38 | 6399.51 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.07 | 0.11 | 0.04 | 0.06 | 0.05 |
| Net Debt to EBITDA | -7.31 | -5.60 | -4.39 | -2.05 | -2.56 |
| Profitability Margins | |||||
| Gross Profit Margin | 27.62% | 27.23% | 26.10% | 30.92% | 29.56% |
| EBIT Margin | 7.32% | 9.49% | 11.56% | 21.41% | 15.45% |
| EBITDA Margin | 9.18% | 11.12% | 12.71% | 22.30% | 16.20% |
| Operating Profit Margin | 11.99% | 9.24% | 10.76% | 21.34% | 15.67% |
| Pretax Profit Margin | 7.31% | 9.87% | 11.55% | 21.35% | 15.66% |
| Net Profit Margin | 5.67% | 8.16% | 8.51% | 16.59% | 12.38% |
| Continuous Operations Profit Margin | 5.67% | 8.24% | 8.52% | 16.64% | 12.17% |
| Net Income Per EBT | 77.50% | 82.69% | 73.69% | 77.70% | 79.07% |
| EBT Per EBIT | 61.01% | 106.84% | 107.32% | 100.02% | 99.96% |
| Return on Assets (ROA) | 3.91% | 5.37% | 5.94% | 12.64% | 11.29% |
| Return on Equity (ROE) | 4.80% | 6.54% | 7.33% | 16.21% | 15.30% |
| Return on Capital Employed (ROCE) | 9.64% | 7.14% | 9.26% | 20.81% | 19.24% |
| Return on Invested Capital (ROIC) | 7.47% | 5.95% | 6.81% | 16.15% | 15.20% |
| Return on Tangible Assets | 3.91% | 5.37% | 5.94% | 12.91% | 10.78% |
| Earnings Yield | 3.72% | 5.42% | 4.36% | 13.23% | 7.23% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.94 | 2.79 | 3.29 | 3.46 | 0.00 |
| Payables Turnover | 6.92 | 5.22 | 3.68 | 4.17 | 3.83 |
| Inventory Turnover | 3.64 | 2.65 | 2.52 | 2.22 | 5.11 |
| Fixed Asset Turnover | 7.31 | 6.54 | 7.76 | 8.45 | 9.69 |
| Asset Turnover | 0.69 | 0.66 | 0.70 | 0.76 | 0.91 |
| Working Capital Turnover Ratio | 1.02 | 1.03 | 1.15 | 1.36 | 1.71 |
| Cash Conversion Cycle | 171.83 | 198.69 | 156.33 | 182.46 | -23.86 |
| Days of Sales Outstanding | 124.26 | 130.85 | 110.91 | 105.54 | 0.00 |
| Days of Inventory Outstanding | 100.35 | 137.83 | 144.67 | 164.37 | 71.37 |
| Days of Payables Outstanding | 52.77 | 69.99 | 99.25 | 87.44 | 95.23 |
| Operating Cycle | 224.60 | 268.68 | 255.58 | 269.91 | 71.37 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.82 | 0.29 | 2.83 | 1.90 | 6.66 |
| Free Cash Flow Per Share | 3.42 | -0.15 | 2.45 | 1.50 | 6.49 |
| Dividend Paid and CapEx Coverage Ratio | 5.05 | 0.38 | 4.31 | 1.56 | 7.84 |
| Capital Expenditure Coverage Ratio | 9.41 | 0.65 | 7.36 | 4.75 | 39.45 |
| Operating Cash Flow Coverage Ratio | 60.61 | 2.77 | 69.39 | 35.99 | 127.31 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.01 | 0.10 | 0.07 | 0.21 |
| Free Cash Flow Yield | 7.65% | -0.37% | 4.58% | 4.12% | 11.93% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 26.90 | 18.45 | 22.92 | 7.56 | 13.84 |
| Price-to-Sales (P/S) Ratio | 1.52 | 1.51 | 1.95 | 1.25 | 1.71 |
| Price-to-Book (P/B) Ratio | 1.29 | 1.21 | 1.68 | 1.23 | 2.12 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 13.07 | -269.59 | 21.83 | 24.27 | 8.39 |
| Price-to-Operating Cash Flow Ratio | 11.68 | 143.47 | 18.86 | 19.16 | 8.17 |
| Price-to-Earnings Growth (PEG) Ratio | -1.04 | -4.65 | -0.44 | 0.34 | 0.15 |
| Enterprise Value Multiple | 9.30 | 7.95 | 10.97 | 3.57 | 8.02 |
| Enterprise Value | 2.31B | 2.18B | 3.43B | 2.08B | 3.72B |
| EV to EBITDA | 9.30 | 7.95 | 10.97 | 3.57 | 8.02 |
| EV to Sales | 0.85 | 0.88 | 1.39 | 0.80 | 1.30 |
| EV to Free Cash Flow | 7.32 | -158.16 | 15.59 | 15.41 | 6.36 |
| EV to Operating Cash Flow | 6.54 | 84.17 | 13.47 | 12.16 | 6.20 |
| Tangible Book Value Per Share | 35.51 | 35.32 | 31.81 | 28.93 | 25.71 |
| Shareholders’ Equity Per Share | 34.62 | 34.22 | 31.81 | 29.72 | 25.71 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.23 | 0.17 | 0.26 | 0.22 | 0.21 |
| Revenue Per Share | 29.29 | 27.43 | 27.38 | 29.04 | 31.77 |
| Net Income Per Share | 1.66 | 2.24 | 2.33 | 4.82 | 3.93 |
| Tax Burden | 0.77 | 0.83 | 0.74 | 0.78 | 0.79 |
| Interest Burden | 1.00 | 1.04 | 1.00 | 1.00 | 1.01 |
| Research & Development to Revenue | 0.08 | 0.09 | 0.07 | 0.07 | 0.05 |
| SG&A to Revenue | 0.08 | 0.09 | 0.09 | 0.10 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.78 | 0.11 | 1.21 | 0.31 | 1.34 |
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