Casing Macron Technology Co., Ltd.(TW:3325)
12.60-0.10 (-0.79%)
TW:3325
Casing Macron Technology Co., Ltd. financials statements
12.60
At close:-0.10 (-0.79%)
Casing Macron Technology Co., Ltd. (3325) Ratios
Casing Macron Technology Co., Ltd. Ratios
TW:3325's free cash flow for Q2 2026 was NT$-157.78M. For the 2026 fiscal year, TW:3325's free cash flow was decreased by NT$-15.99M and operating cash flow was NT$-141.79M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.33 | 1.72 | 1.79 | 1.95 | 1.86 |
| Quick Ratio | 1.05 | 1.32 | 1.48 | 1.51 | 1.45 |
| Cash Ratio | 0.46 | 0.41 | 0.53 | 0.84 | 0.55 |
| Solvency Ratio | -0.09 | -0.03 | 0.04 | -0.01 | -0.02 |
| Operating Cash Flow Ratio | 0.09 | -0.07 | -0.17 | 0.24 | 0.04 |
| Short-Term Operating Cash Flow Coverage | 0.14 | -0.10 | -0.27 | 0.41 | 0.07 |
| Net Current Asset Value | NT$ 203.18M | NT$ 378.31M | NT$ 443.57M | NT$ 422.82M | NT$ 565.24M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.34 | 0.32 | 0.32 | 0.31 | 0.26 |
| Debt-to-Equity Ratio | 0.78 | 0.65 | 0.66 | 0.63 | 0.52 |
| Debt-to-Capital Ratio | 0.44 | 0.39 | 0.40 | 0.39 | 0.34 |
| Long-Term Debt-to-Capital Ratio | 0.08 | 0.12 | 0.14 | 0.17 | 0.08 |
| Financial Leverage Ratio | 2.31 | 2.04 | 2.05 | 2.02 | 1.99 |
| Debt Service Coverage Ratio | -0.13 | -0.02 | 0.10 | -0.04 | -0.03 |
| Interest Coverage Ratio | -7.35 | -6.30 | -2.61 | -16.61 | -17.92 |
| Debt to Market Cap | 0.42 | 0.36 | 0.19 | 0.53 | 0.31 |
| Interest Debt Per Share | 7.42 | 7.18 | 7.88 | 6.70 | 5.87 |
| Net Debt to EBITDA | -2.90 | -11.08 | 4.74 | -0.50 | -2.08 |
| Profitability Margins | |||||
| Gross Profit Margin | 5.19% | 4.93% | 9.34% | 2.42% | 7.52% |
| EBIT Margin | -10.59% | -5.82% | -1.15% | -9.31% | -5.03% |
| EBITDA Margin | -6.22% | -2.09% | 2.90% | -2.92% | -2.21% |
| Operating Profit Margin | -10.59% | -9.41% | -3.38% | -15.05% | -4.19% |
| Pretax Profit Margin | -13.19% | -7.31% | -2.44% | -10.22% | -5.26% |
| Net Profit Margin | -11.64% | -5.78% | -1.43% | -7.18% | -3.89% |
| Continuous Operations Profit Margin | -12.99% | -6.06% | -2.25% | -8.61% | -3.93% |
| Net Income Per EBT | 88.25% | 78.98% | 58.71% | 70.26% | 73.82% |
| EBT Per EBIT | 124.45% | 77.75% | 72.35% | 67.90% | 125.54% |
| Return on Assets (ROA) | -7.70% | -4.07% | -1.18% | -4.28% | -3.15% |
| Return on Equity (ROE) | -17.79% | -8.30% | -2.42% | -8.66% | -6.29% |
| Return on Capital Employed (ROCE) | -13.46% | -10.75% | -4.55% | -14.02% | -5.74% |
| Return on Invested Capital (ROIC) | -8.41% | -6.32% | -3.00% | -8.92% | -3.14% |
| Return on Tangible Assets | -7.71% | -4.07% | -1.18% | -4.28% | -3.15% |
| Earnings Yield | -9.62% | -4.56% | -0.71% | -7.24% | -3.77% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.72 | 2.66 | 2.78 | 2.60 | 2.36 |
| Payables Turnover | 5.54 | 8.96 | 7.69 | 6.68 | 6.64 |
| Inventory Turnover | 4.69 | 4.42 | 6.19 | 3.71 | 4.49 |
| Fixed Asset Turnover | 2.88 | 3.18 | 4.16 | 2.40 | 3.92 |
| Asset Turnover | 0.66 | 0.70 | 0.82 | 0.60 | 0.81 |
| Working Capital Turnover Ratio | 3.01 | 2.37 | 2.70 | 1.68 | 1.93 |
| Cash Conversion Cycle | 146.04 | 178.86 | 142.98 | 184.02 | 180.71 |
| Days of Sales Outstanding | 134.14 | 137.11 | 131.46 | 140.20 | 154.44 |
| Days of Inventory Outstanding | 77.84 | 82.50 | 58.96 | 98.50 | 81.20 |
| Days of Payables Outstanding | 65.94 | 40.75 | 47.44 | 54.67 | 54.93 |
| Operating Cycle | 211.98 | 219.61 | 190.42 | 238.69 | 235.64 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.91 | -0.56 | -1.54 | 1.81 | 0.32 |
| Free Cash Flow Per Share | 0.38 | -1.33 | -2.21 | 0.18 | -1.73 |
| Dividend Paid and CapEx Coverage Ratio | 1.72 | -0.72 | -2.32 | 1.11 | 0.07 |
| Capital Expenditure Coverage Ratio | 1.72 | -0.72 | -2.32 | 1.11 | 0.16 |
| Operating Cash Flow Coverage Ratio | 0.13 | -0.08 | -0.20 | 0.27 | 0.05 |
| Operating Cash Flow to Sales Ratio | 0.06 | -0.04 | -0.08 | 0.14 | 0.02 |
| Free Cash Flow Yield | 2.22% | -6.85% | -5.59% | 1.47% | -9.28% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -10.40 | -21.85 | -140.89 | -13.89 | -26.57 |
| Price-to-Sales (P/S) Ratio | 1.21 | 1.27 | 2.02 | 0.99 | 1.03 |
| Price-to-Book (P/B) Ratio | 1.85 | 1.82 | 3.41 | 1.20 | 1.67 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 45.13 | -14.59 | -17.89 | 68.14 | -10.77 |
| Price-to-Operating Cash Flow Ratio | 18.81 | -34.77 | -25.61 | 6.90 | 58.53 |
| Price-to-Earnings Growth (PEG) Ratio | -0.12 | -0.10 | 2.05 | -0.49 | 0.20 |
| Enterprise Value Multiple | -22.34 | -71.81 | 74.39 | -34.55 | -48.81 |
| Enterprise Value | 1.76B | 2.07B | 3.62B | 1.07B | 1.64B |
| EV to EBITDA | -22.34 | -71.81 | 74.39 | -34.55 | -48.81 |
| EV to Sales | 1.39 | 1.50 | 2.16 | 1.01 | 1.08 |
| EV to Free Cash Flow | 51.86 | -17.26 | -19.11 | 69.15 | -11.25 |
| EV to Operating Cash Flow | 21.62 | -41.11 | -27.35 | 7.00 | 61.14 |
| Tangible Book Value Per Share | 9.98 | 11.63 | 12.34 | 11.28 | 12.10 |
| Shareholders’ Equity Per Share | 9.22 | 10.68 | 11.58 | 10.45 | 11.15 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.01 | 0.17 | 0.08 | 0.16 | 0.25 |
| Revenue Per Share | 14.10 | 15.35 | 19.52 | 12.60 | 18.03 |
| Net Income Per Share | -1.64 | -0.89 | -0.28 | -0.90 | -0.70 |
| Tax Burden | 0.88 | 0.79 | 0.59 | 0.70 | 0.74 |
| Interest Burden | 1.24 | 1.26 | 2.12 | 1.10 | 1.05 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.02 | 0.02 |
| SG&A to Revenue | 0.15 | 0.13 | 0.11 | 0.17 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.55 | 0.50 | 3.23 | -2.00 | -0.45 |
Currency in TWD
