Microcosm Technology Co., Ltd.(TW:3354)
NT$46.05+4.15 (+9.90%)
TW:3354
Microcosm Technology Co., Ltd. financials statements
NT$46.05
At close:+4.15 (+9.90%)
Microcosm Technology Co., Ltd. (3354) Ratios
Microcosm Technology Co., Ltd. Ratios
TW:3354's free cash flow for Q2 2026 was NT$3.82M. For the 2026 fiscal year, TW:3354's free cash flow was decreased by NT$-2.02M and operating cash flow was NT$5.85M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 13.79 | 4.53 | 2.72 | 2.81 | 2.50 |
| Quick Ratio | 13.02 | 4.39 | 2.67 | 2.71 | 2.41 |
| Cash Ratio | 3.95 | 1.79 | 1.55 | 1.62 | 1.38 |
| Solvency Ratio | -0.26 | 0.09 | -0.13 | 0.07 | -0.01 |
| Operating Cash Flow Ratio | -2.65 | -0.56 | -0.20 | 0.29 | 0.76 |
| Short-Term Operating Cash Flow Coverage | -39.11 | -0.72 | -0.23 | 0.33 | 0.86 |
| Net Current Asset Value | NT$ 261.07M | NT$ 328.64M | NT$ 337.79M | NT$ 409.57M | NT$ 398.32M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.07 | 0.14 | 0.22 | 0.22 | 0.26 |
| Debt-to-Equity Ratio | 0.08 | 0.17 | 0.29 | 0.29 | 0.36 |
| Debt-to-Capital Ratio | 0.07 | 0.15 | 0.22 | 0.23 | 0.26 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.11 | 1.20 | 1.32 | 1.32 | 1.40 |
| Debt Service Coverage Ratio | -9.94 | 0.21 | -0.38 | 0.12 | 0.00 |
| Interest Coverage Ratio | -43.36 | -29.33 | -27.66 | -3.03 | -12.51 |
| Debt to Market Cap | 0.00 | 0.06 | 0.19 | 0.25 | 0.21 |
| Interest Debt Per Share | 0.90 | 2.14 | 3.72 | 4.21 | 5.35 |
| Net Debt to EBITDA | 0.71 | -2.44 | 1.16 | -4.36 | 10.12 |
| Profitability Margins | |||||
| Gross Profit Margin | -11.76% | 10.35% | -13.41% | 7.30% | 19.27% |
| EBIT Margin | -92.03% | -13.82% | -120.64% | -9.06% | -27.38% |
| EBITDA Margin | -54.99% | 16.84% | -80.09% | 19.58% | -3.70% |
| Operating Profit Margin | -92.03% | -80.92% | -120.64% | -9.07% | -27.28% |
| Pretax Profit Margin | -76.23% | -16.57% | -85.58% | -12.06% | -29.56% |
| Net Profit Margin | -59.50% | -18.44% | -76.20% | -13.64% | -25.82% |
| Continuous Operations Profit Margin | -59.50% | -18.44% | -76.20% | -13.64% | -25.82% |
| Net Income Per EBT | 78.06% | 111.27% | 89.04% | 113.09% | 87.35% |
| EBT Per EBIT | 82.83% | 20.48% | 70.94% | 132.97% | 108.33% |
| Return on Assets (ROA) | -6.68% | -2.27% | -7.07% | -1.61% | -3.57% |
| Return on Equity (ROE) | -7.41% | -2.73% | -9.36% | -2.13% | -4.99% |
| Return on Capital Employed (ROCE) | -10.64% | -11.15% | -13.89% | -1.33% | -4.86% |
| Return on Invested Capital (ROIC) | -8.28% | -10.19% | -10.21% | -1.09% | -3.38% |
| Return on Tangible Assets | -6.81% | -2.31% | -7.17% | -1.63% | -3.61% |
| Earnings Yield | -2.93% | -1.53% | -7.78% | -2.23% | -3.85% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.71 | 3.05 | 3.52 | 3.61 | 3.08 |
| Payables Turnover | 47.18 | 25.30 | 20.55 | 47.24 | 19.45 |
| Inventory Turnover | 5.69 | 7.29 | 10.77 | 5.82 | 5.63 |
| Fixed Asset Turnover | 0.23 | 0.29 | 0.24 | 0.31 | 0.37 |
| Asset Turnover | 0.11 | 0.12 | 0.09 | 0.12 | 0.14 |
| Working Capital Turnover Ratio | 0.28 | 0.32 | 0.25 | 0.33 | 0.39 |
| Cash Conversion Cycle | 191.18 | 155.24 | 119.86 | 156.00 | 164.63 |
| Days of Sales Outstanding | 134.74 | 119.64 | 103.75 | 101.06 | 118.51 |
| Days of Inventory Outstanding | 64.17 | 50.04 | 33.88 | 62.66 | 64.88 |
| Days of Payables Outstanding | 7.74 | 14.43 | 17.77 | 7.73 | 18.76 |
| Operating Cycle | 198.91 | 169.67 | 137.62 | 163.73 | 183.39 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.95 | -0.88 | -0.67 | 1.09 | 3.51 |
| Free Cash Flow Per Share | -1.20 | -1.02 | -0.82 | 0.82 | 3.09 |
| Dividend Paid and CapEx Coverage Ratio | -2.13 | -2.63 | -1.91 | 1.92 | 4.87 |
| Capital Expenditure Coverage Ratio | -3.85 | -6.53 | -4.41 | 4.07 | 8.35 |
| Operating Cash Flow Coverage Ratio | -1.10 | -0.42 | -0.18 | 0.26 | 0.66 |
| Operating Cash Flow to Sales Ratio | -0.68 | -0.48 | -0.43 | 0.49 | 1.23 |
| Free Cash Flow Yield | -4.18% | -4.65% | -5.36% | 6.09% | 16.15% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -34.17 | -64.41 | -12.90 | -45.17 | -25.81 |
| Price-to-Sales (P/S) Ratio | 20.33 | 12.02 | 9.80 | 6.11 | 6.71 |
| Price-to-Book (P/B) Ratio | 2.53 | 1.78 | 1.20 | 0.95 | 1.30 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -23.91 | -21.50 | -18.65 | 16.43 | 6.19 |
| Price-to-Operating Cash Flow Ratio | -30.12 | -24.80 | -22.88 | 12.39 | 5.45 |
| Price-to-Earnings Growth (PEG) Ratio | -0.23 | 0.90 | -0.04 | 0.76 | 0.00 |
| Enterprise Value Multiple | -36.26 | 68.93 | -11.07 | 26.85 | -171.13 |
| Enterprise Value | 1.97B | 1.48B | 973.63M | 817.19M | 1.26B |
| EV to EBITDA | -36.26 | 68.93 | -11.07 | 26.85 | -171.13 |
| EV to Sales | 19.94 | 11.61 | 8.86 | 5.26 | 6.33 |
| EV to Free Cash Flow | -23.45 | -20.77 | -16.88 | 14.14 | 5.84 |
| EV to Operating Cash Flow | -29.54 | -23.95 | -20.70 | 10.66 | 5.14 |
| Tangible Book Value Per Share | 11.10 | 12.07 | 12.53 | 13.96 | 14.75 |
| Shareholders’ Equity Per Share | 11.34 | 12.31 | 12.76 | 14.20 | 14.75 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | -0.11 | 0.11 | -0.13 | 0.13 |
| Revenue Per Share | 1.41 | 1.82 | 1.57 | 2.22 | 2.85 |
| Net Income Per Share | -0.84 | -0.34 | -1.19 | -0.30 | -0.74 |
| Tax Burden | 0.78 | 1.11 | 0.89 | 1.13 | 0.87 |
| Interest Burden | 0.83 | 1.20 | 0.71 | 1.33 | 1.08 |
| Research & Development to Revenue | 0.63 | 0.60 | 0.73 | 0.45 | 0.36 |
| SG&A to Revenue | 0.40 | 0.31 | 0.34 | 0.26 | 0.24 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.89 | 2.63 | 0.56 | -4.09 | -4.16 |
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