Taiwan Benefit Co.(TW:3379)
NT$33.00+3.00 (+10.00%)
TW:3379
Taiwan Benefit Co. financials statements
NT$33.00
At close:+3.00 (+10.00%)
Taiwan Benefit Co. (3379) Ratios
Taiwan Benefit Co. Ratios
TW:3379's free cash flow for Q2 2026 was NT$-60.87M. For the 2026 fiscal year, TW:3379's free cash flow was decreased by NT$-182.00K and operating cash flow was NT$-60.69M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.24 | 1.12 | 1.12 | 1.10 | 1.15 |
| Quick Ratio | 1.11 | 0.97 | 0.92 | 0.88 | 0.81 |
| Cash Ratio | 0.41 | 0.35 | 0.21 | 0.27 | 0.39 |
| Solvency Ratio | 0.15 | 0.06 | 0.02 | -0.01 | 0.06 |
| Operating Cash Flow Ratio | 0.15 | 0.20 | 0.04 | -0.14 | 0.18 |
| Short-Term Operating Cash Flow Coverage | 2.84 | 8.64 | 0.87 | -1.12 | 1.51 |
| Net Current Asset Value | NT$ 142.77M | NT$ 101.59M | NT$ 66.79M | NT$ 37.72M | NT$ 60.48M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.03 | 0.02 | 0.03 | 0.07 | 0.06 |
| Debt-to-Equity Ratio | 0.06 | 0.06 | 0.07 | 0.15 | 0.13 |
| Debt-to-Capital Ratio | 0.06 | 0.05 | 0.06 | 0.13 | 0.12 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.95 | 2.58 | 2.13 | 2.03 | 2.02 |
| Debt Service Coverage Ratio | 1.97 | 2.46 | 0.35 | -0.08 | 0.50 |
| Interest Coverage Ratio | 282.08 | 32.25 | -17.84 | -43.69 | -0.67 |
| Debt to Market Cap | 0.02 | 0.02 | 0.06 | 0.13 | 0.11 |
| Interest Debt Per Share | 1.08 | 0.94 | 1.12 | 1.81 | 1.66 |
| Net Debt to EBITDA | -2.68 | -5.39 | -8.48 | 11.47 | -3.83 |
| Profitability Margins | |||||
| Gross Profit Margin | 13.21% | 18.01% | 22.27% | 19.70% | 20.65% |
| EBIT Margin | 3.35% | 3.73% | -0.55% | -3.51% | 2.19% |
| EBITDA Margin | 4.20% | 5.21% | 2.00% | -0.84% | 4.47% |
| Operating Profit Margin | 3.35% | 1.66% | -3.66% | -5.97% | -0.14% |
| Pretax Profit Margin | 4.85% | 3.68% | -0.76% | -3.65% | 1.98% |
| Net Profit Margin | 4.08% | 3.82% | -0.76% | -3.59% | 1.43% |
| Continuous Operations Profit Margin | 4.08% | 3.82% | -0.76% | -3.59% | 1.43% |
| Net Income Per EBT | 84.08% | 103.75% | 99.78% | 98.30% | 72.10% |
| EBT Per EBIT | 144.73% | 221.70% | 20.73% | 61.12% | -1372.09% |
| Return on Assets (ROA) | 6.09% | 2.58% | -0.36% | -2.22% | 1.07% |
| Return on Equity (ROE) | 11.87% | 6.65% | -0.76% | -4.51% | 2.17% |
| Return on Capital Employed (ROCE) | 9.63% | 2.83% | -3.58% | -7.32% | -0.21% |
| Return on Invested Capital (ROIC) | 7.66% | 2.71% | -3.38% | -6.38% | -0.14% |
| Return on Tangible Assets | 6.13% | 2.59% | -0.36% | -2.23% | 1.08% |
| Earnings Yield | 4.32% | 2.95% | -0.76% | -4.69% | 2.12% |
| Efficiency Ratios | |||||
| Receivables Turnover | 11.18 | 8.68 | 4.76 | 6.85 | 9.12 |
| Payables Turnover | 49.68 | 52.34 | 29.36 | 11.14 | 13.39 |
| Inventory Turnover | 21.54 | 6.19 | 3.56 | 4.43 | 3.60 |
| Fixed Asset Turnover | 9.70 | 5.09 | 2.88 | 2.70 | 3.33 |
| Asset Turnover | 1.49 | 0.68 | 0.47 | 0.62 | 0.75 |
| Working Capital Turnover Ratio | 14.84 | 11.06 | 9.26 | 9.77 | 10.73 |
| Cash Conversion Cycle | 42.24 | 94.07 | 166.71 | 102.86 | 114.11 |
| Days of Sales Outstanding | 32.64 | 42.07 | 76.65 | 53.26 | 40.02 |
| Days of Inventory Outstanding | 16.94 | 58.97 | 102.49 | 82.35 | 101.35 |
| Days of Payables Outstanding | 7.35 | 6.97 | 12.43 | 32.75 | 27.27 |
| Operating Cycle | 49.59 | 101.04 | 179.14 | 135.61 | 141.38 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.55 | 5.25 | 0.75 | -1.66 | 2.16 |
| Free Cash Flow Per Share | 2.33 | 5.14 | 0.70 | -1.69 | 2.13 |
| Dividend Paid and CapEx Coverage Ratio | 2.51 | 17.27 | 13.16 | -5.76 | 6.78 |
| Capital Expenditure Coverage Ratio | 11.78 | 50.91 | 13.16 | -44.25 | 71.96 |
| Operating Cash Flow Coverage Ratio | 2.37 | 5.66 | 0.70 | -0.93 | 1.33 |
| Operating Cash Flow to Sales Ratio | 0.05 | 0.18 | 0.05 | -0.11 | 0.12 |
| Free Cash Flow Yield | 4.75% | 13.84% | 4.41% | -14.47% | 16.86% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 23.14 | 34.08 | -131.67 | -21.27 | 46.85 |
| Price-to-Sales (P/S) Ratio | 0.94 | 1.30 | 1.00 | 0.76 | 0.67 |
| Price-to-Book (P/B) Ratio | 2.75 | 2.26 | 1.00 | 0.96 | 1.02 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 21.05 | 7.22 | 22.66 | -6.91 | 5.93 |
| Price-to-Operating Cash Flow Ratio | 19.26 | 7.08 | 20.94 | -7.07 | 5.85 |
| Price-to-Earnings Growth (PEG) Ratio | 0.24 | -0.03 | 1.68 | 0.07 | -1.10 |
| Enterprise Value Multiple | 19.79 | 19.49 | 41.38 | -79.29 | 11.25 |
| Enterprise Value | 1.64B | 1.10B | 497.94M | 388.83M | 359.07M |
| EV to EBITDA | 19.79 | 19.49 | 41.38 | -79.29 | 11.25 |
| EV to Sales | 0.83 | 1.02 | 0.83 | 0.67 | 0.50 |
| EV to Free Cash Flow | 18.54 | 5.66 | 18.80 | -6.04 | 4.43 |
| EV to Operating Cash Flow | 16.97 | 5.55 | 17.38 | -6.18 | 4.37 |
| Tangible Book Value Per Share | 17.65 | 16.32 | 15.70 | 12.06 | 12.27 |
| Shareholders’ Equity Per Share | 17.87 | 16.45 | 15.82 | 12.18 | 12.40 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.16 | -0.04 | 0.00 | 0.02 | 0.28 |
| Revenue Per Share | 52.01 | 28.64 | 15.84 | 15.30 | 18.80 |
| Net Income Per Share | 2.12 | 1.09 | -0.12 | -0.55 | 0.27 |
| Tax Burden | 0.84 | 1.04 | 1.00 | 0.98 | 0.72 |
| Interest Burden | 1.45 | 0.99 | 1.37 | 1.04 | 0.90 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.10 | 0.16 | 0.26 | 0.26 | 0.21 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.01 | 4.97 | -6.29 | 2.97 | 8.06 |
Currency in TWD
