Wha Yu Industrial Co., Ltd.(TW:3419)
NT$10.00-0.10 (-0.99%)
TW:3419
Wha Yu Industrial Co., Ltd. financials statements
NT$10.00
At close:-0.10 (-0.99%)
Wha Yu Industrial Co., Ltd. (3419) Ratios
Wha Yu Industrial Co., Ltd. Ratios
TW:3419's free cash flow for Q2 2026 was NT$-92.29M. For the 2026 fiscal year, TW:3419's free cash flow was decreased by NT$-9.06M and operating cash flow was NT$-83.22M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.43 | 2.17 | 2.64 | 2.38 | 2.10 |
| Quick Ratio | 1.08 | 1.79 | 2.14 | 1.87 | 1.59 |
| Cash Ratio | 0.29 | 0.69 | 1.13 | 0.40 | 0.60 |
| Solvency Ratio | -0.14 | -0.10 | -0.06 | 0.10 | 0.02 |
| Operating Cash Flow Ratio | -0.29 | -0.03 | 0.39 | 0.03 | -0.15 |
| Short-Term Operating Cash Flow Coverage | -0.80 | -0.26 | 1.36 | 0.15 | -0.65 |
| Net Current Asset Value | NT$ 179.17M | NT$ 360.55M | NT$ 480.27M | NT$ 611.56M | NT$ 328.39M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.22 | 0.13 | 0.19 | 0.17 | 0.21 |
| Debt-to-Equity Ratio | 0.44 | 0.21 | 0.29 | 0.29 | 0.35 |
| Debt-to-Capital Ratio | 0.30 | 0.17 | 0.22 | 0.23 | 0.26 |
| Long-Term Debt-to-Capital Ratio | 0.13 | 0.14 | 0.16 | 0.18 | 0.20 |
| Financial Leverage Ratio | 1.95 | 1.58 | 1.56 | 1.70 | 1.71 |
| Debt Service Coverage Ratio | -0.49 | -0.92 | -0.24 | 0.83 | 0.13 |
| Interest Coverage Ratio | -30.44 | -28.57 | -14.08 | 4.02 | -15.99 |
| Debt to Market Cap | 0.27 | 0.12 | 0.17 | 0.20 | 0.16 |
| Interest Debt Per Share | 3.56 | 2.15 | 3.28 | 3.68 | 4.19 |
| Net Debt to EBITDA | -1.37 | 1.33 | 4.23 | 1.63 | 9.76 |
| Profitability Margins | |||||
| Gross Profit Margin | 9.25% | 17.23% | 15.79% | 19.19% | 17.48% |
| EBIT Margin | -13.06% | -9.60% | -7.81% | 1.36% | -2.36% |
| EBITDA Margin | -8.20% | -4.24% | -2.28% | 5.05% | 0.77% |
| Operating Profit Margin | -13.06% | -13.79% | -13.22% | 1.54% | -3.00% |
| Pretax Profit Margin | -12.29% | -10.08% | -8.75% | 1.26% | -2.55% |
| Net Profit Margin | -12.30% | -9.86% | -8.57% | 1.69% | -2.07% |
| Continuous Operations Profit Margin | -12.30% | -9.90% | -8.97% | 1.52% | -2.55% |
| Net Income Per EBT | 100.02% | 97.80% | 97.93% | 133.77% | 81.08% |
| EBT Per EBIT | 94.10% | 73.10% | 66.18% | 81.72% | 85.03% |
| Return on Assets (ROA) | -11.51% | -7.76% | -5.86% | 1.33% | -1.35% |
| Return on Equity (ROE) | -22.42% | -12.27% | -9.14% | 2.26% | -2.31% |
| Return on Capital Employed (ROCE) | -20.66% | -14.63% | -11.62% | 1.67% | -2.65% |
| Return on Invested Capital (ROIC) | -16.45% | -13.80% | -10.74% | 1.56% | -1.98% |
| Return on Tangible Assets | -11.54% | -7.79% | -5.88% | 1.34% | -1.35% |
| Earnings Yield | -13.72% | -6.67% | -5.51% | 1.51% | -1.06% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.98 | 3.05 | 3.20 | 2.40 | 2.74 |
| Payables Turnover | 4.25 | 3.94 | 5.20 | 3.80 | 3.46 |
| Inventory Turnover | 6.08 | 6.68 | 5.17 | 4.62 | 4.03 |
| Fixed Asset Turnover | 2.42 | 1.89 | 1.75 | 2.44 | 1.98 |
| Asset Turnover | 0.94 | 0.79 | 0.68 | 0.79 | 0.65 |
| Working Capital Turnover Ratio | 3.94 | 2.26 | 1.66 | 2.41 | 2.06 |
| Cash Conversion Cycle | 96.82 | 81.62 | 114.51 | 135.08 | 118.41 |
| Days of Sales Outstanding | 122.61 | 119.60 | 114.18 | 152.13 | 133.25 |
| Days of Inventory Outstanding | 60.00 | 54.67 | 70.59 | 79.08 | 90.68 |
| Days of Payables Outstanding | 85.79 | 92.65 | 70.25 | 96.13 | 105.52 |
| Operating Cycle | 182.61 | 174.26 | 184.76 | 231.21 | 223.93 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -1.87 | -0.12 | 1.47 | 0.15 | -0.80 |
| Free Cash Flow Per Share | -2.27 | -0.58 | 0.82 | -0.45 | -2.17 |
| Dividend Paid and CapEx Coverage Ratio | -4.71 | -0.27 | 1.76 | 0.25 | -0.43 |
| Capital Expenditure Coverage Ratio | -4.71 | -0.27 | 2.32 | 0.25 | -0.59 |
| Operating Cash Flow Coverage Ratio | -0.53 | -0.06 | 0.47 | 0.04 | -0.19 |
| Operating Cash Flow to Sales Ratio | -0.13 | -0.01 | 0.13 | 0.01 | -0.06 |
| Free Cash Flow Yield | -17.38% | -3.22% | 4.53% | -2.47% | -8.50% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -7.29 | -15.00 | -18.15 | 65.71 | -94.63 |
| Price-to-Sales (P/S) Ratio | 0.90 | 1.48 | 1.55 | 1.12 | 1.95 |
| Price-to-Book (P/B) Ratio | 1.63 | 1.84 | 1.66 | 1.50 | 2.17 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -5.75 | -31.03 | 22.08 | -40.47 | -11.77 |
| Price-to-Operating Cash Flow Ratio | -6.97 | -145.40 | 12.31 | 121.25 | -31.85 |
| Price-to-Earnings Growth (PEG) Ratio | -0.15 | -0.71 | 0.04 | -0.32 | 0.58 |
| Enterprise Value Multiple | -12.31 | -33.54 | -63.99 | 23.79 | 261.23 |
| Enterprise Value | 1.77B | 2.10B | 2.04B | 2.38B | 3.20B |
| EV to EBITDA | -12.31 | -33.54 | -63.99 | 23.79 | 261.23 |
| EV to Sales | 1.01 | 1.42 | 1.46 | 1.20 | 2.02 |
| EV to Free Cash Flow | -6.48 | -29.85 | 20.71 | -43.45 | -12.22 |
| EV to Operating Cash Flow | -7.85 | -139.86 | 11.55 | 130.19 | -33.09 |
| Tangible Book Value Per Share | 7.94 | 9.80 | 11.01 | 12.24 | 11.74 |
| Shareholders’ Equity Per Share | 7.98 | 9.87 | 10.94 | 12.28 | 11.76 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.00 | 0.02 | -0.03 | -0.21 | 0.19 |
| Revenue Per Share | 14.56 | 12.28 | 11.67 | 16.44 | 13.12 |
| Net Income Per Share | -1.79 | -1.21 | -1.00 | 0.28 | -0.27 |
| Tax Burden | 1.00 | 0.98 | 0.98 | 1.34 | 0.81 |
| Interest Burden | 0.94 | 1.05 | 1.12 | 0.93 | 1.08 |
| Research & Development to Revenue | 0.10 | 0.11 | 0.09 | 0.06 | 0.06 |
| SG&A to Revenue | 0.15 | 0.20 | 0.20 | 0.13 | 0.16 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.05 | 0.10 | -1.47 | 0.73 | 2.40 |
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