Niching Industrial Corp.(TW:3444)
NT$78.60+7.10 (+9.93%)
TW:3444
Niching Industrial Corp. financials statements
NT$78.60
At close:+7.10 (+9.93%)
Niching Industrial Corp. (3444) Ratios
Niching Industrial Corp. Ratios
TW:3444's free cash flow for Q2 2026 was NT$11.07M. For the 2026 fiscal year, TW:3444's free cash flow was decreased by NT$-8.13M and operating cash flow was NT$19.20M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.55 | 2.35 | 2.92 | 1.93 | 1.81 |
| Quick Ratio | 2.39 | 2.20 | 2.71 | 1.81 | 1.67 |
| Cash Ratio | 1.24 | 0.82 | 1.27 | 0.68 | 0.59 |
| Solvency Ratio | 0.27 | 0.29 | 0.32 | 0.41 | 0.29 |
| Operating Cash Flow Ratio | 0.30 | 0.22 | 0.50 | 0.24 | 0.50 |
| Short-Term Operating Cash Flow Coverage | 189.41 | 68.59 | 168.43 | 0.75 | 1.88 |
| Net Current Asset Value | NT$ 627.04M | NT$ 513.06M | NT$ 574.38M | NT$ 417.53M | NT$ 354.30M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.01 | 0.01 | 0.11 | 0.10 |
| Debt-to-Equity Ratio | 0.00 | 0.01 | 0.01 | 0.17 | 0.16 |
| Debt-to-Capital Ratio | 0.00 | 0.01 | 0.01 | 0.14 | 0.14 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.39 | 1.41 | 1.32 | 1.55 | 1.63 |
| Debt Service Coverage Ratio | 106.29 | 51.88 | 55.29 | 1.40 | 1.12 |
| Interest Coverage Ratio | 167.12 | 149.70 | 70.62 | 115.84 | 58.72 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.06 | 0.05 |
| Interest Debt Per Share | 0.13 | 0.21 | 0.26 | 4.02 | 3.36 |
| Net Debt to EBITDA | -3.89 | -2.49 | -3.01 | -0.68 | -0.84 |
| Profitability Margins | |||||
| Gross Profit Margin | 21.00% | 24.70% | 26.19% | 29.32% | 25.47% |
| EBIT Margin | 8.70% | 9.74% | 11.56% | 22.27% | 13.83% |
| EBITDA Margin | 10.17% | 11.28% | 13.25% | 23.77% | 14.48% |
| Operating Profit Margin | 5.85% | 6.79% | 7.71% | 22.33% | 13.37% |
| Pretax Profit Margin | 8.67% | 12.44% | 11.45% | 22.08% | 13.61% |
| Net Profit Margin | 7.58% | 9.32% | 9.58% | 18.48% | 11.03% |
| Continuous Operations Profit Margin | 7.58% | 9.32% | 9.58% | 12.83% | 9.79% |
| Net Income Per EBT | 87.39% | 74.89% | 83.64% | 83.71% | 81.05% |
| EBT Per EBIT | 148.31% | 183.26% | 148.57% | 98.88% | 101.79% |
| Return on Assets (ROA) | 6.45% | 7.10% | 6.54% | 13.71% | 10.23% |
| Return on Equity (ROE) | 8.95% | 10.00% | 8.61% | 21.30% | 16.65% |
| Return on Capital Employed (ROCE) | 6.85% | 7.07% | 6.75% | 24.93% | 19.45% |
| Return on Invested Capital (ROIC) | 5.97% | 5.27% | 5.62% | 17.98% | 13.64% |
| Return on Tangible Assets | 6.45% | 7.10% | 6.54% | 13.71% | 10.23% |
| Earnings Yield | 2.89% | 3.06% | 2.04% | 8.29% | 5.65% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.79 | 2.09 | 2.20 | 1.99 | 2.39 |
| Payables Turnover | 2.91 | 2.75 | 3.09 | 3.29 | 3.43 |
| Inventory Turnover | 15.34 | 14.33 | 10.75 | 12.48 | 13.61 |
| Fixed Asset Turnover | 4.32 | 3.92 | 4.17 | 4.56 | 5.22 |
| Asset Turnover | 0.85 | 0.76 | 0.68 | 0.74 | 0.93 |
| Working Capital Turnover Ratio | 2.16 | 2.01 | 1.86 | 2.55 | 3.41 |
| Cash Conversion Cycle | 29.45 | 67.47 | 81.42 | 101.53 | 72.98 |
| Days of Sales Outstanding | 130.95 | 174.63 | 165.78 | 183.31 | 152.64 |
| Days of Inventory Outstanding | 23.79 | 25.47 | 33.94 | 29.24 | 26.82 |
| Days of Payables Outstanding | 125.29 | 132.63 | 118.30 | 111.03 | 106.49 |
| Operating Cycle | 154.74 | 200.10 | 199.72 | 212.55 | 179.47 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.71 | 1.97 | 3.66 | 2.89 | 5.94 |
| Free Cash Flow Per Share | 2.32 | 0.27 | 3.44 | 2.58 | 5.77 |
| Dividend Paid and CapEx Coverage Ratio | 1.13 | 0.50 | 0.90 | 1.11 | 3.10 |
| Capital Expenditure Coverage Ratio | 6.96 | 1.16 | 16.83 | 9.41 | 36.08 |
| Operating Cash Flow Coverage Ratio | 23.24 | 10.00 | 15.66 | 0.73 | 1.80 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.08 | 0.16 | 0.11 | 0.20 |
| Free Cash Flow Yield | 3.12% | 0.35% | 3.25% | 4.27% | 9.75% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 34.65 | 32.68 | 49.02 | 12.07 | 17.68 |
| Price-to-Sales (P/S) Ratio | 2.63 | 3.05 | 4.70 | 2.23 | 1.95 |
| Price-to-Book (P/B) Ratio | 3.10 | 3.27 | 4.22 | 2.57 | 2.95 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 32.09 | 288.67 | 30.74 | 23.43 | 10.26 |
| Price-to-Operating Cash Flow Ratio | 27.48 | 39.72 | 28.91 | 20.94 | 9.97 |
| Price-to-Earnings Growth (PEG) Ratio | -3.45 | 3.07 | -0.86 | 0.24 | 0.67 |
| Enterprise Value Multiple | 21.92 | 24.52 | 32.46 | 8.70 | 12.66 |
| Enterprise Value | 2.84B | 3.19B | 4.20B | 2.19B | 2.23B |
| EV to EBITDA | 21.92 | 24.52 | 32.46 | 8.70 | 12.66 |
| EV to Sales | 2.23 | 2.77 | 4.30 | 2.07 | 1.83 |
| EV to Free Cash Flow | 27.25 | 262.03 | 28.13 | 21.72 | 9.62 |
| EV to Operating Cash Flow | 23.34 | 36.05 | 26.46 | 19.41 | 9.35 |
| Tangible Book Value Per Share | 24.02 | 23.87 | 25.06 | 23.51 | 20.07 |
| Shareholders’ Equity Per Share | 24.02 | 23.87 | 25.08 | 23.53 | 20.07 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.13 | 0.25 | 0.16 | 0.16 | 0.19 |
| Revenue Per Share | 28.38 | 25.63 | 22.54 | 27.11 | 30.31 |
| Net Income Per Share | 2.15 | 2.39 | 2.16 | 5.01 | 3.34 |
| Tax Burden | 0.87 | 0.75 | 0.84 | 0.84 | 0.81 |
| Interest Burden | 1.00 | 1.28 | 0.99 | 0.99 | 0.98 |
| Research & Development to Revenue | 0.03 | 0.03 | 0.04 | 0.03 | 0.02 |
| SG&A to Revenue | 0.12 | 0.15 | 0.15 | 0.15 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 |
| Income Quality | 1.10 | 0.62 | 1.70 | 0.58 | 1.44 |
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