Forcera Materials Co Ltd(TW:3467)
NT$68.60+4.40 (+6.85%)
TW:3467
Forcera Materials Co Ltd financials statements
NT$68.60
At close:+4.40 (+6.85%)
Forcera Materials Co Ltd (3467) Ratios
Forcera Materials Co Ltd Ratios
TW:3467's free cash flow for Q2 2026 was NT$-7.10M. For the 2026 fiscal year, TW:3467's free cash flow was decreased by NT$-42.39M and operating cash flow was NT$35.30M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.81 | 2.36 | 2.38 | 1.66 | 1.71 |
| Quick Ratio | 1.93 | 1.39 | 1.34 | 0.91 | 0.95 |
| Cash Ratio | 1.24 | 0.78 | 0.78 | 0.49 | 0.45 |
| Solvency Ratio | 0.29 | 0.34 | 0.36 | 0.37 | 0.27 |
| Operating Cash Flow Ratio | 0.47 | 0.54 | 0.32 | 0.64 | 0.55 |
| Short-Term Operating Cash Flow Coverage | 1.71 | 1.92 | 1.06 | 3.28 | 2.57 |
| Net Current Asset Value | NT$ 227.93M | NT$ 120.94M | NT$ 88.17M | NT$ 27.07M | NT$ 19.57M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.15 | 0.21 | 0.23 | 0.21 | 0.24 |
| Debt-to-Equity Ratio | 0.21 | 0.34 | 0.37 | 0.38 | 0.46 |
| Debt-to-Capital Ratio | 0.17 | 0.25 | 0.27 | 0.28 | 0.31 |
| Long-Term Debt-to-Capital Ratio | 0.11 | 0.18 | 0.20 | 0.22 | 0.25 |
| Financial Leverage Ratio | 1.41 | 1.60 | 1.59 | 1.80 | 1.89 |
| Debt Service Coverage Ratio | 1.50 | 1.97 | 2.01 | 2.76 | 1.98 |
| Interest Coverage Ratio | 8.87 | 11.05 | 6.43 | 17.68 | 7.44 |
| Debt to Market Cap | 0.08 | 0.10 | 0.11 | 0.11 | 0.14 |
| Interest Debt Per Share | 4.03 | 5.53 | 5.94 | 5.78 | 6.95 |
| Net Debt to EBITDA | -1.12 | 0.24 | 0.49 | 0.44 | 0.85 |
| Profitability Margins | |||||
| Gross Profit Margin | 19.51% | 18.38% | 16.35% | 16.34% | 13.52% |
| EBIT Margin | 3.76% | 5.43% | 4.51% | 6.92% | 3.24% |
| EBITDA Margin | 12.26% | 15.89% | 17.14% | 17.40% | 15.54% |
| Operating Profit Margin | 3.06% | 4.18% | 3.34% | 6.93% | 3.24% |
| Pretax Profit Margin | 3.41% | 5.05% | 3.99% | 6.53% | 2.80% |
| Net Profit Margin | 2.89% | 4.67% | 3.94% | 7.36% | 2.80% |
| Continuous Operations Profit Margin | 2.89% | 4.67% | 3.94% | 7.36% | 2.80% |
| Net Income Per EBT | 84.72% | 92.55% | 98.54% | 112.62% | 100.00% |
| EBT Per EBIT | 111.72% | 120.81% | 119.51% | 94.24% | 86.50% |
| Return on Assets (ROA) | 2.12% | 3.98% | 3.15% | 6.73% | 2.34% |
| Return on Equity (ROE) | 2.99% | 6.36% | 5.02% | 12.11% | 4.42% |
| Return on Capital Employed (ROCE) | 2.80% | 4.62% | 3.38% | 8.94% | 3.82% |
| Return on Invested Capital (ROIC) | 2.21% | 3.93% | 3.07% | 8.25% | 3.51% |
| Return on Tangible Assets | 2.12% | 3.98% | 3.15% | 6.73% | 2.34% |
| Earnings Yield | 1.19% | 2.03% | 1.50% | 3.63% | 1.34% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.79 | 7.79 | 8.57 | 8.03 | 6.26 |
| Payables Turnover | 15.67 | 20.18 | 24.63 | 14.44 | 11.19 |
| Inventory Turnover | 3.34 | 3.11 | 3.08 | 3.52 | 3.26 |
| Fixed Asset Turnover | 1.70 | 1.89 | 1.62 | 1.81 | 1.68 |
| Asset Turnover | 0.73 | 0.85 | 0.80 | 0.91 | 0.84 |
| Working Capital Turnover Ratio | 2.32 | 2.88 | 3.32 | 4.72 | 4.10 |
| Cash Conversion Cycle | 139.80 | 146.04 | 146.19 | 123.77 | 137.52 |
| Days of Sales Outstanding | 53.75 | 46.83 | 42.59 | 45.44 | 58.28 |
| Days of Inventory Outstanding | 109.34 | 117.30 | 118.41 | 103.61 | 111.87 |
| Days of Payables Outstanding | 23.29 | 18.09 | 14.82 | 25.28 | 32.63 |
| Operating Cycle | 163.09 | 164.13 | 161.01 | 149.05 | 170.15 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.53 | 3.15 | 1.71 | 4.97 | 4.52 |
| Free Cash Flow Per Share | -0.37 | 1.63 | -0.59 | 1.58 | 3.42 |
| Dividend Paid and CapEx Coverage Ratio | 0.68 | 1.49 | 0.74 | 1.29 | 3.34 |
| Capital Expenditure Coverage Ratio | 0.87 | 2.07 | 0.74 | 1.46 | 4.10 |
| Operating Cash Flow Coverage Ratio | 0.64 | 0.58 | 0.29 | 0.87 | 0.66 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.14 | 0.08 | 0.20 | 0.19 |
| Free Cash Flow Yield | -0.77% | 3.24% | -1.10% | 3.18% | 6.90% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 84.39 | 49.31 | 66.62 | 27.50 | 75.00 |
| Price-to-Sales (P/S) Ratio | 2.43 | 2.30 | 2.62 | 2.03 | 2.09 |
| Price-to-Book (P/B) Ratio | 2.50 | 3.13 | 3.34 | 3.34 | 3.29 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -129.12 | 30.86 | -90.88 | 31.40 | 14.49 |
| Price-to-Operating Cash Flow Ratio | 19.01 | 15.97 | 31.18 | 9.96 | 10.96 |
| Price-to-Earnings Growth (PEG) Ratio | -1.91 | 1.79 | -1.20 | 0.16 | 0.55 |
| Enterprise Value Multiple | 18.67 | 14.71 | 15.79 | 12.08 | 14.29 |
| Enterprise Value | 1.40B | 1.44B | 1.53B | 1.37B | 1.25B |
| EV to EBITDA | 18.67 | 14.71 | 15.79 | 12.08 | 14.29 |
| EV to Sales | 2.29 | 2.34 | 2.71 | 2.10 | 2.22 |
| EV to Free Cash Flow | -121.79 | 31.38 | -93.81 | 32.58 | 15.41 |
| EV to Operating Cash Flow | 17.93 | 16.24 | 32.18 | 10.34 | 11.65 |
| Tangible Book Value Per Share | 19.20 | 16.09 | 15.95 | 14.84 | 15.05 |
| Shareholders’ Equity Per Share | 19.20 | 16.09 | 15.95 | 14.84 | 15.05 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.15 | 0.07 | 0.01 | -0.13 | 0.00 |
| Revenue Per Share | 19.82 | 21.88 | 20.32 | 24.44 | 23.72 |
| Net Income Per Share | 0.57 | 1.02 | 0.80 | 1.80 | 0.66 |
| Tax Burden | 0.85 | 0.93 | 0.99 | 1.13 | 1.00 |
| Interest Burden | 0.91 | 0.93 | 0.88 | 0.94 | 0.87 |
| Research & Development to Revenue | 0.06 | 0.04 | 0.04 | 0.03 | 0.04 |
| SG&A to Revenue | 0.11 | 0.10 | 0.09 | 0.08 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 3.74 | 3.08 | 2.11 | 3.11 | 6.80 |
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