Eclat Forever Machinery Co., Ltd.(TW:3485)
NT$186.00+1.50 (+0.81%)
TW:3485
Eclat Forever Machinery Co., Ltd. financials statements
NT$186.00
At close:+1.50 (+0.81%)
Eclat Forever Machinery Co., Ltd. (3485) Ratios
Eclat Forever Machinery Co., Ltd. Ratios
TW:3485's free cash flow for Q2 2026 was NT$84.26M. For the 2026 fiscal year, TW:3485's free cash flow was decreased by NT$-1.60M and operating cash flow was NT$85.86M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 6.56 | 3.17 | 2.42 | 2.07 | 2.71 |
| Quick Ratio | 6.02 | 2.74 | 1.87 | 1.62 | 2.10 |
| Cash Ratio | 5.25 | 2.38 | 1.49 | 1.19 | 0.83 |
| Solvency Ratio | 1.15 | 0.58 | 0.39 | 0.35 | 0.37 |
| Operating Cash Flow Ratio | 0.49 | 0.71 | 0.17 | 0.49 | 0.40 |
| Short-Term Operating Cash Flow Coverage | 134.74 | 0.00 | 0.00 | 108.86 | 109.70 |
| Net Current Asset Value | NT$ 1.00B | NT$ 964.09M | NT$ 861.22M | NT$ 770.46M | NT$ 615.11M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.14 | 1.35 | 1.51 | 1.66 | 1.38 |
| Debt Service Coverage Ratio | 303.72 | 2240.03 | 3682.26 | 78.47 | 100.15 |
| Interest Coverage Ratio | 8538.72 | 1790.49 | 3580.14 | 9600.13 | 8618.71 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.03 | 0.05 | 0.08 | 0.16 | 0.08 |
| Net Debt to EBITDA | -3.65 | -3.23 | -3.06 | -2.70 | -1.80 |
| Profitability Margins | |||||
| Gross Profit Margin | 55.78% | 47.76% | 52.19% | 41.00% | 37.19% |
| EBIT Margin | 45.10% | 50.99% | 45.95% | 39.66% | 25.90% |
| EBITDA Margin | 47.43% | 53.90% | 48.44% | 41.70% | 28.68% |
| Operating Profit Margin | 45.10% | 34.32% | 38.24% | 30.23% | 25.34% |
| Pretax Profit Margin | 46.40% | 50.97% | 45.94% | 39.66% | 25.90% |
| Net Profit Margin | 36.75% | 40.01% | 36.82% | 31.63% | 20.63% |
| Continuous Operations Profit Margin | 36.75% | 40.01% | 36.82% | 31.63% | 20.63% |
| Net Income Per EBT | 79.20% | 78.49% | 80.16% | 79.76% | 79.64% |
| EBT Per EBIT | 102.90% | 148.54% | 120.13% | 131.21% | 102.21% |
| Return on Assets (ROA) | 13.39% | 13.86% | 12.34% | 13.09% | 9.00% |
| Return on Equity (ROE) | 15.27% | 18.65% | 18.63% | 21.69% | 12.42% |
| Return on Capital Employed (ROCE) | 18.67% | 15.94% | 19.27% | 20.64% | 15.21% |
| Return on Invested Capital (ROIC) | 14.78% | 12.50% | 15.43% | 16.40% | 12.09% |
| Return on Tangible Assets | 13.42% | 13.90% | 12.37% | 13.11% | 9.01% |
| Earnings Yield | 5.11% | 10.01% | 14.27% | 19.60% | 11.03% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.00 | 3.94 | 2.65 | 3.36 | 9.45 |
| Payables Turnover | 4.46 | 4.14 | 4.54 | 1.99 | 2.66 |
| Inventory Turnover | 2.51 | 1.67 | 0.87 | 1.38 | 1.64 |
| Fixed Asset Turnover | 2.95 | 3.11 | 3.18 | 4.04 | 2.90 |
| Asset Turnover | 0.36 | 0.35 | 0.34 | 0.41 | 0.44 |
| Working Capital Turnover Ratio | 0.56 | 0.67 | 0.74 | 1.09 | 0.97 |
| Cash Conversion Cycle | 154.69 | 223.02 | 477.71 | 190.10 | 124.32 |
| Days of Sales Outstanding | 91.22 | 92.58 | 137.71 | 108.70 | 38.61 |
| Days of Inventory Outstanding | 145.24 | 218.50 | 420.38 | 264.50 | 222.78 |
| Days of Payables Outstanding | 81.77 | 88.06 | 80.38 | 183.10 | 137.07 |
| Operating Cycle | 236.46 | 311.08 | 558.08 | 373.20 | 261.38 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.58 | 9.15 | 3.08 | 11.34 | 4.65 |
| Free Cash Flow Per Share | 2.16 | 8.67 | 2.96 | 11.28 | 4.59 |
| Dividend Paid and CapEx Coverage Ratio | 0.43 | 1.98 | 0.63 | 3.71 | 2.48 |
| Capital Expenditure Coverage Ratio | 6.16 | 18.96 | 26.26 | 190.03 | 79.19 |
| Operating Cash Flow Coverage Ratio | 96.10 | 214.07 | 38.90 | 70.33 | 61.16 |
| Operating Cash Flow to Sales Ratio | 0.16 | 0.52 | 0.17 | 0.46 | 0.25 |
| Free Cash Flow Yield | 1.87% | 12.33% | 6.36% | 28.58% | 13.36% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 19.58 | 9.99 | 7.01 | 5.46 | 9.71 |
| Price-to-Sales (P/S) Ratio | 7.19 | 3.99 | 2.58 | 1.61 | 1.87 |
| Price-to-Book (P/B) Ratio | 2.99 | 1.86 | 1.31 | 1.11 | 1.13 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 53.52 | 8.11 | 15.72 | 3.50 | 7.49 |
| Price-to-Operating Cash Flow Ratio | 44.83 | 7.68 | 15.12 | 3.48 | 7.39 |
| Price-to-Earnings Growth (PEG) Ratio | -1.21 | 1.66 | -0.86 | 0.05 | 0.09 |
| Enterprise Value Multiple | 11.52 | 4.18 | 2.27 | 1.17 | 4.73 |
| Enterprise Value | 3.00B | 1.37B | 669.25M | 372.55M | 783.95M |
| EV to EBITDA | 11.52 | 4.18 | 2.27 | 1.17 | 4.73 |
| EV to Sales | 5.46 | 2.25 | 1.10 | 0.49 | 1.36 |
| EV to Free Cash Flow | 40.63 | 4.57 | 6.70 | 1.06 | 5.43 |
| EV to Operating Cash Flow | 34.04 | 4.33 | 6.44 | 1.05 | 5.36 |
| Tangible Book Value Per Share | 38.52 | 37.60 | 35.53 | 35.63 | 30.46 |
| Shareholders’ Equity Per Share | 38.63 | 37.75 | 35.64 | 35.68 | 30.52 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.22 | 0.20 | 0.20 | 0.20 |
| Revenue Per Share | 16.05 | 17.60 | 18.04 | 24.46 | 18.38 |
| Net Income Per Share | 5.90 | 7.04 | 6.64 | 7.74 | 3.79 |
| Tax Burden | 0.79 | 0.78 | 0.80 | 0.80 | 0.80 |
| Interest Burden | 1.03 | 1.00 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| SG&A to Revenue | 0.06 | 0.10 | 0.09 | 0.07 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.44 | 1.02 | 0.37 | 1.47 | 1.23 |
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