Well Shin Technology Co., Ltd.(TW:3501)
NT$34.85+0.25 (+0.72%)
TW:3501
Well Shin Technology Co., Ltd. financials statements
NT$34.85
At close:+0.25 (+0.72%)
Well Shin Technology Co., Ltd. (3501) Ratios
Well Shin Technology Co., Ltd. Ratios
TW:3501's free cash flow for Q2 2026 was NT$-328.09M. For the 2026 fiscal year, TW:3501's free cash flow was decreased by NT$-66.41M and operating cash flow was NT$-261.68M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.42 | 5.28 | 5.81 | 4.37 | 3.22 |
| Quick Ratio | 2.31 | 3.41 | 4.12 | 2.76 | 1.99 |
| Cash Ratio | 1.00 | 1.41 | 2.26 | 1.39 | 1.00 |
| Solvency Ratio | 0.18 | 0.42 | 0.38 | 0.43 | 0.21 |
| Operating Cash Flow Ratio | 0.45 | 0.13 | 1.51 | 0.49 | -0.23 |
| Short-Term Operating Cash Flow Coverage | 0.98 | 1.44 | 29.62 | 1.72 | -0.68 |
| Net Current Asset Value | NT$ 3.45B | NT$ 4.32B | NT$ 4.03B | NT$ 4.14B | NT$ 3.46B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.10 | 0.02 | 0.01 | 0.06 | 0.08 |
| Debt-to-Equity Ratio | 0.13 | 0.03 | 0.01 | 0.07 | 0.11 |
| Debt-to-Capital Ratio | 0.12 | 0.03 | 0.01 | 0.07 | 0.10 |
| Long-Term Debt-to-Capital Ratio | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Financial Leverage Ratio | 1.38 | 1.29 | 1.26 | 1.32 | 1.40 |
| Debt Service Coverage Ratio | 0.52 | 8.06 | 10.74 | 2.21 | 0.81 |
| Interest Coverage Ratio | 36.85 | 271.78 | 201.99 | 153.64 | 88.40 |
| Debt to Market Cap | 0.16 | 0.03 | 0.01 | 0.08 | 0.12 |
| Interest Debt Per Share | 7.97 | 1.80 | 0.80 | 4.12 | 5.79 |
| Net Debt to EBITDA | -1.53 | -1.38 | -2.83 | -1.30 | -1.75 |
| Profitability Margins | |||||
| Gross Profit Margin | 20.04% | 24.21% | 23.88% | 22.87% | 19.14% |
| EBIT Margin | 7.66% | 15.91% | 11.50% | 16.31% | 9.05% |
| EBITDA Margin | 10.08% | 18.40% | 14.24% | 18.75% | 11.69% |
| Operating Profit Margin | 7.66% | 11.88% | 11.50% | 16.36% | 8.92% |
| Pretax Profit Margin | 8.75% | 15.86% | 12.97% | 16.21% | 8.94% |
| Net Profit Margin | 6.40% | 12.22% | 9.52% | 12.33% | 6.19% |
| Continuous Operations Profit Margin | 6.40% | 12.22% | 9.52% | 12.33% | 6.19% |
| Net Income Per EBT | 73.17% | 77.01% | 73.43% | 76.08% | 69.16% |
| EBT Per EBIT | 114.16% | 133.50% | 112.81% | 99.09% | 100.27% |
| Return on Assets (ROA) | 3.69% | 7.88% | 6.15% | 8.75% | 4.15% |
| Return on Equity (ROE) | 5.10% | 10.18% | 7.76% | 11.52% | 5.81% |
| Return on Capital Employed (ROCE) | 5.42% | 8.83% | 8.43% | 13.88% | 7.64% |
| Return on Invested Capital (ROIC) | 3.59% | 6.71% | 6.15% | 10.00% | 4.83% |
| Return on Tangible Assets | 3.69% | 7.88% | 6.15% | 8.75% | 4.15% |
| Earnings Yield | 6.20% | 9.93% | 8.30% | 12.98% | 6.06% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.48 | 3.27 | 3.47 | 3.52 | 3.33 |
| Payables Turnover | 10.97 | 9.60 | 10.85 | 11.67 | 7.42 |
| Inventory Turnover | 2.23 | 1.98 | 2.42 | 2.06 | 2.01 |
| Fixed Asset Turnover | 1.83 | 3.01 | 2.69 | 3.01 | 2.68 |
| Asset Turnover | 0.58 | 0.64 | 0.65 | 0.71 | 0.67 |
| Working Capital Turnover Ratio | 1.16 | 1.19 | 1.11 | 1.39 | 1.43 |
| Cash Conversion Cycle | 234.91 | 258.23 | 222.12 | 249.14 | 241.69 |
| Days of Sales Outstanding | 104.80 | 111.73 | 105.10 | 103.56 | 109.72 |
| Days of Inventory Outstanding | 163.38 | 184.53 | 150.66 | 176.85 | 181.14 |
| Days of Payables Outstanding | 33.26 | 38.02 | 33.64 | 31.27 | 49.18 |
| Operating Cycle | 268.18 | 296.25 | 255.76 | 280.41 | 290.86 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6.80 | 1.29 | 12.66 | 5.93 | -3.52 |
| Free Cash Flow Per Share | -3.14 | -0.42 | 12.17 | 5.01 | -4.19 |
| Dividend Paid and CapEx Coverage Ratio | 0.49 | 0.27 | 2.82 | 2.03 | -1.11 |
| Capital Expenditure Coverage Ratio | 0.68 | 0.76 | 25.86 | 6.44 | -5.24 |
| Operating Cash Flow Coverage Ratio | 0.86 | 0.73 | 16.36 | 1.46 | -0.61 |
| Operating Cash Flow to Sales Ratio | 0.15 | 0.03 | 0.28 | 0.11 | -0.07 |
| Free Cash Flow Yield | -6.49% | -0.67% | 23.54% | 10.13% | -8.69% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 16.12 | 10.08 | 12.05 | 7.71 | 16.51 |
| Price-to-Sales (P/S) Ratio | 1.03 | 1.23 | 1.15 | 0.95 | 1.02 |
| Price-to-Book (P/B) Ratio | 0.82 | 1.03 | 0.94 | 0.89 | 0.96 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -15.41 | -148.34 | 4.25 | 9.88 | -11.50 |
| Price-to-Operating Cash Flow Ratio | 7.11 | 47.74 | 4.08 | 8.34 | -13.70 |
| Price-to-Earnings Growth (PEG) Ratio | -0.32 | 0.24 | -0.36 | 0.06 | -0.88 |
| Enterprise Value Multiple | 8.70 | 5.31 | 5.23 | 3.77 | 6.99 |
| Enterprise Value | 4.86B | 5.79B | 3.97B | 4.35B | 4.56B |
| EV to EBITDA | 8.70 | 5.31 | 5.23 | 3.77 | 6.99 |
| EV to Sales | 0.88 | 0.98 | 0.75 | 0.71 | 0.82 |
| EV to Free Cash Flow | -13.10 | -117.80 | 2.76 | 7.34 | -9.20 |
| EV to Operating Cash Flow | 6.04 | 37.91 | 2.65 | 6.20 | -10.96 |
| Tangible Book Value Per Share | 58.79 | 60.11 | 55.26 | 55.70 | 50.24 |
| Shareholders’ Equity Per Share | 58.83 | 60.17 | 55.29 | 55.74 | 50.30 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.27 | 0.23 | 0.27 | 0.24 | 0.31 |
| Revenue Per Share | 46.88 | 50.13 | 45.04 | 52.09 | 47.20 |
| Net Income Per Share | 3.00 | 6.12 | 4.29 | 6.42 | 2.92 |
| Tax Burden | 0.73 | 0.77 | 0.73 | 0.76 | 0.69 |
| Interest Burden | 1.14 | 1.00 | 1.13 | 0.99 | 0.99 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.12 | 0.12 | 0.11 | 0.10 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.27 | 0.16 | 2.95 | 0.70 | -0.83 |
Currency in TWD
