Paragon Technologies Co., Ltd.(TW:3518)
NT$32.00-0.05 (-0.16%)
TW:3518
Paragon Technologies Co., Ltd. financials statements
NT$32.00
At close:-0.05 (-0.16%)
Paragon Technologies Co., Ltd. (3518) Ratios
Paragon Technologies Co., Ltd. Ratios
TW:3518's free cash flow for Q2 2026 was NT$-62.96M. For the 2026 fiscal year, TW:3518's free cash flow was decreased by NT$-40.82M and operating cash flow was NT$-22.14M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.96 | 5.11 | 3.95 | 6.07 | 3.78 |
| Quick Ratio | 2.93 | 5.05 | 3.88 | 6.05 | 3.77 |
| Cash Ratio | 1.17 | 3.40 | 2.67 | 3.86 | 1.94 |
| Solvency Ratio | -0.10 | -0.21 | 0.03 | 0.29 | 0.28 |
| Operating Cash Flow Ratio | -0.26 | -0.33 | -0.17 | 0.63 | 0.32 |
| Short-Term Operating Cash Flow Coverage | -0.40 | -0.61 | -0.27 | 1.96 | 0.67 |
| Net Current Asset Value | NT$ 280.26M | NT$ 880.28M | NT$ 848.71M | NT$ 1.10B | NT$ 944.77M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.32 | 0.28 | 0.15 | 0.08 | 0.14 |
| Debt-to-Equity Ratio | 0.52 | 0.41 | 0.20 | 0.10 | 0.19 |
| Debt-to-Capital Ratio | 0.34 | 0.29 | 0.16 | 0.09 | 0.16 |
| Long-Term Debt-to-Capital Ratio | 0.21 | 0.17 | 0.00 | 0.01 | 0.05 |
| Financial Leverage Ratio | 1.60 | 1.50 | 1.27 | 1.26 | 1.33 |
| Debt Service Coverage Ratio | -0.45 | -0.63 | 0.07 | 1.12 | 0.77 |
| Interest Coverage Ratio | -9.00 | -14.14 | -12.71 | 10.13 | 9.11 |
| Debt to Market Cap | 0.30 | 0.21 | 0.07 | 0.05 | 0.13 |
| Interest Debt Per Share | 7.75 | 6.89 | 2.98 | 1.90 | 3.58 |
| Net Debt to EBITDA | -3.09 | 6.90 | -7.34 | -6.03 | -2.17 |
| Profitability Margins | |||||
| Gross Profit Margin | 6.79% | 20.02% | 17.26% | 24.79% | 36.48% |
| EBIT Margin | -49.10% | -36.36% | 4.41% | 13.86% | 14.84% |
| EBITDA Margin | -28.43% | -19.15% | 19.98% | 26.87% | 26.03% |
| Operating Profit Margin | -49.10% | -40.02% | -15.57% | 13.86% | 14.84% |
| Pretax Profit Margin | -38.33% | -39.19% | 3.18% | 12.50% | 13.21% |
| Net Profit Margin | -46.70% | -59.92% | -12.65% | 5.48% | 5.16% |
| Continuous Operations Profit Margin | -47.33% | -52.46% | -13.05% | 5.35% | 5.35% |
| Net Income Per EBT | 121.85% | 152.91% | -397.84% | 43.85% | 39.03% |
| EBT Per EBIT | 78.06% | 97.91% | -20.43% | 90.13% | 89.02% |
| Return on Assets (ROA) | -6.65% | -9.72% | -3.10% | 1.41% | 2.20% |
| Return on Equity (ROE) | -10.67% | -14.58% | -3.95% | 1.77% | 2.91% |
| Return on Capital Employed (ROCE) | -8.41% | -7.58% | -4.72% | 4.09% | 7.88% |
| Return on Invested Capital (ROIC) | -7.36% | -6.87% | 16.62% | 1.64% | 2.74% |
| Return on Tangible Assets | -6.68% | -9.76% | -3.12% | 1.42% | 2.20% |
| Earnings Yield | -7.34% | -9.40% | -1.69% | 1.65% | 2.13% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.30 | 1.41 | 1.37 | 1.69 | 1.74 |
| Payables Turnover | 64.24 | 66.30 | 36.90 | 76.23 | 66.40 |
| Inventory Turnover | 25.92 | 14.04 | 14.20 | 76.06 | 136.14 |
| Fixed Asset Turnover | 0.31 | 0.71 | 1.22 | 1.46 | 2.70 |
| Asset Turnover | 0.14 | 0.16 | 0.25 | 0.26 | 0.43 |
| Working Capital Turnover Ratio | 0.31 | 0.32 | 0.37 | 0.42 | 1.02 |
| Cash Conversion Cycle | 289.14 | 279.41 | 283.03 | 216.20 | 207.27 |
| Days of Sales Outstanding | 280.74 | 258.92 | 267.21 | 216.19 | 210.09 |
| Days of Inventory Outstanding | 14.08 | 25.99 | 25.71 | 4.80 | 2.68 |
| Days of Payables Outstanding | 5.68 | 5.51 | 9.89 | 4.79 | 5.50 |
| Operating Cycle | 294.82 | 284.91 | 292.92 | 220.98 | 212.77 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -1.05 | -1.18 | -0.63 | 1.82 | 1.48 |
| Free Cash Flow Per Share | -7.44 | -2.63 | -1.49 | 1.26 | 1.16 |
| Dividend Paid and CapEx Coverage Ratio | -0.16 | -0.82 | -0.46 | 1.17 | 4.62 |
| Capital Expenditure Coverage Ratio | -0.16 | -0.82 | -0.73 | 3.26 | 4.62 |
| Operating Cash Flow Coverage Ratio | -0.14 | -0.17 | -0.21 | 1.00 | 0.43 |
| Operating Cash Flow to Sales Ratio | -0.31 | -0.30 | -0.13 | 0.32 | 0.15 |
| Free Cash Flow Yield | -35.03% | -10.35% | -4.25% | 6.61% | 4.75% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -13.62 | -12.15 | -59.31 | 61.58 | 47.06 |
| Price-to-Sales (P/S) Ratio | 6.36 | 6.37 | 7.50 | 3.33 | 2.42 |
| Price-to-Book (P/B) Ratio | 1.45 | 1.55 | 2.34 | 1.08 | 1.37 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -2.85 | -9.67 | -23.56 | 15.13 | 21.06 |
| Price-to-Operating Cash Flow Ratio | -20.30 | -21.44 | -55.82 | 10.49 | 16.50 |
| Price-to-Earnings Growth (PEG) Ratio | 0.54 | -0.05 | 0.20 | -1.52 | -0.27 |
| Enterprise Value Multiple | -25.47 | -26.39 | 30.22 | 6.36 | 7.12 |
| Enterprise Value | 2.32B | 1.79B | 2.31B | 781.87M | 1.48B |
| EV to EBITDA | -25.47 | -26.39 | 30.22 | 6.36 | 7.12 |
| EV to Sales | 7.24 | 5.05 | 6.04 | 1.71 | 1.85 |
| EV to Free Cash Flow | -3.25 | -7.66 | -18.95 | 7.77 | 16.14 |
| EV to Operating Cash Flow | -23.10 | -17.00 | -44.92 | 5.39 | 12.65 |
| Tangible Book Value Per Share | 14.55 | 16.26 | 14.83 | 18.56 | 17.89 |
| Shareholders’ Equity Per Share | 14.62 | 16.37 | 14.94 | 17.70 | 17.90 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.23 | -0.34 | 5.10 | 0.58 | 0.61 |
| Revenue Per Share | 3.34 | 3.98 | 4.66 | 5.73 | 10.11 |
| Net Income Per Share | -1.56 | -2.39 | -0.59 | 0.31 | 0.52 |
| Tax Burden | 1.22 | 1.53 | -3.98 | 0.44 | 0.39 |
| Interest Burden | 0.78 | 1.08 | 0.72 | 0.90 | 0.89 |
| Research & Development to Revenue | 0.17 | 0.20 | 0.08 | 0.07 | 0.05 |
| SG&A to Revenue | 0.39 | 0.40 | 0.31 | 0.29 | 0.24 |
| Stock-Based Compensation to Revenue | 0.00 | 0.06 | 0.02 | 0.00 | 0.01 |
| Income Quality | 0.66 | 0.64 | 1.06 | 2.54 | 1.11 |
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