TSG Development Co., Ltd.(TW:3521)
NT$11.10-0.10 (-0.89%)
TW:3521
TSG Development Co., Ltd. financials statements
NT$11.10
At close:-0.10 (-0.89%)
TSG Development Co., Ltd. (3521) Ratios
TSG Development Co., Ltd. Ratios
TW:3521's free cash flow for Q2 2026 was NT$-513.64M. For the 2026 fiscal year, TW:3521's free cash flow was decreased by NT$-181.00K and operating cash flow was NT$-513.46M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.07 | 9.31 | 4.53 | 2.22 | 1.12 |
| Quick Ratio | 3.16 | 6.26 | 1.73 | 0.43 | 0.21 |
| Cash Ratio | 2.37 | 5.36 | 1.50 | 0.25 | 0.10 |
| Solvency Ratio | 0.01 | -0.16 | -0.29 | -0.09 | -0.07 |
| Operating Cash Flow Ratio | 0.23 | -0.50 | 0.04 | -0.00 | -0.26 |
| Short-Term Operating Cash Flow Coverage | 0.26 | -6.87 | 0.06 | -0.00 | -0.28 |
| Net Current Asset Value | NT$ 947.94M | NT$ 826.27M | NT$ 273.02M | NT$ 72.03M | NT$ -3.00M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.16 | 0.18 | 0.42 | 0.55 | 0.63 |
| Debt-to-Equity Ratio | 0.19 | 0.24 | 0.79 | 1.35 | 2.01 |
| Debt-to-Capital Ratio | 0.16 | 0.19 | 0.44 | 0.57 | 0.67 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.18 | 0.37 | 0.40 | 0.18 |
| Financial Leverage Ratio | 1.22 | 1.34 | 1.88 | 2.44 | 3.16 |
| Debt Service Coverage Ratio | -0.16 | -3.10 | -1.10 | -0.17 | -0.07 |
| Interest Coverage Ratio | -4.21 | -15.87 | -7.91 | -4.96 | -5.58 |
| Debt to Market Cap | 0.15 | 0.19 | 0.37 | 0.57 | 1.21 |
| Interest Debt Per Share | 2.23 | 3.96 | 7.54 | 13.60 | 17.21 |
| Net Debt to EBITDA | 23.65 | 7.25 | -1.58 | -12.61 | -19.99 |
| Profitability Margins | |||||
| Gross Profit Margin | 19.08% | -11.87% | 11.37% | 13.94% | 12.29% |
| EBIT Margin | -12.70% | -44.93% | -63.08% | -26.39% | -15.14% |
| EBITDA Margin | -7.87% | -37.47% | -52.86% | -18.18% | -9.92% |
| Operating Profit Margin | -12.70% | -99.69% | -41.19% | -25.08% | -16.13% |
| Pretax Profit Margin | 6.61% | -51.21% | -68.29% | -31.45% | -18.03% |
| Net Profit Margin | -3.71% | -52.59% | -69.54% | -33.57% | -21.79% |
| Continuous Operations Profit Margin | -3.71% | -52.87% | -71.23% | -33.64% | -22.20% |
| Net Income Per EBT | -56.21% | 102.69% | 101.83% | 106.76% | 120.89% |
| EBT Per EBIT | -52.03% | 51.37% | 165.80% | 125.38% | 111.80% |
| Return on Assets (ROA) | -0.51% | -4.81% | -15.82% | -7.00% | -6.27% |
| Return on Equity (ROE) | -0.62% | -6.44% | -29.79% | -17.10% | -19.86% |
| Return on Capital Employed (ROCE) | -2.11% | -9.90% | -11.06% | -7.37% | -11.78% |
| Return on Invested Capital (ROIC) | 1.00% | -9.82% | -9.85% | -5.42% | -4.85% |
| Return on Tangible Assets | -0.51% | -4.81% | -15.84% | -7.15% | -6.43% |
| Earnings Yield | -0.50% | -5.54% | -14.14% | -7.67% | -12.04% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.44 | 9.18 | 19.24 | 11.05 | 17.64 |
| Payables Turnover | 0.00 | 48.39 | 13.47 | 21.07 | 13.71 |
| Inventory Turnover | 0.70 | 0.42 | 0.47 | 0.35 | 0.46 |
| Fixed Asset Turnover | 22.42 | 1.14 | 1.94 | 1.44 | 2.42 |
| Asset Turnover | 0.14 | 0.09 | 0.23 | 0.21 | 0.29 |
| Working Capital Turnover Ratio | 0.24 | 0.18 | 0.51 | 0.97 | 1.73 |
| Cash Conversion Cycle | 586.37 | 895.86 | 768.64 | 1073.59 | 785.27 |
| Days of Sales Outstanding | 67.04 | 39.77 | 18.97 | 33.03 | 20.69 |
| Days of Inventory Outstanding | 519.33 | 863.63 | 776.76 | 1057.88 | 791.20 |
| Days of Payables Outstanding | 0.00 | 7.54 | 27.10 | 17.32 | 26.63 |
| Operating Cycle | 586.37 | 903.40 | 795.73 | 1090.91 | 811.90 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.54 | -0.87 | 0.11 | -0.01 | -4.22 |
| Free Cash Flow Per Share | 0.53 | -0.93 | -0.04 | -0.21 | -4.29 |
| Dividend Paid and CapEx Coverage Ratio | 76.04 | -15.51 | 0.75 | -0.04 | -63.25 |
| Capital Expenditure Coverage Ratio | 76.04 | -15.51 | 0.75 | -0.04 | -63.25 |
| Operating Cash Flow Coverage Ratio | 0.25 | -0.23 | 0.02 | -0.00 | -0.25 |
| Operating Cash Flow to Sales Ratio | 0.29 | -0.44 | 0.03 | -0.00 | -0.55 |
| Free Cash Flow Yield | 3.80% | -4.90% | -0.19% | -0.95% | -30.74% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -200.71 | -18.00 | -7.08 | -13.00 | -8.30 |
| Price-to-Sales (P/S) Ratio | 7.45 | 9.49 | 4.92 | 4.37 | 1.81 |
| Price-to-Book (P/B) Ratio | 1.25 | 1.16 | 2.11 | 2.23 | 1.65 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 26.30 | -20.42 | -538.00 | -105.22 | -3.25 |
| Price-to-Operating Cash Flow Ratio | 25.96 | -21.74 | 176.91 | -3003.94 | -3.30 |
| Price-to-Earnings Growth (PEG) Ratio | 2.15 | 0.29 | -0.11 | -10.92 | -0.09 |
| Enterprise Value Multiple | -71.12 | -18.07 | -10.88 | -36.67 | -38.23 |
| Enterprise Value | 1.38B | 1.06B | 1.59B | 1.70B | 1.38B |
| EV to EBITDA | -71.12 | -18.07 | -10.88 | -36.67 | -38.23 |
| EV to Sales | 5.59 | 6.77 | 5.75 | 6.67 | 3.79 |
| EV to Free Cash Flow | 19.74 | -14.57 | -629.25 | -160.38 | -6.82 |
| EV to Operating Cash Flow | 19.48 | -15.51 | 206.91 | -4578.49 | -6.93 |
| Tangible Book Value Per Share | 11.24 | 16.25 | 9.26 | 9.56 | 8.14 |
| Shareholders’ Equity Per Share | 11.24 | 16.26 | 9.28 | 9.92 | 8.46 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 1.56 | -0.03 | -0.04 | -0.07 | -0.23 |
| Revenue Per Share | 1.88 | 1.99 | 3.98 | 5.05 | 7.71 |
| Net Income Per Share | -0.07 | -1.05 | -2.76 | -1.70 | -1.68 |
| Tax Burden | -0.56 | 1.03 | 1.02 | 1.07 | 1.21 |
| Interest Burden | -0.52 | 1.14 | 1.08 | 1.19 | 1.19 |
| Research & Development to Revenue | 0.02 | 0.07 | 0.07 | 0.06 | 0.04 |
| SG&A to Revenue | 0.29 | 0.84 | 0.45 | 0.33 | 0.23 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -7.73 | 0.85 | -0.04 | 0.00 | 3.04 |
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