Toplus Global Co., Ltd.(TW:3522)
NT$10.70+0.25 (+2.39%)
TW:3522
Toplus Global Co., Ltd. financials statements
NT$10.70
At close:+0.25 (+2.39%)
Toplus Global Co., Ltd. (3522) Ratios
Toplus Global Co., Ltd. Ratios
TW:3522's free cash flow for Q2 2026 was NT$-97.70M. For the 2026 fiscal year, TW:3522's free cash flow was decreased by NT$-31.29M and operating cash flow was NT$-66.41M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Mar 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.48 | 0.58 | 1.25 | 0.24 | 0.54 |
| Quick Ratio | 0.43 | 0.52 | 1.20 | 0.20 | 0.52 |
| Cash Ratio | 0.17 | 0.21 | 1.12 | 0.11 | 0.16 |
| Solvency Ratio | 0.03 | 0.02 | 0.07 | 0.09 | -0.07 |
| Operating Cash Flow Ratio | 0.08 | 0.02 | 0.28 | -0.02 | -0.03 |
| Short-Term Operating Cash Flow Coverage | 0.22 | 0.08 | 1.67 | -0.08 | -0.07 |
| Net Current Asset Value | NT$ -1.30B | NT$ -1.19B | NT$ -803.16M | NT$ -1.28B | NT$ -1.26B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.57 | 0.52 | 0.53 | 0.69 | 0.69 |
| Debt-to-Equity Ratio | 2.85 | 2.04 | 1.52 | 4.39 | 3.85 |
| Debt-to-Capital Ratio | 0.74 | 0.67 | 0.60 | 0.81 | 0.79 |
| Long-Term Debt-to-Capital Ratio | 0.26 | 0.24 | 0.32 | 0.39 | 0.28 |
| Financial Leverage Ratio | 5.03 | 3.91 | 2.89 | 6.38 | 5.61 |
| Debt Service Coverage Ratio | 0.15 | 0.20 | 1.15 | 0.79 | -0.22 |
| Interest Coverage Ratio | -6.63 | -7.38 | -5.06 | -7.71 | -10.98 |
| Debt to Market Cap | 0.34 | 0.22 | 0.37 | 0.75 | 0.76 |
| Interest Debt Per Share | 15.65 | 15.03 | 21.53 | 26.49 | 32.66 |
| Net Debt to EBITDA | 16.49 | 14.84 | 5.13 | 7.37 | -13.92 |
| Profitability Margins | |||||
| Gross Profit Margin | 44.17% | 47.31% | 48.46% | 13.27% | -6.95% |
| EBIT Margin | -17.83% | -17.46% | -12.17% | -12.03% | -72.30% |
| EBITDA Margin | 5.79% | 7.69% | 15.88% | 22.66% | -15.19% |
| Operating Profit Margin | -18.77% | -22.02% | -14.86% | -29.31% | -52.84% |
| Pretax Profit Margin | -20.66% | -20.45% | -15.10% | -15.83% | -77.11% |
| Net Profit Margin | -19.41% | -21.00% | -15.11% | -16.00% | -76.96% |
| Continuous Operations Profit Margin | -21.01% | -21.87% | -15.12% | -16.00% | -77.08% |
| Net Income Per EBT | 93.95% | 102.70% | 100.06% | 101.06% | 99.80% |
| EBT Per EBIT | 110.08% | 92.85% | 101.67% | 54.01% | 145.93% |
| Return on Assets (ROA) | -9.88% | -8.12% | -5.14% | -6.22% | -22.68% |
| Return on Equity (ROE) | -49.69% | -31.72% | -14.84% | -39.72% | -127.32% |
| Return on Capital Employed (ROCE) | -18.00% | -13.86% | -6.52% | -17.15% | -25.85% |
| Return on Invested Capital (ROIC) | -12.14% | -10.54% | -5.66% | -13.18% | -17.77% |
| Return on Tangible Assets | -11.68% | -9.63% | -6.13% | -7.90% | -27.40% |
| Earnings Yield | -14.16% | -9.31% | -9.56% | -24.01% | -65.42% |
| Efficiency Ratios | |||||
| Receivables Turnover | 26.01 | 17.15 | 63.94 | 72.53 | 12.34 |
| Payables Turnover | 7.14 | 6.53 | 6.58 | 8.52 | 9.90 |
| Inventory Turnover | 14.11 | 8.97 | 15.95 | 24.05 | 31.86 |
| Fixed Asset Turnover | 0.95 | 0.71 | 0.81 | 0.63 | 0.54 |
| Asset Turnover | 0.51 | 0.39 | 0.34 | 0.39 | 0.29 |
| Working Capital Turnover Ratio | -2.46 | -6.95 | -4.81 | -1.63 | -1.26 |
| Cash Conversion Cycle | -11.21 | 6.08 | -26.84 | -22.65 | 4.17 |
| Days of Sales Outstanding | 14.03 | 21.29 | 5.71 | 5.03 | 29.57 |
| Days of Inventory Outstanding | 25.87 | 40.70 | 22.89 | 15.18 | 11.46 |
| Days of Payables Outstanding | 51.10 | 55.91 | 55.44 | 42.86 | 36.86 |
| Operating Cycle | 39.90 | 61.99 | 28.59 | 20.21 | 41.02 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.00 | 0.25 | 2.48 | -0.31 | -0.59 |
| Free Cash Flow Per Share | 0.45 | -1.75 | 2.08 | -1.13 | -0.73 |
| Dividend Paid and CapEx Coverage Ratio | 1.80 | 0.12 | 6.22 | -0.37 | -4.23 |
| Capital Expenditure Coverage Ratio | 1.80 | 0.12 | 6.22 | -0.37 | -4.23 |
| Operating Cash Flow Coverage Ratio | 0.07 | 0.02 | 0.12 | -0.01 | -0.02 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.02 | 0.18 | -0.02 | -0.04 |
| Free Cash Flow Yield | 2.38% | -7.14% | 9.66% | -11.54% | -4.53% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -7.06 | -10.75 | -10.46 | -4.16 | -1.53 |
| Price-to-Sales (P/S) Ratio | 1.37 | 2.25 | 1.58 | 0.67 | 1.18 |
| Price-to-Book (P/B) Ratio | 3.51 | 3.41 | 1.55 | 1.65 | 1.95 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 41.96 | -14.01 | 10.35 | -8.66 | -22.08 |
| Price-to-Operating Cash Flow Ratio | 18.70 | 98.87 | 8.68 | -31.92 | -27.30 |
| Price-to-Earnings Growth (PEG) Ratio | -0.42 | -1.01 | 0.85 | 0.05 | -0.21 |
| Enterprise Value Multiple | 40.19 | 44.16 | 15.09 | 10.31 | -21.66 |
| Enterprise Value | 2.68B | 3.06B | 1.76B | 1.53B | 2.02B |
| EV to EBITDA | 40.19 | 44.16 | 15.09 | 10.31 | -21.66 |
| EV to Sales | 2.33 | 3.40 | 2.40 | 2.34 | 3.29 |
| EV to Free Cash Flow | 71.17 | -21.10 | 15.68 | -30.38 | -61.75 |
| EV to Operating Cash Flow | 31.71 | 148.91 | 13.16 | -111.92 | -76.34 |
| Tangible Book Value Per Share | 1.28 | 3.10 | 7.47 | -2.11 | 0.27 |
| Shareholders’ Equity Per Share | 5.35 | 7.20 | 13.88 | 5.90 | 8.31 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.02 | -0.07 | -0.00 | -0.01 | 0.00 |
| Revenue Per Share | 13.70 | 10.87 | 13.63 | 14.66 | 13.74 |
| Net Income Per Share | -2.66 | -2.28 | -2.06 | -2.35 | -10.58 |
| Tax Burden | 0.94 | 1.03 | 1.00 | 1.01 | 1.00 |
| Interest Burden | 1.16 | 1.17 | 1.24 | 1.32 | 1.07 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.63 | 0.69 | 0.63 | 0.72 | 0.94 |
| Stock-Based Compensation to Revenue | 0.01 | 0.01 | 0.01 | 0.00 | 0.00 |
| Income Quality | -0.35 | -0.11 | -1.20 | 0.13 | 0.06 |
Currency in TWD
