EFUN Technology Co., Ltd.(TW:3523)
NT$11.75-0.10 (-0.84%)
TW:3523
EFUN Technology Co., Ltd. financials statements
NT$11.75
At close:-0.10 (-0.84%)
EFUN Technology Co., Ltd. (3523) Ratios
EFUN Technology Co., Ltd. Ratios
TW:3523's free cash flow for Q2 2026 was NT$-23.18M. For the 2026 fiscal year, TW:3523's free cash flow was decreased by NT$-3.58M and operating cash flow was NT$-19.60M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Mar 24 | Mar 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.25 | 0.31 | 0.55 | 0.98 | 1.85 |
| Quick Ratio | 0.24 | 0.22 | 0.44 | 0.67 | 1.57 |
| Cash Ratio | 0.12 | 0.04 | 0.27 | 0.37 | 1.05 |
| Solvency Ratio | -0.02 | -0.07 | -0.09 | -0.06 | -0.06 |
| Operating Cash Flow Ratio | -0.14 | -0.28 | -0.16 | -0.35 | -0.13 |
| Short-Term Operating Cash Flow Coverage | -0.16 | -0.38 | -0.24 | -0.63 | -0.27 |
| Net Current Asset Value | NT$ -1.26B | NT$ -1.17B | NT$ -1.01B | NT$ -794.55M | NT$ -576.96M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.74 | 0.68 | 0.64 | 0.71 | 0.61 |
| Debt-to-Equity Ratio | 3.14 | 2.35 | 2.01 | 3.11 | 1.89 |
| Debt-to-Capital Ratio | 0.76 | 0.70 | 0.67 | 0.76 | 0.65 |
| Long-Term Debt-to-Capital Ratio | 0.68 | 0.63 | 0.58 | 0.71 | 0.61 |
| Financial Leverage Ratio | 4.24 | 3.46 | 3.16 | 4.36 | 3.09 |
| Debt Service Coverage Ratio | -0.20 | -0.18 | -0.30 | -0.35 | -0.41 |
| Interest Coverage Ratio | -3.53 | -3.71 | -5.99 | -7.02 | -6.67 |
| Debt to Market Cap | 1.06 | 0.86 | 0.94 | 0.72 | 1.05 |
| Interest Debt Per Share | 21.44 | 19.51 | 18.31 | 15.19 | 13.66 |
| Net Debt to EBITDA | -17.34 | -23.04 | -12.70 | -18.46 | -15.87 |
| Profitability Margins | |||||
| Gross Profit Margin | -47.15% | -13.84% | -20.47% | -14.79% | -2.34% |
| EBIT Margin | -127.59% | -60.03% | -77.89% | -69.89% | -35.45% |
| EBITDA Margin | -69.35% | -28.41% | -44.44% | -30.22% | -13.56% |
| Operating Profit Margin | -127.59% | -65.39% | -87.58% | -91.82% | -35.42% |
| Pretax Profit Margin | -77.00% | -77.65% | -92.50% | -82.97% | -40.73% |
| Net Profit Margin | -87.15% | -77.32% | -93.24% | -82.12% | -40.52% |
| Continuous Operations Profit Margin | -86.49% | -77.64% | -92.85% | -82.97% | -40.73% |
| Net Income Per EBT | 113.18% | 99.58% | 100.80% | 98.98% | 99.50% |
| EBT Per EBIT | 60.35% | 118.74% | 105.62% | 90.36% | 114.99% |
| Return on Assets (ROA) | -5.15% | -7.93% | -9.59% | -9.64% | -8.91% |
| Return on Equity (ROE) | -21.82% | -27.48% | -30.30% | -41.98% | -27.57% |
| Return on Capital Employed (ROCE) | -10.04% | -8.29% | -11.29% | -12.77% | -8.97% |
| Return on Invested Capital (ROIC) | -7.63% | -6.89% | -9.43% | -11.36% | -8.29% |
| Return on Tangible Assets | -5.15% | -7.93% | -9.59% | -9.64% | -8.91% |
| Earnings Yield | -7.63% | -10.77% | -15.79% | -10.75% | -16.27% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.92 | 9.32 | 8.93 | 4.32 | 4.65 |
| Payables Turnover | 55.60 | 11.48 | 8.72 | 8.34 | 6.91 |
| Inventory Turnover | 31.61 | 7.07 | 5.55 | 2.88 | 6.01 |
| Fixed Asset Turnover | 0.18 | 0.29 | 0.22 | 0.14 | 0.30 |
| Asset Turnover | 0.06 | 0.10 | 0.10 | 0.12 | 0.22 |
| Working Capital Turnover Ratio | -0.37 | -0.93 | -2.20 | 2.06 | 13.07 |
| Cash Conversion Cycle | 129.99 | 59.00 | 64.80 | 167.63 | 86.44 |
| Days of Sales Outstanding | 125.00 | 39.17 | 40.89 | 84.46 | 78.54 |
| Days of Inventory Outstanding | 11.55 | 51.64 | 65.77 | 126.92 | 60.71 |
| Days of Payables Outstanding | 6.57 | 31.81 | 41.85 | 43.75 | 52.81 |
| Operating Cycle | 136.55 | 90.80 | 106.65 | 211.38 | 139.25 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.99 | -1.52 | -0.91 | -1.13 | -0.36 |
| Free Cash Flow Per Share | -1.29 | -2.80 | -3.21 | -2.43 | -1.15 |
| Dividend Paid and CapEx Coverage Ratio | -3.37 | -1.18 | -0.40 | -0.87 | -0.46 |
| Capital Expenditure Coverage Ratio | -3.37 | -1.18 | -0.40 | -0.87 | -0.46 |
| Operating Cash Flow Coverage Ratio | -0.05 | -0.08 | -0.05 | -0.08 | -0.03 |
| Operating Cash Flow to Sales Ratio | -0.60 | -0.53 | -0.32 | -0.46 | -0.08 |
| Free Cash Flow Yield | -6.78% | -13.60% | -18.78% | -12.98% | -9.57% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -13.10 | -9.24 | -6.33 | -9.30 | -6.15 |
| Price-to-Sales (P/S) Ratio | 11.42 | 7.18 | 5.91 | 7.64 | 2.49 |
| Price-to-Book (P/B) Ratio | 2.86 | 2.55 | 1.92 | 3.91 | 1.69 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -14.75 | -7.35 | -5.33 | -7.70 | -10.44 |
| Price-to-Operating Cash Flow Ratio | -19.13 | -13.59 | -18.73 | -16.55 | -33.13 |
| Price-to-Earnings Growth (PEG) Ratio | 0.37 | 0.53 | -0.18 | -3.02 | -0.27 |
| Enterprise Value Multiple | -33.81 | -48.31 | -25.99 | -43.74 | -34.23 |
| Enterprise Value | 2.50B | 2.53B | 2.10B | 2.00B | 1.37B |
| EV to EBITDA | -33.81 | -48.31 | -25.99 | -43.74 | -34.23 |
| EV to Sales | 23.45 | 13.73 | 11.55 | 13.22 | 4.64 |
| EV to Free Cash Flow | -30.29 | -14.05 | -10.42 | -13.33 | -19.47 |
| EV to Operating Cash Flow | -39.28 | -25.97 | -36.63 | -28.64 | -61.76 |
| Tangible Book Value Per Share | 6.70 | 8.12 | 8.97 | 4.84 | 7.15 |
| Shareholders’ Equity Per Share | 6.64 | 8.07 | 8.91 | 4.79 | 7.08 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.12 | 0.00 | -0.00 | 0.00 | 0.00 |
| Revenue Per Share | 1.66 | 2.87 | 2.90 | 2.45 | 4.82 |
| Net Income Per Share | -1.45 | -2.22 | -2.70 | -2.01 | -1.95 |
| Tax Burden | 1.13 | 1.00 | 1.01 | 0.99 | 0.99 |
| Interest Burden | 0.60 | 1.29 | 1.19 | 1.19 | 1.15 |
| Research & Development to Revenue | 0.26 | 0.17 | 0.18 | 0.26 | 0.14 |
| SG&A to Revenue | 0.49 | 0.35 | 0.43 | 0.51 | 0.24 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.78 | 0.68 | 0.34 | 0.56 | 0.18 |
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