Shian Yih Electronic Industry Co., Ltd(TW:3531)
NT$20.55+0.15 (+5.12%)
TW:3531
Shian Yih Electronic Industry Co., Ltd financials statements
NT$20.55
At close:+0.15 (+5.12%)
Shian Yih Electronic Industry Co., Ltd (3531) Ratios
Shian Yih Electronic Industry Co., Ltd Ratios
TW:3531's free cash flow for Q2 2026 was NT$-4.47M. For the 2026 fiscal year, TW:3531's free cash flow was decreased by NT$-16.96M and operating cash flow was NT$12.49M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.93 | 4.84 | 3.86 | 2.87 | 2.51 |
| Quick Ratio | 4.45 | 4.29 | 3.21 | 2.28 | 2.01 |
| Cash Ratio | 2.71 | 3.14 | 1.76 | 1.19 | 1.06 |
| Solvency Ratio | 0.20 | 0.31 | 0.34 | 0.32 | 0.17 |
| Operating Cash Flow Ratio | 0.42 | 0.69 | 0.60 | 0.34 | 0.00 |
| Short-Term Operating Cash Flow Coverage | 1.71 | 4.76 | 5.06 | 1.54 | 0.02 |
| Net Current Asset Value | NT$ 1.58B | NT$ 1.60B | NT$ 1.58B | NT$ 1.06B | NT$ 891.01M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.05 | 0.06 | 0.07 | 0.12 | 0.16 |
| Debt-to-Equity Ratio | 0.07 | 0.08 | 0.10 | 0.18 | 0.26 |
| Debt-to-Capital Ratio | 0.06 | 0.07 | 0.09 | 0.16 | 0.20 |
| Long-Term Debt-to-Capital Ratio | 0.01 | 0.03 | 0.06 | 0.09 | 0.12 |
| Financial Leverage Ratio | 1.26 | 1.30 | 1.40 | 1.48 | 1.61 |
| Debt Service Coverage Ratio | 0.88 | 2.59 | 3.26 | 0.94 | 0.93 |
| Interest Coverage Ratio | -1.28 | -12.41 | 24.72 | 15.17 | 23.11 |
| Debt to Market Cap | 0.10 | 0.08 | 0.09 | 0.21 | 0.31 |
| Interest Debt Per Share | 2.50 | 2.54 | 3.29 | 5.78 | 7.33 |
| Net Debt to EBITDA | -8.38 | -6.32 | -2.97 | -2.24 | -2.03 |
| Profitability Margins | |||||
| Gross Profit Margin | 17.40% | 11.73% | 18.59% | 16.03% | 15.92% |
| EBIT Margin | 3.49% | 6.74% | 9.19% | 4.72% | 4.17% |
| EBITDA Margin | 9.15% | 12.46% | 13.81% | 9.13% | 8.73% |
| Operating Profit Margin | -0.22% | -2.62% | 6.20% | 4.77% | 4.23% |
| Pretax Profit Margin | 3.32% | 6.53% | 8.94% | 10.78% | 4.29% |
| Net Profit Margin | 1.39% | 5.23% | 7.14% | 8.25% | 4.10% |
| Continuous Operations Profit Margin | 1.21% | 5.22% | 6.99% | 8.23% | 3.75% |
| Net Income Per EBT | 42.03% | 80.00% | 79.89% | 76.60% | 95.64% |
| EBT Per EBIT | -1529.32% | -249.67% | 144.26% | 225.90% | 101.49% |
| Return on Assets (ROA) | 0.77% | 3.34% | 5.64% | 6.65% | 3.02% |
| Return on Equity (ROE) | 0.97% | 4.36% | 7.90% | 9.86% | 4.87% |
| Return on Capital Employed (ROCE) | -0.15% | -2.04% | 6.33% | 5.08% | 4.29% |
| Return on Invested Capital (ROIC) | -0.05% | -1.57% | 4.77% | 3.61% | 3.44% |
| Return on Tangible Assets | 0.77% | 3.35% | 5.65% | 6.66% | 3.03% |
| Earnings Yield | 1.59% | 5.12% | 7.44% | 11.52% | 6.29% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.92 | 3.69 | 3.67 | 3.40 | 3.12 |
| Payables Turnover | 5.27 | 5.14 | 4.75 | 5.71 | 4.23 |
| Inventory Turnover | 5.42 | 5.66 | 4.31 | 4.73 | 4.54 |
| Fixed Asset Turnover | 5.27 | 6.18 | 7.19 | 6.18 | 4.98 |
| Asset Turnover | 0.56 | 0.64 | 0.79 | 0.81 | 0.74 |
| Working Capital Turnover Ratio | 0.78 | 0.93 | 1.40 | 1.85 | 1.78 |
| Cash Conversion Cycle | 91.20 | 92.46 | 107.32 | 120.40 | 111.05 |
| Days of Sales Outstanding | 93.21 | 98.95 | 99.53 | 107.21 | 116.82 |
| Days of Inventory Outstanding | 67.30 | 64.52 | 84.62 | 77.09 | 80.41 |
| Days of Payables Outstanding | 69.31 | 71.00 | 76.83 | 63.90 | 86.19 |
| Operating Cycle | 160.51 | 163.47 | 184.15 | 184.30 | 197.23 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.30 | 5.04 | 5.84 | 3.79 | 0.06 |
| Free Cash Flow Per Share | 2.16 | 4.64 | 5.41 | 3.09 | -0.93 |
| Dividend Paid and CapEx Coverage Ratio | 1.59 | 2.40 | 2.41 | 2.00 | 0.03 |
| Capital Expenditure Coverage Ratio | 2.89 | 12.55 | 13.66 | 5.46 | 0.06 |
| Operating Cash Flow Coverage Ratio | 1.34 | 2.03 | 1.82 | 0.67 | 0.01 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.20 | 0.17 | 0.10 | 0.00 |
| Free Cash Flow Yield | 9.91% | 17.58% | 16.58% | 11.78% | -4.22% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 72.67 | 19.56 | 13.44 | 8.69 | 15.94 |
| Price-to-Sales (P/S) Ratio | 0.88 | 1.02 | 0.96 | 0.72 | 0.65 |
| Price-to-Book (P/B) Ratio | 0.61 | 0.85 | 1.06 | 0.86 | 0.77 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 10.10 | 5.69 | 6.03 | 8.49 | -23.71 |
| Price-to-Operating Cash Flow Ratio | 6.60 | 5.24 | 5.59 | 6.93 | 381.37 |
| Price-to-Earnings Growth (PEG) Ratio | -0.93 | -0.44 | -0.69 | 0.07 | 0.25 |
| Enterprise Value Multiple | 1.22 | 1.88 | 3.97 | 5.61 | 5.45 |
| Enterprise Value | 144.66M | 370.08M | 1.14B | 1.15B | 980.78M |
| EV to EBITDA | 1.22 | 1.88 | 3.97 | 5.61 | 5.45 |
| EV to Sales | 0.11 | 0.23 | 0.55 | 0.51 | 0.48 |
| EV to Free Cash Flow | 1.28 | 1.30 | 3.45 | 6.07 | -17.28 |
| EV to Operating Cash Flow | 0.84 | 1.20 | 3.20 | 4.96 | 277.92 |
| Tangible Book Value Per Share | 35.94 | 31.23 | 31.04 | 31.04 | 28.81 |
| Shareholders’ Equity Per Share | 35.58 | 31.00 | 30.77 | 30.67 | 28.40 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.64 | 0.20 | 0.22 | 0.24 | 0.13 |
| Revenue Per Share | 24.82 | 25.85 | 34.02 | 36.63 | 33.72 |
| Net Income Per Share | 0.35 | 1.35 | 2.43 | 3.02 | 1.38 |
| Tax Burden | 0.42 | 0.80 | 0.80 | 0.77 | 0.96 |
| Interest Burden | 0.95 | 0.97 | 0.97 | 2.28 | 1.03 |
| Research & Development to Revenue | 0.04 | 0.03 | 0.03 | 0.03 | 0.03 |
| SG&A to Revenue | 0.13 | 0.11 | 0.09 | 0.09 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 4.01 | 3.73 | 2.40 | 1.25 | 0.04 |
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