Formosa Sumco Technology Corporation(TW:3532)
NT$303.00+1.00 (+0.33%)
TW:3532
Formosa Sumco Technology Corporation financials statements
NT$303.00
At close:+1.00 (+0.33%)
Formosa Sumco Technology Corporation (3532) Ratios
Formosa Sumco Technology Corporation Ratios
TW:3532's free cash flow for Q2 2026 was NT$2.64M. For the 2026 fiscal year, TW:3532's free cash flow was decreased by NT$-258.40M and operating cash flow was NT$261.05M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.75 | 1.69 | 1.39 | 3.37 | 6.00 |
| Quick Ratio | 1.44 | 1.11 | 0.95 | 2.70 | 4.80 |
| Cash Ratio | 0.54 | 0.75 | 0.51 | 2.07 | 3.85 |
| Solvency Ratio | 0.10 | 0.13 | 0.24 | 0.62 | 1.21 |
| Operating Cash Flow Ratio | 0.40 | 0.31 | 0.43 | 2.35 | 1.57 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.94 | 0.00 | 1891.63 | 15.89 |
| Net Current Asset Value | NT$ -17.78B | NT$ -18.03B | NT$ -12.02B | NT$ 6.42B | NT$ 11.59B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.40 | 0.40 | 0.23 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.83 | 0.86 | 0.45 | 0.00 | 0.00 |
| Debt-to-Capital Ratio | 0.45 | 0.46 | 0.31 | 0.00 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.45 | 0.44 | 0.31 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.08 | 2.15 | 1.93 | 1.45 | 1.14 |
| Debt Service Coverage Ratio | 32.63 | 1.68 | 157.88 | 940.35 | 14.58 |
| Interest Coverage Ratio | 11.21 | 9.57 | 112.63 | 7170.25 | 4283.11 |
| Debt to Market Cap | 0.55 | 0.56 | 0.18 | 0.00 | 0.00 |
| Interest Debt Per Share | 53.00 | 55.48 | 29.81 | 0.13 | 0.05 |
| Net Debt to EBITDA | 6.13 | 4.07 | 1.10 | -1.34 | -2.47 |
| Profitability Margins | |||||
| Gross Profit Margin | 14.74% | 21.43% | 33.79% | 37.68% | 20.98% |
| EBIT Margin | 8.07% | 14.48% | 29.16% | 31.63% | 14.93% |
| EBITDA Margin | 24.83% | 32.92% | 44.09% | 49.10% | 30.81% |
| Operating Profit Margin | 8.07% | 12.93% | 27.41% | 36.57% | 13.91% |
| Pretax Profit Margin | 6.31% | 13.13% | 28.92% | 36.56% | 13.90% |
| Net Profit Margin | 4.98% | 10.46% | 23.25% | 29.41% | 11.60% |
| Continuous Operations Profit Margin | 4.98% | 10.46% | 23.25% | 29.41% | 11.60% |
| Net Income Per EBT | 78.93% | 79.72% | 80.41% | 80.45% | 83.41% |
| EBT Per EBIT | 78.17% | 101.52% | 105.48% | 99.99% | 99.98% |
| Return on Assets (ROA) | 1.20% | 2.43% | 7.03% | 13.39% | 5.95% |
| Return on Equity (ROE) | 2.49% | 5.24% | 13.59% | 19.42% | 6.77% |
| Return on Capital Employed (ROCE) | 2.07% | 3.41% | 10.00% | 19.47% | 7.94% |
| Return on Invested Capital (ROIC) | 1.63% | 2.60% | 8.04% | 15.64% | 6.55% |
| Return on Tangible Assets | 1.20% | 2.43% | 7.03% | 13.39% | 5.95% |
| Earnings Yield | 1.66% | 3.42% | 5.34% | 9.14% | 1.25% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.53 | 5.81 | 4.40 | 5.28 | 5.63 |
| Payables Turnover | 17.82 | 18.01 | 20.89 | 13.77 | 17.79 |
| Inventory Turnover | 2.51 | 2.70 | 2.64 | 2.91 | 3.33 |
| Fixed Asset Turnover | 0.29 | 0.29 | 0.40 | 0.93 | 1.35 |
| Asset Turnover | 0.24 | 0.23 | 0.30 | 0.46 | 0.51 |
| Working Capital Turnover Ratio | 2.49 | 3.26 | 1.90 | 1.34 | 1.06 |
| Cash Conversion Cycle | 205.65 | 177.81 | 203.53 | 168.02 | 153.86 |
| Days of Sales Outstanding | 80.55 | 62.79 | 82.94 | 69.09 | 64.79 |
| Days of Inventory Outstanding | 145.59 | 135.28 | 138.06 | 125.44 | 109.58 |
| Days of Payables Outstanding | 20.49 | 20.26 | 17.47 | 26.52 | 20.52 |
| Operating Cycle | 226.14 | 198.07 | 221.00 | 194.53 | 174.38 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.30 | 5.04 | 9.41 | 31.59 | 9.73 |
| Free Cash Flow Per Share | -3.55 | -19.49 | -37.94 | 5.82 | 5.21 |
| Dividend Paid and CapEx Coverage Ratio | 0.38 | 0.17 | 0.17 | 1.13 | 1.46 |
| Capital Expenditure Coverage Ratio | 0.48 | 0.21 | 0.20 | 1.23 | 2.15 |
| Operating Cash Flow Coverage Ratio | 0.06 | 0.09 | 0.32 | 249.23 | 214.53 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.16 | 0.25 | 0.75 | 0.31 |
| Free Cash Flow Yield | -3.74% | -19.89% | -22.72% | 4.28% | 1.79% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 60.19 | 29.25 | 18.72 | 10.94 | 79.67 |
| Price-to-Sales (P/S) Ratio | 3.00 | 3.06 | 4.35 | 3.22 | 9.24 |
| Price-to-Book (P/B) Ratio | 1.50 | 1.53 | 2.54 | 2.12 | 5.39 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -26.77 | -5.03 | -4.40 | 23.35 | 55.71 |
| Price-to-Operating Cash Flow Ratio | 28.81 | 19.44 | 17.74 | 4.30 | 29.81 |
| Price-to-Earnings Growth (PEG) Ratio | -1.14 | -0.47 | -0.66 | 0.05 | 9.94 |
| Enterprise Value Multiple | 18.21 | 13.37 | 10.97 | 5.22 | 27.53 |
| Enterprise Value | 55.77B | 54.67B | 71.96B | 41.99B | 103.21B |
| EV to EBITDA | 18.21 | 13.37 | 10.97 | 5.22 | 27.53 |
| EV to Sales | 4.52 | 4.40 | 4.84 | 2.56 | 8.48 |
| EV to Free Cash Flow | -40.37 | -7.23 | -4.89 | 18.59 | 51.12 |
| EV to Operating Cash Flow | 43.44 | 27.96 | 19.72 | 3.43 | 27.35 |
| Tangible Book Value Per Share | 63.53 | 63.95 | 65.61 | 64.01 | 53.74 |
| Shareholders’ Equity Per Share | 63.53 | 63.96 | 65.63 | 64.03 | 53.77 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.20 | 0.20 | 0.20 | 0.17 |
| Revenue Per Share | 31.72 | 32.03 | 38.36 | 42.27 | 31.37 |
| Net Income Per Share | 1.58 | 3.35 | 8.92 | 12.43 | 3.64 |
| Tax Burden | 0.79 | 0.80 | 0.80 | 0.80 | 0.83 |
| Interest Burden | 0.78 | 0.91 | 0.99 | 1.16 | 0.93 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.07 | 0.08 | 0.06 | 0.06 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.65 | 1.20 | 0.85 | 2.04 | 2.23 |
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