FocalTech Systems Co., Ltd.(TW:3545)
NT$46.05+-1.15 (+2.79%)
TW:3545
FocalTech Systems Co., Ltd. financials statements
NT$46.05
At close:+-1.15 (+2.79%)
FocalTech Systems Co., Ltd. (3545) Ratios
FocalTech Systems Co., Ltd. Ratios
TW:3545's free cash flow for Q2 2026 was NT$174.76M. For the 2026 fiscal year, TW:3545's free cash flow was decreased by NT$-83.07M and operating cash flow was NT$257.84M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.14 | 2.36 | 2.73 | 2.09 | 2.83 |
| Quick Ratio | 1.61 | 1.92 | 2.13 | 1.19 | 2.23 |
| Cash Ratio | 1.08 | 1.42 | 1.00 | 0.89 | 1.01 |
| Solvency Ratio | -0.12 | 0.10 | 0.06 | -0.15 | 0.53 |
| Operating Cash Flow Ratio | 0.12 | 0.41 | 0.73 | -0.60 | 0.78 |
| Short-Term Operating Cash Flow Coverage | 2.17 | 2.46 | 3.06 | -1.23 | 16.48 |
| Net Current Asset Value | NT$ 3.35B | NT$ 5.14B | NT$ 3.04B | NT$ 1.40B | NT$ 6.44B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.05 | 0.10 | 0.20 | 0.04 |
| Debt-to-Equity Ratio | 0.02 | 0.09 | 0.20 | 0.46 | 0.08 |
| Debt-to-Capital Ratio | 0.02 | 0.09 | 0.16 | 0.31 | 0.07 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.08 | 0.10 | 0.05 |
| Financial Leverage Ratio | 1.57 | 1.84 | 1.98 | 2.35 | 1.86 |
| Debt Service Coverage Ratio | 1.37 | 0.87 | 0.55 | -0.54 | 19.49 |
| Interest Coverage Ratio | -8.86 | 2.98 | 2.19 | -33.56 | 594.06 |
| Debt to Market Cap | 0.02 | 0.05 | 0.08 | 0.34 | 0.03 |
| Interest Debt Per Share | 1.08 | 4.78 | 9.02 | 20.17 | 5.45 |
| Net Debt to EBITDA | -13.84 | -8.17 | -3.82 | 1.00 | -0.70 |
| Profitability Margins | |||||
| Gross Profit Margin | 21.75% | 22.42% | 19.96% | 9.90% | 48.79% |
| EBIT Margin | -1.11% | 4.38% | 3.55% | -13.97% | 34.63% |
| EBITDA Margin | 2.40% | 6.14% | 5.07% | -12.49% | 34.72% |
| Operating Profit Margin | -1.11% | 1.15% | 0.90% | -13.34% | 34.25% |
| Pretax Profit Margin | -8.52% | 3.99% | 3.14% | -14.37% | 34.57% |
| Net Profit Margin | -8.29% | 3.95% | 2.67% | -14.90% | 27.80% |
| Continuous Operations Profit Margin | -8.29% | 3.91% | 2.60% | -14.90% | 27.72% |
| Net Income Per EBT | 97.30% | 98.85% | 85.01% | 103.67% | 80.40% |
| EBT Per EBIT | 767.42% | 348.22% | 347.11% | 107.69% | 100.93% |
| Return on Assets (ROA) | -7.31% | 3.08% | 1.96% | -9.27% | 24.13% |
| Return on Equity (ROE) | -11.48% | 5.67% | 3.89% | -21.84% | 44.86% |
| Return on Capital Employed (ROCE) | -1.37% | 1.30% | 0.88% | -11.99% | 39.82% |
| Return on Invested Capital (ROIC) | -1.30% | 1.18% | 0.68% | -9.87% | 32.55% |
| Return on Tangible Assets | -7.39% | 3.32% | 2.12% | -9.89% | 25.42% |
| Earnings Yield | -8.98% | 3.04% | 1.62% | -16.16% | 17.63% |
| Efficiency Ratios | |||||
| Receivables Turnover | 12.01 | 10.85 | 8.23 | 11.28 | 6.76 |
| Payables Turnover | 7.16 | 4.78 | 7.35 | 12.55 | 4.30 |
| Inventory Turnover | 4.63 | 4.38 | 4.06 | 2.03 | 2.95 |
| Fixed Asset Turnover | 4.56 | 5.75 | 5.56 | 5.15 | 8.91 |
| Asset Turnover | 0.88 | 0.78 | 0.74 | 0.62 | 0.87 |
| Working Capital Turnover Ratio | 1.95 | 1.86 | 1.85 | 1.39 | 2.63 |
| Cash Conversion Cycle | 58.19 | 40.64 | 84.58 | 183.29 | 92.98 |
| Days of Sales Outstanding | 30.38 | 33.63 | 44.36 | 32.37 | 54.03 |
| Days of Inventory Outstanding | 78.75 | 83.29 | 89.91 | 180.00 | 123.88 |
| Days of Payables Outstanding | 50.94 | 76.28 | 49.69 | 29.08 | 84.92 |
| Operating Cycle | 109.13 | 116.92 | 134.27 | 212.37 | 177.90 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.19 | 11.10 | 15.58 | -18.68 | 24.59 |
| Free Cash Flow Per Share | 0.49 | 9.54 | 14.60 | -19.77 | 18.45 |
| Dividend Paid and CapEx Coverage Ratio | 0.63 | 4.30 | 10.35 | -1.05 | 2.56 |
| Capital Expenditure Coverage Ratio | 1.29 | 7.12 | 15.80 | -17.06 | 4.01 |
| Operating Cash Flow Coverage Ratio | 2.17 | 2.46 | 1.78 | -0.94 | 4.57 |
| Operating Cash Flow to Sales Ratio | 0.04 | 0.16 | 0.24 | -0.29 | 0.23 |
| Free Cash Flow Yield | 0.95% | 10.72% | 13.58% | -33.74% | 10.76% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -11.14 | 32.96 | 61.78 | -6.19 | 5.67 |
| Price-to-Sales (P/S) Ratio | 0.92 | 1.30 | 1.65 | 0.92 | 1.58 |
| Price-to-Book (P/B) Ratio | 1.28 | 1.86 | 2.40 | 1.35 | 2.55 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 105.17 | 9.33 | 7.36 | -2.96 | 9.29 |
| Price-to-Operating Cash Flow Ratio | 23.58 | 8.02 | 6.90 | -3.14 | 6.97 |
| Price-to-Earnings Growth (PEG) Ratio | 0.04 | 0.60 | -0.52 | 0.05 | 0.01 |
| Enterprise Value Multiple | 24.59 | 12.98 | 28.71 | -6.38 | 3.84 |
| Enterprise Value | 7.06B | 11.58B | 19.73B | 10.32B | 29.31B |
| EV to EBITDA | 24.59 | 12.98 | 28.71 | -6.38 | 3.84 |
| EV to Sales | 0.59 | 0.80 | 1.45 | 0.80 | 1.33 |
| EV to Free Cash Flow | 67.30 | 5.73 | 6.50 | -2.56 | 7.85 |
| EV to Operating Cash Flow | 15.09 | 4.92 | 6.09 | -2.71 | 5.89 |
| Tangible Book Value Per Share | 39.80 | 41.17 | 38.28 | 37.06 | 61.14 |
| Shareholders’ Equity Per Share | 40.46 | 47.73 | 44.75 | 43.35 | 67.38 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.03 | 0.02 | 0.17 | -0.04 | 0.20 |
| Revenue Per Share | 56.04 | 68.56 | 65.23 | 63.57 | 108.76 |
| Net Income Per Share | -4.64 | 2.71 | 1.74 | -9.47 | 30.23 |
| Tax Burden | 0.97 | 0.99 | 0.85 | 1.04 | 0.80 |
| Interest Burden | 7.67 | 0.91 | 0.88 | 1.03 | 1.00 |
| Research & Development to Revenue | 0.18 | 0.15 | 0.13 | 0.20 | 0.11 |
| SG&A to Revenue | 0.08 | 0.07 | 0.06 | 0.08 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.03 | 0.02 |
| Income Quality | -0.47 | 4.10 | 8.96 | 2.04 | 0.65 |
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