Etrend Hightech Corp.(TW:3567)
NT$24.00+0.35 (+3.00%)
TW:3567
Etrend Hightech Corp. financials statements
NT$24.00
At close:+0.35 (+3.00%)
Etrend Hightech Corp. (3567) Ratios
Etrend Hightech Corp. Ratios
TW:3567's free cash flow for Q2 2026 was NT$5.13M. For the 2026 fiscal year, TW:3567's free cash flow was decreased by NT$-13.11M and operating cash flow was NT$18.24M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 7.01 | 6.57 | 3.72 | 3.02 | 1.53 |
| Quick Ratio | 7.01 | 6.57 | 3.72 | 3.02 | 1.53 |
| Cash Ratio | 4.14 | 4.11 | 2.00 | 1.71 | 0.50 |
| Solvency Ratio | 2.18 | 2.79 | 2.29 | 1.60 | 0.94 |
| Operating Cash Flow Ratio | 2.47 | 3.16 | 2.29 | 3.09 | 1.51 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 28.18 | 6.11 |
| Net Current Asset Value | NT$ 195.06M | NT$ 199.52M | NT$ 170.33M | NT$ 77.58M | NT$ -9.23M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.06 | 0.13 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.00 | 0.07 | 0.17 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.07 | 0.14 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.05 | 0.10 |
| Financial Leverage Ratio | 1.07 | 1.07 | 1.12 | 1.17 | 1.34 |
| Debt Service Coverage Ratio | 1684.40 | 1705.18 | 308.16 | 20.25 | 5.84 |
| Interest Coverage Ratio | 801.04 | 928.41 | 219.33 | 93.15 | 467.60 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.05 | 0.07 |
| Interest Debt Per Share | 0.05 | 0.06 | 0.08 | 1.27 | 2.93 |
| Net Debt to EBITDA | -1.41 | -1.07 | -0.66 | -0.34 | 0.17 |
| Profitability Margins | |||||
| Gross Profit Margin | 30.78% | 37.04% | 43.87% | 37.60% | 40.86% |
| EBIT Margin | 15.11% | 25.10% | 31.76% | 24.74% | 28.01% |
| EBITDA Margin | 35.01% | 45.05% | 49.58% | 46.68% | 47.47% |
| Operating Profit Margin | 15.11% | 21.84% | 30.96% | 27.23% | 29.57% |
| Pretax Profit Margin | 16.11% | 25.07% | 31.62% | 26.94% | 29.51% |
| Net Profit Margin | 12.86% | 20.14% | 25.54% | 21.75% | 23.92% |
| Continuous Operations Profit Margin | 12.86% | 20.14% | 25.54% | 21.75% | 23.92% |
| Net Income Per EBT | 79.83% | 80.33% | 80.77% | 80.75% | 81.07% |
| EBT Per EBIT | 106.66% | 114.79% | 102.13% | 98.93% | 99.79% |
| Return on Assets (ROA) | 5.85% | 9.77% | 14.45% | 11.49% | 13.23% |
| Return on Equity (ROE) | 6.28% | 10.50% | 16.18% | 13.43% | 17.76% |
| Return on Capital Employed (ROCE) | 7.27% | 11.24% | 19.33% | 15.71% | 19.45% |
| Return on Invested Capital (ROIC) | 5.79% | 9.01% | 15.59% | 12.54% | 15.05% |
| Return on Tangible Assets | 5.85% | 10.14% | 14.96% | 11.69% | 13.43% |
| Earnings Yield | 4.22% | 6.14% | 7.12% | 9.77% | 8.05% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.60 | 4.42 | 4.28 | 5.89 | 3.88 |
| Payables Turnover | 32.82 | 40.36 | 23.11 | 26.24 | 16.36 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 0.78 | 0.82 | 0.92 | 0.74 | 0.78 |
| Asset Turnover | 0.45 | 0.48 | 0.57 | 0.53 | 0.55 |
| Working Capital Turnover Ratio | 1.37 | 1.62 | 2.67 | 3.97 | 4.27 |
| Cash Conversion Cycle | 90.40 | 73.46 | 69.41 | 48.02 | 71.77 |
| Days of Sales Outstanding | 101.52 | 82.50 | 85.20 | 61.93 | 94.08 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 11.12 | 9.04 | 15.79 | 13.91 | 22.31 |
| Operating Cycle | 101.52 | 82.50 | 85.20 | 61.93 | 94.08 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.47 | 3.46 | 4.46 | 5.37 | 5.61 |
| Free Cash Flow Per Share | 1.45 | 3.18 | 4.30 | 4.37 | -1.85 |
| Dividend Paid and CapEx Coverage Ratio | 0.87 | 1.16 | 1.97 | 1.49 | 0.59 |
| Capital Expenditure Coverage Ratio | 2.41 | 12.34 | 27.05 | 5.38 | 0.75 |
| Operating Cash Flow Coverage Ratio | 48.73 | 62.63 | 68.92 | 4.34 | 1.92 |
| Operating Cash Flow to Sales Ratio | 0.30 | 0.37 | 0.38 | 0.49 | 0.43 |
| Free Cash Flow Yield | 5.73% | 10.47% | 10.16% | 18.10% | -4.82% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 23.77 | 16.26 | 14.05 | 10.23 | 12.41 |
| Price-to-Sales (P/S) Ratio | 3.04 | 3.28 | 3.59 | 2.23 | 2.97 |
| Price-to-Book (P/B) Ratio | 1.49 | 1.71 | 2.27 | 1.37 | 2.21 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 17.44 | 9.55 | 9.84 | 5.52 | -20.75 |
| Price-to-Operating Cash Flow Ratio | 10.21 | 8.78 | 9.48 | 4.50 | 6.84 |
| Price-to-Earnings Growth (PEG) Ratio | -0.55 | -0.43 | 0.51 | -0.43 | 0.39 |
| Enterprise Value Multiple | 7.29 | 6.22 | 6.58 | 4.43 | 6.43 |
| Enterprise Value | 717.21M | 881.01M | 1.30B | 761.38M | 1.34B |
| EV to EBITDA | 7.29 | 6.22 | 6.58 | 4.43 | 6.43 |
| EV to Sales | 2.55 | 2.80 | 3.26 | 2.07 | 3.05 |
| EV to Free Cash Flow | 14.62 | 8.15 | 8.94 | 5.13 | -21.32 |
| EV to Operating Cash Flow | 8.56 | 7.49 | 8.61 | 4.18 | 7.03 |
| Tangible Book Value Per Share | 16.96 | 17.07 | 17.89 | 17.23 | 17.02 |
| Shareholders’ Equity Per Share | 16.96 | 17.77 | 18.60 | 17.58 | 17.38 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.20 | 0.19 | 0.19 | 0.19 |
| Revenue Per Share | 8.28 | 9.26 | 11.78 | 10.85 | 12.90 |
| Net Income Per Share | 1.06 | 1.87 | 3.01 | 2.36 | 3.09 |
| Tax Burden | 0.80 | 0.80 | 0.81 | 0.81 | 0.81 |
| Interest Burden | 1.07 | 1.00 | 1.00 | 1.09 | 1.05 |
| Research & Development to Revenue | 0.03 | 0.02 | 0.02 | 0.02 | 0.02 |
| SG&A to Revenue | 0.14 | 0.13 | 0.11 | 0.11 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.32 | 1.49 | 1.20 | 1.84 | 1.47 |
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