Materials Analysis Technology Inc.(TW:3587)
NT$195.50+2.50 (+1.30%)
TW:3587
Materials Analysis Technology Inc. financials statements
NT$195.50
At close:+2.50 (+1.30%)
Materials Analysis Technology Inc. (3587) Ratios
Materials Analysis Technology Inc. Ratios
TW:3587's free cash flow for Q2 2026 was NT$215.73M. For the 2026 fiscal year, TW:3587's free cash flow was decreased by NT$-171.12M and operating cash flow was NT$386.84M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.62 | 1.55 | 1.95 | 1.79 | 2.77 |
| Quick Ratio | 1.62 | 1.55 | 1.93 | 1.78 | 2.71 |
| Cash Ratio | 0.97 | 0.82 | 1.06 | 0.91 | 1.72 |
| Solvency Ratio | 0.48 | 0.53 | 0.59 | 0.45 | 0.67 |
| Operating Cash Flow Ratio | 0.70 | 0.79 | 0.98 | 0.71 | 1.55 |
| Short-Term Operating Cash Flow Coverage | 1.36 | 2.18 | 3.08 | 2.50 | 16.37 |
| Net Current Asset Value | NT$ 323.04M | NT$ -131.04M | NT$ 644.87M | NT$ -82.34M | NT$ 682.16M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.30 | 0.27 | 0.24 | 0.30 | 0.23 |
| Debt-to-Equity Ratio | 0.55 | 0.48 | 0.40 | 0.59 | 0.37 |
| Debt-to-Capital Ratio | 0.35 | 0.32 | 0.29 | 0.37 | 0.27 |
| Long-Term Debt-to-Capital Ratio | 0.16 | 0.17 | 0.17 | 0.27 | 0.21 |
| Financial Leverage Ratio | 1.81 | 1.76 | 1.67 | 1.95 | 1.63 |
| Debt Service Coverage Ratio | 1.34 | 2.29 | 2.86 | 2.81 | 12.82 |
| Interest Coverage Ratio | 10.71 | 17.52 | 23.15 | 33.97 | 49.22 |
| Debt to Market Cap | 0.18 | 0.11 | 0.10 | 0.20 | 0.10 |
| Interest Debt Per Share | 40.61 | 35.68 | 29.13 | 33.53 | 19.55 |
| Net Debt to EBITDA | 0.06 | 0.22 | -0.09 | 0.25 | -0.32 |
| Profitability Margins | |||||
| Gross Profit Margin | 28.51% | 32.90% | 35.29% | 36.91% | 35.88% |
| EBIT Margin | 10.03% | 15.40% | 18.11% | 20.36% | 21.32% |
| EBITDA Margin | 36.46% | 40.16% | 40.75% | 42.43% | 44.29% |
| Operating Profit Margin | 10.03% | 13.79% | 16.43% | 20.65% | 21.03% |
| Pretax Profit Margin | 9.94% | 14.61% | 17.40% | 19.75% | 20.89% |
| Net Profit Margin | 7.34% | 13.47% | 14.27% | 15.79% | 17.45% |
| Continuous Operations Profit Margin | 7.34% | 13.47% | 14.27% | 15.82% | 16.59% |
| Net Income Per EBT | 73.82% | 92.17% | 82.01% | 79.94% | 83.52% |
| EBT Per EBIT | 99.14% | 105.93% | 105.87% | 95.66% | 99.34% |
| Return on Assets (ROA) | 4.62% | 8.09% | 9.15% | 9.09% | 11.04% |
| Return on Equity (ROE) | 8.36% | 14.21% | 15.27% | 17.71% | 17.98% |
| Return on Capital Employed (ROCE) | 9.00% | 11.31% | 14.06% | 16.16% | 16.32% |
| Return on Invested Capital (ROIC) | 5.45% | 9.06% | 10.27% | 11.60% | 13.11% |
| Return on Tangible Assets | 4.63% | 8.09% | 9.16% | 9.10% | 11.05% |
| Earnings Yield | 3.29% | 4.19% | 4.65% | 6.68% | 6.04% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.38 | 3.79 | 3.84 | 3.09 | 3.75 |
| Payables Turnover | 27.95 | 22.53 | 15.77 | 9.82 | 20.76 |
| Inventory Turnover | 0.00 | 0.00 | 84.86 | 236.79 | 35.07 |
| Fixed Asset Turnover | 1.30 | 1.07 | 1.31 | 1.15 | 1.38 |
| Asset Turnover | 0.63 | 0.60 | 0.64 | 0.58 | 0.63 |
| Working Capital Turnover Ratio | 3.83 | 3.37 | 2.99 | 2.50 | 2.08 |
| Cash Conversion Cycle | 94.94 | 80.02 | 76.18 | 82.66 | 90.09 |
| Days of Sales Outstanding | 108.00 | 96.22 | 95.03 | 118.30 | 97.26 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 4.30 | 1.54 | 10.41 |
| Days of Payables Outstanding | 13.06 | 16.20 | 23.15 | 37.19 | 17.58 |
| Operating Cycle | 108.00 | 96.22 | 99.33 | 119.84 | 107.67 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 27.51 | 27.22 | 29.02 | 20.68 | 24.20 |
| Free Cash Flow Per Share | 11.18 | -0.16 | 9.49 | -8.57 | 8.34 |
| Dividend Paid and CapEx Coverage Ratio | 1.18 | 0.75 | 1.06 | 0.60 | 1.19 |
| Capital Expenditure Coverage Ratio | 1.68 | 0.99 | 1.49 | 0.71 | 1.53 |
| Operating Cash Flow Coverage Ratio | 0.69 | 0.78 | 1.02 | 0.62 | 1.25 |
| Operating Cash Flow to Sales Ratio | 0.33 | 0.35 | 0.38 | 0.33 | 0.45 |
| Free Cash Flow Yield | 6.03% | -0.06% | 4.08% | -5.73% | 5.38% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 30.40 | 23.93 | 21.51 | 14.96 | 16.57 |
| Price-to-Sales (P/S) Ratio | 2.23 | 3.21 | 3.07 | 2.36 | 2.89 |
| Price-to-Book (P/B) Ratio | 2.54 | 3.39 | 3.28 | 2.65 | 2.98 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 16.59 | -1541.08 | 24.50 | -17.47 | 18.60 |
| Price-to-Operating Cash Flow Ratio | 6.74 | 9.11 | 8.01 | 7.23 | 6.41 |
| Price-to-Earnings Growth (PEG) Ratio | -0.74 | -5.75 | 2.66 | 2.19 | 0.31 |
| Enterprise Value Multiple | 6.18 | 8.22 | 7.44 | 5.82 | 6.21 |
| Enterprise Value | 12.49B | 16.87B | 14.58B | 9.82B | 9.24B |
| EV to EBITDA | 6.18 | 8.22 | 7.44 | 5.82 | 6.21 |
| EV to Sales | 2.25 | 3.30 | 3.03 | 2.47 | 2.75 |
| EV to Free Cash Flow | 16.74 | -1583.15 | 24.20 | -18.26 | 17.69 |
| EV to Operating Cash Flow | 6.80 | 9.36 | 7.91 | 7.56 | 6.09 |
| Tangible Book Value Per Share | 72.82 | 73.03 | 70.71 | 56.57 | 52.17 |
| Shareholders’ Equity Per Share | 73.01 | 73.11 | 70.79 | 56.44 | 52.05 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.26 | 0.08 | 0.18 | 0.20 | 0.17 |
| Revenue Per Share | 83.09 | 77.15 | 75.76 | 63.31 | 53.64 |
| Net Income Per Share | 6.10 | 10.39 | 10.81 | 10.00 | 9.36 |
| Tax Burden | 0.74 | 0.92 | 0.82 | 0.80 | 0.84 |
| Interest Burden | 0.99 | 0.95 | 0.96 | 0.97 | 0.98 |
| Research & Development to Revenue | 0.04 | 0.06 | 0.06 | 0.06 | 0.04 |
| SG&A to Revenue | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Income Quality | 3.33 | 2.42 | 2.20 | 1.65 | 2.16 |
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