Ushine Photonics Corporation(TW:3678)
NT$44.15+0.55 (+9.15%)
TW:3678
Ushine Photonics Corporation financials statements
NT$44.15
At close:+0.55 (+9.15%)
Ushine Photonics Corporation (3678) Ratios
Ushine Photonics Corporation Ratios
TW:3678's free cash flow for Q2 2026 was NT$28.13M. For the 2026 fiscal year, TW:3678's free cash flow was decreased by NT$-32.69M and operating cash flow was NT$60.81M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.54 | 3.88 | 5.03 | 3.68 | 3.14 |
| Quick Ratio | 3.06 | 3.54 | 4.27 | 3.03 | 2.43 |
| Cash Ratio | 2.24 | 2.65 | 3.52 | 2.39 | 1.54 |
| Solvency Ratio | 0.39 | 0.32 | 0.24 | 0.65 | 0.24 |
| Operating Cash Flow Ratio | 0.80 | 0.81 | 0.69 | 1.46 | 0.98 |
| Short-Term Operating Cash Flow Coverage | 1.73 | 1.64 | 1.15 | 4.68 | 2.25 |
| Net Current Asset Value | NT$ 205.87M | NT$ 190.24M | NT$ 180.78M | NT$ 205.71M | NT$ -11.17M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.24 | 0.29 | 0.32 | 0.27 | 0.43 |
| Debt-to-Equity Ratio | 0.35 | 0.45 | 0.50 | 0.44 | 0.89 |
| Debt-to-Capital Ratio | 0.26 | 0.31 | 0.33 | 0.30 | 0.47 |
| Long-Term Debt-to-Capital Ratio | 0.20 | 0.25 | 0.28 | 0.26 | 0.43 |
| Financial Leverage Ratio | 1.48 | 1.57 | 1.58 | 1.62 | 2.08 |
| Debt Service Coverage Ratio | 1.81 | 1.54 | 1.23 | 3.87 | 1.78 |
| Interest Coverage Ratio | 18.26 | 9.22 | 1.37 | 36.10 | 11.37 |
| Debt to Market Cap | 0.21 | 0.18 | 0.19 | 0.20 | 0.53 |
| Interest Debt Per Share | 8.33 | 10.12 | 9.83 | 10.13 | 10.64 |
| Net Debt to EBITDA | -0.68 | -0.72 | -0.92 | -0.54 | 1.36 |
| Profitability Margins | |||||
| Gross Profit Margin | 37.34% | 31.89% | 30.47% | 47.37% | 30.23% |
| EBIT Margin | 23.72% | 26.53% | 16.48% | 35.81% | 15.06% |
| EBITDA Margin | 32.66% | 37.35% | 37.26% | 43.53% | 25.20% |
| Operating Profit Margin | 23.72% | 16.84% | 3.73% | 35.81% | 15.06% |
| Pretax Profit Margin | 20.69% | 24.70% | 13.77% | 40.39% | 12.77% |
| Net Profit Margin | 16.24% | 18.80% | 10.92% | 36.86% | 12.77% |
| Continuous Operations Profit Margin | 16.24% | 18.80% | 10.92% | 36.86% | 12.77% |
| Net Income Per EBT | 78.51% | 76.09% | 79.33% | 91.26% | 100.00% |
| EBT Per EBIT | 87.23% | 146.72% | 369.23% | 112.80% | 84.82% |
| Return on Assets (ROA) | 8.18% | 7.46% | 3.04% | 20.63% | 6.88% |
| Return on Equity (ROE) | 12.09% | 11.73% | 4.79% | 33.51% | 14.31% |
| Return on Capital Employed (ROCE) | 14.15% | 7.85% | 1.18% | 24.08% | 9.65% |
| Return on Invested Capital (ROIC) | 10.24% | 5.49% | 0.86% | 20.68% | 8.91% |
| Return on Tangible Assets | 8.19% | 7.47% | 3.05% | 20.72% | 6.90% |
| Earnings Yield | 7.22% | 4.78% | 1.83% | 15.25% | 8.45% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.95 | 2.98 | 3.21 | 5.23 | 4.41 |
| Payables Turnover | 11.17 | 10.69 | 17.84 | 8.04 | 7.13 |
| Inventory Turnover | 4.19 | 5.38 | 2.17 | 2.69 | 3.34 |
| Fixed Asset Turnover | 1.15 | 0.97 | 0.71 | 1.50 | 1.10 |
| Asset Turnover | 0.50 | 0.40 | 0.28 | 0.56 | 0.54 |
| Working Capital Turnover Ratio | 1.23 | 0.93 | 0.57 | 1.67 | 1.71 |
| Cash Conversion Cycle | 146.89 | 156.23 | 261.40 | 160.24 | 140.80 |
| Days of Sales Outstanding | 92.40 | 122.57 | 113.63 | 69.79 | 82.85 |
| Days of Inventory Outstanding | 87.18 | 67.79 | 168.22 | 135.81 | 109.14 |
| Days of Payables Outstanding | 32.69 | 34.13 | 20.46 | 45.37 | 51.19 |
| Operating Cycle | 179.58 | 190.36 | 281.85 | 205.61 | 191.99 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.23 | 4.14 | 2.44 | 9.05 | 3.81 |
| Free Cash Flow Per Share | 1.69 | 0.59 | 1.57 | 5.05 | 0.74 |
| Dividend Paid and CapEx Coverage Ratio | 1.13 | 0.91 | 0.73 | 1.97 | 1.24 |
| Capital Expenditure Coverage Ratio | 1.67 | 1.16 | 2.78 | 2.26 | 1.24 |
| Operating Cash Flow Coverage Ratio | 0.52 | 0.42 | 0.25 | 0.91 | 0.36 |
| Operating Cash Flow to Sales Ratio | 0.25 | 0.30 | 0.29 | 0.44 | 0.29 |
| Free Cash Flow Yield | 4.39% | 1.09% | 3.14% | 10.11% | 3.73% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 13.85 | 20.90 | 54.73 | 6.56 | 11.09 |
| Price-to-Sales (P/S) Ratio | 2.25 | 3.93 | 5.96 | 2.42 | 1.51 |
| Price-to-Book (P/B) Ratio | 1.68 | 2.45 | 2.61 | 2.20 | 1.69 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 22.80 | 91.41 | 31.81 | 9.89 | 26.80 |
| Price-to-Operating Cash Flow Ratio | 9.11 | 12.92 | 20.38 | 5.52 | 5.21 |
| Price-to-Earnings Growth (PEG) Ratio | 1.61 | 0.12 | -0.62 | 0.02 | 0.00 |
| Enterprise Value Multiple | 6.22 | 9.81 | 15.06 | 5.01 | 7.35 |
| Enterprise Value | 917.51M | 1.29B | 1.24B | 1.08B | 567.87M |
| EV to EBITDA | 6.22 | 9.81 | 15.06 | 5.01 | 7.35 |
| EV to Sales | 2.03 | 3.66 | 5.61 | 2.18 | 1.85 |
| EV to Free Cash Flow | 20.57 | 85.17 | 29.97 | 8.93 | 32.87 |
| EV to Operating Cash Flow | 8.22 | 12.04 | 19.20 | 4.98 | 6.39 |
| Tangible Book Value Per Share | 22.92 | 21.72 | 18.98 | 22.57 | 11.66 |
| Shareholders’ Equity Per Share | 22.97 | 21.80 | 19.09 | 22.73 | 11.73 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.24 | 0.21 | 0.09 | 0.00 |
| Revenue Per Share | 17.10 | 13.60 | 8.36 | 20.66 | 13.15 |
| Net Income Per Share | 2.78 | 2.56 | 0.91 | 7.62 | 1.68 |
| Tax Burden | 0.79 | 0.76 | 0.79 | 0.91 | 1.00 |
| Interest Burden | 0.87 | 0.93 | 0.84 | 1.13 | 0.85 |
| Research & Development to Revenue | 0.04 | 0.05 | 0.13 | 0.03 | 0.06 |
| SG&A to Revenue | 0.09 | 0.10 | 0.14 | 0.08 | 0.10 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 |
| Income Quality | 1.52 | 1.62 | 2.68 | 1.19 | 2.27 |
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