Gudeng Precision Industrial Co., Ltd.(TW:3680)
NT$435.50+14.50 (+3.44%)
TW:3680
Gudeng Precision Industrial Co., Ltd. financials statements
NT$435.50
At close:+14.50 (+3.44%)
Gudeng Precision Industrial Co., Ltd. (3680) Ratios
Gudeng Precision Industrial Co., Ltd. Ratios
TW:3680's free cash flow for Q2 2026 was NT$-518.93M. For the 2026 fiscal year, TW:3680's free cash flow was decreased by NT$-844.82M and operating cash flow was NT$325.89M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.69 | 2.29 | 2.51 | 2.11 | 1.77 |
| Quick Ratio | 2.15 | 1.79 | 1.86 | 1.49 | 1.28 |
| Cash Ratio | 1.32 | 1.01 | 1.29 | 0.85 | 0.84 |
| Solvency Ratio | 0.12 | 0.17 | 0.17 | 0.17 | 0.11 |
| Operating Cash Flow Ratio | 0.36 | 0.23 | 0.39 | 0.32 | 0.22 |
| Short-Term Operating Cash Flow Coverage | 0.99 | 0.65 | 3.17 | 4.67 | 1.29 |
| Net Current Asset Value | NT$ -1.98B | NT$ -147.01M | NT$ 423.01M | NT$ -1.23B | NT$ -1.38B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.42 | 0.33 | 0.29 | 0.36 | 0.34 |
| Debt-to-Equity Ratio | 1.02 | 0.71 | 0.57 | 0.90 | 0.74 |
| Debt-to-Capital Ratio | 0.50 | 0.41 | 0.36 | 0.47 | 0.43 |
| Long-Term Debt-to-Capital Ratio | 0.46 | 0.35 | 0.34 | 0.46 | 0.39 |
| Financial Leverage Ratio | 2.44 | 2.13 | 2.01 | 2.51 | 2.15 |
| Debt Service Coverage Ratio | 0.95 | 1.18 | 3.07 | 5.61 | 1.57 |
| Interest Coverage Ratio | 6.26 | 10.80 | 11.89 | 23.67 | 17.68 |
| Debt to Market Cap | 0.26 | 0.15 | 0.14 | 0.19 | 0.12 |
| Interest Debt Per Share | 95.22 | 75.96 | 53.66 | 52.27 | 39.01 |
| Net Debt to EBITDA | 2.77 | 1.29 | 0.40 | 1.37 | 2.29 |
| Profitability Margins | |||||
| Gross Profit Margin | 41.88% | 44.17% | 48.02% | 48.74% | 39.66% |
| EBIT Margin | 14.91% | 25.56% | 25.26% | 28.39% | 15.58% |
| EBITDA Margin | 23.58% | 33.23% | 31.91% | 34.13% | 21.86% |
| Operating Profit Margin | 14.91% | 17.97% | 20.87% | 29.00% | 15.62% |
| Pretax Profit Margin | 16.71% | 23.89% | 23.50% | 27.29% | 14.98% |
| Net Profit Margin | 12.32% | 17.84% | 17.82% | 20.76% | 10.79% |
| Continuous Operations Profit Margin | 13.59% | 19.51% | 20.15% | 22.73% | 11.57% |
| Net Income Per EBT | 73.76% | 74.68% | 75.82% | 76.08% | 72.02% |
| EBT Per EBIT | 112.01% | 132.95% | 112.60% | 94.11% | 95.91% |
| Return on Assets (ROA) | 3.81% | 5.47% | 5.55% | 7.63% | 3.54% |
| Return on Equity (ROE) | 9.29% | 11.66% | 11.15% | 19.13% | 7.61% |
| Return on Capital Employed (ROCE) | 5.51% | 6.86% | 8.04% | 13.65% | 6.53% |
| Return on Invested Capital (ROIC) | 4.17% | 5.14% | 6.68% | 11.18% | 4.92% |
| Return on Tangible Assets | 3.87% | 5.56% | 5.67% | 7.73% | 3.61% |
| Earnings Yield | 2.40% | 2.53% | 2.79% | 4.19% | 1.24% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.58 | 4.12 | 5.38 | 4.14 | 4.96 |
| Payables Turnover | 5.94 | 5.24 | 4.80 | 4.09 | 4.37 |
| Inventory Turnover | 2.05 | 1.72 | 1.31 | 1.40 | 1.89 |
| Fixed Asset Turnover | 0.72 | 0.77 | 0.78 | 0.89 | 0.68 |
| Asset Turnover | 0.31 | 0.31 | 0.31 | 0.37 | 0.33 |
| Working Capital Turnover Ratio | 1.23 | 1.29 | 1.33 | 1.99 | 2.15 |
| Cash Conversion Cycle | 218.99 | 231.64 | 269.97 | 259.72 | 183.30 |
| Days of Sales Outstanding | 102.04 | 88.65 | 67.84 | 88.25 | 73.61 |
| Days of Inventory Outstanding | 178.38 | 212.67 | 278.12 | 260.78 | 193.18 |
| Days of Payables Outstanding | 61.43 | 69.68 | 75.99 | 89.32 | 83.48 |
| Operating Cycle | 280.43 | 301.32 | 345.96 | 349.04 | 266.79 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 13.18 | 10.20 | 13.74 | 10.06 | 5.24 |
| Free Cash Flow Per Share | -6.31 | -13.21 | -3.08 | -2.22 | -19.92 |
| Dividend Paid and CapEx Coverage Ratio | 0.48 | 0.33 | 0.56 | 0.67 | 0.17 |
| Capital Expenditure Coverage Ratio | 0.68 | 0.44 | 0.82 | 0.82 | 0.21 |
| Operating Cash Flow Coverage Ratio | 0.14 | 0.14 | 0.26 | 0.19 | 0.14 |
| Operating Cash Flow to Sales Ratio | 0.19 | 0.15 | 0.24 | 0.19 | 0.14 |
| Free Cash Flow Yield | -1.77% | -2.71% | -0.84% | -0.85% | -6.21% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 37.75 | 39.43 | 35.79 | 23.85 | 80.58 |
| Price-to-Sales (P/S) Ratio | 5.13 | 7.05 | 6.38 | 4.95 | 8.68 |
| Price-to-Book (P/B) Ratio | 3.87 | 4.61 | 3.99 | 4.56 | 6.13 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -56.38 | -36.86 | -118.84 | -118.01 | -16.10 |
| Price-to-Operating Cash Flow Ratio | 27.02 | 47.73 | 26.68 | 26.08 | 61.21 |
| Price-to-Earnings Growth (PEG) Ratio | -1.60 | 1.91 | -5.18 | 0.14 | -2.30 |
| Enterprise Value Multiple | 24.53 | 22.51 | 20.39 | 15.88 | 42.00 |
| Enterprise Value | 42.49B | 48.95B | 33.04B | 24.35B | 28.66B |
| EV to EBITDA | 24.53 | 22.51 | 20.39 | 15.88 | 42.00 |
| EV to Sales | 5.78 | 7.48 | 6.51 | 5.42 | 9.18 |
| EV to Free Cash Flow | -63.56 | -39.10 | -121.21 | -129.19 | -17.03 |
| EV to Operating Cash Flow | 30.46 | 50.62 | 27.21 | 28.55 | 64.74 |
| Tangible Book Value Per Share | 104.34 | 117.91 | 96.99 | 61.15 | 51.40 |
| Shareholders’ Equity Per Share | 92.03 | 105.67 | 91.87 | 57.52 | 52.32 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.18 | 0.14 | 0.16 | 0.21 |
| Revenue Per Share | 69.39 | 69.06 | 57.46 | 52.99 | 36.94 |
| Net Income Per Share | 8.55 | 12.32 | 10.24 | 11.00 | 3.98 |
| Tax Burden | 0.74 | 0.75 | 0.76 | 0.76 | 0.72 |
| Interest Burden | 1.12 | 0.93 | 0.93 | 0.96 | 0.96 |
| Research & Development to Revenue | 0.07 | 0.08 | 0.09 | 0.07 | 0.05 |
| SG&A to Revenue | 0.19 | 0.18 | 0.18 | 0.17 | 0.20 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.01 | 0.02 | 0.01 |
| Income Quality | 1.54 | 0.62 | 1.02 | 0.70 | 0.95 |
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