Giga Solar Materials Corp.(TW:3691)
NT$135.50-10.50 (-7.19%)
TW:3691
Giga Solar Materials Corp. financials statements
NT$135.50
At close:-10.50 (-7.19%)
Giga Solar Materials Corp. (3691) Ratios
Giga Solar Materials Corp. Ratios
TW:3691's free cash flow for Q2 2026 was NT$-635.63M. For the 2026 fiscal year, TW:3691's free cash flow was decreased by NT$-242.50M and operating cash flow was NT$-393.13M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.85 | 3.30 | 2.20 | 2.57 | 2.01 |
| Quick Ratio | 2.30 | 2.67 | 1.60 | 2.06 | 1.59 |
| Cash Ratio | 0.72 | 0.92 | 0.99 | 1.41 | 0.92 |
| Solvency Ratio | -0.07 | -0.03 | -0.12 | -0.06 | -0.01 |
| Operating Cash Flow Ratio | -0.03 | -1.30 | -0.23 | 0.26 | 0.30 |
| Short-Term Operating Cash Flow Coverage | -0.05 | -2.93 | -0.64 | 0.57 | 0.50 |
| Net Current Asset Value | NT$ 19.17M | NT$ 807.10M | NT$ 626.68M | NT$ 1.54B | NT$ 782.65M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.38 | 0.34 | 0.22 | 0.21 | 0.33 |
| Debt-to-Equity Ratio | 0.81 | 0.65 | 0.39 | 0.33 | 0.64 |
| Debt-to-Capital Ratio | 0.45 | 0.39 | 0.28 | 0.25 | 0.39 |
| Long-Term Debt-to-Capital Ratio | 0.35 | 0.34 | 0.21 | 0.15 | 0.24 |
| Financial Leverage Ratio | 2.13 | 1.90 | 1.73 | 1.61 | 1.93 |
| Debt Service Coverage Ratio | -0.29 | -0.35 | -0.95 | -0.18 | -0.03 |
| Interest Coverage Ratio | -5.18 | -6.21 | -18.36 | -6.25 | -3.32 |
| Debt to Market Cap | 0.59 | 0.58 | 0.29 | 0.28 | 0.26 |
| Interest Debt Per Share | 51.73 | 46.38 | 28.53 | 31.92 | 56.52 |
| Net Debt to EBITDA | -10.78 | -9.03 | -0.67 | 2.81 | -31.52 |
| Profitability Margins | |||||
| Gross Profit Margin | 8.65% | 2.41% | -9.26% | 6.68% | 5.76% |
| EBIT Margin | -11.08% | -9.71% | -36.08% | -7.35% | -4.46% |
| EBITDA Margin | -5.22% | -4.31% | -24.74% | -2.18% | -0.52% |
| Operating Profit Margin | -7.88% | -10.25% | -32.68% | -7.77% | -3.44% |
| Pretax Profit Margin | -12.61% | -12.34% | -39.68% | -9.14% | -5.69% |
| Net Profit Margin | -12.04% | -8.12% | -27.40% | -8.76% | -4.92% |
| Continuous Operations Profit Margin | -13.63% | -13.04% | -40.66% | -10.12% | -5.84% |
| Net Income Per EBT | 95.52% | 65.76% | 69.06% | 95.82% | 86.52% |
| EBT Per EBIT | 159.91% | 120.39% | 121.43% | 117.68% | 165.10% |
| Return on Assets (ROA) | -5.69% | -4.23% | -7.06% | -4.05% | -3.03% |
| Return on Equity (ROE) | -12.10% | -8.04% | -12.21% | -6.53% | -5.86% |
| Return on Capital Employed (ROCE) | -4.42% | -6.28% | -10.31% | -4.31% | -2.82% |
| Return on Invested Capital (ROIC) | -3.95% | -5.81% | -9.53% | -3.94% | -2.35% |
| Return on Tangible Assets | -5.85% | -4.34% | -7.30% | -4.19% | -3.13% |
| Earnings Yield | -9.49% | -7.29% | -9.53% | -6.17% | -2.55% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.39 | 2.23 | 3.40 | 5.83 | 5.55 |
| Payables Turnover | 18.99 | 57.19 | 10.93 | 23.53 | 114.83 |
| Inventory Turnover | 5.02 | 5.35 | 2.55 | 5.11 | 5.56 |
| Fixed Asset Turnover | 1.16 | 1.39 | 0.62 | 1.20 | 1.91 |
| Asset Turnover | 0.47 | 0.52 | 0.26 | 0.46 | 0.62 |
| Working Capital Turnover Ratio | 1.49 | 1.88 | 1.04 | 1.80 | 3.02 |
| Cash Conversion Cycle | 206.22 | 225.41 | 216.77 | 118.53 | 128.35 |
| Days of Sales Outstanding | 152.68 | 163.52 | 107.24 | 62.62 | 65.82 |
| Days of Inventory Outstanding | 72.76 | 68.27 | 142.93 | 71.42 | 65.70 |
| Days of Payables Outstanding | 19.22 | 6.38 | 33.40 | 15.51 | 3.18 |
| Operating Cycle | 225.44 | 231.79 | 250.17 | 134.04 | 131.53 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.58 | -25.93 | -5.20 | 6.47 | 12.44 |
| Free Cash Flow Per Share | -9.11 | -29.14 | -10.73 | -9.50 | 3.55 |
| Dividend Paid and CapEx Coverage Ratio | -0.07 | -8.07 | -0.95 | 0.41 | 1.17 |
| Capital Expenditure Coverage Ratio | -0.07 | -8.07 | -0.95 | 0.41 | 1.40 |
| Operating Cash Flow Coverage Ratio | -0.01 | -0.57 | -0.19 | 0.21 | 0.22 |
| Operating Cash Flow to Sales Ratio | -0.01 | -0.37 | -0.16 | 0.09 | 0.12 |
| Free Cash Flow Yield | -11.35% | -37.85% | -11.59% | -9.55% | 1.78% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -10.54 | -13.70 | -10.50 | -16.21 | -39.18 |
| Price-to-Sales (P/S) Ratio | 1.27 | 1.11 | 2.88 | 1.42 | 1.93 |
| Price-to-Book (P/B) Ratio | 1.28 | 1.10 | 1.28 | 1.06 | 2.29 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -8.81 | -2.64 | -8.63 | -10.48 | 56.33 |
| Price-to-Operating Cash Flow Ratio | -137.52 | -2.97 | -17.80 | 15.37 | 16.06 |
| Price-to-Earnings Growth (PEG) Ratio | -0.30 | 0.38 | -0.24 | -0.79 | 0.15 |
| Enterprise Value Multiple | -35.08 | -34.86 | -12.30 | -62.33 | -405.04 |
| Enterprise Value | 10.65B | 9.55B | 9.00B | 7.68B | 15.94B |
| EV to EBITDA | -35.08 | -34.86 | -12.30 | -62.33 | -405.04 |
| EV to Sales | 1.83 | 1.50 | 3.04 | 1.36 | 2.09 |
| EV to Free Cash Flow | -12.72 | -3.57 | -9.13 | -10.02 | 61.09 |
| EV to Operating Cash Flow | -198.53 | -4.01 | -18.83 | 14.71 | 17.41 |
| Tangible Book Value Per Share | 70.74 | 72.09 | 77.22 | 100.72 | 89.70 |
| Shareholders’ Equity Per Share | 62.95 | 69.78 | 72.26 | 94.07 | 87.12 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.08 | -0.06 | -0.02 | -0.11 | -0.03 |
| Revenue Per Share | 63.28 | 69.16 | 32.20 | 70.11 | 103.75 |
| Net Income Per Share | -7.62 | -5.61 | -8.82 | -6.14 | -5.10 |
| Tax Burden | 0.96 | 0.66 | 0.69 | 0.96 | 0.87 |
| Interest Burden | 1.14 | 1.27 | 1.10 | 1.24 | 1.27 |
| Research & Development to Revenue | 0.06 | 0.05 | 0.11 | 0.05 | 0.04 |
| SG&A to Revenue | 0.11 | 0.08 | 0.13 | 0.09 | 0.05 |
| Stock-Based Compensation to Revenue | -0.00 | 0.00 | 0.01 | 0.01 | 0.01 |
| Income Quality | 0.07 | 3.04 | 0.59 | -1.05 | -2.44 |
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