Episil Technologies Inc.(TW:3707)
NT$60.90+0.70 (+1.16%)
TW:3707
Episil Technologies Inc. financials statements
NT$60.90
At close:+0.70 (+1.16%)
Episil Technologies Inc. (3707) Ratios
Episil Technologies Inc. Ratios
TW:3707's free cash flow for Q2 2026 was NT$-151.14M. For the 2026 fiscal year, TW:3707's free cash flow was decreased by NT$-236.18M and operating cash flow was NT$85.03M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Mar 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.29 | 2.69 | 3.20 | 3.27 | 2.45 |
| Quick Ratio | 2.79 | 2.28 | 2.41 | 2.54 | 1.85 |
| Cash Ratio | 2.08 | 1.82 | 1.74 | 1.89 | 0.98 |
| Solvency Ratio | 0.02 | 0.04 | 0.18 | 0.30 | 0.25 |
| Operating Cash Flow Ratio | 0.01 | 0.11 | 0.38 | 0.69 | 0.42 |
| Short-Term Operating Cash Flow Coverage | 0.04 | 0.22 | 2.14 | 9.66 | 1.44 |
| Net Current Asset Value | NT$ 2.63B | NT$ 3.90B | NT$ 2.25B | NT$ 3.34B | NT$ 2.50B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.17 | 0.19 | 0.20 | 0.17 | 0.13 |
| Debt-to-Equity Ratio | 0.30 | 0.35 | 0.42 | 0.39 | 0.30 |
| Debt-to-Capital Ratio | 0.23 | 0.26 | 0.29 | 0.28 | 0.23 |
| Long-Term Debt-to-Capital Ratio | 0.14 | 0.06 | 0.21 | 0.21 | 0.02 |
| Financial Leverage Ratio | 1.81 | 1.85 | 2.13 | 2.23 | 2.21 |
| Debt Service Coverage Ratio | 0.25 | 0.21 | 2.22 | 8.44 | 1.44 |
| Interest Coverage Ratio | -19.89 | -17.49 | 3.03 | 33.72 | 16.51 |
| Debt to Market Cap | 0.08 | 0.12 | 0.08 | 0.06 | 0.02 |
| Interest Debt Per Share | 5.74 | 7.62 | 7.05 | 6.81 | 4.28 |
| Net Debt to EBITDA | -12.92 | -7.58 | -1.32 | -1.28 | -0.92 |
| Profitability Margins | |||||
| Gross Profit Margin | -3.30% | 0.72% | 11.43% | 19.55% | 13.62% |
| EBIT Margin | -12.05% | -5.56% | 3.14% | 14.83% | 7.12% |
| EBITDA Margin | 2.47% | 6.66% | 13.15% | 22.11% | 16.05% |
| Operating Profit Margin | -15.07% | -10.97% | 1.92% | 12.42% | 6.68% |
| Pretax Profit Margin | -12.80% | -6.18% | 2.54% | 14.49% | 6.71% |
| Net Profit Margin | -13.14% | -9.03% | 0.95% | 9.25% | 3.19% |
| Continuous Operations Profit Margin | -12.99% | -7.11% | 1.89% | 12.43% | 5.32% |
| Net Income Per EBT | 102.60% | 146.03% | 37.29% | 63.81% | 47.55% |
| EBT Per EBIT | 84.94% | 56.37% | 132.64% | 116.69% | 100.48% |
| Return on Assets (ROA) | -5.88% | -3.78% | 0.57% | 6.39% | 2.35% |
| Return on Equity (ROE) | -10.66% | -6.99% | 1.21% | 14.22% | 5.19% |
| Return on Capital Employed (ROCE) | -7.94% | -5.87% | 1.39% | 10.66% | 6.54% |
| Return on Invested Capital (ROIC) | -7.57% | -5.14% | 1.01% | 8.99% | 4.73% |
| Return on Tangible Assets | -5.90% | -3.79% | 0.57% | 6.42% | 2.36% |
| Earnings Yield | -3.80% | -3.05% | 0.28% | 2.92% | 0.51% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.91 | 5.44 | 5.89 | 6.11 | 4.48 |
| Payables Turnover | 14.02 | 13.52 | 17.62 | 12.87 | 9.88 |
| Inventory Turnover | 6.21 | 4.68 | 3.94 | 3.88 | 4.32 |
| Fixed Asset Turnover | 0.93 | 1.08 | 1.54 | 2.27 | 2.28 |
| Asset Turnover | 0.45 | 0.42 | 0.60 | 0.69 | 0.74 |
| Working Capital Turnover Ratio | 1.21 | 1.21 | 1.40 | 1.92 | 2.58 |
| Cash Conversion Cycle | 106.98 | 118.12 | 134.00 | 125.43 | 129.05 |
| Days of Sales Outstanding | 74.28 | 67.13 | 61.96 | 59.79 | 81.43 |
| Days of Inventory Outstanding | 58.74 | 77.97 | 92.76 | 94.00 | 84.58 |
| Days of Payables Outstanding | 26.04 | 26.99 | 20.71 | 28.35 | 36.96 |
| Operating Cycle | 133.02 | 145.11 | 154.71 | 153.79 | 166.01 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.05 | 0.97 | 2.28 | 5.19 | 3.21 |
| Free Cash Flow Per Share | -4.09 | -3.09 | -2.12 | 1.69 | 2.17 |
| Dividend Paid and CapEx Coverage Ratio | 0.01 | 0.24 | 0.42 | 1.35 | 3.10 |
| Capital Expenditure Coverage Ratio | 0.01 | 0.24 | 0.52 | 1.48 | 3.10 |
| Operating Cash Flow Coverage Ratio | 0.01 | 0.13 | 0.33 | 0.77 | 0.77 |
| Operating Cash Flow to Sales Ratio | 0.00 | 0.06 | 0.11 | 0.19 | 0.14 |
| Free Cash Flow Yield | -7.90% | -6.21% | -2.93% | 2.00% | 1.52% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -26.29 | -32.88 | 360.50 | 34.25 | 195.89 |
| Price-to-Sales (P/S) Ratio | 3.45 | 2.96 | 3.40 | 3.16 | 6.26 |
| Price-to-Book (P/B) Ratio | 2.80 | 2.29 | 4.35 | 4.87 | 10.17 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -12.66 | -16.09 | -34.08 | 49.94 | 65.76 |
| Price-to-Operating Cash Flow Ratio | 990.45 | 51.22 | 31.62 | 16.29 | 44.55 |
| Price-to-Earnings Growth (PEG) Ratio | -0.86 | 0.04 | -3.92 | 0.14 | -1.36 |
| Enterprise Value Multiple | 126.67 | 36.82 | 24.50 | 13.04 | 38.07 |
| Enterprise Value | 18.07B | 14.28B | 22.82B | 25.60B | 44.41B |
| EV to EBITDA | 126.67 | 36.82 | 24.50 | 13.04 | 38.07 |
| EV to Sales | 3.13 | 2.45 | 3.22 | 2.88 | 6.11 |
| EV to Free Cash Flow | -11.48 | -13.34 | -32.34 | 45.49 | 64.21 |
| EV to Operating Cash Flow | 898.80 | 42.47 | 30.01 | 14.84 | 43.51 |
| Tangible Book Value Per Share | 23.74 | 27.62 | 22.55 | 23.88 | 19.88 |
| Shareholders’ Equity Per Share | 18.48 | 21.67 | 16.57 | 17.38 | 14.07 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.01 | -0.15 | 0.24 | 0.14 | 0.21 |
| Revenue Per Share | 15.00 | 16.78 | 21.23 | 26.73 | 22.86 |
| Net Income Per Share | -1.97 | -1.51 | 0.20 | 2.47 | 0.73 |
| Tax Burden | 1.03 | 1.46 | 0.37 | 0.64 | 0.48 |
| Interest Burden | 1.06 | 1.11 | 0.81 | 0.98 | 0.94 |
| Research & Development to Revenue | 0.04 | 0.04 | 0.03 | 0.02 | 0.02 |
| SG&A to Revenue | 0.08 | 0.08 | 0.06 | 0.06 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.03 | -0.93 | 11.34 | 1.34 | 2.09 |
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