Topkey Corporation(TW:4536)
NT$151.00+2.50 (+3.42%)
TW:4536
Topkey Corporation financials statements
NT$151.00
At close:+2.50 (+3.42%)
Topkey Corporation (4536) Ratios
Topkey Corporation Ratios
TW:4536's free cash flow for Q2 2026 was NT$399.44M. For the 2026 fiscal year, TW:4536's free cash flow was decreased by NT$-104.87M and operating cash flow was NT$504.31M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.40 | 2.22 | 2.26 | 1.74 | 2.09 |
| Quick Ratio | 2.87 | 1.91 | 1.87 | 1.36 | 1.62 |
| Cash Ratio | 2.14 | 1.43 | 1.40 | 0.87 | 0.66 |
| Solvency Ratio | 0.43 | 0.32 | 0.34 | 0.34 | 0.25 |
| Operating Cash Flow Ratio | 0.86 | 0.41 | 0.90 | 0.30 | 0.24 |
| Short-Term Operating Cash Flow Coverage | 3.87 | 0.77 | 1.87 | 0.44 | 0.46 |
| Net Current Asset Value | NT$ 4.61B | NT$ 4.36B | NT$ 3.56B | NT$ 4.28B | NT$ 3.30B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.12 | 0.23 | 0.20 | 0.32 | 0.23 |
| Debt-to-Equity Ratio | 0.18 | 0.41 | 0.34 | 0.69 | 0.45 |
| Debt-to-Capital Ratio | 0.15 | 0.29 | 0.25 | 0.41 | 0.31 |
| Long-Term Debt-to-Capital Ratio | 0.08 | 0.09 | 0.07 | 0.01 | 0.01 |
| Financial Leverage Ratio | 1.48 | 1.76 | 1.71 | 2.12 | 1.99 |
| Debt Service Coverage Ratio | 2.70 | 0.85 | 1.00 | 0.60 | 0.67 |
| Interest Coverage Ratio | 25.63 | 27.22 | 18.04 | 31.84 | 48.98 |
| Debt to Market Cap | 0.09 | 0.19 | 0.15 | 0.30 | 0.16 |
| Interest Debt Per Share | 17.40 | 42.62 | 31.21 | 58.95 | 28.17 |
| Net Debt to EBITDA | -1.79 | -1.11 | -1.10 | -0.26 | -0.09 |
| Profitability Margins | |||||
| Gross Profit Margin | 35.31% | 34.89% | 32.71% | 35.40% | 30.54% |
| EBIT Margin | 18.71% | 26.34% | 22.57% | 29.78% | 17.14% |
| EBITDA Margin | 23.40% | 30.70% | 26.87% | 33.95% | 22.66% |
| Operating Profit Margin | 18.71% | 19.84% | 18.38% | 30.28% | 14.84% |
| Pretax Profit Margin | 20.66% | 25.61% | 21.55% | 28.83% | 16.83% |
| Net Profit Margin | 14.72% | 18.07% | 15.27% | 20.61% | 9.57% |
| Continuous Operations Profit Margin | 16.02% | 18.90% | 16.01% | 22.09% | 10.71% |
| Net Income Per EBT | 71.23% | 70.57% | 70.88% | 71.49% | 56.84% |
| EBT Per EBIT | 110.44% | 129.10% | 117.23% | 95.22% | 113.44% |
| Return on Assets (ROA) | 9.68% | 10.59% | 10.31% | 13.94% | 7.39% |
| Return on Equity (ROE) | 14.37% | 18.60% | 17.62% | 29.51% | 14.70% |
| Return on Capital Employed (ROCE) | 15.08% | 16.70% | 17.36% | 36.52% | 18.01% |
| Return on Invested Capital (ROIC) | 11.12% | 10.00% | 10.79% | 18.16% | 8.76% |
| Return on Tangible Assets | 9.68% | 10.59% | 10.31% | 13.94% | 7.39% |
| Earnings Yield | 8.49% | 9.22% | 8.71% | 13.60% | 6.10% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.62 | 4.42 | 0.00 | 0.00 | 0.00 |
| Payables Turnover | 11.40 | 10.57 | 15.59 | 10.71 | 9.91 |
| Inventory Turnover | 4.37 | 4.04 | 4.13 | 2.62 | 3.11 |
| Fixed Asset Turnover | 1.79 | 1.84 | 1.97 | 2.99 | 3.41 |
| Asset Turnover | 0.66 | 0.59 | 0.68 | 0.68 | 0.77 |
| Working Capital Turnover Ratio | 1.51 | 1.73 | 1.82 | 2.26 | 2.13 |
| Cash Conversion Cycle | 116.55 | 138.31 | 64.87 | 105.28 | 80.56 |
| Days of Sales Outstanding | 64.96 | 82.61 | 0.00 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 83.60 | 90.25 | 88.28 | 139.38 | 117.40 |
| Days of Payables Outstanding | 32.01 | 34.55 | 23.41 | 34.10 | 36.84 |
| Operating Cycle | 148.56 | 172.85 | 88.28 | 139.38 | 117.40 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 22.37 | 21.98 | 38.72 | 23.77 | 10.77 |
| Free Cash Flow Per Share | 17.66 | 13.96 | 22.14 | 8.00 | 4.23 |
| Dividend Paid and CapEx Coverage Ratio | 1.51 | 1.33 | 1.40 | 1.09 | 0.93 |
| Capital Expenditure Coverage Ratio | 4.75 | 2.74 | 2.33 | 1.51 | 1.65 |
| Operating Cash Flow Coverage Ratio | 1.34 | 0.53 | 1.28 | 0.41 | 0.39 |
| Operating Cash Flow to Sales Ratio | 0.24 | 0.21 | 0.38 | 0.20 | 0.11 |
| Free Cash Flow Yield | 10.94% | 6.83% | 12.37% | 4.37% | 2.82% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 10.82 | 10.84 | 11.49 | 7.35 | 16.38 |
| Price-to-Sales (P/S) Ratio | 1.73 | 1.96 | 1.75 | 1.52 | 1.57 |
| Price-to-Book (P/B) Ratio | 1.69 | 2.02 | 2.02 | 2.17 | 2.41 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 9.14 | 14.65 | 8.09 | 22.88 | 35.47 |
| Price-to-Operating Cash Flow Ratio | 7.22 | 9.30 | 4.62 | 7.70 | 13.93 |
| Price-to-Earnings Growth (PEG) Ratio | -0.52 | 0.52 | -0.31 | 0.04 | 0.73 |
| Enterprise Value Multiple | 5.62 | 5.28 | 5.43 | 4.21 | 6.83 |
| Enterprise Value | 12.10B | 15.36B | 13.51B | 15.66B | 13.46B |
| EV to EBITDA | 5.62 | 5.28 | 5.43 | 4.21 | 6.83 |
| EV to Sales | 1.32 | 1.62 | 1.46 | 1.43 | 1.55 |
| EV to Free Cash Flow | 6.94 | 12.11 | 6.72 | 21.56 | 35.04 |
| EV to Operating Cash Flow | 5.48 | 7.69 | 3.84 | 7.26 | 13.76 |
| Tangible Book Value Per Share | 99.84 | 105.82 | 92.98 | 89.44 | 65.95 |
| Shareholders’ Equity Per Share | 95.40 | 101.38 | 88.45 | 84.34 | 62.27 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.26 | 0.26 | 0.23 | 0.36 |
| Revenue Per Share | 93.15 | 104.36 | 102.03 | 120.74 | 95.70 |
| Net Income Per Share | 13.71 | 18.86 | 15.58 | 24.89 | 9.16 |
| Tax Burden | 0.71 | 0.71 | 0.71 | 0.71 | 0.57 |
| Interest Burden | 1.10 | 0.97 | 0.95 | 0.97 | 0.98 |
| Research & Development to Revenue | 0.05 | 0.05 | 0.05 | 0.04 | 0.04 |
| SG&A to Revenue | 0.11 | 0.10 | 0.09 | 0.09 | 0.10 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.63 | 0.82 | 2.48 | 0.68 | 0.67 |
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