Eson Precision Ind. Co., Ltd.(TW:5243)
NT$84.20+3.40 (+12.27%)
TW:5243
Eson Precision Ind. Co., Ltd. financials statements
NT$84.20
At close:+3.40 (+12.27%)
Eson Precision Ind. Co., Ltd. (5243) Ratios
Eson Precision Ind. Co., Ltd. Ratios
TW:5243's free cash flow for Q2 2026 was NT$-210.07M. For the 2026 fiscal year, TW:5243's free cash flow was decreased by NT$-292.76M and operating cash flow was NT$82.70M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.68 | 1.66 | 1.72 | 1.68 | 1.59 |
| Quick Ratio | 1.39 | 1.33 | 1.43 | 1.31 | 1.23 |
| Cash Ratio | 0.90 | 0.67 | 0.81 | 0.49 | 0.46 |
| Solvency Ratio | 0.24 | 0.22 | 0.25 | 0.27 | 0.22 |
| Operating Cash Flow Ratio | 0.44 | 0.18 | 0.63 | 0.32 | -0.08 |
| Short-Term Operating Cash Flow Coverage | 2.15 | 1.00 | 2.94 | 1.58 | -0.34 |
| Net Current Asset Value | NT$ 2.96B | NT$ 2.18B | NT$ 2.03B | NT$ 2.21B | NT$ 2.30B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.08 | 0.10 | 0.11 | 0.13 | 0.10 |
| Debt-to-Equity Ratio | 0.13 | 0.17 | 0.18 | 0.22 | 0.16 |
| Debt-to-Capital Ratio | 0.12 | 0.14 | 0.15 | 0.18 | 0.14 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.04 | 0.06 | 0.08 | 0.00 |
| Financial Leverage Ratio | 1.67 | 1.69 | 1.62 | 1.74 | 1.69 |
| Debt Service Coverage Ratio | 1.19 | 1.38 | 1.37 | 1.52 | 0.95 |
| Interest Coverage Ratio | 13.40 | 7.79 | 9.87 | 21.46 | 67.62 |
| Debt to Market Cap | 0.08 | 0.10 | 0.12 | 0.15 | 0.08 |
| Interest Debt Per Share | 6.91 | 8.23 | 8.32 | 9.18 | 5.84 |
| Net Debt to EBITDA | -2.24 | -1.16 | -1.15 | -0.37 | -0.83 |
| Profitability Margins | |||||
| Gross Profit Margin | 21.31% | 19.28% | 19.83% | 15.46% | 15.02% |
| EBIT Margin | 7.86% | 6.70% | 8.60% | 7.85% | 5.12% |
| EBITDA Margin | 12.76% | 11.37% | 13.39% | 11.82% | 8.84% |
| Operating Profit Margin | 7.86% | 5.86% | 7.48% | 5.94% | 5.16% |
| Pretax Profit Margin | 8.08% | 5.95% | 7.84% | 7.57% | 5.05% |
| Net Profit Margin | 6.14% | 4.33% | 5.17% | 5.71% | 3.85% |
| Continuous Operations Profit Margin | 6.14% | 4.33% | 5.17% | 5.71% | 3.85% |
| Net Income Per EBT | 75.97% | 72.73% | 65.89% | 75.36% | 76.30% |
| EBT Per EBIT | 102.78% | 101.57% | 104.90% | 127.44% | 97.77% |
| Return on Assets (ROA) | 5.41% | 4.37% | 5.01% | 6.68% | 4.58% |
| Return on Equity (ROE) | 9.01% | 7.41% | 8.10% | 11.64% | 7.76% |
| Return on Capital Employed (ROCE) | 10.95% | 9.10% | 10.66% | 10.91% | 10.23% |
| Return on Invested Capital (ROIC) | 7.40% | 5.99% | 6.36% | 7.36% | 6.73% |
| Return on Tangible Assets | 5.42% | 4.38% | 5.01% | 6.69% | 4.59% |
| Earnings Yield | 5.70% | 4.79% | 5.85% | 8.27% | 4.13% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.24 | 5.17 | 7.10 | 0.00 | 0.00 |
| Payables Turnover | 3.82 | 4.98 | 5.17 | 5.11 | 4.56 |
| Inventory Turnover | 6.48 | 7.17 | 8.24 | 7.21 | 6.87 |
| Fixed Asset Turnover | 2.56 | 2.67 | 2.38 | 3.26 | 3.43 |
| Asset Turnover | 0.88 | 1.01 | 0.97 | 1.17 | 1.19 |
| Working Capital Turnover Ratio | 3.79 | 4.57 | 4.03 | 5.22 | 4.30 |
| Cash Conversion Cycle | 30.52 | 48.20 | 25.05 | -20.83 | -27.00 |
| Days of Sales Outstanding | 69.64 | 70.63 | 51.42 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 56.33 | 50.89 | 44.29 | 50.63 | 53.10 |
| Days of Payables Outstanding | 95.45 | 73.32 | 70.66 | 71.47 | 80.10 |
| Operating Cycle | 125.97 | 121.52 | 95.71 | 50.63 | 53.10 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 13.05 | 4.92 | 14.33 | 8.26 | -1.92 |
| Free Cash Flow Per Share | 11.02 | 2.08 | 8.23 | 1.02 | -8.94 |
| Dividend Paid and CapEx Coverage Ratio | 3.69 | 1.11 | 1.86 | 0.96 | -0.22 |
| Capital Expenditure Coverage Ratio | 6.42 | 1.73 | 2.35 | 1.14 | -0.27 |
| Operating Cash Flow Coverage Ratio | 2.01 | 0.64 | 1.84 | 0.92 | -0.33 |
| Operating Cash Flow to Sales Ratio | 0.18 | 0.06 | 0.21 | 0.10 | -0.03 |
| Free Cash Flow Yield | 14.27% | 2.97% | 13.56% | 1.77% | -13.41% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 17.55 | 20.93 | 17.10 | 12.11 | 24.25 |
| Price-to-Sales (P/S) Ratio | 1.08 | 0.90 | 0.88 | 0.69 | 0.93 |
| Price-to-Book (P/B) Ratio | 1.58 | 1.55 | 1.39 | 1.41 | 1.88 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 7.01 | 33.66 | 7.38 | 56.56 | -7.46 |
| Price-to-Operating Cash Flow Ratio | 5.92 | 14.25 | 4.23 | 6.96 | -34.76 |
| Price-to-Earnings Growth (PEG) Ratio | 0.56 | -3.71 | -0.68 | 0.17 | 66.46 |
| Enterprise Value Multiple | 6.20 | 6.77 | 5.44 | 5.47 | 9.74 |
| Enterprise Value | 9.56B | 10.08B | 8.43B | 9.08B | 10.36B |
| EV to EBITDA | 6.20 | 6.77 | 5.44 | 5.47 | 9.74 |
| EV to Sales | 0.79 | 0.77 | 0.73 | 0.65 | 0.86 |
| EV to Free Cash Flow | 5.15 | 28.74 | 6.09 | 53.00 | -6.87 |
| EV to Operating Cash Flow | 4.35 | 12.17 | 3.49 | 6.52 | -32.05 |
| Tangible Book Value Per Share | 48.66 | 45.23 | 43.78 | 40.77 | 35.38 |
| Shareholders’ Equity Per Share | 48.82 | 45.35 | 43.81 | 40.82 | 35.46 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.24 | 0.27 | 0.34 | 0.25 | 0.24 |
| Revenue Per Share | 71.71 | 77.70 | 68.70 | 83.26 | 71.46 |
| Net Income Per Share | 4.40 | 3.36 | 3.55 | 4.75 | 2.75 |
| Tax Burden | 0.76 | 0.73 | 0.66 | 0.75 | 0.76 |
| Interest Burden | 1.03 | 0.89 | 0.91 | 0.96 | 0.99 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.02 |
| SG&A to Revenue | 0.12 | 0.12 | 0.11 | 0.09 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.97 | 1.06 | 4.04 | 1.74 | -0.53 |
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