CGS International, Inc.(TW:5310)
NT$23.50+-0.45 (+0.86%)
TW:5310
CGS International, Inc. financials statements
NT$23.50
At close:+-0.45 (+0.86%)
CGS International, Inc. (5310) Ratios
CGS International, Inc. Ratios
TW:5310's free cash flow for Q3 2026 was NT$-26.99M. For the 2026 fiscal year, TW:5310's free cash flow was decreased by NT$-12.60M and operating cash flow was NT$-10.52M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 25 | Dec 24 | Dec 23 | Apr 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 6.99 | 7.80 | 6.69 | 3.80 | 0.06 |
| Quick Ratio | 6.99 | 7.79 | 6.69 | 3.80 | 0.06 |
| Cash Ratio | 6.31 | 3.10 | 3.54 | 3.33 | 0.06 |
| Solvency Ratio | 1.64 | 0.36 | 0.25 | -0.42 | -2.65 |
| Operating Cash Flow Ratio | -0.49 | -0.86 | -0.90 | -0.19 | -0.38 |
| Short-Term Operating Cash Flow Coverage | -0.71 | -5.69 | -1.36 | -0.35 | -0.42 |
| Net Current Asset Value | NT$ 237.01M | NT$ 267.33M | NT$ 124.74M | NT$ 128.96M | NT$ -12.45M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.14 | 0.05 | 0.18 | 0.19 | 4.50 |
| Debt-to-Equity Ratio | 0.17 | 0.06 | 0.23 | 0.26 | -1.15 |
| Debt-to-Capital Ratio | 0.14 | 0.05 | 0.18 | 0.21 | 7.68 |
| Long-Term Debt-to-Capital Ratio | 0.05 | 0.02 | 0.10 | 0.08 | -0.32 |
| Financial Leverage Ratio | 1.21 | 1.18 | 1.26 | 1.39 | -0.26 |
| Debt Service Coverage Ratio | -1.49 | 2.63 | -1.26 | -0.76 | -33.38 |
| Interest Coverage Ratio | -23.71 | -48.74 | -29.28 | -19.63 | -5.12 |
| Debt to Market Cap | 0.03 | 0.02 | 0.06 | 0.05 | 0.02 |
| Interest Debt Per Share | 1.52 | 0.57 | 1.38 | 1.56 | 0.56 |
| Net Debt to EBITDA | 5.56 | -2.74 | 2.26 | 5.59 | -0.02 |
| Profitability Margins | |||||
| Gross Profit Margin | 1.24% | 11.23% | -67.24% | 4.15% | 29.62% |
| EBIT Margin | -3066.79% | 4608.42% | -273.90% | -221.33% | -68.08% |
| EBITDA Margin | -2900.88% | 4878.88% | -185.48% | -195.14% | -2094.66% |
| Operating Profit Margin | -1903.15% | -4415.51% | -273.90% | -221.33% | -72.20% |
| Pretax Profit Margin | 6797.16% | 4517.83% | 2.90% | -260.92% | -129.89% |
| Net Profit Margin | 6397.45% | 1845.30% | 2.90% | -260.92% | -141.88% |
| Continuous Operations Profit Margin | 6397.45% | 1845.30% | 2.90% | -260.92% | -141.88% |
| Net Income Per EBT | 94.12% | 40.84% | 100.00% | 100.00% | 109.23% |
| EBT Per EBIT | -357.15% | -102.32% | -1.06% | 117.89% | 179.91% |
| Return on Assets (ROA) | 27.98% | 4.71% | 0.16% | -13.06% | -1301.92% |
| Return on Equity (ROE) | 33.92% | 5.54% | 0.21% | -18.22% | 332.89% |
| Return on Capital Employed (ROCE) | -9.61% | -12.89% | -17.66% | -14.21% | 169.40% |
| Return on Invested Capital (ROIC) | -8.14% | -5.12% | -16.07% | -12.24% | -510.19% |
| Return on Tangible Assets | 27.98% | 4.71% | 0.16% | -13.06% | -1845.48% |
| Earnings Yield | 6.13% | 1.76% | 0.06% | -3.77% | -4.25% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.26 | 160.64 | 4.14 | 48.09 | 1.76 |
| Payables Turnover | 39.74 | 103.86 | 179.89 | 74.41 | 41.79 |
| Inventory Turnover | 0.00 | 36.35 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 1.42 | 0.29 | 3.76 | 7.80 | 34.09 |
| Asset Turnover | 0.00 | 0.00 | 0.06 | 0.05 | 9.18 |
| Working Capital Turnover Ratio | 0.01 | 0.00 | 0.09 | 0.18 | 5.64 |
| Cash Conversion Cycle | 102.69 | 8.80 | 86.04 | 2.68 | 198.52 |
| Days of Sales Outstanding | 111.88 | 2.27 | 88.06 | 7.59 | 207.25 |
| Days of Inventory Outstanding | 0.00 | 10.04 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 9.19 | 3.51 | 2.03 | 4.91 | 8.73 |
| Operating Cycle | 111.88 | 12.31 | 88.06 | 7.59 | 207.25 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.71 | -1.21 | -0.79 | -0.34 | -0.18 |
| Free Cash Flow Per Share | -0.71 | -1.21 | -0.80 | -0.35 | -0.21 |
| Dividend Paid and CapEx Coverage Ratio | 0.00 | 0.00 | -510.11 | -44.31 | -6.66 |
| Capital Expenditure Coverage Ratio | 0.00 | 0.00 | -510.11 | -44.31 | -6.66 |
| Operating Cash Flow Coverage Ratio | -0.48 | -2.21 | -0.59 | -0.22 | -0.42 |
| Operating Cash Flow to Sales Ratio | -15.05 | -42.66 | -1.87 | -0.84 | -0.20 |
| Free Cash Flow Yield | -1.44% | -4.08% | -3.68% | -1.25% | -0.70% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 16.27 | 1783.13 | 1760.16 | -26.52 | -24.34 |
| Price-to-Sales (P/S) Ratio | 1042.99 | 1046.08 | 51.01 | 69.12 | 33.39 |
| Price-to-Book (P/B) Ratio | 5.53 | 3.14 | 3.67 | 4.83 | -78.34 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -69.28 | -24.52 | -27.21 | -80.19 | -142.64 |
| Price-to-Operating Cash Flow Ratio | -69.28 | -24.52 | -27.26 | -82.00 | -164.04 |
| Price-to-Earnings Growth (PEG) Ratio | 0.00 | -17.93 | -17.40 | 1.90 | 0.31 |
| Enterprise Value Multiple | -30.39 | 18.70 | -25.25 | -29.83 | -1.62 |
| Enterprise Value | 1.20B | 747.15M | 575.21M | 678.79M | 837.56M |
| EV to EBITDA | -30.39 | 18.70 | -25.25 | -29.83 | -1.62 |
| EV to Sales | 881.66 | 912.28 | 46.83 | 58.21 | 33.84 |
| EV to Free Cash Flow | -58.56 | -21.39 | -24.98 | -67.53 | -144.60 |
| EV to Operating Cash Flow | -58.56 | -21.39 | -25.03 | -69.05 | -166.29 |
| Tangible Book Value Per Share | 8.89 | 9.43 | 5.90 | 5.77 | -0.41 |
| Shareholders’ Equity Per Share | 8.89 | 9.43 | 5.90 | 5.77 | -0.38 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.06 | 0.59 | 0.00 | 0.00 | -0.09 |
| Revenue Per Share | 0.05 | 0.03 | 0.42 | 0.40 | 0.89 |
| Net Income Per Share | 3.01 | 0.52 | 0.01 | -1.05 | -1.26 |
| Tax Burden | 0.94 | 0.41 | 1.00 | 1.00 | 1.09 |
| Interest Burden | -2.22 | 0.98 | -0.01 | 1.18 | 1.91 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 18.96 | 44.27 | 2.07 | 2.26 | 20.95 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 20.74 |
| Income Quality | -0.24 | -0.94 | -64.62 | 0.32 | 0.00 |
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