United Recommend International Co., Ltd.(TW:5321)
NT$57.20+0.80 (+1.42%)
TW:5321
United Recommend International Co., Ltd. financials statements
NT$57.20
At close:+0.80 (+1.42%)
United Recommend International Co., Ltd. (5321) Ratios
United Recommend International Co., Ltd. Ratios
TW:5321's free cash flow for Q2 2026 was NT$8.85M. For the 2026 fiscal year, TW:5321's free cash flow was decreased by NT$-27.51M and operating cash flow was NT$36.36M. See a summary of the company’s cash flow.
| Ratios | Mar 26 | Mar 25 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.77 | 0.88 | 0.91 | 0.88 | 0.93 |
| Quick Ratio | 0.55 | 0.60 | 0.63 | 0.62 | 0.68 |
| Cash Ratio | 0.31 | 0.30 | 0.34 | 0.32 | 0.35 |
| Solvency Ratio | 0.09 | 0.08 | 0.07 | 0.11 | 0.08 |
| Operating Cash Flow Ratio | 0.20 | 0.09 | 0.16 | 0.15 | 0.18 |
| Short-Term Operating Cash Flow Coverage | 0.29 | 0.15 | 0.30 | 0.27 | 0.32 |
| Net Current Asset Value | NT$ -2.51B | NT$ -1.95B | NT$ -1.61B | NT$ -808.60M | NT$ -720.25M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.74 | 0.67 | 0.63 | 0.50 | 0.51 |
| Debt-to-Equity Ratio | 4.86 | 3.92 | 3.37 | 2.54 | 3.10 |
| Debt-to-Capital Ratio | 0.83 | 0.80 | 0.77 | 0.72 | 0.76 |
| Long-Term Debt-to-Capital Ratio | 0.52 | 0.58 | 0.50 | 0.41 | 0.51 |
| Financial Leverage Ratio | 6.61 | 5.88 | 5.35 | 5.10 | 6.03 |
| Debt Service Coverage Ratio | 0.30 | 0.33 | 0.32 | 0.33 | 0.30 |
| Interest Coverage Ratio | 1.19 | 1.44 | 3.47 | 12.03 | 10.99 |
| Debt to Market Cap | 1.20 | 0.69 | 0.39 | 0.69 | 0.50 |
| Interest Debt Per Share | 71.27 | 58.56 | 48.64 | 36.14 | 38.07 |
| Net Debt to EBITDA | 5.89 | 5.53 | 5.51 | 2.56 | 2.90 |
| Profitability Margins | |||||
| Gross Profit Margin | 51.10% | 45.57% | 37.79% | 36.85% | 35.62% |
| EBIT Margin | 4.51% | 4.60% | 6.41% | 10.30% | 9.32% |
| EBITDA Margin | 17.95% | 13.11% | 10.90% | 13.63% | 12.58% |
| Operating Profit Margin | 4.51% | 3.67% | 5.18% | 10.38% | 9.36% |
| Pretax Profit Margin | 1.75% | 2.06% | 4.92% | 9.43% | 8.47% |
| Net Profit Margin | -0.51% | 0.05% | 2.52% | 5.83% | 3.99% |
| Continuous Operations Profit Margin | 0.49% | 1.01% | 3.68% | 7.40% | 6.05% |
| Net Income Per EBT | -28.95% | 2.29% | 51.23% | 61.76% | 47.07% |
| EBT Per EBIT | 38.70% | 56.16% | 94.98% | 90.89% | 90.47% |
| Return on Assets (ROA) | -0.29% | 0.04% | 2.04% | 5.23% | 3.46% |
| Return on Equity (ROE) | -1.90% | 0.21% | 10.93% | 26.67% | 20.86% |
| Return on Capital Employed (ROCE) | 4.51% | 4.79% | 7.29% | 21.88% | 18.98% |
| Return on Invested Capital (ROIC) | 0.79% | 1.55% | 3.71% | 10.33% | 8.75% |
| Return on Tangible Assets | -0.30% | 0.04% | 2.14% | 5.57% | 3.74% |
| Earnings Yield | -0.75% | 0.05% | 1.88% | 7.84% | 3.55% |
| Efficiency Ratios | |||||
| Receivables Turnover | 23.06 | 15.02 | 21.66 | 9.94 | 7.68 |
| Payables Turnover | 5.69 | 6.02 | 6.63 | 5.01 | 4.96 |
| Inventory Turnover | 2.94 | 3.44 | 4.25 | 3.81 | 3.90 |
| Fixed Asset Turnover | 0.96 | 1.37 | 1.52 | 2.29 | 2.55 |
| Asset Turnover | 0.57 | 0.75 | 0.81 | 0.90 | 0.87 |
| Working Capital Turnover Ratio | -7.63 | -16.99 | -15.83 | -16.86 | -27.30 |
| Cash Conversion Cycle | 75.82 | 69.92 | 47.72 | 59.69 | 67.41 |
| Days of Sales Outstanding | 15.83 | 24.30 | 16.85 | 36.72 | 47.54 |
| Days of Inventory Outstanding | 124.10 | 106.25 | 85.95 | 95.76 | 93.48 |
| Days of Payables Outstanding | 64.11 | 60.62 | 55.08 | 72.80 | 73.62 |
| Operating Cycle | 139.93 | 130.55 | 102.80 | 132.49 | 141.02 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 8.07 | 3.21 | 5.23 | 6.27 | 7.36 |
| Free Cash Flow Per Share | 3.57 | -6.01 | 1.90 | 0.39 | 2.09 |
| Dividend Paid and CapEx Coverage Ratio | 1.67 | 0.32 | 1.35 | 0.86 | 1.30 |
| Capital Expenditure Coverage Ratio | 1.79 | 0.35 | 1.57 | 1.07 | 1.40 |
| Operating Cash Flow Coverage Ratio | 0.12 | 0.06 | 0.11 | 0.18 | 0.20 |
| Operating Cash Flow to Sales Ratio | 0.15 | 0.05 | 0.09 | 0.10 | 0.12 |
| Free Cash Flow Yield | 9.87% | -9.88% | 2.30% | 0.83% | 2.94% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -133.89 | 2036.79 | 53.17 | 12.74 | 32.29 |
| Price-to-Sales (P/S) Ratio | 0.68 | 0.96 | 1.34 | 0.74 | 1.12 |
| Price-to-Book (P/B) Ratio | 2.54 | 4.19 | 5.82 | 3.40 | 5.87 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 10.13 | -10.12 | 43.46 | 120.80 | 33.98 |
| Price-to-Operating Cash Flow Ratio | 4.48 | 18.98 | 15.77 | 7.60 | 9.65 |
| Price-to-Earnings Growth (PEG) Ratio | 0.13 | -20.77 | -0.91 | 0.18 | -0.18 |
| Enterprise Value Multiple | 9.66 | 12.83 | 17.83 | 8.02 | 11.82 |
| Enterprise Value | 4.93B | 5.69B | 6.35B | 3.47B | 4.05B |
| EV to EBITDA | 9.66 | 12.83 | 17.83 | 8.02 | 11.82 |
| EV to Sales | 1.73 | 1.68 | 1.94 | 1.09 | 1.49 |
| EV to Free Cash Flow | 25.95 | -17.79 | 62.92 | 177.60 | 45.05 |
| EV to Operating Cash Flow | 11.47 | 33.35 | 22.84 | 11.17 | 12.79 |
| Tangible Book Value Per Share | 12.88 | 13.50 | 13.10 | 14.78 | 12.02 |
| Shareholders’ Equity Per Share | 14.24 | 14.53 | 14.15 | 14.01 | 12.10 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.72 | 0.51 | 0.25 | 0.15 | 0.19 |
| Revenue Per Share | 53.39 | 63.61 | 61.39 | 64.14 | 63.32 |
| Net Income Per Share | -0.27 | 0.03 | 1.55 | 3.74 | 2.52 |
| Tax Burden | -0.29 | 0.02 | 0.51 | 0.62 | 0.47 |
| Interest Burden | 0.39 | 0.45 | 0.77 | 0.92 | 0.91 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.01 | 0.01 |
| SG&A to Revenue | 0.47 | 0.42 | 0.32 | 0.28 | 0.27 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 8.66 | 2.45 | 3.38 | 1.04 | 1.37 |
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