Spectrum Electrics Corporation(TW:5381)
NT$19.30+0.70 (+3.76%)
TW:5381
Spectrum Electrics Corporation financials statements
NT$19.30
At close:+0.70 (+3.76%)
Spectrum Electrics Corporation (5381) Ratios
Spectrum Electrics Corporation Ratios
TW:5381's free cash flow for Q2 2026 was NT$237.81M. For the 2026 fiscal year, TW:5381's free cash flow was decreased by NT$-39.10M and operating cash flow was NT$276.90M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.01 | 1.81 | 0.83 | 12.08 | 16.59 |
| Quick Ratio | 0.63 | 0.96 | 0.31 | 10.43 | 14.81 |
| Cash Ratio | 0.28 | 0.50 | 0.15 | 7.68 | 9.08 |
| Solvency Ratio | 0.09 | 0.23 | 0.03 | 0.49 | 0.40 |
| Operating Cash Flow Ratio | 0.30 | 0.48 | -0.01 | 1.68 | -0.11 |
| Short-Term Operating Cash Flow Coverage | 0.43 | 1.09 | -0.03 | 14.03 | -0.94 |
| Net Current Asset Value | NT$ -1.16B | NT$ 276.61M | NT$ -764.02M | NT$ 412.36M | NT$ 613.99M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.43 | 0.20 | 0.34 | 0.05 | 0.08 |
| Debt-to-Equity Ratio | 0.93 | 0.32 | 0.95 | 0.06 | 0.08 |
| Debt-to-Capital Ratio | 0.48 | 0.24 | 0.49 | 0.06 | 0.08 |
| Long-Term Debt-to-Capital Ratio | 0.33 | 0.11 | 0.22 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.18 | 1.59 | 2.79 | 1.09 | 1.12 |
| Debt Service Coverage Ratio | 0.29 | 0.80 | 0.12 | 6.13 | 6.58 |
| Interest Coverage Ratio | 8.74 | 7.03 | 0.74 | -6.31 | 13.82 |
| Debt to Market Cap | 0.32 | 0.09 | 0.14 | 0.00 | 0.00 |
| Interest Debt Per Share | 8.10 | 3.29 | 5.84 | 0.27 | 0.34 |
| Net Debt to EBITDA | 4.70 | 0.73 | 9.48 | -6.87 | -9.14 |
| Profitability Margins | |||||
| Gross Profit Margin | 25.41% | 22.11% | 17.03% | 27.37% | 27.79% |
| EBIT Margin | 13.59% | 13.22% | 3.52% | 5.80% | 3.35% |
| EBITDA Margin | 16.35% | 15.89% | 8.15% | 11.78% | 9.13% |
| Operating Profit Margin | 14.47% | 10.99% | 1.60% | -2.68% | 2.11% |
| Pretax Profit Margin | 11.93% | 11.65% | 1.35% | 5.38% | 3.20% |
| Net Profit Margin | 7.91% | 8.56% | 0.84% | 5.36% | 3.33% |
| Continuous Operations Profit Margin | 8.76% | 9.12% | 1.13% | 5.36% | 3.33% |
| Net Income Per EBT | 66.26% | 73.44% | 61.65% | 99.68% | 104.15% |
| EBT Per EBIT | 82.44% | 106.08% | 84.44% | -200.82% | 151.88% |
| Return on Assets (ROA) | 3.53% | 6.04% | 0.29% | 1.95% | 1.60% |
| Return on Equity (ROE) | 7.70% | 9.58% | 0.81% | 2.13% | 1.79% |
| Return on Capital Employed (ROCE) | 9.10% | 10.20% | 1.09% | -1.02% | 1.06% |
| Return on Invested Capital (ROIC) | 5.19% | 6.94% | 0.63% | -1.00% | 1.04% |
| Return on Tangible Assets | 4.07% | 7.55% | 0.36% | 1.98% | 1.63% |
| Earnings Yield | 2.72% | 2.89% | 0.12% | 1.16% | 0.85% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.40 | 6.95 | 6.52 | 3.46 | 3.21 |
| Payables Turnover | 5.53 | 6.39 | 2.96 | 72.46 | 40.93 |
| Inventory Turnover | 3.05 | 2.68 | 1.12 | 3.53 | 3.69 |
| Fixed Asset Turnover | 1.23 | 3.82 | 1.81 | 7.07 | 6.39 |
| Asset Turnover | 0.45 | 0.71 | 0.35 | 0.36 | 0.48 |
| Working Capital Turnover Ratio | 6.63 | 13.31 | 15.77 | 0.58 | 0.59 |
| Cash Conversion Cycle | 121.08 | 131.48 | 258.43 | 203.87 | 203.59 |
| Days of Sales Outstanding | 67.55 | 52.56 | 55.97 | 105.60 | 113.70 |
| Days of Inventory Outstanding | 119.53 | 136.07 | 325.88 | 103.30 | 98.80 |
| Days of Payables Outstanding | 66.01 | 57.14 | 123.41 | 5.04 | 8.92 |
| Operating Cycle | 187.09 | 188.62 | 381.84 | 208.90 | 212.51 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.61 | 1.79 | -0.11 | 0.38 | -0.03 |
| Free Cash Flow Per Share | -3.07 | 1.62 | -0.16 | 0.36 | -0.05 |
| Dividend Paid and CapEx Coverage Ratio | 0.34 | 10.56 | -2.04 | 28.80 | -0.89 |
| Capital Expenditure Coverage Ratio | 0.34 | 10.56 | -2.04 | 28.80 | -0.89 |
| Operating Cash Flow Coverage Ratio | 0.20 | 0.57 | -0.02 | 1.42 | -0.07 |
| Operating Cash Flow to Sales Ratio | 0.19 | 0.16 | -0.02 | 0.21 | -0.01 |
| Free Cash Flow Yield | -12.62% | 5.01% | -0.40% | 4.37% | -0.64% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 29.28 | 34.75 | 815.32 | 86.38 | 117.60 |
| Price-to-Sales (P/S) Ratio | 2.90 | 2.96 | 6.81 | 4.63 | 3.92 |
| Price-to-Book (P/B) Ratio | 2.83 | 3.31 | 6.57 | 1.84 | 2.11 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -7.93 | 19.96 | -249.19 | 22.86 | -155.74 |
| Price-to-Operating Cash Flow Ratio | 15.07 | 18.07 | -371.15 | 22.07 | -331.64 |
| Price-to-Earnings Growth (PEG) Ratio | -2.72 | 0.02 | -16.37 | 2.51 | 0.30 |
| Enterprise Value Multiple | 22.46 | 19.36 | 93.11 | 32.44 | 33.75 |
| Enterprise Value | 8.07B | 7.18B | 9.02B | 1.24B | 1.19B |
| EV to EBITDA | 22.46 | 19.36 | 93.11 | 32.44 | 33.75 |
| EV to Sales | 3.67 | 3.08 | 7.59 | 3.82 | 3.08 |
| EV to Free Cash Flow | -10.02 | 20.75 | -277.43 | 18.87 | -122.55 |
| EV to Operating Cash Flow | 19.06 | 18.79 | -413.22 | 18.21 | -260.95 |
| Tangible Book Value Per Share | 6.35 | 6.93 | 2.86 | 4.44 | 3.91 |
| Shareholders’ Equity Per Share | 8.60 | 9.76 | 5.99 | 4.51 | 4.00 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.27 | 0.22 | 0.17 | 0.00 | -0.04 |
| Revenue Per Share | 8.37 | 10.92 | 5.78 | 1.79 | 2.15 |
| Net Income Per Share | 0.66 | 0.93 | 0.05 | 0.10 | 0.07 |
| Tax Burden | 0.66 | 0.73 | 0.62 | 1.00 | 1.04 |
| Interest Burden | 0.88 | 0.88 | 0.39 | 0.93 | 0.95 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.01 | 0.01 |
| SG&A to Revenue | 0.11 | 0.11 | 0.15 | 0.29 | 0.25 |
| Stock-Based Compensation to Revenue | 0.01 | 0.03 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.61 | 1.41 | -2.20 | 3.90 | -0.37 |
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