Taiwan Semiconductor Co., Ltd.(TW:5425)
NT$81.70+2.50 (+3.16%)
TW:5425
Taiwan Semiconductor Co., Ltd. financials statements
NT$81.70
At close:+2.50 (+3.16%)
Taiwan Semiconductor Co., Ltd. (5425) Ratios
Taiwan Semiconductor Co., Ltd. Ratios
TW:5425's free cash flow for Q2 2026 was NT$-47.46M. For the 2026 fiscal year, TW:5425's free cash flow was decreased by NT$-137.52M and operating cash flow was NT$90.06M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.25 | 2.04 | 1.98 | 2.07 | 2.06 |
| Quick Ratio | 1.52 | 1.37 | 1.29 | 1.41 | 1.49 |
| Cash Ratio | 0.68 | 0.61 | 0.69 | 0.67 | 0.63 |
| Solvency Ratio | 0.16 | 0.14 | 0.25 | 0.41 | 0.33 |
| Operating Cash Flow Ratio | 0.49 | 0.28 | 0.52 | 0.41 | 0.46 |
| Short-Term Operating Cash Flow Coverage | 1.33 | 0.62 | 1.31 | 1.23 | 2.02 |
| Net Current Asset Value | NT$ 1.53B | NT$ 1.14B | NT$ 2.82B | NT$ 3.58B | NT$ 2.11B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.27 | 0.29 | 0.17 | 0.17 | 0.17 |
| Debt-to-Equity Ratio | 0.75 | 0.81 | 0.38 | 0.38 | 0.40 |
| Debt-to-Capital Ratio | 0.43 | 0.45 | 0.28 | 0.28 | 0.28 |
| Long-Term Debt-to-Capital Ratio | 0.29 | 0.28 | 0.10 | 0.12 | 0.17 |
| Financial Leverage Ratio | 2.77 | 2.76 | 2.27 | 2.26 | 2.28 |
| Debt Service Coverage Ratio | 1.14 | 0.75 | 1.18 | 1.72 | 2.23 |
| Interest Coverage Ratio | 8.47 | 10.61 | 21.49 | 75.51 | 60.03 |
| Debt to Market Cap | 0.40 | 0.42 | 0.12 | 0.16 | 0.13 |
| Interest Debt Per Share | 24.44 | 25.87 | 12.15 | 12.63 | 11.30 |
| Net Debt to EBITDA | 0.82 | 1.12 | -0.15 | -0.12 | 0.03 |
| Profitability Margins | |||||
| Gross Profit Margin | 29.46% | 28.56% | 30.74% | 34.10% | 31.32% |
| EBIT Margin | 8.96% | 9.76% | 13.14% | 19.47% | 14.49% |
| EBITDA Margin | 15.19% | 16.68% | 19.90% | 25.41% | 21.53% |
| Operating Profit Margin | 8.29% | 8.48% | 12.10% | 19.47% | 15.03% |
| Pretax Profit Margin | 7.98% | 8.96% | 12.57% | 19.21% | 14.78% |
| Net Profit Margin | 2.84% | 3.13% | 4.92% | 13.88% | 10.49% |
| Continuous Operations Profit Margin | 6.20% | 6.03% | 8.96% | 13.88% | 10.49% |
| Net Income Per EBT | 35.56% | 34.92% | 39.10% | 72.23% | 70.95% |
| EBT Per EBIT | 96.32% | 105.66% | 103.92% | 98.68% | 98.33% |
| Return on Assets (ROA) | 2.40% | 2.15% | 4.10% | 11.95% | 8.64% |
| Return on Equity (ROE) | 6.67% | 5.95% | 9.29% | 27.00% | 19.67% |
| Return on Capital Employed (ROCE) | 9.31% | 7.96% | 13.97% | 23.74% | 16.95% |
| Return on Invested Capital (ROIC) | 6.39% | 4.57% | 8.58% | 14.95% | 10.99% |
| Return on Tangible Assets | 2.80% | 2.53% | 4.58% | 12.98% | 9.48% |
| Earnings Yield | 4.06% | 3.52% | 3.16% | 11.79% | 7.07% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.24 | 4.29 | 5.67 | 5.02 | 4.37 |
| Payables Turnover | 7.64 | 7.71 | 7.46 | 6.27 | 5.41 |
| Inventory Turnover | 3.32 | 2.73 | 3.02 | 2.95 | 3.70 |
| Fixed Asset Turnover | 3.62 | 2.90 | 3.17 | 3.33 | 2.76 |
| Asset Turnover | 0.85 | 0.69 | 0.83 | 0.86 | 0.82 |
| Working Capital Turnover Ratio | 2.87 | 2.75 | 2.78 | 3.05 | 3.53 |
| Cash Conversion Cycle | 131.93 | 171.37 | 136.24 | 138.03 | 114.64 |
| Days of Sales Outstanding | 69.70 | 85.11 | 64.33 | 72.66 | 83.53 |
| Days of Inventory Outstanding | 109.98 | 133.61 | 120.83 | 123.57 | 98.61 |
| Days of Payables Outstanding | 47.75 | 47.35 | 48.92 | 58.21 | 67.50 |
| Operating Cycle | 179.68 | 218.72 | 185.16 | 196.23 | 182.14 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 10.59 | 6.57 | 10.18 | 8.83 | 8.02 |
| Free Cash Flow Per Share | 7.86 | 4.59 | 8.93 | 6.20 | 5.16 |
| Dividend Paid and CapEx Coverage Ratio | 2.22 | 1.65 | 1.58 | 1.72 | 1.84 |
| Capital Expenditure Coverage Ratio | 3.87 | 3.33 | 4.14 | 3.36 | 2.81 |
| Operating Cash Flow Coverage Ratio | 0.45 | 0.26 | 0.86 | 0.71 | 0.72 |
| Operating Cash Flow to Sales Ratio | 0.14 | 0.11 | 0.17 | 0.14 | 0.15 |
| Free Cash Flow Yield | 15.23% | 8.63% | 9.76% | 8.35% | 6.57% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 24.69 | 28.45 | 31.66 | 8.48 | 14.14 |
| Price-to-Sales (P/S) Ratio | 0.70 | 0.89 | 1.56 | 1.18 | 1.48 |
| Price-to-Book (P/B) Ratio | 1.64 | 1.69 | 2.94 | 2.29 | 2.78 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.57 | 11.59 | 10.25 | 11.97 | 15.23 |
| Price-to-Operating Cash Flow Ratio | 4.87 | 8.10 | 8.99 | 8.41 | 9.81 |
| Price-to-Earnings Growth (PEG) Ratio | 2.10 | -0.81 | -0.47 | 0.15 | 0.45 |
| Enterprise Value Multiple | 5.42 | 6.44 | 7.67 | 4.51 | 6.91 |
| Enterprise Value | 14.79B | 15.93B | 22.31B | 17.97B | 19.61B |
| EV to EBITDA | 5.42 | 6.44 | 7.67 | 4.51 | 6.91 |
| EV to Sales | 0.82 | 1.07 | 1.53 | 1.15 | 1.49 |
| EV to Free Cash Flow | 7.74 | 14.01 | 10.05 | 11.65 | 15.29 |
| EV to Operating Cash Flow | 5.74 | 9.80 | 8.81 | 8.18 | 9.84 |
| Tangible Book Value Per Share | 32.78 | 31.38 | 35.60 | 37.29 | 31.44 |
| Shareholders’ Equity Per Share | 31.41 | 31.49 | 31.11 | 32.39 | 28.27 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.33 | 0.29 | 0.28 | 0.29 |
| Revenue Per Share | 73.79 | 59.91 | 58.78 | 63.03 | 53.01 |
| Net Income Per Share | 2.09 | 1.87 | 2.89 | 8.75 | 5.56 |
| Tax Burden | 0.36 | 0.35 | 0.39 | 0.72 | 0.71 |
| Interest Burden | 0.89 | 0.92 | 0.96 | 0.99 | 1.02 |
| Research & Development to Revenue | 0.05 | 0.03 | 0.03 | 0.02 | 0.02 |
| SG&A to Revenue | 0.17 | 0.17 | 0.16 | 0.14 | 0.14 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.80 | 1.22 | 1.38 | 0.73 | 1.02 |
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