Topco Scientific Co., Ltd.(TW:5434)
NT$520.00+17.00 (+3.38%)
TW:5434
Topco Scientific Co., Ltd. financials statements
NT$520.00
At close:+17.00 (+3.38%)
Topco Scientific Co., Ltd. (5434) Ratios
Topco Scientific Co., Ltd. Ratios
TW:5434's free cash flow for Q3 2026 was NT$2.26B. For the 2026 fiscal year, TW:5434's free cash flow was decreased by NT$-44.07M and operating cash flow was NT$2.30B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.41 | 1.44 | 1.61 | 1.46 | 1.47 |
| Quick Ratio | 1.14 | 1.11 | 1.29 | 1.08 | 1.18 |
| Cash Ratio | 0.40 | 0.35 | 0.51 | 0.30 | 0.33 |
| Solvency Ratio | 0.22 | 0.21 | 0.20 | 0.21 | 0.20 |
| Operating Cash Flow Ratio | 0.29 | 0.35 | 0.13 | 0.23 | 0.23 |
| Short-Term Operating Cash Flow Coverage | 4.94 | 5.50 | 0.69 | 3.81 | 1.67 |
| Net Current Asset Value | NT$ 3.07B | NT$ 2.32B | NT$ 4.22B | NT$ 3.98B | NT$ 3.60B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.10 | 0.12 | 0.16 | 0.09 | 0.11 |
| Debt-to-Equity Ratio | 0.21 | 0.25 | 0.34 | 0.21 | 0.24 |
| Debt-to-Capital Ratio | 0.18 | 0.20 | 0.25 | 0.17 | 0.19 |
| Long-Term Debt-to-Capital Ratio | 0.12 | 0.14 | 0.13 | 0.09 | 0.06 |
| Financial Leverage Ratio | 2.09 | 2.10 | 2.09 | 2.31 | 2.17 |
| Debt Service Coverage Ratio | 3.28 | 3.43 | 1.08 | 3.79 | 1.44 |
| Interest Coverage Ratio | 48.45 | 34.65 | 32.24 | 76.70 | 89.03 |
| Debt to Market Cap | 0.07 | 0.07 | 0.14 | 0.07 | 0.08 |
| Interest Debt Per Share | 22.81 | 23.80 | 28.43 | 14.95 | 15.33 |
| Net Debt to EBITDA | -0.56 | -0.16 | -0.36 | -0.36 | -0.32 |
| Profitability Margins | |||||
| Gross Profit Margin | 12.36% | 13.54% | 13.03% | 12.32% | 12.22% |
| EBIT Margin | 6.60% | 7.43% | 6.49% | 8.11% | 6.21% |
| EBITDA Margin | 7.31% | 8.27% | 7.46% | 8.55% | 7.10% |
| Operating Profit Margin | 6.60% | 6.91% | 6.52% | 7.69% | 7.14% |
| Pretax Profit Margin | 8.08% | 8.30% | 7.88% | 8.01% | 7.12% |
| Net Profit Margin | 6.19% | 6.41% | 5.75% | 5.70% | 5.38% |
| Continuous Operations Profit Margin | 6.20% | 6.43% | 5.79% | 4.78% | 4.40% |
| Net Income Per EBT | 76.52% | 77.30% | 73.06% | 71.16% | 75.48% |
| EBT Per EBIT | 122.49% | 120.06% | 120.88% | 104.14% | 99.75% |
| Return on Assets (ROA) | 9.98% | 9.81% | 8.96% | 10.10% | 9.11% |
| Return on Equity (ROE) | 20.90% | 20.57% | 18.76% | 23.29% | 19.79% |
| Return on Capital Employed (ROCE) | 18.37% | 17.65% | 16.98% | 25.89% | 22.30% |
| Return on Invested Capital (ROIC) | 13.46% | 13.05% | 11.03% | 17.68% | 15.06% |
| Return on Tangible Assets | 10.06% | 9.90% | 9.09% | 10.26% | 9.30% |
| Earnings Yield | 7.50% | 6.89% | 8.42% | 10.13% | 7.99% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.70 | 5.64 | 5.88 | 5.96 | 5.33 |
| Payables Turnover | 5.50 | 5.16 | 6.38 | 5.05 | 4.92 |
| Inventory Turnover | 12.44 | 9.82 | 10.35 | 8.78 | 11.23 |
| Fixed Asset Turnover | 6.28 | 5.81 | 8.61 | 12.69 | 10.75 |
| Asset Turnover | 1.61 | 1.53 | 1.56 | 1.77 | 1.69 |
| Working Capital Turnover Ratio | 9.81 | 7.90 | 6.93 | 8.96 | 8.22 |
| Cash Conversion Cycle | 27.03 | 31.15 | 40.19 | 30.52 | 26.89 |
| Days of Sales Outstanding | 64.05 | 64.77 | 62.09 | 61.28 | 68.52 |
| Days of Inventory Outstanding | 29.35 | 37.17 | 35.28 | 41.58 | 32.51 |
| Days of Payables Outstanding | 66.36 | 70.78 | 57.18 | 72.33 | 74.15 |
| Operating Cycle | 93.39 | 101.94 | 97.37 | 102.85 | 101.04 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 26.51 | 27.57 | 8.78 | 17.40 | 14.19 |
| Free Cash Flow Per Share | 20.47 | 4.45 | 0.44 | 15.25 | 11.92 |
| Dividend Paid and CapEx Coverage Ratio | 1.47 | 0.83 | 0.45 | 1.60 | 1.39 |
| Capital Expenditure Coverage Ratio | 4.39 | 1.19 | 0.91 | 8.12 | 6.24 |
| Operating Cash Flow Coverage Ratio | 1.19 | 1.19 | 0.31 | 1.19 | 0.94 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.09 | 0.03 | 0.06 | 0.06 |
| Free Cash Flow Yield | 7.03% | 1.59% | 0.24% | 9.37% | 7.60% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 13.34 | 14.52 | 11.88 | 9.87 | 12.51 |
| Price-to-Sales (P/S) Ratio | 0.83 | 0.93 | 0.68 | 0.56 | 0.67 |
| Price-to-Book (P/B) Ratio | 2.79 | 2.99 | 2.23 | 2.30 | 2.48 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 14.22 | 62.88 | 413.96 | 10.67 | 13.16 |
| Price-to-Operating Cash Flow Ratio | 10.98 | 10.16 | 20.79 | 9.36 | 11.05 |
| Price-to-Earnings Growth (PEG) Ratio | 1.02 | 0.57 | -1.73 | 0.31 | 1.14 |
| Enterprise Value Multiple | 10.72 | 11.10 | 8.80 | 6.22 | 9.15 |
| Enterprise Value | 53.00B | 52.31B | 32.35B | 28.18B | 27.73B |
| EV to EBITDA | 10.72 | 11.10 | 8.80 | 6.22 | 9.15 |
| EV to Sales | 0.78 | 0.92 | 0.66 | 0.53 | 0.65 |
| EV to Free Cash Flow | 13.51 | 61.97 | 397.53 | 10.09 | 12.71 |
| EV to Operating Cash Flow | 10.43 | 10.01 | 19.96 | 8.85 | 10.68 |
| Tangible Book Value Per Share | 103.74 | 93.13 | 80.75 | 69.96 | 62.09 |
| Shareholders’ Equity Per Share | 104.36 | 93.76 | 81.86 | 70.82 | 63.37 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.23 | 0.23 | 0.26 | 0.28 | 0.24 |
| Revenue Per Share | 352.66 | 300.70 | 266.96 | 289.49 | 233.16 |
| Net Income Per Share | 21.81 | 19.29 | 15.36 | 16.49 | 12.54 |
| Tax Burden | 0.77 | 0.77 | 0.73 | 0.71 | 0.75 |
| Interest Burden | 1.22 | 1.12 | 1.21 | 0.99 | 1.15 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.06 | 0.07 | 0.06 | 0.06 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.22 | 1.10 | 0.57 | 0.75 | 0.85 |
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