First Hi-tec Enterprise Co., Ltd.(TW:5439)
NT$169.50-13.00 (-7.12%)
TW:5439
First Hi-tec Enterprise Co., Ltd. financials statements
NT$169.50
At close:-13.00 (-7.12%)
First Hi-tec Enterprise Co., Ltd. (5439) Ratios
First Hi-tec Enterprise Co., Ltd. Ratios
TW:5439's free cash flow for Q2 2026 was NT$-63.24M. For the 2026 fiscal year, TW:5439's free cash flow was decreased by NT$-133.27M and operating cash flow was NT$70.03M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.84 | 1.43 | 1.78 | 1.91 | 1.90 |
| Quick Ratio | 1.54 | 0.91 | 1.21 | 1.26 | 1.20 |
| Cash Ratio | 0.50 | 0.18 | 0.33 | 0.36 | 0.24 |
| Solvency Ratio | 0.23 | 0.20 | 0.36 | 0.37 | 0.39 |
| Operating Cash Flow Ratio | 0.12 | 0.13 | 0.27 | 0.52 | 0.01 |
| Short-Term Operating Cash Flow Coverage | 0.65 | 0.46 | 1.26 | 3.73 | 0.09 |
| Net Current Asset Value | NT$ 891.77M | NT$ 606.97M | NT$ 1.04B | NT$ 945.64M | NT$ 857.33M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.31 | 0.19 | 0.12 | 0.09 | 0.09 |
| Debt-to-Equity Ratio | 0.86 | 0.39 | 0.20 | 0.15 | 0.15 |
| Debt-to-Capital Ratio | 0.46 | 0.28 | 0.17 | 0.13 | 0.13 |
| Long-Term Debt-to-Capital Ratio | 0.39 | 0.06 | 0.00 | 0.01 | 0.01 |
| Financial Leverage Ratio | 2.76 | 2.07 | 1.72 | 1.62 | 1.61 |
| Debt Service Coverage Ratio | 1.92 | 0.83 | 1.87 | 3.03 | 3.43 |
| Interest Coverage Ratio | 34.19 | 36.68 | 77.52 | 88.36 | 147.43 |
| Debt to Market Cap | 0.11 | 0.07 | 0.03 | 0.05 | 0.03 |
| Interest Debt Per Share | 37.08 | 10.29 | 5.55 | 3.82 | 3.94 |
| Net Debt to EBITDA | 0.66 | 0.90 | -0.03 | -0.17 | 0.10 |
| Profitability Margins | |||||
| Gross Profit Margin | 22.58% | 15.37% | 19.13% | 17.98% | 21.49% |
| EBIT Margin | 16.84% | 9.93% | 13.66% | 14.22% | 15.15% |
| EBITDA Margin | 19.79% | 14.62% | 17.66% | 19.70% | 19.30% |
| Operating Profit Margin | 16.84% | 9.70% | 13.66% | 14.22% | 15.15% |
| Pretax Profit Margin | 16.36% | 9.67% | 13.48% | 14.06% | 15.05% |
| Net Profit Margin | 13.25% | 7.82% | 10.83% | 11.48% | 12.07% |
| Continuous Operations Profit Margin | 13.25% | 7.82% | 10.83% | 11.48% | 12.07% |
| Net Income Per EBT | 80.99% | 80.93% | 80.33% | 81.66% | 80.22% |
| EBT Per EBIT | 97.15% | 99.65% | 98.71% | 98.87% | 99.32% |
| Return on Assets (ROA) | 11.75% | 6.48% | 10.92% | 9.68% | 10.87% |
| Return on Equity (ROE) | 32.37% | 13.38% | 18.81% | 15.67% | 17.45% |
| Return on Capital Employed (ROCE) | 24.50% | 14.49% | 21.85% | 17.88% | 20.06% |
| Return on Invested Capital (ROIC) | 17.70% | 9.53% | 15.54% | 13.62% | 15.12% |
| Return on Tangible Assets | 11.75% | 6.52% | 10.97% | 9.69% | 10.87% |
| Earnings Yield | 4.33% | 3.14% | 4.14% | 8.48% | 7.52% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.20 | 2.63 | 3.22 | 2.90 | 2.97 |
| Payables Turnover | 3.16 | 2.96 | 4.15 | 3.27 | 3.80 |
| Inventory Turnover | 5.84 | 3.02 | 3.86 | 3.24 | 3.19 |
| Fixed Asset Turnover | 3.26 | 2.36 | 3.08 | 2.34 | 2.36 |
| Asset Turnover | 0.89 | 0.83 | 1.01 | 0.84 | 0.90 |
| Working Capital Turnover Ratio | 4.26 | 3.78 | 3.63 | 2.91 | 3.52 |
| Cash Conversion Cycle | 112.95 | 136.29 | 120.10 | 127.16 | 141.61 |
| Days of Sales Outstanding | 166.10 | 139.02 | 113.33 | 126.05 | 122.98 |
| Days of Inventory Outstanding | 62.49 | 120.71 | 94.65 | 112.68 | 114.60 |
| Days of Payables Outstanding | 115.64 | 123.45 | 87.88 | 111.56 | 95.97 |
| Operating Cycle | 228.59 | 259.73 | 207.98 | 238.73 | 237.58 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 5.54 | 3.11 | 4.64 | 7.11 | 0.17 |
| Free Cash Flow Per Share | -10.76 | -1.68 | 2.67 | 5.41 | -4.99 |
| Dividend Paid and CapEx Coverage Ratio | 0.30 | 0.35 | 0.88 | 1.34 | 0.02 |
| Capital Expenditure Coverage Ratio | 0.34 | 0.65 | 2.36 | 4.18 | 0.03 |
| Operating Cash Flow Coverage Ratio | 0.15 | 0.31 | 0.85 | 1.89 | 0.04 |
| Operating Cash Flow to Sales Ratio | 0.05 | 0.07 | 0.10 | 0.20 | 0.00 |
| Free Cash Flow Yield | -3.39% | -1.50% | 2.18% | 11.51% | -8.14% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 23.07 | 31.91 | 24.16 | 11.80 | 13.30 |
| Price-to-Sales (P/S) Ratio | 3.06 | 2.49 | 2.62 | 1.35 | 1.61 |
| Price-to-Book (P/B) Ratio | 7.47 | 4.27 | 4.55 | 1.85 | 2.32 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -29.47 | -66.66 | 45.86 | 8.68 | -12.29 |
| Price-to-Operating Cash Flow Ratio | 57.18 | 35.99 | 26.40 | 6.61 | 371.43 |
| Price-to-Earnings Growth (PEG) Ratio | 0.08 | -1.04 | 0.88 | -0.86 | 0.37 |
| Enterprise Value Multiple | 16.10 | 17.95 | 14.79 | 6.71 | 8.41 |
| Enterprise Value | 30.73B | 10.96B | 11.37B | 4.26B | 5.48B |
| EV to EBITDA | 16.10 | 17.95 | 14.79 | 6.71 | 8.41 |
| EV to Sales | 3.19 | 2.62 | 2.61 | 1.32 | 1.62 |
| EV to Free Cash Flow | -30.73 | -70.18 | 45.76 | 8.47 | -12.43 |
| EV to Operating Cash Flow | 59.62 | 37.88 | 26.35 | 6.45 | 375.76 |
| Tangible Book Value Per Share | 42.45 | 25.95 | 26.74 | 25.39 | 26.41 |
| Shareholders’ Equity Per Share | 42.45 | 26.26 | 26.95 | 25.42 | 26.41 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.19 | 0.20 | 0.18 | 0.20 |
| Revenue Per Share | 103.73 | 44.93 | 46.79 | 34.68 | 38.19 |
| Net Income Per Share | 13.74 | 3.51 | 5.07 | 3.98 | 4.61 |
| Tax Burden | 0.81 | 0.81 | 0.80 | 0.82 | 0.80 |
| Interest Burden | 0.97 | 0.97 | 0.99 | 0.99 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.06 | 0.05 | 0.02 | 0.06 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Income Quality | 0.40 | 0.72 | 0.74 | 1.46 | 0.03 |
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