Gallant Precision Machining Co., Ltd.(TW:5443)
NT$88.60-0.20 (-0.23%)
TW:5443
Gallant Precision Machining Co., Ltd. financials statements
NT$88.60
At close:-0.20 (-0.23%)
Gallant Precision Machining Co., Ltd. (5443) Ratios
Gallant Precision Machining Co., Ltd. Ratios
TW:5443's free cash flow for Q3 2026 was NT$117.02M. For the 2026 fiscal year, TW:5443's free cash flow was decreased by NT$-107.43M and operating cash flow was NT$224.45M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.03 | 1.07 | 1.15 | 1.44 | 1.52 |
| Quick Ratio | 0.83 | 0.86 | 0.91 | 1.16 | 1.26 |
| Cash Ratio | 0.25 | 0.26 | 0.33 | 0.34 | 0.39 |
| Solvency Ratio | 0.07 | 0.06 | 0.05 | 0.10 | 0.08 |
| Operating Cash Flow Ratio | 0.11 | 0.17 | 0.15 | 0.03 | 0.11 |
| Short-Term Operating Cash Flow Coverage | 0.20 | 0.31 | 0.27 | 0.07 | 0.32 |
| Net Current Asset Value | NT$ -2.28B | NT$ -1.59B | NT$ -115.88M | NT$ 976.58M | NT$ 798.58M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.28 | 0.29 | 0.33 | 0.27 | 0.25 |
| Debt-to-Equity Ratio | 0.54 | 0.57 | 0.91 | 0.79 | 0.69 |
| Debt-to-Capital Ratio | 0.35 | 0.36 | 0.48 | 0.44 | 0.41 |
| Long-Term Debt-to-Capital Ratio | 0.18 | 0.17 | 0.10 | 0.11 | 0.14 |
| Financial Leverage Ratio | 1.91 | 1.99 | 2.74 | 2.99 | 2.78 |
| Debt Service Coverage Ratio | 0.17 | 0.27 | 0.15 | 0.38 | 0.38 |
| Interest Coverage Ratio | 5.61 | 4.88 | 3.41 | 28.92 | 20.41 |
| Debt to Market Cap | 0.25 | 0.20 | 0.52 | 0.41 | 0.26 |
| Interest Debt Per Share | 23.64 | 24.14 | 18.08 | 13.11 | 10.73 |
| Net Debt to EBITDA | 6.32 | 3.88 | 3.73 | 1.03 | 1.08 |
| Profitability Margins | |||||
| Gross Profit Margin | 35.09% | 26.73% | 25.15% | 29.72% | 23.87% |
| EBIT Margin | 10.29% | 14.65% | 10.99% | 13.95% | 7.67% |
| EBITDA Margin | 12.11% | 16.30% | 13.09% | 15.33% | 9.06% |
| Operating Profit Margin | 10.29% | 5.98% | 5.00% | 15.94% | 7.83% |
| Pretax Profit Margin | 13.78% | 13.42% | 9.52% | 13.39% | 7.28% |
| Net Profit Margin | 8.93% | 6.69% | 6.59% | 8.24% | 5.11% |
| Continuous Operations Profit Margin | 11.25% | 10.67% | 7.85% | 10.40% | 6.68% |
| Net Income Per EBT | 64.77% | 49.85% | 69.25% | 61.54% | 70.22% |
| EBT Per EBIT | 133.95% | 224.30% | 190.28% | 84.04% | 93.03% |
| Return on Assets (ROA) | 2.48% | 2.20% | 2.34% | 4.94% | 3.62% |
| Return on Equity (ROE) | 4.74% | 4.39% | 6.42% | 14.77% | 10.08% |
| Return on Capital Employed (ROCE) | 3.91% | 2.83% | 3.44% | 18.89% | 10.17% |
| Return on Invested Capital (ROIC) | 2.65% | 1.82% | 1.87% | 10.60% | 7.25% |
| Return on Tangible Assets | 2.49% | 2.20% | 2.35% | 4.95% | 3.63% |
| Earnings Yield | 2.40% | 1.63% | 4.01% | 8.74% | 4.48% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.34 | 2.48 | 1.93 | 1.96 | 2.49 |
| Payables Turnover | 2.78 | 2.75 | 2.04 | 2.44 | 2.93 |
| Inventory Turnover | 3.49 | 3.89 | 2.33 | 3.06 | 4.58 |
| Fixed Asset Turnover | 2.74 | 2.80 | 3.23 | 4.88 | 4.79 |
| Asset Turnover | 0.28 | 0.33 | 0.36 | 0.60 | 0.71 |
| Working Capital Turnover Ratio | 23.77 | 9.84 | 2.63 | 2.85 | 2.76 |
| Cash Conversion Cycle | 129.04 | 108.24 | 166.91 | 156.14 | 101.64 |
| Days of Sales Outstanding | 155.75 | 147.15 | 188.94 | 186.68 | 146.68 |
| Days of Inventory Outstanding | 104.52 | 93.73 | 156.95 | 119.18 | 79.66 |
| Days of Payables Outstanding | 131.23 | 132.65 | 178.98 | 149.72 | 124.70 |
| Operating Cycle | 260.27 | 240.89 | 345.89 | 305.86 | 226.34 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.41 | 4.18 | 3.84 | 0.65 | 2.09 |
| Free Cash Flow Per Share | 1.65 | 0.26 | 3.67 | 0.46 | 1.75 |
| Dividend Paid and CapEx Coverage Ratio | 0.79 | 0.76 | 1.53 | 0.34 | 1.36 |
| Capital Expenditure Coverage Ratio | 3.16 | 1.07 | 21.83 | 3.33 | 6.08 |
| Operating Cash Flow Coverage Ratio | 0.10 | 0.18 | 0.22 | 0.05 | 0.20 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.15 | 0.20 | 0.02 | 0.07 |
| Free Cash Flow Yield | 1.93% | 0.23% | 11.75% | 1.66% | 5.07% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 33.01 | 61.26 | 24.96 | 11.45 | 22.37 |
| Price-to-Sales (P/S) Ratio | 3.71 | 4.10 | 1.65 | 0.94 | 1.14 |
| Price-to-Book (P/B) Ratio | 1.97 | 2.69 | 1.60 | 1.69 | 2.25 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 51.89 | 430.46 | 8.51 | 60.30 | 19.73 |
| Price-to-Operating Cash Flow Ratio | 35.48 | 26.67 | 8.12 | 42.21 | 16.49 |
| Price-to-Earnings Growth (PEG) Ratio | 0.78 | 1.34 | -0.52 | 0.20 | 0.34 |
| Enterprise Value Multiple | 37.00 | 29.02 | 16.30 | 7.18 | 13.67 |
| Enterprise Value | 20.92B | 20.98B | 6.59B | 5.21B | 5.96B |
| EV to EBITDA | 37.00 | 29.02 | 16.30 | 7.18 | 13.67 |
| EV to Sales | 4.48 | 4.73 | 2.13 | 1.10 | 1.24 |
| EV to Free Cash Flow | 62.58 | 496.86 | 11.03 | 70.42 | 21.42 |
| EV to Operating Cash Flow | 42.79 | 30.78 | 10.52 | 49.30 | 17.90 |
| Tangible Book Value Per Share | 48.63 | 45.97 | 22.96 | 19.96 | 18.16 |
| Shareholders’ Equity Per Share | 43.37 | 41.46 | 19.47 | 16.34 | 15.32 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.20 | 0.18 | 0.22 | 0.08 |
| Revenue Per Share | 23.02 | 27.20 | 18.96 | 29.27 | 30.19 |
| Net Income Per Share | 2.06 | 1.82 | 1.25 | 2.41 | 1.54 |
| Tax Burden | 0.65 | 0.50 | 0.69 | 0.62 | 0.70 |
| Interest Burden | 1.34 | 0.92 | 0.87 | 0.96 | 0.95 |
| Research & Development to Revenue | 0.09 | 0.07 | 0.09 | 0.06 | 0.07 |
| SG&A to Revenue | 0.15 | 0.14 | 0.14 | 0.13 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.02 | 0.00 | 0.01 | 0.01 |
| Income Quality | 1.17 | 1.15 | 3.07 | 0.17 | 0.95 |
Currency in TWD
