Yuan High-Tech Development Co., Ltd.(TW:5474)
NT$128.00+0.50 (+0.39%)
TW:5474
Yuan High-Tech Development Co., Ltd. financials statements
NT$128.00
At close:+0.50 (+0.39%)
Yuan High-Tech Development Co., Ltd. (5474) Ratios
Yuan High-Tech Development Co., Ltd. Ratios
TW:5474's free cash flow for Q2 2026 was NT$80.55M. For the 2026 fiscal year, TW:5474's free cash flow was decreased by NT$-626.00K and operating cash flow was NT$81.18M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.35 | 3.35 | 2.82 | 3.10 | 2.49 |
| Quick Ratio | 1.92 | 2.18 | 1.78 | 1.93 | 1.42 |
| Cash Ratio | 1.32 | 1.68 | 1.37 | 1.51 | 0.79 |
| Solvency Ratio | 0.57 | 0.76 | 0.53 | 0.96 | 1.03 |
| Operating Cash Flow Ratio | 0.24 | 0.67 | 0.62 | 1.31 | -0.26 |
| Short-Term Operating Cash Flow Coverage | 1.18 | 4.00 | 3.57 | 13.34 | -1.71 |
| Net Current Asset Value | NT$ 806.92M | NT$ 779.38M | NT$ 637.88M | NT$ 581.28M | NT$ 472.75M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.05 | 0.03 | 0.04 | 0.02 | 0.03 |
| Debt-to-Equity Ratio | 0.06 | 0.04 | 0.05 | 0.03 | 0.04 |
| Debt-to-Capital Ratio | 0.05 | 0.04 | 0.04 | 0.03 | 0.04 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.22 | 1.21 | 1.24 | 1.20 | 1.24 |
| Debt Service Coverage Ratio | 3.33 | 5.14 | 3.43 | 11.30 | 7.67 |
| Interest Coverage Ratio | 350.20 | 521.94 | 657.70 | 1020.42 | 782.78 |
| Debt to Market Cap | 0.01 | 0.01 | 0.02 | 0.01 | 0.01 |
| Interest Debt Per Share | 2.81 | 2.04 | 2.06 | 1.25 | 1.74 |
| Net Debt to EBITDA | -1.36 | -1.56 | -1.54 | -1.00 | -0.41 |
| Profitability Margins | |||||
| Gross Profit Margin | 41.00% | 51.19% | 48.75% | 47.95% | 44.51% |
| EBIT Margin | 16.92% | 25.54% | 22.08% | 27.91% | 27.06% |
| EBITDA Margin | 19.02% | 27.55% | 24.02% | 29.70% | 28.80% |
| Operating Profit Margin | 14.98% | 21.42% | 20.28% | 27.73% | 27.16% |
| Pretax Profit Margin | 16.88% | 25.50% | 22.05% | 27.88% | 27.02% |
| Net Profit Margin | 14.87% | 23.82% | 17.07% | 22.90% | 21.43% |
| Continuous Operations Profit Margin | 14.87% | 23.82% | 17.07% | 22.90% | 21.43% |
| Net Income Per EBT | 88.10% | 93.39% | 77.41% | 82.12% | 79.29% |
| EBT Per EBIT | 112.64% | 119.07% | 108.75% | 100.56% | 99.48% |
| Return on Assets (ROA) | 8.89% | 12.06% | 9.03% | 14.86% | 18.80% |
| Return on Equity (ROE) | 10.82% | 14.55% | 11.16% | 17.86% | 23.40% |
| Return on Capital Employed (ROCE) | 10.56% | 12.76% | 12.91% | 21.00% | 28.79% |
| Return on Invested Capital (ROIC) | 8.89% | 11.48% | 9.60% | 16.84% | 22.01% |
| Return on Tangible Assets | 8.90% | 12.08% | 9.05% | 14.89% | 18.83% |
| Earnings Yield | 3.44% | 3.42% | 4.78% | 10.93% | 8.82% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.02 | 97.89 | 9.03 | 377.55 | 43.20 |
| Payables Turnover | 12.29 | 7.03 | 5.97 | 12.71 | 13.38 |
| Inventory Turnover | 1.64 | 1.41 | 1.55 | 2.02 | 2.65 |
| Fixed Asset Turnover | 30.04 | 44.94 | 49.57 | 44.86 | 1.62 |
| Asset Turnover | 0.60 | 0.51 | 0.53 | 0.65 | 0.88 |
| Working Capital Turnover Ratio | 1.73 | 1.58 | 1.79 | 2.37 | 3.93 |
| Cash Conversion Cycle | 244.91 | 210.47 | 215.12 | 152.74 | 119.09 |
| Days of Sales Outstanding | 51.96 | 3.73 | 40.41 | 0.97 | 8.45 |
| Days of Inventory Outstanding | 222.65 | 258.67 | 235.82 | 180.48 | 137.92 |
| Days of Payables Outstanding | 29.70 | 51.93 | 61.12 | 28.71 | 27.28 |
| Operating Cycle | 274.61 | 262.40 | 276.24 | 181.44 | 146.37 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.21 | 5.99 | 5.86 | 9.95 | -2.30 |
| Free Cash Flow Per Share | 1.86 | 5.84 | 5.75 | 9.77 | -2.48 |
| Dividend Paid and CapEx Coverage Ratio | 0.51 | 1.64 | 1.50 | 1.92 | -0.34 |
| Capital Expenditure Coverage Ratio | 6.26 | 38.72 | 53.63 | 54.56 | -12.79 |
| Operating Cash Flow Coverage Ratio | 0.79 | 2.96 | 2.86 | 8.05 | -1.34 |
| Operating Cash Flow to Sales Ratio | 0.06 | 0.20 | 0.20 | 0.29 | -0.05 |
| Free Cash Flow Yield | 1.17% | 2.79% | 5.42% | 13.51% | -2.27% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 29.11 | 29.23 | 20.91 | 9.14 | 11.34 |
| Price-to-Sales (P/S) Ratio | 4.33 | 6.96 | 3.57 | 2.09 | 2.43 |
| Price-to-Book (P/B) Ratio | 3.15 | 4.25 | 2.33 | 1.63 | 2.65 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 85.79 | 35.80 | 18.44 | 7.40 | -44.11 |
| Price-to-Operating Cash Flow Ratio | 72.08 | 34.87 | 18.10 | 7.26 | -47.56 |
| Price-to-Earnings Growth (PEG) Ratio | -1.25 | 0.71 | -0.58 | -0.50 | -0.30 |
| Enterprise Value Multiple | 21.39 | 23.71 | 13.32 | 6.05 | 8.03 |
| Enterprise Value | 5.97B | 7.80B | 3.78B | 2.47B | 4.14B |
| EV to EBITDA | 21.39 | 23.71 | 13.32 | 6.05 | 8.03 |
| EV to Sales | 4.07 | 6.53 | 3.20 | 1.80 | 2.31 |
| EV to Free Cash Flow | 80.67 | 33.58 | 16.53 | 6.35 | -41.99 |
| EV to Operating Cash Flow | 67.78 | 32.71 | 16.22 | 6.24 | -45.27 |
| Tangible Book Value Per Share | 50.60 | 49.02 | 45.32 | 44.17 | 41.20 |
| Shareholders’ Equity Per Share | 50.68 | 49.13 | 45.42 | 44.27 | 41.28 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.12 | 0.07 | 0.23 | 0.18 | 0.21 |
| Revenue Per Share | 36.87 | 30.01 | 29.70 | 34.53 | 45.08 |
| Net Income Per Share | 5.48 | 7.15 | 5.07 | 7.91 | 9.66 |
| Tax Burden | 0.88 | 0.93 | 0.77 | 0.82 | 0.79 |
| Interest Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.13 | 0.15 | 0.15 | 0.11 | 0.09 |
| SG&A to Revenue | 0.13 | 0.15 | 0.14 | 0.12 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.36 | 0.78 | 0.89 | 1.26 | -0.24 |
Currency in TWD
