Topview Optronics Corp.(TW:6556)
NT$61.30+0.50 (+0.82%)
TW:6556
Topview Optronics Corp. financials statements
NT$61.30
At close:+0.50 (+0.82%)
Topview Optronics Corp. (6556) Ratios
Topview Optronics Corp. Ratios
TW:6556's free cash flow for Q2 2026 was NT$67.91M. For the 2026 fiscal year, TW:6556's free cash flow was decreased by NT$-13.83M and operating cash flow was NT$81.73M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.61 | 2.42 | 2.10 | 1.61 | 1.43 |
| Quick Ratio | 2.02 | 1.98 | 1.52 | 1.02 | 0.85 |
| Cash Ratio | 0.84 | 0.97 | 0.83 | 0.34 | 0.24 |
| Solvency Ratio | 0.50 | 0.52 | 0.31 | 0.28 | 0.14 |
| Operating Cash Flow Ratio | 0.37 | 0.92 | 0.84 | 0.23 | -0.07 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 9.00 | 3.39 | 0.84 | -0.25 |
| Net Current Asset Value | NT$ 729.63M | NT$ 638.10M | NT$ 454.92M | NT$ 419.69M | NT$ 199.41M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.05 | 0.13 | 0.17 | 0.19 |
| Debt-to-Equity Ratio | 0.00 | 0.08 | 0.20 | 0.32 | 0.38 |
| Debt-to-Capital Ratio | 0.00 | 0.07 | 0.17 | 0.25 | 0.28 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.03 | 0.09 | 0.10 | 0.13 |
| Financial Leverage Ratio | 1.33 | 1.40 | 1.53 | 1.88 | 2.02 |
| Debt Service Coverage Ratio | 556.19 | 5.66 | 1.62 | 1.20 | 0.67 |
| Interest Coverage Ratio | 532.92 | 95.01 | 39.25 | 50.33 | 35.46 |
| Debt to Market Cap | 0.00 | 0.04 | 0.10 | 0.13 | 0.20 |
| Interest Debt Per Share | 0.26 | 4.11 | 9.49 | 15.11 | 14.99 |
| Net Debt to EBITDA | -1.30 | -0.99 | -0.67 | 0.24 | 1.03 |
| Profitability Margins | |||||
| Gross Profit Margin | 32.92% | 36.33% | 26.90% | 30.04% | 24.49% |
| EBIT Margin | 17.98% | 19.45% | 12.57% | 16.40% | 8.31% |
| EBITDA Margin | 21.23% | 21.98% | 14.57% | 18.06% | 9.99% |
| Operating Profit Margin | 16.66% | 17.80% | 12.59% | 14.50% | 8.16% |
| Pretax Profit Margin | 17.95% | 19.26% | 12.25% | 16.12% | 8.08% |
| Net Profit Margin | 13.99% | 15.04% | 9.28% | 12.64% | 6.43% |
| Continuous Operations Profit Margin | 14.10% | 15.47% | 9.67% | 12.91% | 6.52% |
| Net Income Per EBT | 77.97% | 78.10% | 75.71% | 78.46% | 79.49% |
| EBT Per EBIT | 107.72% | 108.20% | 97.36% | 111.14% | 99.12% |
| Return on Assets (ROA) | 9.23% | 11.96% | 8.58% | 11.51% | 5.66% |
| Return on Equity (ROE) | 12.25% | 16.74% | 13.14% | 21.61% | 11.43% |
| Return on Capital Employed (ROCE) | 14.10% | 18.49% | 15.82% | 21.71% | 12.22% |
| Return on Invested Capital (ROIC) | 11.05% | 14.36% | 11.46% | 14.70% | 8.30% |
| Return on Tangible Assets | 9.24% | 11.96% | 8.58% | 11.51% | 5.66% |
| Earnings Yield | 9.44% | 10.43% | 7.00% | 8.77% | 6.04% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.83 | 5.09 | 5.32 | 3.56 | 3.75 |
| Payables Turnover | 4.17 | 7.10 | 8.49 | 3.64 | 3.31 |
| Inventory Turnover | 3.44 | 4.89 | 4.41 | 2.75 | 2.79 |
| Fixed Asset Turnover | 1.83 | 2.18 | 2.47 | 2.88 | 2.52 |
| Asset Turnover | 0.66 | 0.80 | 0.93 | 0.91 | 0.88 |
| Working Capital Turnover Ratio | 1.91 | 2.58 | 3.22 | 4.56 | 5.44 |
| Cash Conversion Cycle | 113.83 | 94.91 | 108.34 | 134.81 | 117.59 |
| Days of Sales Outstanding | 95.39 | 71.65 | 68.59 | 102.43 | 97.32 |
| Days of Inventory Outstanding | 105.97 | 74.70 | 82.74 | 132.65 | 130.60 |
| Days of Payables Outstanding | 87.52 | 51.44 | 42.99 | 100.27 | 110.34 |
| Operating Cycle | 201.35 | 146.35 | 151.33 | 235.08 | 227.93 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 5.88 | 16.03 | 15.91 | 7.91 | -2.16 |
| Free Cash Flow Per Share | 4.81 | 14.87 | 14.85 | 7.33 | -2.83 |
| Dividend Paid and CapEx Coverage Ratio | 1.12 | 3.86 | 2.63 | 2.09 | -0.81 |
| Capital Expenditure Coverage Ratio | 5.46 | 13.91 | 15.11 | 13.51 | -3.24 |
| Operating Cash Flow Coverage Ratio | 23.89 | 4.00 | 1.71 | 0.53 | -0.15 |
| Operating Cash Flow to Sales Ratio | 0.12 | 0.27 | 0.24 | 0.10 | -0.03 |
| Free Cash Flow Yield | 6.73% | 17.52% | 16.84% | 6.48% | -3.83% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 10.52 | 9.59 | 14.29 | 11.40 | 16.57 |
| Price-to-Sales (P/S) Ratio | 1.48 | 1.44 | 1.33 | 1.44 | 1.06 |
| Price-to-Book (P/B) Ratio | 1.30 | 1.61 | 1.88 | 2.47 | 1.89 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 14.86 | 5.71 | 5.94 | 15.42 | -26.10 |
| Price-to-Operating Cash Flow Ratio | 12.14 | 5.30 | 5.54 | 14.28 | -34.14 |
| Price-to-Earnings Growth (PEG) Ratio | -0.45 | 0.22 | -0.38 | 0.09 | 0.17 |
| Enterprise Value Multiple | 5.68 | 5.57 | 8.43 | 8.22 | 11.69 |
| Enterprise Value | 1.68B | 2.07B | 2.35B | 3.35B | 2.33B |
| EV to EBITDA | 5.68 | 5.57 | 8.43 | 8.22 | 11.69 |
| EV to Sales | 1.21 | 1.22 | 1.23 | 1.49 | 1.17 |
| EV to Free Cash Flow | 12.09 | 4.84 | 5.50 | 15.88 | -28.61 |
| EV to Operating Cash Flow | 9.87 | 4.50 | 5.14 | 14.71 | -37.42 |
| Tangible Book Value Per Share | 56.15 | 54.07 | 47.84 | 46.48 | 39.38 |
| Shareholders’ Equity Per Share | 55.00 | 52.88 | 46.96 | 45.84 | 39.01 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.20 | 0.21 | 0.20 | 0.19 |
| Revenue Per Share | 48.16 | 58.86 | 66.52 | 78.35 | 69.39 |
| Net Income Per Share | 6.74 | 8.85 | 6.17 | 9.91 | 4.46 |
| Tax Burden | 0.78 | 0.78 | 0.76 | 0.78 | 0.79 |
| Interest Burden | 1.00 | 0.99 | 0.97 | 0.98 | 0.97 |
| Research & Development to Revenue | 0.06 | 0.08 | 0.06 | 0.07 | 0.08 |
| SG&A to Revenue | 0.10 | 0.10 | 0.08 | 0.08 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.68 | 1.41 | 2.58 | 0.80 | -0.49 |
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