Up Young Cornerstone Corp.(TW:6728)
NT$94.60-2.80 (-2.87%)
TW:6728
Up Young Cornerstone Corp. financials statements
NT$94.60
At close:-2.80 (-2.87%)
Up Young Cornerstone Corp. (6728) Ratios
Up Young Cornerstone Corp. Ratios
TW:6728's free cash flow for Q2 2026 was NT$218.67M. For the 2026 fiscal year, TW:6728's free cash flow was decreased by NT$-73.16M and operating cash flow was NT$291.83M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.67 | 2.79 | 1.97 | 2.13 | 3.17 |
| Quick Ratio | 0.86 | 1.41 | 0.76 | 0.73 | 1.38 |
| Cash Ratio | 0.19 | 0.51 | 0.12 | 0.24 | 0.55 |
| Solvency Ratio | 0.18 | 0.29 | 0.34 | 0.55 | 1.04 |
| Operating Cash Flow Ratio | -0.18 | 0.25 | 0.72 | 0.08 | 0.64 |
| Short-Term Operating Cash Flow Coverage | -0.36 | 1.91 | 1.91 | 0.15 | 50.45 |
| Net Current Asset Value | NT$ 50.27M | NT$ 239.58M | NT$ 72.87M | NT$ 467.81M | NT$ 534.88M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.40 | 0.27 | 0.33 | 0.26 | 0.05 |
| Debt-to-Equity Ratio | 0.88 | 0.47 | 0.63 | 0.43 | 0.07 |
| Debt-to-Capital Ratio | 0.47 | 0.32 | 0.39 | 0.30 | 0.07 |
| Long-Term Debt-to-Capital Ratio | 0.26 | 0.27 | 0.25 | 0.06 | 0.00 |
| Financial Leverage Ratio | 2.24 | 1.71 | 1.93 | 1.68 | 1.36 |
| Debt Service Coverage Ratio | 0.59 | 4.45 | 1.61 | 1.35 | 68.37 |
| Interest Coverage Ratio | 14.82 | 20.19 | 29.80 | 118.53 | 213.69 |
| Debt to Market Cap | 0.37 | 0.25 | 0.16 | 0.13 | 0.00 |
| Interest Debt Per Share | 60.02 | 35.86 | 27.32 | 19.07 | 2.82 |
| Net Debt to EBITDA | 2.80 | 1.22 | 1.49 | 0.66 | -0.21 |
| Profitability Margins | |||||
| Gross Profit Margin | 31.91% | 37.24% | 36.69% | 39.02% | 39.75% |
| EBIT Margin | 8.24% | 11.40% | 11.19% | 16.18% | 17.60% |
| EBITDA Margin | 11.19% | 14.26% | 14.28% | 18.85% | 21.12% |
| Operating Profit Margin | 8.24% | 11.26% | 11.06% | 16.29% | 17.43% |
| Pretax Profit Margin | 7.74% | 10.84% | 10.81% | 16.04% | 17.35% |
| Net Profit Margin | 6.20% | 8.66% | 8.65% | 12.77% | 13.89% |
| Continuous Operations Profit Margin | 6.20% | 8.66% | 8.65% | 12.84% | 13.90% |
| Net Income Per EBT | 80.01% | 79.84% | 79.97% | 79.61% | 80.07% |
| EBT Per EBIT | 94.00% | 96.29% | 97.81% | 98.50% | 99.53% |
| Return on Assets (ROA) | 6.53% | 9.09% | 12.07% | 18.46% | 21.93% |
| Return on Equity (ROE) | 14.60% | 15.58% | 23.31% | 31.00% | 29.89% |
| Return on Capital Employed (ROCE) | 13.06% | 14.33% | 20.96% | 34.61% | 35.30% |
| Return on Invested Capital (ROIC) | 8.20% | 10.99% | 14.48% | 21.82% | 27.76% |
| Return on Tangible Assets | 6.53% | 9.09% | 12.07% | 18.46% | 21.93% |
| Earnings Yield | 7.37% | 9.52% | 7.14% | 11.77% | 12.38% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.70 | 8.24 | 9.23 | 12.04 | 11.42 |
| Payables Turnover | 78.97 | 114.32 | 393.91 | 88.55 | 48.92 |
| Inventory Turnover | 2.62 | 2.73 | 2.78 | 1.97 | 2.39 |
| Fixed Asset Turnover | 2.71 | 2.27 | 3.33 | 5.71 | 6.53 |
| Asset Turnover | 1.05 | 1.05 | 1.40 | 1.45 | 1.58 |
| Working Capital Turnover Ratio | 4.59 | 4.53 | 4.91 | 4.07 | 3.79 |
| Cash Conversion Cycle | 198.79 | 174.68 | 170.00 | 211.39 | 176.98 |
| Days of Sales Outstanding | 64.02 | 44.31 | 39.54 | 30.32 | 31.97 |
| Days of Inventory Outstanding | 139.39 | 133.56 | 131.38 | 185.19 | 152.47 |
| Days of Payables Outstanding | 4.62 | 3.19 | 0.93 | 4.12 | 7.46 |
| Operating Cycle | 203.41 | 177.87 | 170.93 | 215.51 | 184.44 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -8.87 | 5.57 | 15.64 | 1.80 | 7.53 |
| Free Cash Flow Per Share | -11.12 | -20.63 | 0.04 | -2.36 | 7.48 |
| Dividend Paid and CapEx Coverage Ratio | -0.86 | 0.17 | 0.62 | 0.14 | 1.77 |
| Capital Expenditure Coverage Ratio | -3.94 | 0.21 | 1.00 | 0.43 | 169.57 |
| Operating Cash Flow Coverage Ratio | -0.15 | 0.16 | 0.58 | 0.09 | 2.74 |
| Operating Cash Flow to Sales Ratio | -0.06 | 0.04 | 0.14 | 0.02 | 0.09 |
| Free Cash Flow Yield | -8.39% | -16.77% | 0.03% | -2.05% | 7.89% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 13.56 | 10.50 | 14.00 | 8.49 | 8.08 |
| Price-to-Sales (P/S) Ratio | 0.84 | 0.91 | 1.21 | 1.08 | 1.12 |
| Price-to-Book (P/B) Ratio | 1.98 | 1.64 | 3.27 | 2.63 | 2.41 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -11.91 | -5.96 | 3748.99 | -48.88 | 12.68 |
| Price-to-Operating Cash Flow Ratio | -14.94 | 22.10 | 8.85 | 64.33 | 12.60 |
| Price-to-Earnings Growth (PEG) Ratio | -0.82 | 0.57 | -0.51 | 0.54 | 0.06 |
| Enterprise Value Multiple | 10.31 | 7.59 | 9.97 | 6.41 | 5.11 |
| Enterprise Value | 5.46B | 3.80B | 3.89B | 2.96B | 2.10B |
| EV to EBITDA | 10.31 | 7.59 | 9.97 | 6.41 | 5.11 |
| EV to Sales | 1.15 | 1.08 | 1.42 | 1.21 | 1.08 |
| EV to Free Cash Flow | -16.36 | -7.10 | 4407.32 | -54.47 | 12.18 |
| EV to Operating Cash Flow | -20.51 | 26.32 | 10.41 | 71.68 | 12.11 |
| Tangible Book Value Per Share | 67.29 | 75.16 | 42.42 | 43.85 | 39.29 |
| Shareholders’ Equity Per Share | 66.90 | 75.16 | 42.42 | 43.85 | 39.29 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 |
| Revenue Per Share | 157.70 | 135.30 | 114.35 | 106.45 | 84.52 |
| Net Income Per Share | 9.77 | 11.71 | 9.89 | 13.60 | 11.74 |
| Tax Burden | 0.80 | 0.80 | 0.80 | 0.80 | 0.80 |
| Interest Burden | 0.94 | 0.95 | 0.97 | 0.99 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.25 | 0.26 | 0.25 | 0.22 | 0.22 |
| Stock-Based Compensation to Revenue | 0.00 | 0.01 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.73 | 0.48 | 1.58 | 0.11 | 0.51 |
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