Grade Upon Technology Corp.(TW:6739)
NT$787.00+6.00 (+0.77%)
TW:6739
Grade Upon Technology Corp. financials statements
NT$787.00
At close:+6.00 (+0.77%)
Grade Upon Technology Corp. (6739) Ratios
Grade Upon Technology Corp. Ratios
TW:6739's free cash flow for Q2 2026 was NT$57.56M. For the 2026 fiscal year, TW:6739's free cash flow was decreased by NT$-56.77M and operating cash flow was NT$114.33M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.09 | 4.65 | 3.92 | 2.57 | 2.06 |
| Quick Ratio | 2.65 | 4.22 | 3.28 | 1.82 | 1.29 |
| Cash Ratio | 1.47 | 2.41 | 2.74 | 1.04 | 0.64 |
| Solvency Ratio | 1.44 | 0.87 | 0.46 | 0.36 | 0.18 |
| Operating Cash Flow Ratio | 1.36 | 1.24 | 1.36 | 0.32 | -0.13 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.80 | -0.38 |
| Net Current Asset Value | NT$ 563.03M | NT$ 575.47M | NT$ 242.52M | NT$ 166.88M | NT$ 126.47M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.08 | 0.12 | 0.13 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.10 | 0.17 | 0.20 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.09 | 0.15 | 0.16 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.09 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.26 | 1.21 | 1.37 | 1.41 | 1.53 |
| Debt Service Coverage Ratio | 8100.04 | 563.78 | 116.75 | 0.91 | 0.54 |
| Interest Coverage Ratio | 8874.13 | 620.67 | 138.45 | 88.25 | 36.76 |
| Debt to Market Cap | 0.00 | 0.00 | 0.03 | 0.08 | 0.07 |
| Interest Debt Per Share | 0.07 | 0.09 | 1.92 | 2.53 | 2.55 |
| Net Debt to EBITDA | -0.84 | -2.35 | -2.73 | -1.42 | -1.16 |
| Profitability Margins | |||||
| Gross Profit Margin | 65.82% | 58.88% | 60.83% | 54.93% | 49.79% |
| EBIT Margin | 56.53% | 37.03% | 28.28% | 17.29% | 6.86% |
| EBITDA Margin | 58.28% | 39.43% | 32.24% | 20.91% | 12.40% |
| Operating Profit Margin | 52.87% | 34.10% | 28.10% | 19.12% | 8.33% |
| Pretax Profit Margin | 56.52% | 39.58% | 28.08% | 17.08% | 6.63% |
| Net Profit Margin | 46.50% | 31.12% | 19.53% | 14.18% | 5.14% |
| Continuous Operations Profit Margin | 46.50% | 31.12% | 19.53% | 14.18% | 5.14% |
| Net Income Per EBT | 82.28% | 78.63% | 69.58% | 83.02% | 77.46% |
| EBT Per EBIT | 106.90% | 116.09% | 99.93% | 89.31% | 79.61% |
| Return on Assets (ROA) | 28.94% | 13.95% | 10.27% | 8.19% | 3.07% |
| Return on Equity (ROE) | 36.59% | 16.88% | 14.07% | 11.50% | 4.71% |
| Return on Capital Employed (ROCE) | 41.57% | 18.47% | 18.39% | 15.41% | 7.53% |
| Return on Invested Capital (ROIC) | 34.18% | 14.50% | 12.74% | 10.99% | 4.92% |
| Return on Tangible Assets | 29.14% | 14.00% | 10.37% | 8.30% | 3.14% |
| Earnings Yield | 2.16% | 3.02% | 4.70% | 5.55% | 1.83% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.03 | 9.25 | 5.40 | 2.67 | 2.91 |
| Payables Turnover | 8.91 | 7.07 | 9.31 | 3.52 | 3.67 |
| Inventory Turnover | 2.32 | 2.51 | 1.66 | 1.23 | 1.15 |
| Fixed Asset Turnover | 5.60 | 3.81 | 2.73 | 2.65 | 2.49 |
| Asset Turnover | 0.62 | 0.45 | 0.53 | 0.58 | 0.60 |
| Working Capital Turnover Ratio | 1.41 | 0.96 | 1.14 | 1.47 | 1.84 |
| Cash Conversion Cycle | 168.02 | 133.13 | 248.80 | 330.35 | 343.78 |
| Days of Sales Outstanding | 51.95 | 39.46 | 67.54 | 136.87 | 125.61 |
| Days of Inventory Outstanding | 157.02 | 145.30 | 220.46 | 297.07 | 317.51 |
| Days of Payables Outstanding | 40.95 | 51.64 | 39.20 | 103.59 | 99.34 |
| Operating Cycle | 208.97 | 184.77 | 288.00 | 433.94 | 443.12 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 15.78 | 9.29 | 6.67 | 1.84 | -0.88 |
| Free Cash Flow Per Share | 3.57 | 6.55 | 6.59 | 1.78 | -1.04 |
| Dividend Paid and CapEx Coverage Ratio | 0.92 | 1.99 | 5.97 | 31.13 | -5.48 |
| Capital Expenditure Coverage Ratio | 1.29 | 3.38 | 81.27 | 31.13 | -5.48 |
| Operating Cash Flow Coverage Ratio | 231.06 | 111.56 | 3.53 | 0.74 | -0.35 |
| Operating Cash Flow to Sales Ratio | 0.45 | 0.48 | 0.51 | 0.16 | -0.08 |
| Free Cash Flow Yield | 0.48% | 3.27% | 12.09% | 5.91% | -3.16% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 46.31 | 33.22 | 21.29 | 17.43 | 54.80 |
| Price-to-Sales (P/S) Ratio | 21.54 | 10.32 | 4.16 | 2.55 | 2.81 |
| Price-to-Book (P/B) Ratio | 16.95 | 5.59 | 2.99 | 2.07 | 2.58 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 209.21 | 30.55 | 8.27 | 16.91 | -31.62 |
| Price-to-Operating Cash Flow Ratio | 47.35 | 21.52 | 8.17 | 16.37 | -37.40 |
| Price-to-Earnings Growth (PEG) Ratio | 0.28 | 0.25 | 0.44 | 0.09 | 32.33 |
| Enterprise Value Multiple | 36.11 | 23.82 | 10.17 | 10.79 | 21.50 |
| Enterprise Value | 16.96B | 3.85B | 837.18M | 494.93M | 579.03M |
| EV to EBITDA | 36.11 | 23.82 | 10.17 | 10.79 | 21.50 |
| EV to Sales | 21.05 | 9.39 | 3.28 | 2.26 | 2.67 |
| EV to Free Cash Flow | 204.45 | 27.81 | 6.52 | 14.95 | -30.01 |
| EV to Operating Cash Flow | 46.27 | 19.59 | 6.44 | 14.47 | -35.49 |
| Tangible Book Value Per Share | 43.70 | 35.59 | 17.97 | 14.26 | 12.38 |
| Shareholders’ Equity Per Share | 44.08 | 35.75 | 18.20 | 14.55 | 12.76 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.21 | 0.30 | 0.17 | 0.23 |
| Revenue Per Share | 34.69 | 19.38 | 13.10 | 11.81 | 11.70 |
| Net Income Per Share | 16.13 | 6.03 | 2.56 | 1.67 | 0.60 |
| Tax Burden | 0.82 | 0.79 | 0.70 | 0.83 | 0.77 |
| Interest Burden | 1.00 | 1.07 | 0.99 | 0.99 | 0.97 |
| Research & Development to Revenue | 0.06 | 0.09 | 0.11 | 0.15 | 0.17 |
| SG&A to Revenue | 0.07 | 0.17 | 0.21 | 0.23 | 0.25 |
| Stock-Based Compensation to Revenue | 0.01 | 0.03 | 0.00 | 0.00 | 0.01 |
| Income Quality | 0.80 | 1.21 | 1.81 | 0.91 | -1.13 |
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