STUDY KING CO., LTD.(TW:6780)
NT$37.00-0.05 (-0.13%)
TW:6780
STUDY KING CO., LTD. financials statements
NT$37.00
At close:-0.05 (-0.13%)
STUDY KING CO., LTD. (6780) Ratios
STUDY KING CO., LTD. Ratios
TW:6780's free cash flow for Q2 2026 was NT$-2.94M. For the 2026 fiscal year, TW:6780's free cash flow was decreased by NT$-276.00K and operating cash flow was NT$-2.66M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.97 | 4.50 | 4.80 | 4.13 | 4.09 |
| Quick Ratio | 4.57 | 4.21 | 4.31 | 3.70 | 3.69 |
| Cash Ratio | 1.24 | 1.22 | 1.20 | 1.14 | 1.16 |
| Solvency Ratio | 0.51 | 0.35 | 0.17 | 0.38 | 0.35 |
| Operating Cash Flow Ratio | 0.55 | 0.41 | 0.14 | 0.64 | 0.44 |
| Short-Term Operating Cash Flow Coverage | 7.40 | 3.82 | 2.09 | 7.14 | 3.42 |
| Net Current Asset Value | NT$ 207.38M | NT$ 182.75M | NT$ 188.91M | NT$ 204.78M | NT$ 204.21M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.07 | 0.11 | 0.04 | 0.05 | 0.09 |
| Debt-to-Equity Ratio | 0.09 | 0.15 | 0.05 | 0.08 | 0.13 |
| Debt-to-Capital Ratio | 0.09 | 0.13 | 0.05 | 0.07 | 0.11 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.32 | 1.39 | 1.36 | 1.40 | 1.39 |
| Debt Service Coverage Ratio | 7.90 | 4.47 | 3.20 | 5.28 | 3.40 |
| Interest Coverage Ratio | 39.99 | 38.65 | -5.00 | 71.20 | 52.98 |
| Debt to Market Cap | 0.01 | 0.03 | 0.01 | 0.01 | 0.01 |
| Interest Debt Per Share | 1.39 | 2.08 | 0.67 | 1.09 | 1.92 |
| Net Debt to EBITDA | -1.08 | -1.25 | -3.95 | -1.56 | -1.47 |
| Profitability Margins | |||||
| Gross Profit Margin | 88.85% | 87.60% | 87.02% | 87.32% | 89.88% |
| EBIT Margin | 8.23% | 4.62% | 0.46% | 6.81% | 5.61% |
| EBITDA Margin | 12.32% | 8.62% | 4.10% | 10.39% | 9.01% |
| Operating Profit Margin | 7.45% | 4.32% | -0.32% | 6.25% | 5.15% |
| Pretax Profit Margin | 8.04% | 4.50% | 0.40% | 6.72% | 5.51% |
| Net Profit Margin | 6.45% | 4.12% | 0.03% | 5.35% | 4.76% |
| Continuous Operations Profit Margin | 6.45% | 4.12% | 0.03% | 5.35% | 4.76% |
| Net Income Per EBT | 80.12% | 91.37% | 6.57% | 79.69% | 86.38% |
| EBT Per EBIT | 107.97% | 104.27% | -126.85% | 107.42% | 107.06% |
| Return on Assets (ROA) | 7.58% | 4.91% | 0.03% | 6.56% | 5.69% |
| Return on Equity (ROE) | 10.00% | 6.82% | 0.04% | 9.18% | 7.89% |
| Return on Capital Employed (ROCE) | 10.75% | 6.38% | -0.47% | 9.84% | 7.85% |
| Return on Invested Capital (ROIC) | 8.31% | 5.45% | -0.03% | 7.41% | 6.30% |
| Return on Tangible Assets | 7.66% | 4.98% | 0.03% | 6.65% | 5.79% |
| Earnings Yield | 4.30% | 6.32% | 0.03% | 4.64% | 3.05% |
| Efficiency Ratios | |||||
| Receivables Turnover | 11.73 | 12.00 | 14.53 | 16.62 | 11.74 |
| Payables Turnover | 8.46 | 39.10 | 16.53 | 9.76 | 139.06 |
| Inventory Turnover | 1.78 | 2.62 | 1.64 | 1.63 | 1.38 |
| Fixed Asset Turnover | 20.50 | 12.84 | 43.30 | 29.10 | 15.20 |
| Asset Turnover | 1.18 | 1.19 | 1.21 | 1.23 | 1.19 |
| Working Capital Turnover Ratio | 1.67 | 1.77 | 1.57 | 1.77 | 1.83 |
| Cash Conversion Cycle | 192.70 | 160.23 | 225.00 | 208.89 | 292.45 |
| Days of Sales Outstanding | 31.13 | 30.41 | 25.12 | 21.97 | 31.09 |
| Days of Inventory Outstanding | 204.70 | 139.16 | 221.97 | 224.32 | 263.99 |
| Days of Payables Outstanding | 43.13 | 9.33 | 22.08 | 37.40 | 2.62 |
| Operating Cycle | 235.83 | 169.56 | 247.09 | 246.29 | 295.07 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.93 | 1.51 | 0.48 | 2.80 | 1.96 |
| Free Cash Flow Per Share | 1.92 | 1.16 | 0.47 | 2.80 | 1.59 |
| Dividend Paid and CapEx Coverage Ratio | 2.37 | 4.34 | 0.39 | 1.40 | 1.89 |
| Capital Expenditure Coverage Ratio | 125.04 | 4.34 | 38.72 | 607.24 | 5.30 |
| Operating Cash Flow Coverage Ratio | 1.43 | 0.73 | 0.73 | 2.61 | 1.03 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.07 | 0.02 | 0.12 | 0.08 |
| Free Cash Flow Yield | 5.73% | 7.83% | 2.18% | 10.03% | 4.15% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 23.19 | 15.74 | 3890.91 | 21.46 | 32.74 |
| Price-to-Sales (P/S) Ratio | 1.50 | 0.65 | 1.03 | 1.15 | 1.56 |
| Price-to-Book (P/B) Ratio | 2.33 | 1.08 | 1.69 | 1.98 | 2.58 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 17.44 | 12.77 | 45.95 | 9.97 | 24.08 |
| Price-to-Operating Cash Flow Ratio | 17.30 | 9.83 | 44.77 | 9.96 | 19.54 |
| Price-to-Earnings Growth (PEG) Ratio | 0.44 | 0.00 | -39.07 | 1.93 | -0.60 |
| Enterprise Value Multiple | 11.08 | 6.30 | 21.18 | 9.54 | 15.85 |
| Enterprise Value | 494.53M | 200.88M | 296.54M | 394.88M | 576.97M |
| EV to EBITDA | 11.08 | 6.30 | 21.18 | 9.54 | 15.85 |
| EV to Sales | 1.37 | 0.54 | 0.87 | 0.99 | 1.43 |
| EV to Free Cash Flow | 15.88 | 10.66 | 38.72 | 8.57 | 22.04 |
| EV to Operating Cash Flow | 15.76 | 8.21 | 37.72 | 8.56 | 17.88 |
| Tangible Book Value Per Share | 14.17 | 13.44 | 12.43 | 13.83 | 14.47 |
| Shareholders’ Equity Per Share | 14.36 | 13.72 | 12.64 | 14.10 | 14.82 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.09 | 0.93 | 0.20 | 0.14 |
| Revenue Per Share | 22.29 | 22.73 | 20.79 | 24.20 | 24.55 |
| Net Income Per Share | 1.44 | 0.94 | 0.01 | 1.30 | 1.17 |
| Tax Burden | 0.80 | 0.91 | 0.07 | 0.80 | 0.86 |
| Interest Burden | 0.98 | 0.98 | 0.86 | 0.99 | 0.98 |
| Research & Development to Revenue | 0.07 | 0.06 | 0.08 | 0.08 | 0.08 |
| SG&A to Revenue | 0.75 | 0.77 | 0.80 | 0.73 | 0.76 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.08 | 1.47 | 87.34 | 2.16 | 1.68 |
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