Best Precision Industrial Co.,Ltd.(TW:6859)
NT$106.00+3.00 (+2.91%)
TW:6859
Best Precision Industrial Co.,Ltd. financials statements
NT$106.00
At close:+3.00 (+2.91%)
Best Precision Industrial Co.,Ltd. (6859) Ratios
Best Precision Industrial Co.,Ltd. Ratios
TW:6859's free cash flow for Q2 2026 was NT$-19.97M. For the 2026 fiscal year, TW:6859's free cash flow was decreased by NT$-81.18M and operating cash flow was NT$61.21M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 5.62 | 2.96 | 4.44 | 5.79 | 3.56 |
| Quick Ratio | 5.30 | 2.75 | 4.23 | 5.34 | 3.10 |
| Cash Ratio | 1.87 | 1.68 | 3.25 | 3.92 | 2.45 |
| Solvency Ratio | 0.70 | 0.45 | 0.56 | 1.02 | 0.70 |
| Operating Cash Flow Ratio | 0.88 | 0.50 | 0.99 | 1.46 | 1.63 |
| Short-Term Operating Cash Flow Coverage | 2.19 | 1.19 | 1.60 | 7.20 | 9.24 |
| Net Current Asset Value | NT$ 1.18B | NT$ 790.90M | NT$ 934.27M | NT$ 882.82M | NT$ 437.19M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.08 | 0.12 | 0.14 | 0.10 | 0.15 |
| Debt-to-Equity Ratio | 0.09 | 0.15 | 0.18 | 0.12 | 0.20 |
| Debt-to-Capital Ratio | 0.08 | 0.13 | 0.15 | 0.10 | 0.17 |
| Long-Term Debt-to-Capital Ratio | 0.04 | 0.05 | 0.06 | 0.08 | 0.14 |
| Financial Leverage Ratio | 1.17 | 1.30 | 1.24 | 1.22 | 1.37 |
| Debt Service Coverage Ratio | 2.18 | 1.30 | 1.25 | 6.94 | 6.94 |
| Interest Coverage Ratio | 48.74 | 5.95 | 23.54 | 63.63 | 65.26 |
| Debt to Market Cap | 0.04 | 0.04 | 0.06 | 0.05 | 0.06 |
| Interest Debt Per Share | 4.74 | 7.46 | 8.14 | 5.71 | 7.41 |
| Net Debt to EBITDA | -1.15 | -1.72 | -2.63 | -1.80 | -1.02 |
| Profitability Margins | |||||
| Gross Profit Margin | 26.35% | 19.50% | 24.71% | 29.78% | 28.70% |
| EBIT Margin | 15.24% | 22.48% | 15.46% | 20.31% | 20.50% |
| EBITDA Margin | 29.89% | 40.98% | 32.86% | 36.61% | 38.15% |
| Operating Profit Margin | 15.24% | 5.41% | 12.15% | 20.31% | 20.50% |
| Pretax Profit Margin | 16.13% | 21.58% | 14.94% | 26.52% | 19.37% |
| Net Profit Margin | 12.83% | 18.03% | 12.63% | 23.11% | 16.18% |
| Continuous Operations Profit Margin | 12.83% | 18.03% | 12.63% | 23.11% | 16.18% |
| Net Income Per EBT | 79.58% | 83.58% | 84.53% | 87.14% | 83.57% |
| EBT Per EBIT | 105.82% | 399.15% | 123.02% | 130.56% | 94.48% |
| Return on Assets (ROA) | 4.73% | 5.12% | 4.52% | 10.77% | 8.94% |
| Return on Equity (ROE) | 5.52% | 6.66% | 5.61% | 13.13% | 12.20% |
| Return on Capital Employed (ROCE) | 6.31% | 1.89% | 5.05% | 10.55% | 13.28% |
| Return on Invested Capital (ROIC) | 4.78% | 1.44% | 3.87% | 8.98% | 10.75% |
| Return on Tangible Assets | 4.76% | 5.13% | 4.54% | 10.80% | 8.96% |
| Earnings Yield | 2.49% | 1.64% | 2.05% | 5.55% | 3.64% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.13 | 3.80 | 6.59 | 4.67 | 6.70 |
| Payables Turnover | 16.34 | 9.62 | 15.69 | 11.84 | 11.64 |
| Inventory Turnover | 7.76 | 5.89 | 9.35 | 7.13 | 5.78 |
| Fixed Asset Turnover | 1.01 | 0.68 | 0.98 | 1.21 | 1.22 |
| Asset Turnover | 0.37 | 0.28 | 0.36 | 0.47 | 0.55 |
| Working Capital Turnover Ratio | 0.86 | 0.70 | 0.75 | 1.17 | 1.71 |
| Cash Conversion Cycle | 95.90 | 120.20 | 71.20 | 98.59 | 86.24 |
| Days of Sales Outstanding | 71.20 | 96.15 | 55.41 | 78.23 | 54.49 |
| Days of Inventory Outstanding | 47.04 | 61.97 | 39.06 | 51.18 | 63.12 |
| Days of Payables Outstanding | 22.34 | 37.93 | 23.27 | 30.82 | 31.37 |
| Operating Cycle | 118.24 | 158.13 | 94.47 | 129.41 | 117.61 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 5.79 | 5.78 | 7.79 | 8.78 | 12.00 |
| Free Cash Flow Per Share | 4.87 | -2.64 | 4.66 | 2.73 | 5.68 |
| Dividend Paid and CapEx Coverage Ratio | 1.69 | 0.55 | 1.58 | 1.21 | 1.90 |
| Capital Expenditure Coverage Ratio | 6.31 | 0.69 | 2.49 | 1.45 | 1.90 |
| Operating Cash Flow Coverage Ratio | 1.24 | 0.79 | 0.97 | 1.56 | 1.64 |
| Operating Cash Flow to Sales Ratio | 0.26 | 0.33 | 0.38 | 0.32 | 0.44 |
| Free Cash Flow Yield | 4.24% | -1.38% | 3.72% | 2.40% | 4.64% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 40.21 | 60.83 | 48.76 | 18.03 | 27.76 |
| Price-to-Sales (P/S) Ratio | 5.16 | 10.97 | 6.16 | 4.17 | 4.45 |
| Price-to-Book (P/B) Ratio | 2.22 | 4.05 | 2.73 | 2.37 | 3.36 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 23.60 | -72.37 | 26.89 | 41.70 | 21.55 |
| Price-to-Operating Cash Flow Ratio | 19.86 | 33.03 | 16.09 | 12.97 | 10.20 |
| Price-to-Earnings Growth (PEG) Ratio | -4.51 | 2.74 | -0.82 | 0.42 | 2.86 |
| Enterprise Value Multiple | 16.11 | 25.06 | 16.12 | 9.58 | 10.65 |
| Enterprise Value | 4.45B | 7.00B | 4.19B | 3.47B | 3.80B |
| EV to EBITDA | 16.11 | 25.06 | 16.12 | 9.58 | 10.65 |
| EV to Sales | 4.82 | 10.27 | 5.30 | 3.51 | 4.06 |
| EV to Free Cash Flow | 22.02 | -67.72 | 23.13 | 35.10 | 19.67 |
| EV to Operating Cash Flow | 18.53 | 30.91 | 13.84 | 10.92 | 9.31 |
| Tangible Book Value Per Share | 51.36 | 46.90 | 45.68 | 47.98 | 36.34 |
| Shareholders’ Equity Per Share | 51.77 | 47.10 | 45.85 | 48.14 | 36.48 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.16 | 0.15 | 0.13 | 0.16 |
| Revenue Per Share | 22.29 | 17.40 | 20.35 | 27.34 | 27.50 |
| Net Income Per Share | 2.86 | 3.14 | 2.57 | 6.32 | 4.45 |
| Tax Burden | 0.80 | 0.84 | 0.85 | 0.87 | 0.84 |
| Interest Burden | 1.06 | 0.96 | 0.97 | 1.31 | 0.94 |
| Research & Development to Revenue | 0.03 | 0.04 | 0.04 | 0.02 | 0.02 |
| SG&A to Revenue | 0.09 | 0.10 | 0.09 | 0.07 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.01 | 0.01 | 0.01 | 0.00 |
| Income Quality | 2.03 | 1.54 | 3.03 | 1.21 | 2.70 |
Currency in TWD
