ION Electronic Materials Co., Ltd.(TW:6959)
NT$108.50+-1.00 (+8.50%)
TW:6959
ION Electronic Materials Co., Ltd. financials statements
NT$108.50
At close:+-1.00 (+8.50%)
ION Electronic Materials Co., Ltd. (6959) Ratios
ION Electronic Materials Co., Ltd. Ratios
TW:6959's free cash flow for Q2 2026 was NT$-76.26M. For the 2026 fiscal year, TW:6959's free cash flow was decreased by NT$-92.58M and operating cash flow was NT$83.48M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.10 | 2.94 | 3.25 | 3.86 | 1.44 |
| Quick Ratio | 3.06 | 2.03 | 2.30 | 3.03 | 1.22 |
| Cash Ratio | 1.45 | 1.11 | 1.37 | 2.30 | 0.33 |
| Solvency Ratio | -0.02 | 0.03 | 0.35 | 0.33 | 0.36 |
| Operating Cash Flow Ratio | -0.57 | 0.43 | 0.55 | -0.11 | 0.19 |
| Short-Term Operating Cash Flow Coverage | -6.89 | 9.95 | 2.43 | -0.38 | 0.54 |
| Net Current Asset Value | NT$ 39.09M | NT$ -23.99M | NT$ 510.93M | NT$ 850.73M | NT$ 35.78M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.25 | 0.25 | 0.09 | 0.11 | 0.32 |
| Debt-to-Equity Ratio | 0.36 | 0.38 | 0.11 | 0.15 | 0.82 |
| Debt-to-Capital Ratio | 0.27 | 0.28 | 0.10 | 0.13 | 0.45 |
| Long-Term Debt-to-Capital Ratio | 0.23 | 0.24 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.47 | 1.55 | 1.26 | 1.33 | 2.60 |
| Debt Service Coverage Ratio | 0.24 | 1.74 | 1.94 | 1.44 | 1.33 |
| Interest Coverage Ratio | -7.39 | -13.83 | -6.26 | 17.92 | 6.68 |
| Debt to Market Cap | 0.19 | 0.13 | 0.02 | 0.02 | 0.04 |
| Interest Debt Per Share | 15.49 | 14.50 | 4.57 | 8.72 | 15.04 |
| Net Debt to EBITDA | -18.03 | 15.84 | -1.42 | -3.39 | 0.67 |
| Profitability Margins | |||||
| Gross Profit Margin | 13.97% | 7.34% | 25.06% | 19.55% | 19.09% |
| EBIT Margin | -13.48% | -10.06% | 24.81% | 14.45% | 42.57% |
| EBITDA Margin | -2.16% | 2.93% | 31.70% | 17.71% | 46.30% |
| Operating Profit Margin | -13.48% | -17.79% | -6.94% | 6.64% | 1.72% |
| Pretax Profit Margin | -16.60% | -11.34% | 23.70% | 14.08% | 42.32% |
| Net Profit Margin | -13.50% | -8.54% | 18.91% | 11.10% | 35.96% |
| Continuous Operations Profit Margin | -13.50% | -8.54% | 18.91% | 11.24% | 36.36% |
| Net Income Per EBT | 81.32% | 75.26% | 79.81% | 78.86% | 84.98% |
| EBT Per EBIT | 123.17% | 63.75% | -341.65% | 212.14% | 2461.76% |
| Return on Assets (ROA) | -4.40% | -2.14% | 5.23% | 6.28% | 19.42% |
| Return on Equity (ROE) | -6.47% | -3.33% | 6.59% | 8.33% | 50.42% |
| Return on Capital Employed (ROCE) | -4.79% | -5.06% | -2.27% | 4.67% | 1.69% |
| Return on Invested Capital (ROIC) | -3.85% | -3.77% | -1.73% | 3.46% | 1.10% |
| Return on Tangible Assets | -4.46% | -2.18% | 5.34% | 6.43% | 20.74% |
| Earnings Yield | -3.96% | -1.34% | 2.24% | 2.76% | 5.24% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.54 | 3.48 | 2.27 | 8.81 | 1.53 |
| Payables Turnover | 7.77 | 4.77 | 8.41 | 10.05 | 3.43 |
| Inventory Turnover | 3.25 | 2.19 | 1.40 | 2.79 | 4.37 |
| Fixed Asset Turnover | 0.59 | 0.46 | 0.62 | 3.10 | 2.14 |
| Asset Turnover | 0.33 | 0.25 | 0.28 | 0.57 | 0.54 |
| Working Capital Turnover Ratio | 1.41 | 0.95 | 0.61 | 1.77 | 4.41 |
| Cash Conversion Cycle | 208.98 | 194.92 | 377.37 | 135.84 | 216.17 |
| Days of Sales Outstanding | 143.69 | 104.81 | 160.82 | 41.45 | 239.07 |
| Days of Inventory Outstanding | 112.25 | 166.69 | 259.97 | 130.72 | 83.47 |
| Days of Payables Outstanding | 46.96 | 76.57 | 43.42 | 36.33 | 106.37 |
| Operating Cycle | 255.94 | 271.50 | 420.80 | 172.17 | 322.54 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -2.90 | 2.93 | 4.28 | -1.66 | 4.13 |
| Free Cash Flow Per Share | -9.19 | -7.65 | -9.38 | -9.20 | 1.11 |
| Dividend Paid and CapEx Coverage Ratio | -0.46 | 0.25 | 0.29 | -0.22 | 1.37 |
| Capital Expenditure Coverage Ratio | -0.46 | 0.28 | 0.31 | -0.22 | 1.37 |
| Operating Cash Flow Coverage Ratio | -0.19 | 0.20 | 0.97 | -0.19 | 0.28 |
| Operating Cash Flow to Sales Ratio | -0.14 | 0.20 | 0.31 | -0.04 | 0.16 |
| Free Cash Flow Yield | -13.49% | -8.22% | -8.09% | -5.24% | 0.63% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -25.22 | -74.48 | 43.12 | 36.26 | 19.08 |
| Price-to-Sales (P/S) Ratio | 3.41 | 6.38 | 8.44 | 4.02 | 6.86 |
| Price-to-Book (P/B) Ratio | 1.63 | 2.49 | 2.94 | 3.02 | 9.62 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -7.41 | -12.17 | -12.37 | -19.07 | 157.67 |
| Price-to-Operating Cash Flow Ratio | -23.52 | 31.82 | 27.11 | -105.88 | 42.53 |
| Price-to-Earnings Growth (PEG) Ratio | -0.22 | 0.51 | -0.97 | -0.77 | -0.08 |
| Enterprise Value Multiple | -175.81 | 233.34 | 25.20 | 19.34 | 15.48 |
| Enterprise Value | 2.69B | 3.40B | 3.75B | 3.23B | 2.54B |
| EV to EBITDA | -175.81 | 233.34 | 25.20 | 19.34 | 15.48 |
| EV to Sales | 3.79 | 6.84 | 7.99 | 3.42 | 7.17 |
| EV to Free Cash Flow | -8.26 | -13.05 | -11.71 | -16.22 | 164.79 |
| EV to Operating Cash Flow | -26.21 | 34.14 | 25.66 | -90.08 | 44.45 |
| Tangible Book Value Per Share | 40.95 | 36.59 | 38.47 | 56.38 | 16.32 |
| Shareholders’ Equity Per Share | 41.73 | 37.44 | 39.47 | 58.10 | 18.25 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.25 | 0.20 | 0.20 | 0.14 |
| Revenue Per Share | 20.00 | 14.60 | 13.75 | 43.61 | 25.59 |
| Net Income Per Share | -2.70 | -1.25 | 2.60 | 4.84 | 9.20 |
| Tax Burden | 0.81 | 0.75 | 0.80 | 0.79 | 0.85 |
| Interest Burden | 1.23 | 1.13 | 0.96 | 0.97 | 0.99 |
| Research & Development to Revenue | 0.05 | 0.01 | 0.05 | 0.01 | 0.00 |
| SG&A to Revenue | 0.20 | 0.24 | 0.27 | 0.12 | 0.17 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Income Quality | 0.87 | -1.77 | 1.65 | -0.34 | 0.45 |
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