United Purification Technology Co Ltd(TW:6977)
NT$186.50+12.00 (+6.88%)
TW:6977
United Purification Technology Co Ltd financials statements
NT$186.50
At close:+12.00 (+6.88%)
United Purification Technology Co Ltd (6977) Ratios
United Purification Technology Co Ltd Ratios
TW:6977's free cash flow for Q2 2026 was NT$-60.71M. For the 2026 fiscal year, TW:6977's free cash flow was decreased by NT$-6.14M and operating cash flow was NT$-54.56M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.78 | 2.13 | 2.55 | 1.96 | 1.96 |
| Quick Ratio | 1.73 | 2.05 | 2.44 | 1.89 | 1.87 |
| Cash Ratio | 0.33 | 0.56 | 0.86 | 0.14 | 0.25 |
| Solvency Ratio | 0.27 | 0.05 | 0.08 | 0.20 | 0.32 |
| Operating Cash Flow Ratio | 0.05 | 0.05 | 0.23 | -0.12 | 0.32 |
| Short-Term Operating Cash Flow Coverage | 0.19 | 0.22 | 0.47 | -0.49 | 1.24 |
| Net Current Asset Value | NT$ 552.92M | NT$ 354.06M | NT$ 393.83M | NT$ 346.56M | NT$ 211.85M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.16 | 0.17 | 0.25 | 0.17 | 0.19 |
| Debt-to-Equity Ratio | 0.35 | 0.33 | 0.44 | 0.36 | 0.42 |
| Debt-to-Capital Ratio | 0.26 | 0.25 | 0.31 | 0.27 | 0.30 |
| Long-Term Debt-to-Capital Ratio | 0.04 | 0.08 | 0.09 | 0.03 | 0.05 |
| Financial Leverage Ratio | 2.23 | 1.96 | 1.79 | 2.18 | 2.23 |
| Debt Service Coverage Ratio | 1.17 | 0.27 | 0.22 | 0.90 | 1.59 |
| Interest Coverage Ratio | 37.98 | 0.05 | 7.69 | 20.03 | 30.80 |
| Debt to Market Cap | 0.12 | 0.27 | 0.37 | 0.23 | 0.25 |
| Interest Debt Per Share | 19.15 | 12.87 | 18.38 | 16.61 | 19.79 |
| Net Debt to EBITDA | -0.03 | -1.76 | -0.70 | 0.63 | 0.28 |
| Profitability Margins | |||||
| Gross Profit Margin | 22.61% | 14.58% | 17.52% | 22.16% | 30.15% |
| EBIT Margin | 13.70% | 2.72% | 6.49% | 12.98% | 20.56% |
| EBITDA Margin | 14.16% | 4.97% | 7.64% | 13.81% | 21.50% |
| Operating Profit Margin | 13.37% | 0.06% | 6.10% | 12.67% | 19.19% |
| Pretax Profit Margin | 13.35% | 2.25% | 6.17% | 12.35% | 19.94% |
| Net Profit Margin | 10.70% | 1.54% | 3.05% | 8.44% | 13.20% |
| Continuous Operations Profit Margin | 10.70% | 1.54% | 3.05% | 8.41% | 14.34% |
| Net Income Per EBT | 80.20% | 68.72% | 49.45% | 68.38% | 66.19% |
| EBT Per EBIT | 99.82% | 3533.16% | 101.02% | 97.48% | 103.94% |
| Return on Assets (ROA) | 13.98% | 0.97% | 2.58% | 9.67% | 16.54% |
| Return on Equity (ROE) | 31.11% | 1.91% | 4.61% | 21.11% | 36.85% |
| Return on Capital Employed (ROCE) | 35.08% | 0.07% | 7.83% | 27.80% | 44.65% |
| Return on Invested Capital (ROIC) | 22.36% | 0.04% | 3.06% | 15.31% | 26.05% |
| Return on Tangible Assets | 13.99% | 0.97% | 2.58% | 9.67% | 16.54% |
| Earnings Yield | 11.22% | 1.89% | 4.28% | 16.22% | 29.09% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.99 | 1.15 | 1.91 | 1.71 | 2.08 |
| Payables Turnover | 4.33 | 2.67 | 8.90 | 5.85 | 6.65 |
| Inventory Turnover | 45.87 | 15.90 | 18.49 | 27.10 | 20.39 |
| Fixed Asset Turnover | 21.43 | 6.06 | 30.80 | 33.90 | 24.20 |
| Asset Turnover | 1.31 | 0.63 | 0.85 | 1.15 | 1.25 |
| Working Capital Turnover Ratio | 3.93 | 1.34 | 1.75 | 3.00 | 3.23 |
| Cash Conversion Cycle | 107.30 | 203.88 | 169.32 | 165.11 | 138.82 |
| Days of Sales Outstanding | 183.58 | 317.85 | 190.61 | 213.98 | 175.85 |
| Days of Inventory Outstanding | 7.96 | 22.95 | 19.74 | 13.47 | 17.90 |
| Days of Payables Outstanding | 84.23 | 136.92 | 41.03 | 62.35 | 54.92 |
| Operating Cycle | 191.54 | 340.80 | 210.35 | 227.45 | 193.75 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.80 | 1.47 | 5.73 | -5.51 | 14.54 |
| Free Cash Flow Per Share | 1.93 | 0.25 | 0.64 | -5.64 | 14.13 |
| Dividend Paid and CapEx Coverage Ratio | 0.98 | 0.45 | 0.86 | -2.93 | 4.78 |
| Capital Expenditure Coverage Ratio | 3.22 | 1.20 | 1.13 | -42.23 | 35.39 |
| Operating Cash Flow Coverage Ratio | 0.15 | 0.12 | 0.32 | -0.35 | 0.77 |
| Operating Cash Flow to Sales Ratio | 0.02 | 0.03 | 0.09 | -0.05 | 0.12 |
| Free Cash Flow Yield | 1.32% | 0.66% | 1.49% | -9.92% | 24.87% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 8.91 | 53.33 | 23.42 | 6.16 | 3.44 |
| Price-to-Sales (P/S) Ratio | 0.95 | 0.82 | 0.71 | 0.52 | 0.45 |
| Price-to-Book (P/B) Ratio | 2.77 | 1.01 | 1.08 | 1.30 | 1.27 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 75.76 | 150.96 | 67.30 | -10.08 | 4.02 |
| Price-to-Operating Cash Flow Ratio | 52.20 | 25.32 | 7.56 | -10.32 | 3.91 |
| Price-to-Earnings Growth (PEG) Ratio | 0.00 | -0.86 | -0.29 | -0.14 | 0.01 |
| Enterprise Value Multiple | 6.71 | 14.68 | 8.63 | 4.40 | 2.39 |
| Enterprise Value | 2.00B | 453.38M | 510.61M | 607.91M | 386.72M |
| EV to EBITDA | 6.71 | 14.68 | 8.63 | 4.40 | 2.39 |
| EV to Sales | 0.95 | 0.73 | 0.66 | 0.61 | 0.51 |
| EV to Free Cash Flow | 75.43 | 134.77 | 62.25 | -11.77 | 4.56 |
| EV to Operating Cash Flow | 51.98 | 22.60 | 6.99 | -12.05 | 4.43 |
| Tangible Book Value Per Share | 52.64 | 36.86 | 40.23 | 43.62 | 44.84 |
| Shareholders’ Equity Per Share | 52.74 | 36.94 | 40.28 | 43.67 | 44.86 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.31 | 0.51 | 0.32 | 0.28 |
| Revenue Per Share | 153.30 | 45.64 | 60.82 | 109.19 | 125.22 |
| Net Income Per Share | 16.41 | 0.70 | 1.85 | 9.22 | 16.53 |
| Tax Burden | 0.80 | 0.69 | 0.49 | 0.68 | 0.66 |
| Interest Burden | 0.97 | 0.83 | 0.95 | 0.95 | 0.97 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.09 | 0.14 | 0.11 | 0.09 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.14 | 1.44 | 3.09 | -0.60 | 0.88 |
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