Bioray Biotech Co., Ltd(TW:7561)
NT$15.90-0.40 (-0.63%)
TW:7561
Bioray Biotech Co., Ltd financials statements
NT$15.90
At close:-0.40 (-0.63%)
Bioray Biotech Co., Ltd (7561) Ratios
Bioray Biotech Co., Ltd Ratios
TW:7561's free cash flow for Q2 2026 was NT$8.80M. For the 2026 fiscal year, TW:7561's free cash flow was decreased by NT$-225.00K and operating cash flow was NT$9.02M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 7.85 | 6.98 | 5.00 | 3.69 | 2.83 |
| Quick Ratio | 6.32 | 5.93 | 3.71 | 2.91 | 2.24 |
| Cash Ratio | 5.03 | 4.08 | 2.25 | 2.05 | 1.64 |
| Solvency Ratio | 0.67 | 0.21 | 0.12 | 0.15 | 0.12 |
| Operating Cash Flow Ratio | 1.76 | 0.38 | -0.02 | 0.04 | 0.11 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.17 | 0.35 |
| Net Current Asset Value | NT$ 236.11M | NT$ 182.48M | NT$ 106.90M | NT$ 103.10M | NT$ 115.97M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.09 | 0.16 | 0.13 | 0.17 | 0.11 |
| Debt-to-Equity Ratio | 0.10 | 0.20 | 0.16 | 0.22 | 0.15 |
| Debt-to-Capital Ratio | 0.09 | 0.17 | 0.14 | 0.18 | 0.13 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.08 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.18 | 1.29 | 1.25 | 1.33 | 1.28 |
| Debt Service Coverage Ratio | 81.27 | 20.60 | 11.18 | 1.47 | 0.47 |
| Interest Coverage Ratio | 58.66 | -3.26 | -14.63 | -0.17 | -8.51 |
| Debt to Market Cap | 0.00 | 0.06 | 0.00 | 0.02 | 0.02 |
| Interest Debt Per Share | 1.59 | 2.92 | 2.36 | 3.65 | 2.03 |
| Net Debt to EBITDA | -2.58 | -3.34 | -2.24 | -1.57 | -5.25 |
| Profitability Margins | |||||
| Gross Profit Margin | 40.66% | 39.18% | 40.48% | 42.24% | 45.46% |
| EBIT Margin | 17.01% | 1.34% | -6.71% | 1.07% | -3.53% |
| EBITDA Margin | 27.61% | 13.73% | 6.33% | 12.74% | 9.37% |
| Operating Profit Margin | 17.01% | -2.14% | -10.08% | -0.12% | -5.48% |
| Pretax Profit Margin | 18.52% | 0.68% | -7.40% | 0.36% | -4.17% |
| Net Profit Margin | 14.48% | 0.50% | -6.03% | 0.26% | -4.86% |
| Continuous Operations Profit Margin | 14.48% | 0.50% | -6.03% | 0.26% | -5.36% |
| Net Income Per EBT | 78.20% | 72.61% | 81.46% | 73.31% | 116.53% |
| EBT Per EBIT | 108.82% | -31.96% | 73.40% | -290.21% | 76.06% |
| Return on Assets (ROA) | 6.01% | 0.18% | -2.13% | 0.08% | -1.54% |
| Return on Equity (ROE) | 7.12% | 0.24% | -2.66% | 0.11% | -1.98% |
| Return on Capital Employed (ROCE) | 7.64% | -0.86% | -3.87% | -0.04% | -2.09% |
| Return on Invested Capital (ROIC) | 5.94% | -0.62% | -3.13% | -0.03% | -1.94% |
| Return on Tangible Assets | 6.01% | 0.18% | -2.14% | 0.08% | -1.55% |
| Earnings Yield | 5.22% | 0.16% | -1.31% | 0.06% | -0.57% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.38 | 3.69 | 3.51 | 3.90 | 3.39 |
| Payables Turnover | 46.03 | 27.13 | 12.04 | 8.71 | 7.07 |
| Inventory Turnover | 2.13 | 2.65 | 2.04 | 2.08 | 1.77 |
| Fixed Asset Turnover | 1.05 | 0.88 | 0.62 | 0.57 | 0.64 |
| Asset Turnover | 0.42 | 0.37 | 0.35 | 0.32 | 0.32 |
| Working Capital Turnover Ratio | 0.82 | 0.93 | 1.08 | 1.18 | 1.01 |
| Cash Conversion Cycle | 231.33 | 223.24 | 252.64 | 227.16 | 261.99 |
| Days of Sales Outstanding | 67.80 | 99.04 | 104.11 | 93.67 | 107.63 |
| Days of Inventory Outstanding | 171.46 | 137.65 | 178.86 | 175.37 | 205.99 |
| Days of Payables Outstanding | 7.93 | 13.45 | 30.32 | 41.89 | 51.64 |
| Operating Cycle | 239.26 | 236.69 | 282.97 | 269.04 | 313.63 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.42 | 0.56 | -0.03 | 0.09 | 0.33 |
| Free Cash Flow Per Share | 2.41 | 0.45 | -0.36 | -2.07 | -0.25 |
| Dividend Paid and CapEx Coverage Ratio | 194.40 | 5.04 | -0.05 | 0.04 | 0.57 |
| Capital Expenditure Coverage Ratio | 194.40 | 5.04 | -0.07 | 0.04 | 0.57 |
| Operating Cash Flow Coverage Ratio | 1.55 | 0.19 | -0.01 | 0.02 | 0.17 |
| Operating Cash Flow to Sales Ratio | 0.32 | 0.08 | -0.00 | 0.01 | 0.06 |
| Free Cash Flow Yield | 11.54% | 2.10% | -1.24% | -6.90% | -0.54% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 19.17 | 633.93 | -76.97 | 1682.58 | -173.37 |
| Price-to-Sales (P/S) Ratio | 2.78 | 3.15 | 4.59 | 4.40 | 8.47 |
| Price-to-Book (P/B) Ratio | 1.37 | 1.51 | 2.03 | 1.86 | 3.44 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 8.67 | 47.59 | -80.40 | -14.49 | -186.81 |
| Price-to-Operating Cash Flow Ratio | 8.62 | 38.16 | -1154.84 | 338.65 | 141.93 |
| Price-to-Earnings Growth (PEG) Ratio | 0.01 | -5.82 | 0.03 | -15.79 | -0.01 |
| Enterprise Value Multiple | 7.48 | 19.61 | 70.27 | 33.00 | 85.14 |
| Enterprise Value | 459.74M | 543.01M | 852.75M | 801.02M | 1.18B |
| EV to EBITDA | 7.48 | 19.61 | 70.27 | 33.00 | 85.14 |
| EV to Sales | 2.06 | 2.69 | 4.45 | 4.20 | 7.97 |
| EV to Free Cash Flow | 6.44 | 40.67 | -77.91 | -13.83 | -175.95 |
| EV to Operating Cash Flow | 6.41 | 32.61 | -1119.10 | 323.25 | 133.68 |
| Tangible Book Value Per Share | 15.30 | 14.07 | 14.38 | 16.00 | 13.48 |
| Shareholders’ Equity Per Share | 15.31 | 14.10 | 14.42 | 16.11 | 13.59 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.27 | 0.19 | 0.27 | -0.29 |
| Revenue Per Share | 7.53 | 6.76 | 6.38 | 6.80 | 5.53 |
| Net Income Per Share | 1.09 | 0.03 | -0.38 | 0.02 | -0.27 |
| Tax Burden | 0.78 | 0.73 | 0.81 | 0.73 | 1.17 |
| Interest Burden | 1.09 | 0.51 | 1.10 | 0.33 | 1.18 |
| Research & Development to Revenue | 0.11 | 0.17 | 0.23 | 0.17 | 0.15 |
| SG&A to Revenue | 0.19 | 0.24 | 0.27 | 0.25 | 0.36 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.22 | 16.62 | 0.07 | 4.96 | -1.43 |
Currency in TWD
