Finesse Technology Co. Ltd.(TW:7704)
NT$81.90+1.90 (+2.38%)
TW:7704
Finesse Technology Co. Ltd. financials statements
NT$81.90
At close:+1.90 (+2.38%)
Finesse Technology Co. Ltd. (7704) Ratios
Finesse Technology Co. Ltd. Ratios
TW:7704's free cash flow for Q3 2026 was NT$36.20M. For the 2026 fiscal year, TW:7704's free cash flow was decreased by NT$-15.60M and operating cash flow was NT$51.80M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Mar 24 | Jun 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 7.06 | 5.33 | 4.21 | 3.13 | 2.39 |
| Quick Ratio | 5.33 | 3.92 | 2.74 | 2.01 | 1.43 |
| Cash Ratio | 2.78 | 2.83 | 1.75 | 1.21 | 0.50 |
| Solvency Ratio | 0.63 | 0.53 | 0.58 | 0.51 | 0.23 |
| Operating Cash Flow Ratio | 0.69 | 0.52 | 0.58 | 1.02 | 0.41 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 60.45 | 1.67 |
| Net Current Asset Value | NT$ 810.65M | NT$ 820.82M | NT$ 565.61M | NT$ 401.80M | NT$ 19.42M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.01 | 0.02 | 0.07 | 0.31 |
| Debt-to-Equity Ratio | 0.01 | 0.02 | 0.03 | 0.10 | 0.60 |
| Debt-to-Capital Ratio | 0.01 | 0.02 | 0.03 | 0.09 | 0.38 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.07 | 0.33 |
| Financial Leverage Ratio | 1.14 | 1.18 | 1.23 | 1.41 | 1.93 |
| Debt Service Coverage Ratio | 179.51 | 163.90 | 95.90 | 20.16 | 2.32 |
| Interest Coverage Ratio | 143.99 | 144.18 | 95.06 | 64.06 | 36.02 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.02 | 0.12 |
| Interest Debt Per Share | 0.48 | 0.63 | 1.01 | 2.42 | 11.35 |
| Net Debt to EBITDA | -3.62 | -4.00 | -2.01 | -1.19 | 1.38 |
| Profitability Margins | |||||
| Gross Profit Margin | 30.86% | 35.50% | 39.23% | 41.51% | 42.73% |
| EBIT Margin | 10.92% | 14.28% | 17.32% | 19.97% | 25.74% |
| EBITDA Margin | 15.00% | 17.41% | 20.21% | 22.00% | 28.29% |
| Operating Profit Margin | 10.92% | 12.99% | 17.06% | 19.97% | 24.56% |
| Pretax Profit Margin | 11.55% | 14.43% | 17.14% | 23.64% | 25.05% |
| Net Profit Margin | 10.36% | 11.78% | 14.14% | 17.67% | 17.76% |
| Continuous Operations Profit Margin | 10.17% | 11.78% | 14.14% | 17.85% | 20.53% |
| Net Income Per EBT | 89.65% | 81.65% | 82.50% | 74.76% | 70.89% |
| EBT Per EBIT | 105.79% | 111.05% | 100.49% | 118.34% | 102.00% |
| Return on Assets (ROA) | 5.27% | 6.45% | 9.12% | 13.05% | 9.56% |
| Return on Equity (ROE) | 6.01% | 7.63% | 11.24% | 18.34% | 18.45% |
| Return on Capital Employed (ROCE) | 6.20% | 8.27% | 13.16% | 18.86% | 16.67% |
| Return on Invested Capital (ROIC) | 5.43% | 6.71% | 10.76% | 14.17% | 12.47% |
| Return on Tangible Assets | 5.33% | 6.49% | 9.20% | 13.17% | 9.60% |
| Earnings Yield | 4.28% | 3.69% | 4.62% | 4.83% | 3.81% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.97 | 4.09 | 4.48 | 5.50 | 3.67 |
| Payables Turnover | 15.40 | 9.93 | 8.95 | 10.06 | 5.34 |
| Inventory Turnover | 1.97 | 1.79 | 1.63 | 1.77 | 1.56 |
| Fixed Asset Turnover | 2.27 | 2.51 | 2.51 | 2.84 | 2.18 |
| Asset Turnover | 0.51 | 0.55 | 0.64 | 0.74 | 0.54 |
| Working Capital Turnover Ratio | 0.80 | 1.06 | 1.36 | 1.91 | 2.07 |
| Cash Conversion Cycle | 253.66 | 256.33 | 265.23 | 235.99 | 265.00 |
| Days of Sales Outstanding | 92.01 | 89.28 | 81.50 | 66.33 | 99.48 |
| Days of Inventory Outstanding | 185.35 | 203.79 | 224.49 | 205.94 | 233.83 |
| Days of Payables Outstanding | 23.70 | 36.74 | 40.76 | 36.28 | 68.32 |
| Operating Cycle | 277.36 | 293.07 | 305.99 | 272.26 | 333.32 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.81 | 3.29 | 3.72 | 7.39 | 3.01 |
| Free Cash Flow Per Share | 2.34 | 2.32 | 3.01 | 6.94 | 2.87 |
| Dividend Paid and CapEx Coverage Ratio | 1.02 | 0.88 | 0.86 | 3.13 | 5.50 |
| Capital Expenditure Coverage Ratio | 5.95 | 3.40 | 5.24 | 16.34 | 20.68 |
| Operating Cash Flow Coverage Ratio | 6.09 | 5.45 | 3.86 | 3.16 | 0.27 |
| Operating Cash Flow to Sales Ratio | 0.14 | 0.13 | 0.15 | 0.30 | 0.16 |
| Free Cash Flow Yield | 4.85% | 2.95% | 3.92% | 7.71% | 3.19% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 23.33 | 27.08 | 21.63 | 20.69 | 23.50 |
| Price-to-Sales (P/S) Ratio | 2.42 | 3.19 | 3.06 | 3.66 | 4.66 |
| Price-to-Book (P/B) Ratio | 1.40 | 2.06 | 2.43 | 3.80 | 4.85 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 20.62 | 33.90 | 25.49 | 12.97 | 31.37 |
| Price-to-Operating Cash Flow Ratio | 17.16 | 23.94 | 20.63 | 12.18 | 29.85 |
| Price-to-Earnings Growth (PEG) Ratio | -0.81 | -1.50 | -1.18 | 1.52 | 1.22 |
| Enterprise Value Multiple | 12.52 | 14.31 | 13.13 | 15.44 | 17.87 |
| Enterprise Value | 1.26B | 1.89B | 1.93B | 2.56B | 2.99B |
| EV to EBITDA | 12.52 | 14.31 | 13.13 | 15.44 | 17.87 |
| EV to Sales | 1.88 | 2.49 | 2.65 | 3.40 | 5.05 |
| EV to Free Cash Flow | 16.00 | 26.49 | 22.10 | 12.05 | 34.00 |
| EV to Operating Cash Flow | 13.31 | 18.71 | 17.89 | 11.31 | 32.36 |
| Tangible Book Value Per Share | 34.25 | 37.88 | 31.22 | 23.40 | 18.66 |
| Shareholders’ Equity Per Share | 34.42 | 38.16 | 31.58 | 23.70 | 18.57 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.12 | 0.18 | 0.17 | 0.24 | 0.20 |
| Revenue Per Share | 19.96 | 24.71 | 25.10 | 24.59 | 19.30 |
| Net Income Per Share | 2.07 | 2.91 | 3.55 | 4.35 | 3.43 |
| Tax Burden | 0.90 | 0.82 | 0.83 | 0.75 | 0.71 |
| Interest Burden | 1.06 | 1.01 | 0.99 | 1.18 | 0.97 |
| Research & Development to Revenue | 0.06 | 0.06 | 0.05 | 0.05 | 0.04 |
| SG&A to Revenue | 0.16 | 0.16 | 0.17 | 0.18 | 0.14 |
| Stock-Based Compensation to Revenue | 0.00 | 0.02 | 0.00 | 0.04 | 0.00 |
| Income Quality | 1.36 | 0.92 | 1.05 | 1.70 | 0.79 |
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