Spec Products Corp(TW:7718)
NT$45.50-0.10 (-0.22%)
TW:7718
Spec Products Corp financials statements
NT$45.50
At close:-0.10 (-0.22%)
Spec Products Corp (7718) Ratios
Spec Products Corp Ratios
TW:7718's free cash flow for Q2 2026 was NT$54.89M. For the 2026 fiscal year, TW:7718's free cash flow was decreased by NT$-8.17M and operating cash flow was NT$63.06M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Mar 24 | Dec 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.03 | 2.71 | 2.06 | 1.38 | 2.12 |
| Quick Ratio | 2.70 | 2.28 | 1.82 | 1.22 | 1.64 |
| Cash Ratio | 1.12 | 1.13 | 0.66 | 0.25 | 0.36 |
| Solvency Ratio | 0.37 | 0.43 | 0.29 | 0.22 | 0.14 |
| Operating Cash Flow Ratio | 0.38 | 0.42 | 0.52 | 0.32 | -0.12 |
| Short-Term Operating Cash Flow Coverage | 0.95 | 1.16 | 0.92 | 0.45 | -0.29 |
| Net Current Asset Value | NT$ 794.14M | NT$ 561.51M | NT$ 502.23M | NT$ 310.07M | NT$ 168.13M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.13 | 0.18 | 0.27 | 0.45 | 0.38 |
| Debt-to-Equity Ratio | 0.17 | 0.27 | 0.45 | 1.12 | 0.87 |
| Debt-to-Capital Ratio | 0.15 | 0.21 | 0.31 | 0.53 | 0.47 |
| Long-Term Debt-to-Capital Ratio | 0.05 | 0.12 | 0.12 | 0.10 | 0.36 |
| Financial Leverage Ratio | 1.34 | 1.48 | 1.67 | 2.49 | 2.32 |
| Debt Service Coverage Ratio | 1.12 | 1.68 | 0.53 | 0.34 | 0.65 |
| Interest Coverage Ratio | 116.74 | 62.47 | 27.04 | 20.30 | 21.45 |
| Debt to Market Cap | 0.13 | 0.15 | 0.26 | 0.49 | 0.31 |
| Interest Debt Per Share | 6.04 | 8.72 | 14.84 | 28.58 | 17.55 |
| Net Debt to EBITDA | -0.89 | -0.43 | 0.47 | 1.95 | 2.63 |
| Profitability Margins | |||||
| Gross Profit Margin | 17.48% | 20.13% | 20.05% | 17.74% | 15.82% |
| EBIT Margin | 8.80% | 12.98% | 10.03% | 12.18% | 6.06% |
| EBITDA Margin | 9.97% | 13.96% | 11.19% | 13.08% | 6.99% |
| Operating Profit Margin | 8.19% | 9.54% | 10.03% | 8.71% | 7.02% |
| Pretax Profit Margin | 8.73% | 12.83% | 11.83% | 11.75% | 5.74% |
| Net Profit Margin | 6.91% | 10.32% | 9.15% | 9.62% | 4.62% |
| Continuous Operations Profit Margin | 6.91% | 10.32% | 9.21% | 9.25% | 4.60% |
| Net Income Per EBT | 79.16% | 80.44% | 77.36% | 81.91% | 80.58% |
| EBT Per EBIT | 106.57% | 134.43% | 117.93% | 134.89% | 81.74% |
| Return on Assets (ROA) | 8.12% | 12.75% | 10.51% | 11.84% | 6.67% |
| Return on Equity (ROE) | 10.89% | 18.87% | 17.57% | 29.54% | 15.47% |
| Return on Capital Employed (ROCE) | 12.18% | 15.24% | 16.87% | 22.70% | 14.66% |
| Return on Invested Capital (ROIC) | 8.68% | 11.03% | 10.34% | 9.88% | 9.90% |
| Return on Tangible Assets | 8.13% | 12.78% | 10.52% | 11.86% | 6.69% |
| Earnings Yield | 8.34% | 11.05% | 10.59% | 13.85% | 5.70% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.24 | 5.92 | 6.76 | 5.95 | 5.02 |
| Payables Turnover | 14.09 | 16.24 | 19.27 | 18.86 | 11.78 |
| Inventory Turnover | 13.70 | 10.35 | 11.91 | 11.65 | 8.24 |
| Fixed Asset Turnover | 3.44 | 5.51 | 6.18 | 8.90 | 8.17 |
| Asset Turnover | 1.17 | 1.24 | 1.15 | 1.23 | 1.44 |
| Working Capital Turnover Ratio | 2.98 | 3.38 | 4.03 | 5.43 | 4.88 |
| Cash Conversion Cycle | 70.47 | 74.45 | 65.70 | 73.33 | 86.01 |
| Days of Sales Outstanding | 69.72 | 61.67 | 53.99 | 61.35 | 72.68 |
| Days of Inventory Outstanding | 26.65 | 35.26 | 30.65 | 31.33 | 44.32 |
| Days of Payables Outstanding | 25.90 | 22.47 | 18.94 | 19.35 | 31.00 |
| Operating Cycle | 96.37 | 96.93 | 84.64 | 92.69 | 117.00 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.70 | 4.55 | 9.02 | 10.69 | -1.67 |
| Free Cash Flow Per Share | -2.91 | 2.55 | 6.05 | 9.98 | -1.92 |
| Dividend Paid and CapEx Coverage Ratio | 0.36 | 0.91 | 1.52 | 3.97 | -1.23 |
| Capital Expenditure Coverage Ratio | 0.56 | 2.27 | 3.04 | 15.21 | -6.64 |
| Operating Cash Flow Coverage Ratio | 0.62 | 0.53 | 0.62 | 0.38 | -0.10 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.08 | 0.14 | 0.14 | -0.03 |
| Free Cash Flow Yield | -6.47% | 4.63% | 11.21% | 18.49% | -3.55% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 11.99 | 9.03 | 9.44 | 7.18 | 17.53 |
| Price-to-Sales (P/S) Ratio | 0.83 | 0.93 | 0.86 | 0.69 | 0.81 |
| Price-to-Book (P/B) Ratio | 1.31 | 1.71 | 1.66 | 2.13 | 2.71 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -15.46 | 21.61 | 8.92 | 5.41 | -28.16 |
| Price-to-Operating Cash Flow Ratio | 12.15 | 12.08 | 5.99 | 5.05 | -32.40 |
| Price-to-Earnings Growth (PEG) Ratio | -0.31 | 1.40 | -0.39 | 0.05 | 0.14 |
| Enterprise Value Multiple | 7.41 | 6.26 | 8.19 | 7.26 | 14.22 |
| Enterprise Value | 1.81B | 2.11B | 2.09B | 2.70B | 2.41B |
| EV to EBITDA | 7.41 | 6.26 | 8.19 | 7.26 | 14.22 |
| EV to Sales | 0.74 | 0.87 | 0.92 | 0.95 | 0.99 |
| EV to Free Cash Flow | -13.80 | 20.22 | 9.46 | 7.40 | -34.54 |
| EV to Operating Cash Flow | 10.84 | 11.30 | 6.35 | 6.91 | -39.74 |
| Tangible Book Value Per Share | 34.35 | 32.09 | 32.48 | 25.53 | 20.40 |
| Shareholders’ Equity Per Share | 34.42 | 32.20 | 32.56 | 25.32 | 19.92 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.20 | 0.22 | 0.21 | 0.20 |
| Revenue Per Share | 54.24 | 58.89 | 62.51 | 77.74 | 66.63 |
| Net Income Per Share | 3.75 | 6.08 | 5.72 | 7.48 | 3.08 |
| Tax Burden | 0.79 | 0.80 | 0.77 | 0.82 | 0.81 |
| Interest Burden | 0.99 | 0.99 | 1.18 | 0.96 | 0.95 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 |
| SG&A to Revenue | 0.09 | 0.10 | 0.09 | 0.09 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.78 | 0.60 | 1.58 | 1.17 | -0.54 |
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