Eternal Precision Mechanics Co., Ltd.(TW:7795)
NT$366.00+-11.50 (+6.55%)
TW:7795
Eternal Precision Mechanics Co., Ltd. financials statements
NT$366.00
At close:+-11.50 (+6.55%)
Eternal Precision Mechanics Co., Ltd. (7795) Ratios
Eternal Precision Mechanics Co., Ltd. Ratios
TW:7795's free cash flow for Q2 2026 was NT$-26.82M. For the 2026 fiscal year, TW:7795's free cash flow was decreased by NT$-24.18M and operating cash flow was NT$-2.64M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.24 | 2.21 | 2.53 | 2.40 | 3.42 |
| Quick Ratio | 2.43 | 1.73 | 1.78 | 1.77 | 2.67 |
| Cash Ratio | 1.62 | 1.32 | 1.35 | 0.83 | 0.82 |
| Solvency Ratio | 0.30 | 0.23 | 0.16 | 0.14 | 0.44 |
| Operating Cash Flow Ratio | -0.13 | 0.45 | 0.46 | 0.55 | 0.71 |
| Short-Term Operating Cash Flow Coverage | -0.33 | 1.28 | 2.43 | 7.59 | 10.36 |
| Net Current Asset Value | NT$ 1.27B | NT$ 1.28B | NT$ 1.11B | NT$ 471.38M | NT$ 1.42B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.15 | 0.19 | 0.29 | 0.38 | 0.05 |
| Debt-to-Equity Ratio | 0.25 | 0.37 | 0.76 | 1.54 | 0.08 |
| Debt-to-Capital Ratio | 0.20 | 0.27 | 0.43 | 0.61 | 0.08 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.31 | 0.55 | 0.00 |
| Financial Leverage Ratio | 1.63 | 1.99 | 2.57 | 4.03 | 1.75 |
| Debt Service Coverage Ratio | 1.04 | 0.83 | 1.41 | 9.49 | 10.13 |
| Interest Coverage Ratio | 43.75 | 48.25 | 34.83 | 120.50 | 292.85 |
| Debt to Market Cap | 0.02 | 0.04 | 0.08 | 0.10 | 0.00 |
| Interest Debt Per Share | 5.71 | 8.60 | 16.23 | 18.79 | 2.21 |
| Net Debt to EBITDA | -1.48 | -1.73 | -1.13 | 0.18 | -0.50 |
| Profitability Margins | |||||
| Gross Profit Margin | 44.80% | 44.57% | 44.81% | 49.03% | 45.63% |
| EBIT Margin | 22.38% | 25.58% | 23.96% | 33.76% | 31.91% |
| EBITDA Margin | 26.28% | 28.96% | 27.16% | 35.59% | 34.74% |
| Operating Profit Margin | 21.06% | 25.78% | 23.24% | 33.00% | 31.40% |
| Pretax Profit Margin | 21.89% | 25.05% | 23.29% | 33.49% | 31.80% |
| Net Profit Margin | 11.59% | 13.37% | 12.52% | 7.35% | 17.23% |
| Continuous Operations Profit Margin | 11.59% | 13.37% | 12.52% | 23.23% | 17.23% |
| Net Income Per EBT | 52.94% | 53.39% | 53.75% | 21.96% | 54.18% |
| EBT Per EBIT | 103.94% | 97.17% | 100.22% | 101.47% | 101.29% |
| Return on Assets (ROA) | 8.52% | 9.33% | 7.65% | 8.23% | 16.03% |
| Return on Equity (ROE) | 13.84% | 18.59% | 19.70% | 33.18% | 27.98% |
| Return on Capital Employed (ROCE) | 21.24% | 30.28% | 22.06% | 58.63% | 39.22% |
| Return on Invested Capital (ROIC) | 9.59% | 12.75% | 10.51% | 38.19% | 20.76% |
| Return on Tangible Assets | 8.62% | 9.42% | 7.72% | 8.31% | 16.21% |
| Earnings Yield | 1.37% | 2.64% | 2.47% | 2.38% | 4.27% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.48 | 4.42 | 4.28 | 3.28 | 2.00 |
| Payables Turnover | 21.43 | 27.72 | 19.74 | 7.34 | 5.83 |
| Inventory Turnover | 1.85 | 1.95 | 1.28 | 2.46 | 2.63 |
| Fixed Asset Turnover | 7.53 | 8.63 | 7.17 | 12.72 | 9.93 |
| Asset Turnover | 0.73 | 0.70 | 0.61 | 1.12 | 0.93 |
| Working Capital Turnover Ratio | 1.21 | 1.21 | 1.21 | 2.06 | 0.00 |
| Cash Conversion Cycle | 284.98 | 256.29 | 352.97 | 210.16 | 258.85 |
| Days of Sales Outstanding | 104.75 | 82.54 | 85.27 | 111.36 | 182.55 |
| Days of Inventory Outstanding | 197.26 | 186.91 | 286.20 | 148.49 | 138.95 |
| Days of Payables Outstanding | 17.03 | 13.17 | 18.49 | 49.69 | 62.65 |
| Operating Cycle | 302.01 | 269.45 | 371.47 | 259.85 | 321.49 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -1.31 | 8.23 | 8.87 | 9.97 | 8.17 |
| Free Cash Flow Per Share | -1.83 | 8.08 | 8.44 | 9.54 | 7.07 |
| Dividend Paid and CapEx Coverage Ratio | -0.37 | 3.54 | 2.99 | 23.13 | 7.42 |
| Capital Expenditure Coverage Ratio | -2.51 | 54.54 | 20.79 | 23.13 | 7.42 |
| Operating Cash Flow Coverage Ratio | -0.23 | 0.98 | 0.55 | 0.53 | 3.77 |
| Operating Cash Flow to Sales Ratio | -0.05 | 0.26 | 0.27 | 0.18 | 0.20 |
| Free Cash Flow Yield | -0.81% | 5.05% | 4.99% | 5.64% | 4.18% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 72.99 | 37.91 | 40.53 | 41.94 | 23.44 |
| Price-to-Sales (P/S) Ratio | 8.47 | 5.07 | 5.07 | 3.09 | 4.04 |
| Price-to-Book (P/B) Ratio | 10.12 | 7.05 | 7.98 | 13.92 | 6.56 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -123.85 | 19.80 | 20.02 | 17.72 | 23.91 |
| Price-to-Operating Cash Flow Ratio | -173.13 | 19.44 | 19.06 | 16.96 | 20.69 |
| Price-to-Earnings Growth (PEG) Ratio | -2.77 | 31.62 | 11.67 | -0.95 | 0.00 |
| Enterprise Value Multiple | 30.75 | 15.78 | 17.53 | 8.85 | 11.13 |
| Enterprise Value | 15.34B | 10.21B | 11.24B | 12.22B | 11.46B |
| EV to EBITDA | 30.75 | 15.78 | 17.53 | 8.85 | 11.13 |
| EV to Sales | 8.08 | 4.57 | 4.76 | 3.15 | 3.86 |
| EV to Free Cash Flow | -118.18 | 17.84 | 18.81 | 18.09 | 22.88 |
| EV to Operating Cash Flow | -165.20 | 17.52 | 17.90 | 17.31 | 19.80 |
| Tangible Book Value Per Share | 22.00 | 22.24 | 20.72 | 11.63 | 25.27 |
| Shareholders’ Equity Per Share | 22.44 | 22.69 | 21.18 | 12.14 | 25.77 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.47 | 0.47 | 0.46 | 0.31 | 0.46 |
| Revenue Per Share | 26.80 | 31.54 | 33.33 | 54.75 | 41.85 |
| Net Income Per Share | 3.11 | 4.22 | 4.17 | 4.03 | 7.21 |
| Tax Burden | 0.53 | 0.53 | 0.54 | 0.22 | 0.54 |
| Interest Burden | 0.98 | 0.98 | 0.97 | 0.99 | 1.00 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.22 | 0.18 | 0.20 | 0.15 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.22 | 1.04 | 1.14 | 0.54 | 1.13 |
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