Topoint Technology Co., Ltd.(TW:8021)
NT$394.50+25.50 (+6.91%)
TW:8021
Topoint Technology Co., Ltd. financials statements
NT$394.50
At close:+25.50 (+6.91%)
Topoint Technology Co., Ltd. (8021) Ratios
Topoint Technology Co., Ltd. Ratios
TW:8021's free cash flow for Q2 2026 was NT$-337.95M. For the 2026 fiscal year, TW:8021's free cash flow was decreased by NT$-512.85M and operating cash flow was NT$174.89M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.46 | 2.64 | 4.17 | 3.71 | 3.87 |
| Quick Ratio | 2.02 | 2.20 | 3.55 | 3.15 | 3.39 |
| Cash Ratio | 0.86 | 1.18 | 1.51 | 2.09 | 1.82 |
| Solvency Ratio | 0.29 | 0.28 | 0.19 | 0.33 | 0.33 |
| Operating Cash Flow Ratio | 0.32 | 0.11 | 0.40 | 0.60 | 0.57 |
| Short-Term Operating Cash Flow Coverage | 1.27 | 0.42 | 4.00 | 5.62 | 3.35 |
| Net Current Asset Value | NT$ 2.67B | NT$ 2.40B | NT$ 2.56B | NT$ 2.87B | NT$ 3.17B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.09 | 0.09 | 0.09 | 0.09 | 0.12 |
| Debt-to-Equity Ratio | 0.15 | 0.14 | 0.14 | 0.13 | 0.19 |
| Debt-to-Capital Ratio | 0.13 | 0.13 | 0.12 | 0.12 | 0.16 |
| Long-Term Debt-to-Capital Ratio | 0.03 | 0.03 | 0.08 | 0.08 | 0.11 |
| Financial Leverage Ratio | 1.65 | 1.57 | 1.56 | 1.56 | 1.62 |
| Debt Service Coverage Ratio | 1.40 | 1.28 | 2.95 | 4.72 | 3.27 |
| Interest Coverage Ratio | 23.75 | 14.12 | 4.45 | 37.52 | 54.41 |
| Debt to Market Cap | 0.03 | 0.12 | 0.13 | 0.12 | 0.14 |
| Interest Debt Per Share | 5.40 | 4.80 | 4.23 | 4.56 | 6.42 |
| Net Debt to EBITDA | -1.08 | -1.98 | -1.90 | -2.35 | -1.67 |
| Profitability Margins | |||||
| Gross Profit Margin | 29.53% | 26.19% | 22.44% | 30.26% | 32.70% |
| EBIT Margin | 14.57% | 8.83% | 5.60% | 15.91% | 18.00% |
| EBITDA Margin | 22.65% | 19.25% | 19.41% | 25.88% | 26.63% |
| Operating Profit Margin | 14.57% | 8.22% | 2.75% | 16.14% | 18.01% |
| Pretax Profit Margin | 15.06% | 8.25% | 4.99% | 15.48% | 17.63% |
| Net Profit Margin | 8.83% | 5.82% | -1.31% | 9.46% | 11.85% |
| Continuous Operations Profit Margin | 10.36% | 6.01% | -1.40% | 10.55% | 13.05% |
| Net Income Per EBT | 58.63% | 70.56% | -26.29% | 61.12% | 67.21% |
| EBT Per EBIT | 103.35% | 100.26% | 181.14% | 95.96% | 97.88% |
| Return on Assets (ROA) | 4.89% | 2.83% | -0.53% | 4.52% | 5.93% |
| Return on Equity (ROE) | 8.07% | 4.46% | -0.83% | 7.05% | 9.62% |
| Return on Capital Employed (ROCE) | 10.99% | 5.22% | 1.33% | 9.40% | 11.11% |
| Return on Invested Capital (ROIC) | 6.90% | 3.51% | -0.37% | 6.23% | 7.87% |
| Return on Tangible Assets | 4.89% | 2.84% | -0.54% | 4.53% | 5.96% |
| Earnings Yield | 1.44% | 4.33% | -0.91% | 7.60% | 7.44% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.64 | 2.69 | 2.60 | 3.00 | 2.64 |
| Payables Turnover | 5.56 | 8.23 | 10.06 | 13.97 | 8.43 |
| Inventory Turnover | 3.37 | 3.50 | 3.29 | 3.28 | 3.69 |
| Fixed Asset Turnover | 1.73 | 1.55 | 1.33 | 1.70 | 2.13 |
| Asset Turnover | 0.55 | 0.49 | 0.41 | 0.48 | 0.50 |
| Working Capital Turnover Ratio | 1.50 | 1.16 | 0.79 | 0.92 | 0.98 |
| Cash Conversion Cycle | 180.70 | 195.82 | 214.85 | 207.02 | 193.98 |
| Days of Sales Outstanding | 138.22 | 135.90 | 140.18 | 121.77 | 138.44 |
| Days of Inventory Outstanding | 108.16 | 104.29 | 110.93 | 111.38 | 98.83 |
| Days of Payables Outstanding | 65.68 | 44.37 | 36.27 | 26.12 | 43.29 |
| Operating Cycle | 246.38 | 240.19 | 251.12 | 233.15 | 237.27 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.78 | 1.34 | 2.94 | 5.56 | 5.70 |
| Free Cash Flow Per Share | 1.95 | -2.81 | 0.29 | 1.03 | 2.40 |
| Dividend Paid and CapEx Coverage Ratio | 1.19 | 0.27 | 0.63 | 0.81 | 1.17 |
| Capital Expenditure Coverage Ratio | 1.69 | 0.32 | 1.11 | 1.23 | 1.73 |
| Operating Cash Flow Coverage Ratio | 0.92 | 0.29 | 0.71 | 1.25 | 0.90 |
| Operating Cash Flow to Sales Ratio | 0.15 | 0.05 | 0.15 | 0.23 | 0.21 |
| Free Cash Flow Yield | 1.03% | -8.41% | 1.04% | 3.35% | 5.68% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 69.59 | 23.07 | -111.00 | 13.14 | 13.41 |
| Price-to-Sales (P/S) Ratio | 6.14 | 1.34 | 1.44 | 1.25 | 1.59 |
| Price-to-Book (P/B) Ratio | 5.62 | 1.03 | 0.91 | 0.93 | 1.29 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 97.25 | -11.88 | 96.34 | 29.88 | 17.61 |
| Price-to-Operating Cash Flow Ratio | 39.75 | 24.98 | 9.44 | 5.53 | 7.42 |
| Price-to-Earnings Growth (PEG) Ratio | 0.79 | -0.03 | 1.00 | -0.51 | 0.23 |
| Enterprise Value Multiple | 26.04 | 4.99 | 5.50 | 2.46 | 4.31 |
| Enterprise Value | 26.02B | 3.41B | 2.93B | 2.24B | 4.33B |
| EV to EBITDA | 26.04 | 4.99 | 5.50 | 2.46 | 4.31 |
| EV to Sales | 5.90 | 0.96 | 1.07 | 0.64 | 1.15 |
| EV to Free Cash Flow | 93.39 | -8.51 | 71.64 | 15.28 | 12.69 |
| EV to Operating Cash Flow | 38.17 | 17.89 | 7.02 | 2.83 | 5.34 |
| Tangible Book Value Per Share | 38.00 | 36.39 | 34.41 | 37.23 | 36.64 |
| Shareholders’ Equity Per Share | 33.81 | 32.50 | 30.46 | 33.15 | 32.68 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.31 | 0.27 | 1.28 | 0.32 | 0.26 |
| Revenue Per Share | 30.93 | 24.90 | 19.33 | 24.69 | 26.54 |
| Net Income Per Share | 2.73 | 1.45 | -0.25 | 2.34 | 3.15 |
| Tax Burden | 0.59 | 0.71 | -0.26 | 0.61 | 0.67 |
| Interest Burden | 1.03 | 0.93 | 0.89 | 0.97 | 0.98 |
| Research & Development to Revenue | 0.04 | 0.04 | 0.05 | 0.04 | 0.03 |
| SG&A to Revenue | 0.13 | 0.14 | 0.15 | 0.13 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.75 | 0.65 | -11.60 | 1.45 | 1.22 |
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