Nan Ya Printed Circuit Board Corporation(TW:8046)
NT$1,080.00+75.00 (+7.46%)
TW:8046
Nan Ya Printed Circuit Board Corporation financials statements
NT$1,080.00
At close:+75.00 (+7.46%)
Nan Ya Printed Circuit Board Corporation (8046) Ratios
Nan Ya Printed Circuit Board Corporation Ratios
TW:8046's free cash flow for Q2 2026 was NT$659.83M. For the 2026 fiscal year, TW:8046's free cash flow was decreased by NT$-356.58M and operating cash flow was NT$1.02B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.29 | 3.10 | 2.69 | 3.02 | 2.87 |
| Quick Ratio | 2.58 | 2.49 | 2.26 | 2.59 | 2.36 |
| Cash Ratio | 1.19 | 1.27 | 1.35 | 1.46 | 1.25 |
| Solvency Ratio | 0.59 | 0.38 | 0.52 | 0.85 | 0.90 |
| Operating Cash Flow Ratio | 0.42 | 0.32 | 1.81 | 2.36 | 1.51 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 9.54 |
| Net Current Asset Value | NT$ 8.54B | NT$ 3.19B | NT$ 1.94B | NT$ 13.28B | NT$ 14.31B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.02 | 0.02 | 0.02 | 0.04 |
| Debt-to-Equity Ratio | 0.03 | 0.03 | 0.04 | 0.04 | 0.06 |
| Debt-to-Capital Ratio | 0.03 | 0.03 | 0.03 | 0.03 | 0.05 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Financial Leverage Ratio | 1.33 | 1.38 | 1.47 | 1.52 | 1.39 |
| Debt Service Coverage Ratio | 641.16 | 379.49 | 604.81 | 1054.29 | 8.35 |
| Interest Coverage Ratio | 143.55 | -72.24 | 325.49 | 1128.21 | 406.21 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Interest Debt Per Share | 1.93 | 2.32 | 2.65 | 3.00 | 3.56 |
| Net Debt to EBITDA | -0.79 | -1.06 | -0.82 | -0.61 | -0.65 |
| Profitability Margins | |||||
| Gross Profit Margin | 9.08% | 1.11% | 19.30% | 40.01% | 28.50% |
| EBIT Margin | 5.87% | 0.56% | 16.87% | 39.27% | 25.13% |
| EBITDA Margin | 23.03% | 20.49% | 30.78% | 45.89% | 32.00% |
| Operating Profit Margin | 4.93% | -3.92% | 14.92% | 39.26% | 25.13% |
| Pretax Profit Margin | 5.84% | 0.51% | 16.82% | 39.23% | 25.07% |
| Net Profit Margin | 4.85% | 0.63% | 13.77% | 30.03% | 20.26% |
| Continuous Operations Profit Margin | 4.85% | 0.63% | 13.77% | 29.94% | 20.17% |
| Net Income Per EBT | 83.00% | 124.94% | 81.85% | 76.56% | 80.81% |
| EBT Per EBIT | 118.32% | -12.87% | 112.71% | 99.91% | 99.75% |
| Return on Assets (ROA) | 3.18% | 0.32% | 8.26% | 23.75% | 18.78% |
| Return on Equity (ROE) | 4.22% | 0.45% | 12.14% | 36.14% | 26.14% |
| Return on Capital Employed (ROCE) | 3.67% | -2.25% | 10.28% | 37.29% | 28.64% |
| Return on Invested Capital (ROIC) | 3.03% | -2.24% | 8.38% | 28.45% | 22.26% |
| Return on Tangible Assets | 3.18% | 0.32% | 8.26% | 23.60% | 18.61% |
| Earnings Yield | 1.25% | 0.24% | 3.60% | 13.24% | 2.86% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.14 | 4.54 | 5.62 | 0.00 | 0.00 |
| Payables Turnover | 21.35 | 21.04 | 11.14 | 7.29 | 10.21 |
| Inventory Turnover | 7.21 | 7.79 | 8.75 | 6.68 | 6.98 |
| Fixed Asset Turnover | 1.10 | 0.78 | 0.94 | 1.65 | 2.10 |
| Asset Turnover | 0.66 | 0.51 | 0.60 | 0.79 | 0.93 |
| Working Capital Turnover Ratio | 2.64 | 2.20 | 1.97 | 2.73 | 3.01 |
| Cash Conversion Cycle | 121.75 | 110.01 | 73.83 | 4.55 | 16.52 |
| Days of Sales Outstanding | 88.20 | 80.48 | 64.90 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 50.64 | 46.88 | 41.71 | 54.62 | 52.27 |
| Days of Payables Outstanding | 17.10 | 17.35 | 32.78 | 50.07 | 35.75 |
| Operating Cycle | 138.84 | 127.36 | 106.61 | 54.62 | 52.27 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.71 | 3.34 | 25.56 | 50.00 | 24.65 |
| Free Cash Flow Per Share | 0.97 | -0.34 | 7.33 | 23.81 | 11.57 |
| Dividend Paid and CapEx Coverage Ratio | 0.99 | 0.36 | 0.71 | 1.38 | 1.50 |
| Capital Expenditure Coverage Ratio | 1.26 | 0.91 | 1.40 | 1.91 | 1.88 |
| Operating Cash Flow Coverage Ratio | 2.47 | 1.46 | 9.75 | 16.88 | 7.01 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.07 | 0.39 | 0.50 | 0.30 |
| Free Cash Flow Yield | 0.40% | -0.26% | 2.93% | 10.49% | 2.02% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 80.07 | 407.81 | 27.78 | 7.55 | 34.92 |
| Price-to-Sales (P/S) Ratio | 3.88 | 2.61 | 3.82 | 2.27 | 7.08 |
| Price-to-Book (P/B) Ratio | 3.38 | 1.86 | 3.37 | 2.73 | 9.13 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 249.24 | -384.84 | 34.12 | 9.53 | 49.43 |
| Price-to-Operating Cash Flow Ratio | 51.14 | 39.04 | 9.78 | 4.54 | 23.20 |
| Price-to-Earnings Growth (PEG) Ratio | 0.10 | -4.23 | -0.40 | 0.09 | 0.18 |
| Enterprise Value Multiple | 16.05 | 11.69 | 11.60 | 4.33 | 21.46 |
| Enterprise Value | 148.52B | 77.32B | 150.91B | 128.55B | 358.68B |
| EV to EBITDA | 16.05 | 11.69 | 11.60 | 4.33 | 21.46 |
| EV to Sales | 3.70 | 2.40 | 3.57 | 1.99 | 6.87 |
| EV to Free Cash Flow | 237.48 | -352.88 | 31.88 | 8.36 | 47.97 |
| EV to Operating Cash Flow | 48.73 | 35.80 | 9.14 | 3.98 | 22.52 |
| Tangible Book Value Per Share | 71.31 | 70.34 | 74.14 | 83.14 | 62.64 |
| Shareholders’ Equity Per Share | 71.31 | 70.34 | 74.14 | 83.14 | 62.64 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.17 | -0.25 | 0.18 | 0.23 | 0.19 |
| Revenue Per Share | 62.11 | 49.96 | 65.39 | 100.05 | 80.83 |
| Net Income Per Share | 3.01 | 0.32 | 9.00 | 30.05 | 16.38 |
| Tax Burden | 0.83 | 1.25 | 0.82 | 0.77 | 0.81 |
| Interest Burden | 0.99 | 0.90 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.04 | 0.05 | 0.04 | 0.04 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.57 | 13.24 | 2.84 | 1.27 | 1.22 |
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