BenQ Materials Corp.(TW:8215)
NT$24.85-0.40 (-1.58%)
TW:8215
BenQ Materials Corp. financials statements
NT$24.85
At close:-0.40 (-1.58%)
BenQ Materials Corp. (8215) Ratios
BenQ Materials Corp. Ratios
TW:8215's free cash flow for Q3 2026 was NT$155.33M. For the 2026 fiscal year, TW:8215's free cash flow was decreased by NT$-104.61M and operating cash flow was NT$259.94M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.06 | 1.15 | 1.29 | 1.22 | 1.16 |
| Quick Ratio | 0.57 | 0.70 | 0.77 | 0.73 | 0.67 |
| Cash Ratio | 0.10 | 0.09 | 0.10 | 0.12 | 0.05 |
| Solvency Ratio | 0.05 | 0.09 | 0.12 | 0.26 | 0.22 |
| Operating Cash Flow Ratio | 0.05 | 0.07 | 0.17 | 0.07 | 0.17 |
| Short-Term Operating Cash Flow Coverage | 0.12 | 0.22 | 0.58 | 0.32 | 1.72 |
| Net Current Asset Value | NT$ -6.83B | NT$ -5.52B | NT$ -3.39B | NT$ -596.97M | NT$ -639.00M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.46 | 0.39 | 0.33 | 0.21 | 0.16 |
| Debt-to-Equity Ratio | 2.07 | 1.54 | 1.16 | 0.47 | 0.41 |
| Debt-to-Capital Ratio | 0.67 | 0.61 | 0.54 | 0.32 | 0.29 |
| Long-Term Debt-to-Capital Ratio | 0.56 | 0.51 | 0.43 | 0.15 | 0.21 |
| Financial Leverage Ratio | 4.53 | 3.96 | 3.55 | 2.27 | 2.48 |
| Debt Service Coverage Ratio | 0.19 | 0.53 | 0.76 | 0.70 | 2.15 |
| Interest Coverage Ratio | -2.23 | 3.27 | 4.84 | 35.03 | 29.71 |
| Debt to Market Cap | 1.71 | 0.88 | 0.57 | 0.23 | 0.16 |
| Interest Debt Per Share | 33.75 | 27.85 | 21.35 | 9.03 | 6.51 |
| Net Debt to EBITDA | 12.57 | 5.45 | 3.70 | 1.60 | 1.11 |
| Profitability Margins | |||||
| Gross Profit Margin | 14.45% | 18.09% | 18.58% | 19.81% | 18.55% |
| EBIT Margin | -2.11% | 2.50% | 4.12% | 4.48% | 5.93% |
| EBITDA Margin | 4.37% | 8.01% | 9.64% | 8.80% | 9.66% |
| Operating Profit Margin | -2.11% | 2.35% | 3.45% | 11.63% | 7.58% |
| Pretax Profit Margin | -1.79% | 1.78% | 3.68% | 11.29% | 7.33% |
| Net Profit Margin | -2.04% | 1.07% | 2.42% | 8.34% | 5.89% |
| Continuous Operations Profit Margin | -1.93% | 1.34% | 2.94% | 7.56% | 5.45% |
| Net Income Per EBT | 114.35% | 60.18% | 65.70% | 73.82% | 80.43% |
| EBT Per EBIT | 84.72% | 75.70% | 106.59% | 97.15% | 96.63% |
| Return on Assets (ROA) | -1.57% | 0.88% | 2.02% | 9.45% | 7.77% |
| Return on Equity (ROE) | -7.10% | 3.49% | 7.15% | 21.42% | 19.26% |
| Return on Capital Employed (ROCE) | -2.52% | 2.91% | 4.21% | 22.37% | 18.61% |
| Return on Invested Capital (ROIC) | -2.01% | 1.86% | 2.95% | 14.06% | 13.55% |
| Return on Tangible Assets | -1.58% | 0.89% | 2.04% | 9.55% | 7.87% |
| Earnings Yield | -6.02% | 2.07% | 3.74% | 12.69% | 7.98% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.23 | 4.43 | 5.33 | 4.93 | 5.41 |
| Payables Turnover | 5.71 | 5.09 | 4.94 | 4.84 | 4.21 |
| Inventory Turnover | 3.74 | 4.43 | 4.11 | 4.58 | 4.78 |
| Fixed Asset Turnover | 1.37 | 1.48 | 1.57 | 2.76 | 3.52 |
| Asset Turnover | 0.77 | 0.82 | 0.83 | 1.13 | 1.32 |
| Working Capital Turnover Ratio | 21.10 | 12.11 | 10.96 | 14.47 | 21.96 |
| Cash Conversion Cycle | 103.50 | 93.09 | 83.40 | 78.21 | 57.10 |
| Days of Sales Outstanding | 69.81 | 82.45 | 68.45 | 74.00 | 67.48 |
| Days of Inventory Outstanding | 97.66 | 82.37 | 88.78 | 79.67 | 76.34 |
| Days of Payables Outstanding | 63.97 | 71.72 | 73.83 | 75.45 | 86.72 |
| Operating Cycle | 167.47 | 164.81 | 157.23 | 153.67 | 143.82 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.41 | 1.74 | 3.41 | 1.21 | 3.16 |
| Free Cash Flow Per Share | -3.67 | -5.96 | -1.43 | -2.58 | 1.15 |
| Dividend Paid and CapEx Coverage Ratio | 0.25 | 0.20 | 0.50 | 0.23 | 1.17 |
| Capital Expenditure Coverage Ratio | 0.28 | 0.23 | 0.70 | 0.32 | 1.57 |
| Operating Cash Flow Coverage Ratio | 0.04 | 0.06 | 0.16 | 0.14 | 0.50 |
| Operating Cash Flow to Sales Ratio | 0.03 | 0.03 | 0.06 | 0.03 | 0.06 |
| Free Cash Flow Yield | -19.39% | -19.86% | -4.14% | -8.10% | 3.03% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -16.62 | 48.39 | 26.78 | 7.88 | 12.52 |
| Price-to-Sales (P/S) Ratio | 0.34 | 0.52 | 0.65 | 0.66 | 0.74 |
| Price-to-Book (P/B) Ratio | 1.18 | 1.68 | 1.91 | 1.69 | 2.41 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -5.16 | -5.03 | -24.13 | -12.34 | 33.02 |
| Price-to-Operating Cash Flow Ratio | 13.40 | 17.27 | 10.13 | 26.24 | 12.01 |
| Price-to-Earnings Growth (PEG) Ratio | 0.06 | -0.93 | -0.39 | 0.24 | 0.09 |
| Enterprise Value Multiple | 20.33 | 11.91 | 10.40 | 9.07 | 8.75 |
| Enterprise Value | 15.87B | 17.73B | 17.18B | 12.40B | 13.94B |
| EV to EBITDA | 20.33 | 11.91 | 10.40 | 9.07 | 8.75 |
| EV to Sales | 0.89 | 0.95 | 1.00 | 0.80 | 0.85 |
| EV to Free Cash Flow | -13.51 | -9.28 | -37.42 | -14.99 | 37.82 |
| EV to Operating Cash Flow | 35.11 | 31.84 | 15.70 | 31.87 | 13.76 |
| Tangible Book Value Per Share | 23.13 | 25.40 | 26.68 | 19.05 | 15.56 |
| Shareholders’ Equity Per Share | 16.05 | 17.82 | 18.08 | 18.86 | 15.73 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.08 | 0.25 | 0.20 | 0.27 | 0.20 |
| Revenue Per Share | 55.82 | 57.97 | 53.41 | 48.46 | 51.40 |
| Net Income Per Share | -1.14 | 0.62 | 1.29 | 4.04 | 3.03 |
| Tax Burden | 1.14 | 0.60 | 0.66 | 0.74 | 0.80 |
| Interest Burden | 0.85 | 0.71 | 0.89 | 2.52 | 1.24 |
| Research & Development to Revenue | 0.06 | 0.06 | 0.05 | 0.06 | 0.05 |
| SG&A to Revenue | 0.10 | 0.10 | 0.10 | 0.10 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.24 | 1.68 | 1.73 | 0.22 | 0.84 |
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