Changing Information Technology, Inc.(TW:8272)
NT$97.30+8.80 (+9.94%)
TW:8272
Changing Information Technology, Inc. financials statements
NT$97.30
At close:+8.80 (+9.94%)
Changing Information Technology, Inc. (8272) Ratios
Changing Information Technology, Inc. Ratios
TW:8272's free cash flow for Q2 2026 was NT$12.20M. For the 2026 fiscal year, TW:8272's free cash flow was decreased by NT$-887.00K and operating cash flow was NT$13.09M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Mar 24 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.50 | 3.66 | 2.87 | 2.75 | 2.88 |
| Quick Ratio | 3.49 | 3.65 | 2.86 | 2.75 | 2.87 |
| Cash Ratio | 0.64 | 0.92 | 0.53 | 0.88 | 1.13 |
| Solvency Ratio | 0.39 | 0.36 | 0.41 | 0.43 | 0.45 |
| Operating Cash Flow Ratio | 0.53 | 0.53 | 0.34 | 0.57 | 0.74 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | NT$ 601.57M | NT$ 553.91M | NT$ 395.76M | NT$ 348.99M | NT$ 285.47M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.01 | 0.01 | 0.01 | 0.03 |
| Debt-to-Equity Ratio | 0.01 | 0.01 | 0.01 | 0.02 | 0.04 |
| Debt-to-Capital Ratio | 0.01 | 0.01 | 0.01 | 0.02 | 0.04 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.40 | 1.38 | 1.53 | 1.57 | 1.54 |
| Debt Service Coverage Ratio | 290.40 | 390.61 | 358.52 | 198.76 | 116.21 |
| Interest Coverage Ratio | 334.36 | 411.81 | 380.13 | 229.73 | 131.71 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.19 | 0.48 | 0.21 | 0.53 | 0.84 |
| Net Debt to EBITDA | -1.39 | -1.92 | -1.00 | -1.51 | -1.77 |
| Profitability Margins | |||||
| Gross Profit Margin | 73.14% | 75.83% | 76.95% | 77.16% | 73.40% |
| EBIT Margin | 21.04% | 21.64% | 24.26% | 24.99% | 22.58% |
| EBITDA Margin | 22.69% | 23.44% | 25.98% | 26.78% | 24.52% |
| Operating Profit Margin | 21.04% | 20.05% | 22.35% | 24.95% | 22.53% |
| Pretax Profit Margin | 22.91% | 21.60% | 24.20% | 24.88% | 22.41% |
| Net Profit Margin | 18.50% | 17.17% | 19.30% | 19.69% | 17.77% |
| Continuous Operations Profit Margin | 18.50% | 17.17% | 19.30% | 19.69% | 17.77% |
| Net Income Per EBT | 80.74% | 79.51% | 79.77% | 79.16% | 79.27% |
| EBT Per EBIT | 108.86% | 107.70% | 108.26% | 99.69% | 99.48% |
| Return on Assets (ROA) | 10.29% | 8.99% | 12.99% | 14.29% | 14.19% |
| Return on Equity (ROE) | 14.36% | 12.37% | 19.83% | 22.45% | 21.85% |
| Return on Capital Employed (ROCE) | 16.28% | 14.31% | 22.81% | 27.89% | 26.84% |
| Return on Invested Capital (ROIC) | 13.07% | 11.29% | 18.05% | 21.81% | 20.99% |
| Return on Tangible Assets | 10.29% | 8.99% | 13.00% | 14.31% | 14.22% |
| Earnings Yield | 5.86% | 3.81% | 5.93% | 3.98% | 3.37% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.97 | 3.38 | 2.73 | 3.26 | 3.68 |
| Payables Turnover | 6.22 | 5.74 | 4.44 | 10.76 | 12.53 |
| Inventory Turnover | 42.71 | 92.54 | 57.35 | 103.77 | 110.82 |
| Fixed Asset Turnover | 61.85 | 30.04 | 53.16 | 31.74 | 20.58 |
| Asset Turnover | 0.56 | 0.52 | 0.67 | 0.73 | 0.80 |
| Working Capital Turnover Ratio | 0.82 | 0.86 | 1.12 | 1.29 | 1.43 |
| Cash Conversion Cycle | 41.82 | 48.33 | 57.75 | 81.69 | 73.32 |
| Days of Sales Outstanding | 91.98 | 108.01 | 133.66 | 112.09 | 99.14 |
| Days of Inventory Outstanding | 8.55 | 3.94 | 6.36 | 3.52 | 3.29 |
| Days of Payables Outstanding | 58.70 | 63.63 | 82.27 | 33.92 | 29.12 |
| Operating Cycle | 100.53 | 111.96 | 140.02 | 115.61 | 102.44 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6.78 | 6.33 | 4.24 | 7.29 | 7.50 |
| Free Cash Flow Per Share | 6.72 | 6.14 | 4.13 | 7.15 | 7.32 |
| Dividend Paid and CapEx Coverage Ratio | 2.75 | 2.11 | 1.31 | 2.66 | 4.88 |
| Capital Expenditure Coverage Ratio | 109.12 | 34.71 | 41.87 | 51.39 | 43.38 |
| Operating Cash Flow Coverage Ratio | 38.31 | 13.57 | 22.00 | 14.61 | 9.34 |
| Operating Cash Flow to Sales Ratio | 0.27 | 0.27 | 0.17 | 0.28 | 0.30 |
| Free Cash Flow Yield | 8.46% | 5.80% | 5.12% | 5.50% | 5.63% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 17.04 | 26.24 | 16.87 | 25.15 | 29.68 |
| Price-to-Sales (P/S) Ratio | 3.15 | 4.51 | 3.26 | 4.95 | 5.27 |
| Price-to-Book (P/B) Ratio | 2.45 | 3.25 | 3.35 | 5.64 | 6.49 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 11.82 | 17.25 | 19.54 | 18.18 | 17.75 |
| Price-to-Operating Cash Flow Ratio | 11.72 | 16.76 | 19.08 | 17.83 | 17.34 |
| Price-to-Earnings Growth (PEG) Ratio | 1.11 | -1.68 | -2.30 | 1.39 | 0.93 |
| Enterprise Value Multiple | 12.51 | 17.30 | 11.53 | 16.97 | 19.73 |
| Enterprise Value | 1.36B | 1.67B | 1.26B | 1.91B | 1.84B |
| EV to EBITDA | 12.51 | 17.30 | 11.53 | 16.97 | 19.73 |
| EV to Sales | 2.84 | 4.06 | 2.99 | 4.55 | 4.84 |
| EV to Free Cash Flow | 10.64 | 15.53 | 17.98 | 16.70 | 16.29 |
| EV to Operating Cash Flow | 10.54 | 15.08 | 17.55 | 16.37 | 15.91 |
| Tangible Book Value Per Share | 32.39 | 32.62 | 24.11 | 22.98 | 19.99 |
| Shareholders’ Equity Per Share | 32.42 | 32.65 | 24.15 | 23.04 | 20.04 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.20 | 0.20 | 0.21 | 0.21 |
| Revenue Per Share | 25.17 | 23.52 | 24.82 | 26.26 | 24.65 |
| Net Income Per Share | 4.66 | 4.04 | 4.79 | 5.17 | 4.38 |
| Tax Burden | 0.81 | 0.80 | 0.80 | 0.79 | 0.79 |
| Interest Burden | 1.09 | 1.00 | 1.00 | 1.00 | 0.99 |
| Research & Development to Revenue | 0.22 | 0.22 | 0.20 | 0.19 | 0.21 |
| SG&A to Revenue | 0.31 | 0.34 | 0.34 | 0.34 | 0.30 |
| Stock-Based Compensation to Revenue | 0.00 | 0.01 | 0.01 | 0.01 | 0.00 |
| Income Quality | 1.46 | 1.25 | 0.71 | 1.12 | 1.36 |
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