ShineMore Technology Materials Co., Ltd.(TW:8291)
NT$28.00+2.00 (+7.69%)
TW:8291
ShineMore Technology Materials Co., Ltd. financials statements
NT$28.00
At close:+2.00 (+7.69%)
ShineMore Technology Materials Co., Ltd. (8291) Ratios
ShineMore Technology Materials Co., Ltd. Ratios
TW:8291's free cash flow for Q2 2026 was NT$-4.09M. For the 2026 fiscal year, TW:8291's free cash flow was increased by NT$0.00 and operating cash flow was NT$-4.09M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.28 | 0.48 | 0.40 | 1.02 | 1.32 |
| Quick Ratio | 0.28 | 0.48 | 0.34 | 0.72 | 1.03 |
| Cash Ratio | 0.26 | 0.47 | 0.30 | 0.58 | 0.67 |
| Solvency Ratio | -0.12 | -0.32 | -0.20 | -0.16 | -0.04 |
| Operating Cash Flow Ratio | -0.15 | -0.20 | -0.14 | -0.24 | -0.06 |
| Short-Term Operating Cash Flow Coverage | -0.25 | -0.31 | -0.15 | -0.31 | -0.11 |
| Net Current Asset Value | NT$ -122.09M | NT$ -102.21M | NT$ -184.22M | NT$ -127.08M | NT$ -67.21M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.44 | 0.44 | 0.85 | 0.53 | 0.49 |
| Debt-to-Equity Ratio | 1.42 | 1.15 | 7.12 | 1.84 | 1.29 |
| Debt-to-Capital Ratio | 0.59 | 0.54 | 0.88 | 0.65 | 0.56 |
| Long-Term Debt-to-Capital Ratio | 0.17 | 0.19 | 0.50 | 0.52 | 0.40 |
| Financial Leverage Ratio | 3.21 | 2.60 | 8.40 | 3.50 | 2.63 |
| Debt Service Coverage Ratio | -0.17 | -0.54 | -0.23 | -0.36 | -0.09 |
| Interest Coverage Ratio | -8.22 | -16.66 | -13.02 | -17.11 | -9.72 |
| Debt to Market Cap | 0.35 | 0.30 | 0.96 | 0.78 | 0.57 |
| Interest Debt Per Share | 6.22 | 8.28 | 21.52 | 15.81 | 17.03 |
| Net Debt to EBITDA | -4.23 | -1.07 | -3.85 | -2.99 | -13.52 |
| Profitability Margins | |||||
| Gross Profit Margin | -613.74% | -448.38% | -123.35% | -29.51% | -2.80% |
| EBIT Margin | -1054.39% | -654.33% | -177.95% | -56.33% | -13.87% |
| EBITDA Margin | -540.62% | -512.12% | -138.84% | -39.58% | -4.00% |
| Operating Profit Margin | -1045.02% | -652.53% | -177.16% | -56.52% | -14.16% |
| Pretax Profit Margin | -1181.51% | -693.49% | -191.56% | -59.63% | -15.33% |
| Net Profit Margin | -1182.14% | -694.22% | -191.56% | -59.63% | -15.33% |
| Continuous Operations Profit Margin | -1182.14% | -694.22% | -191.56% | -59.63% | -15.33% |
| Net Income Per EBT | 100.05% | 100.11% | 100.00% | 100.00% | 100.00% |
| EBT Per EBIT | 113.06% | 106.28% | 108.13% | 105.51% | 108.19% |
| Return on Assets (ROA) | -14.35% | -25.09% | -22.38% | -15.75% | -7.18% |
| Return on Equity (ROE) | -46.10% | -65.33% | -187.90% | -55.10% | -18.92% |
| Return on Capital Employed (ROCE) | -33.59% | -49.59% | -80.00% | -23.63% | -10.26% |
| Return on Invested Capital (ROIC) | -16.77% | -28.44% | -21.37% | -15.97% | -7.66% |
| Return on Tangible Assets | -14.35% | -25.09% | -22.38% | -15.75% | -7.18% |
| Earnings Yield | -11.40% | -18.06% | -26.64% | -20.91% | -8.98% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.12 | 10.53 | 7.27 | 6.98 | 3.80 |
| Payables Turnover | 0.00 | 0.00 | 13783.83 | 21.24 | 6.45 |
| Inventory Turnover | 0.00 | 0.00 | 5.08 | 3.09 | 4.71 |
| Fixed Asset Turnover | 0.02 | 0.05 | 0.17 | 0.43 | 0.88 |
| Asset Turnover | 0.01 | 0.04 | 0.12 | 0.26 | 0.47 |
| Working Capital Turnover Ratio | -0.03 | -0.09 | -0.54 | 3.87 | 6.05 |
| Cash Conversion Cycle | 116.86 | 34.68 | 121.98 | 153.29 | 116.96 |
| Days of Sales Outstanding | 116.86 | 34.68 | 50.18 | 52.30 | 95.98 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 71.82 | 118.18 | 77.54 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.03 | 17.18 | 56.56 |
| Operating Cycle | 116.86 | 34.68 | 122.00 | 170.47 | 173.52 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -1.27 | -1.85 | -2.50 | -2.64 | -0.78 |
| Free Cash Flow Per Share | -1.28 | -1.92 | -2.57 | -2.66 | -0.80 |
| Dividend Paid and CapEx Coverage Ratio | -164.81 | -28.63 | -33.70 | -121.08 | -54.93 |
| Capital Expenditure Coverage Ratio | -164.81 | -28.63 | -33.70 | -121.08 | -54.93 |
| Operating Cash Flow Coverage Ratio | -0.21 | -0.23 | -0.12 | -0.17 | -0.05 |
| Operating Cash Flow to Sales Ratio | -7.72 | -2.83 | -0.86 | -0.34 | -0.05 |
| Free Cash Flow Yield | -7.49% | -7.62% | -12.29% | -11.92% | -2.92% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -8.77 | -5.56 | -3.76 | -4.81 | -11.19 |
| Price-to-Sales (P/S) Ratio | 103.67 | 38.44 | 7.19 | 2.85 | 1.71 |
| Price-to-Book (P/B) Ratio | 4.04 | 3.62 | 7.05 | 2.64 | 2.11 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -13.35 | -13.12 | -8.14 | -8.39 | -34.29 |
| Price-to-Operating Cash Flow Ratio | -13.43 | -13.58 | -8.38 | -8.46 | -34.91 |
| Price-to-Earnings Growth (PEG) Ratio | 0.15 | 0.30 | -0.19 | -0.05 | 0.21 |
| Enterprise Value Multiple | -23.41 | -8.58 | -9.03 | -10.19 | -56.22 |
| Enterprise Value | 364.87M | 445.39M | 464.32M | 401.39M | 454.47M |
| EV to EBITDA | -23.41 | -8.58 | -9.03 | -10.19 | -56.22 |
| EV to Sales | 126.56 | 43.94 | 12.54 | 4.03 | 2.25 |
| EV to Free Cash Flow | -16.30 | -15.00 | -14.19 | -11.87 | -45.14 |
| EV to Operating Cash Flow | -16.40 | -15.53 | -14.61 | -11.97 | -45.97 |
| Tangible Book Value Per Share | 4.23 | 6.96 | 2.97 | 8.46 | 13.01 |
| Shareholders’ Equity Per Share | 4.23 | 6.96 | 2.97 | 8.46 | 13.01 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.00 | -0.00 | 0.00 | 0.00 | 0.00 |
| Revenue Per Share | 0.16 | 0.65 | 2.91 | 7.82 | 16.06 |
| Net Income Per Share | -1.95 | -4.55 | -5.58 | -4.66 | -2.46 |
| Tax Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Interest Burden | 1.12 | 1.06 | 1.08 | 1.06 | 1.11 |
| Research & Development to Revenue | 0.00 | 0.06 | 0.02 | 0.01 | 0.01 |
| SG&A to Revenue | 5.96 | 1.98 | 0.52 | 0.27 | 0.14 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.65 | 0.41 | 0.45 | 0.57 | 0.32 |
Currency in TWD
