Koan Hao Technology Co., Ltd.(TW:8354)
NT$16.40+0.10 (+0.61%)
TW:8354
Koan Hao Technology Co., Ltd. financials statements
NT$16.40
At close:+0.10 (+0.61%)
Koan Hao Technology Co., Ltd. (8354) Ratios
Koan Hao Technology Co., Ltd. Ratios
TW:8354's free cash flow for Q2 2026 was NT$-5.61M. For the 2026 fiscal year, TW:8354's free cash flow was decreased by NT$-11.76M and operating cash flow was NT$6.15M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.17 | 1.20 | 1.13 | 1.15 | 1.31 |
| Quick Ratio | 1.09 | 1.13 | 1.05 | 1.08 | 1.13 |
| Cash Ratio | 0.16 | 0.29 | 0.30 | 0.39 | 0.60 |
| Solvency Ratio | 0.04 | 0.09 | 0.06 | 0.07 | 0.21 |
| Operating Cash Flow Ratio | 0.02 | 0.10 | 0.06 | 0.09 | -0.02 |
| Short-Term Operating Cash Flow Coverage | 0.02 | 0.11 | 0.07 | 0.09 | -0.03 |
| Net Current Asset Value | NT$ 97.21M | NT$ 110.13M | NT$ -69.21M | NT$ -182.34M | NT$ -305.39M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.45 | 0.47 | 0.50 | 0.50 | 0.38 |
| Debt-to-Equity Ratio | 0.91 | 0.95 | 1.08 | 1.11 | 0.68 |
| Debt-to-Capital Ratio | 0.48 | 0.49 | 0.52 | 0.53 | 0.40 |
| Long-Term Debt-to-Capital Ratio | 0.08 | 0.10 | 0.14 | 0.18 | 0.23 |
| Financial Leverage Ratio | 2.01 | 2.04 | 2.19 | 2.21 | 1.80 |
| Debt Service Coverage Ratio | 0.04 | 0.13 | 0.09 | 0.10 | 0.46 |
| Interest Coverage Ratio | -0.08 | -0.21 | -0.17 | 6.60 | 17.11 |
| Debt to Market Cap | 1.51 | 1.72 | 1.69 | 1.96 | 1.10 |
| Interest Debt Per Share | 24.58 | 26.40 | 28.36 | 28.05 | 16.70 |
| Net Debt to EBITDA | 21.72 | 5.23 | 7.98 | 7.08 | 2.17 |
| Profitability Margins | |||||
| Gross Profit Margin | 11.08% | 13.29% | 12.05% | 13.55% | 17.56% |
| EBIT Margin | -0.49% | 31.45% | 19.16% | 19.65% | 34.28% |
| EBITDA Margin | 11.41% | 43.52% | 31.69% | 30.06% | 44.92% |
| Operating Profit Margin | -0.49% | -1.34% | -1.10% | 20.59% | 35.43% |
| Pretax Profit Margin | 2.57% | 25.00% | 12.81% | 16.53% | 32.21% |
| Net Profit Margin | 1.65% | 19.35% | 10.05% | 11.77% | 31.64% |
| Continuous Operations Profit Margin | 1.65% | 19.35% | 10.05% | 11.77% | 31.64% |
| Net Income Per EBT | 64.22% | 77.38% | 78.42% | 71.20% | 98.23% |
| EBT Per EBIT | -525.20% | -1868.89% | -1164.96% | 80.28% | 90.90% |
| Return on Assets (ROA) | 0.25% | 2.84% | 1.40% | 1.84% | 7.00% |
| Return on Equity (ROE) | 0.51% | 5.80% | 3.07% | 4.06% | 12.57% |
| Return on Capital Employed (ROCE) | -0.14% | -0.36% | -0.29% | 5.75% | 10.75% |
| Return on Invested Capital (ROIC) | -0.05% | -0.16% | -0.13% | 2.38% | 8.22% |
| Return on Tangible Assets | 0.25% | 2.84% | 1.40% | 1.84% | 7.00% |
| Earnings Yield | 0.85% | 10.48% | 4.82% | 7.17% | 20.53% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.90 | 4.17 | 3.43 | 3.64 | 3.65 |
| Payables Turnover | 10.05 | 10.46 | 9.00 | 13.54 | 7.41 |
| Inventory Turnover | 3.99 | 4.13 | 3.48 | 4.74 | 3.73 |
| Fixed Asset Turnover | 0.37 | 0.36 | 0.33 | 0.36 | 0.36 |
| Asset Turnover | 0.15 | 0.15 | 0.14 | 0.16 | 0.22 |
| Working Capital Turnover Ratio | 1.84 | 2.00 | 2.29 | 2.40 | 3.77 |
| Cash Conversion Cycle | 148.73 | 140.97 | 170.76 | 150.50 | 148.43 |
| Days of Sales Outstanding | 93.69 | 87.54 | 106.44 | 100.38 | 99.96 |
| Days of Inventory Outstanding | 91.37 | 88.34 | 104.90 | 77.08 | 97.74 |
| Days of Payables Outstanding | 36.33 | 34.91 | 40.58 | 26.95 | 49.26 |
| Operating Cycle | 185.06 | 175.88 | 211.34 | 177.45 | 197.69 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.50 | 2.49 | 1.55 | 2.08 | -0.27 |
| Free Cash Flow Per Share | 0.36 | 2.32 | 1.50 | 2.05 | -0.62 |
| Dividend Paid and CapEx Coverage Ratio | 0.68 | 5.25 | 4.41 | 2.49 | -0.42 |
| Capital Expenditure Coverage Ratio | 3.66 | 14.25 | 30.67 | 58.06 | -0.78 |
| Operating Cash Flow Coverage Ratio | 0.02 | 0.10 | 0.06 | 0.07 | -0.02 |
| Operating Cash Flow to Sales Ratio | 0.06 | 0.31 | 0.20 | 0.24 | -0.03 |
| Free Cash Flow Yield | 2.28% | 15.40% | 9.16% | 14.46% | -4.19% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 114.29 | 9.53 | 20.76 | 13.87 | 4.87 |
| Price-to-Sales (P/S) Ratio | 1.95 | 1.85 | 2.09 | 1.64 | 1.54 |
| Price-to-Book (P/B) Ratio | 0.60 | 0.55 | 0.64 | 0.57 | 0.61 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 43.90 | 6.49 | 10.91 | 6.92 | -23.85 |
| Price-to-Operating Cash Flow Ratio | 31.92 | 6.04 | 10.56 | 6.80 | -54.30 |
| Price-to-Earnings Growth (PEG) Ratio | -1.25 | 0.10 | -0.92 | -0.21 | 0.01 |
| Enterprise Value Multiple | 38.81 | 9.47 | 14.56 | 12.53 | 5.60 |
| Enterprise Value | 2.85B | 2.64B | 2.84B | 2.55B | 1.91B |
| EV to EBITDA | 38.81 | 9.47 | 14.56 | 12.53 | 5.60 |
| EV to Sales | 4.43 | 4.12 | 4.62 | 3.77 | 2.52 |
| EV to Free Cash Flow | 99.68 | 14.49 | 24.14 | 15.88 | -38.92 |
| EV to Operating Cash Flow | 72.47 | 13.47 | 23.36 | 15.61 | -88.60 |
| Tangible Book Value Per Share | 26.49 | 27.20 | 25.69 | 25.01 | 24.32 |
| Shareholders’ Equity Per Share | 26.49 | 27.20 | 25.69 | 25.01 | 24.32 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.36 | 0.23 | 0.22 | 0.29 | 0.02 |
| Revenue Per Share | 8.20 | 8.15 | 7.86 | 8.62 | 9.67 |
| Net Income Per Share | 0.14 | 1.58 | 0.79 | 1.02 | 3.06 |
| Tax Burden | 0.64 | 0.77 | 0.78 | 0.71 | 0.98 |
| Interest Burden | -5.25 | 0.80 | 0.67 | 0.84 | 0.94 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.13 | 0.14 | 0.13 | 0.13 | 0.14 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 3.70 | 1.22 | 1.54 | 1.46 | -0.09 |
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