Cashbox Partyworld Co., Ltd.(TW:8359)
NT$54.100.00 (0.00%)
TW:8359
Cashbox Partyworld Co., Ltd. financials statements
NT$54.10
At close:0.00 (0.00%)
Cashbox Partyworld Co., Ltd. (8359) Ratios
Cashbox Partyworld Co., Ltd. Ratios
TW:8359's free cash flow for Q2 2026 was NT$492.83M. For the 2026 fiscal year, TW:8359's free cash flow was decreased by NT$-27.40M and operating cash flow was NT$520.24M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.30 | 3.22 | 2.35 | 2.02 | 1.97 |
| Quick Ratio | 3.21 | 3.13 | 2.29 | 1.96 | 1.92 |
| Cash Ratio | 0.60 | 0.97 | 0.78 | 1.00 | 1.04 |
| Solvency Ratio | 0.48 | 0.55 | 0.52 | 0.36 | 0.19 |
| Operating Cash Flow Ratio | 1.47 | 1.37 | 1.06 | 0.70 | 0.55 |
| Short-Term Operating Cash Flow Coverage | 3.36 | 1351.67 | 25.10 | 15.31 | 11.60 |
| Net Current Asset Value | NT$ 463.71M | NT$ 211.78M | NT$ 193.15M | NT$ -547.44M | NT$ -1.03B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.16 | 0.18 | 0.17 | 0.20 | 0.24 |
| Debt-to-Equity Ratio | 0.23 | 0.25 | 0.25 | 0.31 | 0.38 |
| Debt-to-Capital Ratio | 0.18 | 0.20 | 0.20 | 0.24 | 0.28 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.01 | 0.04 | 0.05 | 0.06 |
| Financial Leverage Ratio | 1.37 | 1.40 | 1.44 | 1.55 | 1.62 |
| Debt Service Coverage Ratio | 2.95 | 49.51 | 17.60 | 12.35 | 6.64 |
| Interest Coverage Ratio | 17.22 | 22.69 | 25.18 | 14.75 | 5.24 |
| Debt to Market Cap | 0.07 | 0.01 | 0.03 | 0.04 | 0.04 |
| Interest Debt Per Share | 16.60 | 19.08 | 18.61 | 16.63 | 19.57 |
| Net Debt to EBITDA | 0.75 | 0.52 | 0.35 | 0.40 | 1.16 |
| Profitability Margins | |||||
| Gross Profit Margin | 52.81% | 54.44% | 56.94% | 55.56% | 51.41% |
| EBIT Margin | 21.42% | 29.25% | 31.32% | 27.14% | 10.80% |
| EBITDA Margin | 43.46% | 50.11% | 51.14% | 48.37% | 39.21% |
| Operating Profit Margin | 18.30% | 19.67% | 24.78% | 18.49% | 10.82% |
| Pretax Profit Margin | 20.36% | 31.04% | 30.33% | 25.89% | 10.85% |
| Net Profit Margin | 16.97% | 24.94% | 25.12% | 20.89% | 8.77% |
| Continuous Operations Profit Margin | 17.33% | 25.22% | 25.40% | 21.13% | 9.10% |
| Net Income Per EBT | 83.37% | 80.34% | 82.83% | 80.69% | 80.85% |
| EBT Per EBIT | 111.24% | 157.77% | 122.41% | 140.01% | 100.30% |
| Return on Assets (ROA) | 5.61% | 8.52% | 8.91% | 6.15% | 1.67% |
| Return on Equity (ROE) | 7.71% | 11.90% | 12.85% | 9.51% | 2.69% |
| Return on Capital Employed (ROCE) | 6.69% | 7.41% | 10.19% | 6.38% | 2.40% |
| Return on Invested Capital (ROIC) | 5.44% | 5.77% | 8.10% | 4.95% | 1.90% |
| Return on Tangible Assets | 5.61% | 10.59% | 8.91% | 7.16% | 1.95% |
| Earnings Yield | 8.87% | 10.04% | 9.47% | 5.72% | 1.60% |
| Efficiency Ratios | |||||
| Receivables Turnover | 9.52 | 65.33 | 13.47 | 12.56 | 35.14 |
| Payables Turnover | 18.70 | 17.44 | 15.89 | 12.46 | 9.04 |
| Inventory Turnover | 17.21 | 17.70 | 18.37 | 14.94 | 12.76 |
| Fixed Asset Turnover | 0.74 | 0.73 | 0.81 | 0.63 | 0.39 |
| Asset Turnover | 0.33 | 0.34 | 0.35 | 0.29 | 0.19 |
| Working Capital Turnover Ratio | 1.50 | 1.71 | 2.10 | 2.04 | 1.05 |
| Cash Conversion Cycle | 40.06 | 5.27 | 24.00 | 24.21 | -1.38 |
| Days of Sales Outstanding | 38.36 | 5.59 | 27.10 | 29.06 | 10.39 |
| Days of Inventory Outstanding | 21.21 | 20.62 | 19.86 | 24.43 | 28.61 |
| Days of Payables Outstanding | 19.52 | 20.93 | 22.96 | 29.28 | 40.38 |
| Operating Cycle | 59.57 | 26.20 | 46.96 | 53.49 | 39.00 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 13.90 | 13.35 | 15.61 | 8.28 | 6.46 |
| Free Cash Flow Per Share | 13.42 | 12.89 | 14.48 | 5.73 | 3.52 |
| Dividend Paid and CapEx Coverage Ratio | 1.62 | 1.49 | 2.16 | 1.37 | 0.81 |
| Capital Expenditure Coverage Ratio | 29.17 | 28.94 | 13.80 | 3.24 | 2.20 |
| Operating Cash Flow Coverage Ratio | 0.86 | 0.71 | 0.86 | 0.51 | 0.34 |
| Operating Cash Flow to Sales Ratio | 0.43 | 0.38 | 0.41 | 0.35 | 0.42 |
| Free Cash Flow Yield | 21.47% | 14.61% | 14.40% | 6.61% | 4.13% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 11.28 | 9.95 | 10.56 | 12.92 | 62.65 |
| Price-to-Sales (P/S) Ratio | 1.91 | 2.48 | 2.65 | 3.65 | 5.48 |
| Price-to-Book (P/B) Ratio | 0.87 | 1.18 | 1.36 | 1.66 | 1.68 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.66 | 6.84 | 6.94 | 15.14 | 24.20 |
| Price-to-Operating Cash Flow Ratio | 4.50 | 6.61 | 6.44 | 10.47 | 13.20 |
| Price-to-Earnings Growth (PEG) Ratio | -0.30 | -1.44 | 0.25 | 0.03 | -0.82 |
| Enterprise Value Multiple | 5.15 | 5.48 | 5.54 | 7.95 | 15.13 |
| Enterprise Value | 7.38B | 9.85B | 10.83B | 12.46B | 12.59B |
| EV to EBITDA | 5.15 | 5.48 | 5.54 | 7.95 | 15.13 |
| EV to Sales | 2.24 | 2.75 | 2.83 | 3.84 | 5.93 |
| EV to Free Cash Flow | 5.45 | 7.57 | 7.42 | 15.94 | 26.20 |
| EV to Operating Cash Flow | 5.26 | 7.31 | 6.88 | 11.03 | 14.29 |
| Tangible Book Value Per Share | 72.12 | 74.09 | 74.23 | 50.96 | 50.83 |
| Shareholders’ Equity Per Share | 71.92 | 74.46 | 74.07 | 52.16 | 50.66 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.15 | 0.19 | 0.16 | 0.18 | 0.16 |
| Revenue Per Share | 32.65 | 35.52 | 37.88 | 23.74 | 15.55 |
| Net Income Per Share | 5.54 | 8.86 | 9.52 | 4.96 | 1.36 |
| Tax Burden | 0.83 | 0.80 | 0.83 | 0.81 | 0.81 |
| Interest Burden | 0.95 | 1.06 | 0.97 | 0.95 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.22 | 0.35 | 0.32 | 0.37 | 0.24 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.51 | 1.21 | 1.64 | 1.67 | 4.73 |
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