Bai Sha Technology Co., Ltd.(TW:8401)
NT$22.40+0.25 (+1.13%)
TW:8401
Bai Sha Technology Co., Ltd. financials statements
NT$22.40
At close:+0.25 (+1.13%)
Bai Sha Technology Co., Ltd. (8401) Ratios
Bai Sha Technology Co., Ltd. Ratios
TW:8401's free cash flow for Q2 2026 was NT$-9.99M. For the 2026 fiscal year, TW:8401's free cash flow was decreased by NT$-71.23M and operating cash flow was NT$61.23M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.50 | 2.64 | 2.42 | 2.41 | 2.36 |
| Quick Ratio | 2.35 | 2.48 | 2.25 | 2.22 | 2.16 |
| Cash Ratio | 1.32 | 1.29 | 1.16 | 1.14 | 1.19 |
| Solvency Ratio | 0.65 | 0.66 | 0.53 | 0.50 | 0.47 |
| Operating Cash Flow Ratio | 0.90 | 0.90 | 0.73 | 0.70 | 0.55 |
| Short-Term Operating Cash Flow Coverage | 9.82 | 13.83 | 5.86 | 4.64 | 2.59 |
| Net Current Asset Value | NT$ 377.19M | NT$ 460.25M | NT$ 375.82M | NT$ 341.93M | NT$ 269.55M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.10 | 0.08 | 0.09 | 0.13 | 0.17 |
| Debt-to-Equity Ratio | 0.14 | 0.11 | 0.13 | 0.20 | 0.25 |
| Debt-to-Capital Ratio | 0.12 | 0.10 | 0.11 | 0.16 | 0.20 |
| Long-Term Debt-to-Capital Ratio | 0.07 | 0.03 | 0.03 | 0.07 | 0.11 |
| Financial Leverage Ratio | 1.37 | 1.37 | 1.39 | 1.46 | 1.49 |
| Debt Service Coverage Ratio | 7.83 | 11.54 | 4.95 | 4.40 | 3.23 |
| Interest Coverage Ratio | 66.11 | 89.02 | 45.64 | 50.73 | 27.42 |
| Debt to Market Cap | 0.06 | 0.03 | 0.06 | 0.11 | 0.23 |
| Interest Debt Per Share | 2.42 | 1.78 | 1.88 | 3.14 | 3.90 |
| Net Debt to EBITDA | -0.88 | -0.95 | -1.02 | -0.68 | -0.62 |
| Profitability Margins | |||||
| Gross Profit Margin | 29.62% | 30.46% | 27.21% | 26.62% | 25.73% |
| EBIT Margin | 12.97% | 13.95% | 9.29% | 11.06% | 7.62% |
| EBITDA Margin | 20.04% | 20.64% | 16.07% | 17.74% | 15.89% |
| Operating Profit Margin | 12.97% | 13.68% | 9.40% | 10.97% | 7.75% |
| Pretax Profit Margin | 15.06% | 13.80% | 9.08% | 10.84% | 7.33% |
| Net Profit Margin | 12.03% | 10.96% | 7.33% | 8.66% | 8.76% |
| Continuous Operations Profit Margin | 12.03% | 10.96% | 7.33% | 8.66% | 8.76% |
| Net Income Per EBT | 79.86% | 79.47% | 80.72% | 79.89% | 119.49% |
| EBT Per EBIT | 116.14% | 100.87% | 96.56% | 98.84% | 94.64% |
| Return on Assets (ROA) | 11.13% | 11.08% | 7.79% | 8.98% | 8.05% |
| Return on Equity (ROE) | 15.30% | 15.15% | 10.87% | 13.12% | 12.01% |
| Return on Capital Employed (ROCE) | 15.00% | 17.61% | 12.95% | 14.71% | 9.10% |
| Return on Invested Capital (ROIC) | 11.55% | 13.52% | 9.95% | 11.08% | 8.46% |
| Return on Tangible Assets | 11.17% | 11.10% | 7.80% | 9.00% | 8.06% |
| Earnings Yield | 9.11% | 8.62% | 8.58% | 11.98% | 13.72% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.58 | 4.55 | 4.31 | 4.29 | 4.38 |
| Payables Turnover | 11.55 | 11.06 | 11.64 | 11.68 | 10.96 |
| Inventory Turnover | 21.59 | 21.43 | 20.64 | 17.50 | 15.82 |
| Fixed Asset Turnover | 1.91 | 2.58 | 2.48 | 2.37 | 2.00 |
| Asset Turnover | 0.93 | 1.01 | 1.06 | 1.04 | 0.92 |
| Working Capital Turnover Ratio | 2.96 | 3.13 | 3.21 | 3.39 | 3.28 |
| Cash Conversion Cycle | 64.98 | 64.33 | 71.07 | 74.61 | 73.05 |
| Days of Sales Outstanding | 79.68 | 80.31 | 84.74 | 85.02 | 83.28 |
| Days of Inventory Outstanding | 16.91 | 17.03 | 17.68 | 20.85 | 23.07 |
| Days of Payables Outstanding | 31.61 | 33.00 | 31.35 | 31.26 | 33.30 |
| Operating Cycle | 96.59 | 97.34 | 102.42 | 105.88 | 106.35 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.24 | 4.23 | 3.31 | 3.68 | 2.75 |
| Free Cash Flow Per Share | 0.45 | 2.68 | 2.48 | 3.02 | 2.04 |
| Dividend Paid and CapEx Coverage Ratio | 0.82 | 1.89 | 1.31 | 1.62 | 2.06 |
| Capital Expenditure Coverage Ratio | 1.12 | 2.72 | 3.98 | 5.60 | 3.87 |
| Operating Cash Flow Coverage Ratio | 1.78 | 2.43 | 1.81 | 1.19 | 0.72 |
| Operating Cash Flow to Sales Ratio | 0.19 | 0.19 | 0.16 | 0.15 | 0.13 |
| Free Cash Flow Yield | 1.56% | 9.54% | 13.81% | 17.46% | 15.24% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 10.97 | 11.54 | 11.65 | 8.33 | 7.30 |
| Price-to-Sales (P/S) Ratio | 1.32 | 1.27 | 0.85 | 0.72 | 0.64 |
| Price-to-Book (P/B) Ratio | 1.68 | 1.76 | 1.27 | 1.10 | 0.88 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 64.13 | 10.48 | 7.24 | 5.73 | 6.56 |
| Price-to-Operating Cash Flow Ratio | 6.81 | 6.62 | 5.42 | 4.70 | 4.87 |
| Price-to-Earnings Growth (PEG) Ratio | 1.33 | 0.20 | -0.45 | 0.63 | 0.05 |
| Enterprise Value Multiple | 5.71 | 5.22 | 4.30 | 3.40 | 3.40 |
| Enterprise Value | 1.77B | 1.68B | 1.03B | 925.53M | 726.30M |
| EV to EBITDA | 5.71 | 5.22 | 4.30 | 3.40 | 3.40 |
| EV to Sales | 1.14 | 1.08 | 0.69 | 0.60 | 0.54 |
| EV to Free Cash Flow | 55.55 | 8.87 | 5.85 | 4.77 | 5.54 |
| EV to Operating Cash Flow | 5.89 | 5.61 | 4.38 | 3.92 | 4.11 |
| Tangible Book Value Per Share | 17.09 | 15.91 | 14.16 | 15.75 | 15.23 |
| Shareholders’ Equity Per Share | 17.17 | 15.95 | 14.19 | 15.79 | 15.28 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.21 | 0.19 | 0.20 | -0.19 |
| Revenue Per Share | 21.85 | 22.04 | 21.04 | 23.91 | 20.94 |
| Net Income Per Share | 2.63 | 2.42 | 1.54 | 2.07 | 1.84 |
| Tax Burden | 0.80 | 0.79 | 0.81 | 0.80 | 1.19 |
| Interest Burden | 1.16 | 0.99 | 0.98 | 0.98 | 0.96 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.17 | 0.17 | 0.17 | 0.16 | 0.18 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.61 | 1.39 | 2.15 | 1.42 | 1.79 |
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