Brighton-Best International (Taiwan), Inc.(TW:8415)
NT$38.50+1.35 (+3.63%)
TW:8415
Brighton-Best International (Taiwan), Inc. financials statements
NT$38.50
At close:+1.35 (+3.63%)
Brighton-Best International (Taiwan), Inc. (8415) Ratios
Brighton-Best International (Taiwan), Inc. Ratios
TW:8415's free cash flow for Q2 2026 was NT$1.91B. For the 2026 fiscal year, TW:8415's free cash flow was decreased by NT$-114.63M and operating cash flow was NT$2.02B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.29 | 2.52 | 2.11 | 1.79 | 2.13 |
| Quick Ratio | 0.59 | 0.71 | 0.66 | 0.55 | 0.93 |
| Cash Ratio | 0.27 | 0.17 | 0.20 | 0.16 | 0.31 |
| Solvency Ratio | 0.26 | 0.19 | 0.21 | 0.23 | 0.27 |
| Operating Cash Flow Ratio | 0.27 | 0.50 | 0.54 | -0.06 | 0.63 |
| Short-Term Operating Cash Flow Coverage | 0.38 | 0.72 | 0.72 | -0.08 | 0.85 |
| Net Current Asset Value | NT$ 7.17B | NT$ 4.47B | NT$ 3.20B | NT$ 2.54B | NT$ 166.59M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.28 | 0.32 | 0.35 | 0.39 | 0.40 |
| Debt-to-Equity Ratio | 0.47 | 0.58 | 0.65 | 0.84 | 0.72 |
| Debt-to-Capital Ratio | 0.32 | 0.37 | 0.40 | 0.46 | 0.42 |
| Long-Term Debt-to-Capital Ratio | 0.07 | 0.16 | 0.17 | 0.20 | 0.22 |
| Financial Leverage Ratio | 1.67 | 1.82 | 1.89 | 2.13 | 1.80 |
| Debt Service Coverage Ratio | 0.53 | 0.58 | 0.54 | 0.53 | 0.77 |
| Interest Coverage Ratio | 12.03 | 8.86 | 7.96 | 20.37 | 21.22 |
| Debt to Market Cap | 0.26 | 0.30 | 0.35 | 0.41 | 0.28 |
| Interest Debt Per Share | 12.55 | 13.92 | 16.46 | 18.75 | 13.97 |
| Net Debt to EBITDA | 2.09 | 2.96 | 2.66 | 2.43 | 2.15 |
| Profitability Margins | |||||
| Gross Profit Margin | 36.88% | 33.14% | 33.37% | 37.60% | 38.00% |
| EBIT Margin | 16.79% | 15.12% | 18.73% | 23.65% | 22.72% |
| EBITDA Margin | 20.40% | 18.73% | 22.00% | 26.41% | 25.49% |
| Operating Profit Margin | 16.79% | 12.85% | 15.39% | 23.23% | 22.72% |
| Pretax Profit Margin | 17.31% | 13.67% | 16.80% | 22.51% | 21.65% |
| Net Profit Margin | 13.40% | 10.04% | 12.69% | 17.26% | 16.68% |
| Continuous Operations Profit Margin | 13.40% | 10.10% | 12.89% | 17.44% | 16.68% |
| Net Income Per EBT | 77.38% | 73.46% | 75.53% | 76.69% | 77.05% |
| EBT Per EBIT | 103.15% | 106.38% | 109.18% | 96.89% | 95.28% |
| Return on Assets (ROA) | 7.00% | 5.21% | 6.58% | 9.34% | 10.15% |
| Return on Equity (ROE) | 11.71% | 9.47% | 12.41% | 19.93% | 18.32% |
| Return on Capital Employed (ROCE) | 11.22% | 8.22% | 10.24% | 17.67% | 17.53% |
| Return on Invested Capital (ROIC) | 7.16% | 5.18% | 6.42% | 10.44% | 11.17% |
| Return on Tangible Assets | 7.08% | 5.29% | 6.68% | 9.49% | 10.41% |
| Earnings Yield | 9.04% | 6.58% | 8.55% | 11.58% | 9.08% |
| Efficiency Ratios | |||||
| Receivables Turnover | 10.90 | 8.85 | 9.72 | 8.27 | 8.52 |
| Payables Turnover | 15.26 | 13.69 | 17.47 | 11.87 | 19.34 |
| Inventory Turnover | 0.89 | 1.01 | 1.08 | 0.94 | 1.49 |
| Fixed Asset Turnover | 2.11 | 2.03 | 2.26 | 2.64 | 3.76 |
| Asset Turnover | 0.52 | 0.52 | 0.52 | 0.54 | 0.61 |
| Working Capital Turnover Ratio | 1.85 | 1.87 | 2.16 | 2.68 | 2.35 |
| Cash Conversion Cycle | 418.99 | 374.53 | 355.37 | 400.14 | 268.89 |
| Days of Sales Outstanding | 33.47 | 41.26 | 37.55 | 44.11 | 42.84 |
| Days of Inventory Outstanding | 409.44 | 359.93 | 338.72 | 386.78 | 244.92 |
| Days of Payables Outstanding | 23.92 | 26.66 | 20.90 | 30.75 | 18.87 |
| Operating Cycle | 442.91 | 401.18 | 376.26 | 430.89 | 287.76 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.58 | 3.97 | 5.45 | -0.79 | 4.56 |
| Free Cash Flow Per Share | 2.18 | 3.46 | 4.61 | -2.61 | 4.16 |
| Dividend Paid and CapEx Coverage Ratio | 1.37 | 1.98 | 2.07 | -0.22 | 2.54 |
| Capital Expenditure Coverage Ratio | 6.39 | 7.67 | 6.46 | -0.43 | 11.45 |
| Operating Cash Flow Coverage Ratio | 0.21 | 0.29 | 0.34 | -0.04 | 0.33 |
| Operating Cash Flow to Sales Ratio | 0.11 | 0.18 | 0.23 | -0.03 | 0.22 |
| Free Cash Flow Yield | 6.46% | 10.26% | 12.97% | -6.90% | 10.79% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 11.07 | 15.18 | 11.68 | 8.63 | 11.01 |
| Price-to-Sales (P/S) Ratio | 1.48 | 1.53 | 1.48 | 1.49 | 1.84 |
| Price-to-Book (P/B) Ratio | 1.30 | 1.44 | 1.45 | 1.72 | 2.02 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 15.48 | 9.75 | 7.71 | -14.50 | 9.27 |
| Price-to-Operating Cash Flow Ratio | 13.06 | 8.48 | 6.51 | -48.23 | 8.46 |
| Price-to-Earnings Growth (PEG) Ratio | 0.30 | -0.56 | -0.38 | 0.34 | 0.04 |
| Enterprise Value Multiple | 9.36 | 11.10 | 9.40 | 8.07 | 9.36 |
| Enterprise Value | 44.35B | 47.23B | 50.95B | 55.90B | 51.37B |
| EV to EBITDA | 9.36 | 11.10 | 9.40 | 8.07 | 9.36 |
| EV to Sales | 1.91 | 2.08 | 2.07 | 2.13 | 2.39 |
| EV to Free Cash Flow | 19.94 | 13.29 | 10.75 | -20.74 | 12.03 |
| EV to Operating Cash Flow | 16.82 | 11.56 | 9.08 | -68.99 | 10.98 |
| Tangible Book Value Per Share | 28.34 | 26.01 | 27.07 | 24.38 | 18.24 |
| Shareholders’ Equity Per Share | 26.05 | 23.40 | 24.45 | 22.02 | 19.11 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.23 | 0.26 | 0.23 | 0.23 | 0.23 |
| Revenue Per Share | 22.77 | 22.08 | 23.92 | 25.43 | 20.99 |
| Net Income Per Share | 3.05 | 2.22 | 3.04 | 4.39 | 3.50 |
| Tax Burden | 0.77 | 0.73 | 0.76 | 0.77 | 0.77 |
| Interest Burden | 1.03 | 0.90 | 0.90 | 0.95 | 0.95 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.20 | 0.20 | 0.18 | 0.18 | 0.17 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.84 | 1.32 | 1.36 | -0.14 | 1.00 |
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