Polygreen Resources Co., Ltd.(TW:8423)
NT$17.65+0.20 (+1.15%)
TW:8423
Polygreen Resources Co., Ltd. financials statements
NT$17.65
At close:+0.20 (+1.15%)
Polygreen Resources Co., Ltd. (8423) Ratios
Polygreen Resources Co., Ltd. Ratios
TW:8423's free cash flow for Q2 2026 was NT$-21.31M. For the 2026 fiscal year, TW:8423's free cash flow was decreased by NT$-38.92M and operating cash flow was NT$17.61M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.68 | 1.91 | 1.93 | 2.76 | 2.69 |
| Quick Ratio | 1.53 | 1.77 | 1.70 | 2.47 | 2.27 |
| Cash Ratio | 1.14 | 1.41 | 1.20 | 1.72 | 1.52 |
| Solvency Ratio | 0.17 | 0.15 | 0.15 | 0.31 | 0.23 |
| Operating Cash Flow Ratio | 0.19 | 0.19 | 0.44 | 0.68 | 0.65 |
| Short-Term Operating Cash Flow Coverage | 0.24 | 0.25 | 0.74 | 1.47 | 1.51 |
| Net Current Asset Value | NT$ 43.38M | NT$ 101.13M | NT$ -111.34M | NT$ 39.40M | NT$ 3.57M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.28 | 0.27 | 0.39 | 0.24 | 0.26 |
| Debt-to-Equity Ratio | 0.41 | 0.40 | 0.72 | 0.35 | 0.39 |
| Debt-to-Capital Ratio | 0.29 | 0.28 | 0.42 | 0.26 | 0.28 |
| Long-Term Debt-to-Capital Ratio | 0.12 | 0.11 | 0.35 | 0.19 | 0.23 |
| Financial Leverage Ratio | 1.48 | 1.48 | 1.84 | 1.46 | 1.50 |
| Debt Service Coverage Ratio | 0.35 | 0.30 | 0.76 | 1.47 | 1.39 |
| Interest Coverage Ratio | 8.31 | 6.89 | 7.53 | 18.06 | 11.67 |
| Debt to Market Cap | 0.33 | 0.25 | 0.46 | 0.29 | 0.31 |
| Interest Debt Per Share | 6.15 | 5.21 | 9.17 | 4.59 | 4.73 |
| Net Debt to EBITDA | 0.33 | -0.79 | 2.66 | -0.03 | 0.70 |
| Profitability Margins | |||||
| Gross Profit Margin | 27.63% | 26.65% | 25.67% | 28.47% | 26.40% |
| EBIT Margin | 11.49% | 10.96% | 10.09% | 12.47% | 9.92% |
| EBITDA Margin | 17.13% | 16.58% | 16.83% | 19.73% | 17.96% |
| Operating Profit Margin | 12.11% | 9.96% | 8.33% | 12.46% | 9.96% |
| Pretax Profit Margin | 10.03% | 9.52% | 8.98% | 11.78% | 9.06% |
| Net Profit Margin | 8.08% | 6.32% | 7.65% | 9.13% | 6.67% |
| Continuous Operations Profit Margin | 8.08% | 6.32% | 7.65% | 9.13% | 6.67% |
| Net Income Per EBT | 80.56% | 66.37% | 85.15% | 77.50% | 73.62% |
| EBT Per EBIT | 82.79% | 95.57% | 107.75% | 94.58% | 90.99% |
| Return on Assets (ROA) | 3.32% | 2.61% | 3.60% | 5.44% | 3.53% |
| Return on Equity (ROE) | 4.91% | 3.87% | 6.61% | 7.95% | 5.31% |
| Return on Capital Employed (ROCE) | 6.39% | 5.34% | 4.63% | 8.64% | 6.04% |
| Return on Invested Capital (ROIC) | 4.19% | 2.88% | 3.55% | 6.19% | 4.16% |
| Return on Tangible Assets | 3.32% | 2.62% | 3.61% | 5.45% | 3.54% |
| Earnings Yield | 4.02% | 2.46% | 4.29% | 7.00% | 4.39% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.55 | 6.23 | 7.62 | 0.00 | 0.00 |
| Payables Turnover | 22.69 | 19.55 | 24.17 | 19.31 | 17.88 |
| Inventory Turnover | 9.00 | 9.54 | 9.88 | 10.39 | 7.26 |
| Fixed Asset Turnover | 0.66 | 0.74 | 0.67 | 0.99 | 0.81 |
| Asset Turnover | 0.41 | 0.41 | 0.47 | 0.60 | 0.53 |
| Working Capital Turnover Ratio | 2.32 | 2.61 | 2.81 | 2.65 | 2.39 |
| Cash Conversion Cycle | 80.19 | 78.13 | 69.73 | 16.23 | 29.86 |
| Days of Sales Outstanding | 55.73 | 58.55 | 47.89 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 40.55 | 38.26 | 36.94 | 35.13 | 50.28 |
| Days of Payables Outstanding | 16.08 | 18.67 | 15.10 | 18.90 | 20.41 |
| Operating Cycle | 96.28 | 96.80 | 84.83 | 35.13 | 50.28 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.90 | 0.84 | 1.56 | 1.81 | 1.48 |
| Free Cash Flow Per Share | -1.22 | 0.18 | -4.43 | 1.44 | 1.02 |
| Dividend Paid and CapEx Coverage Ratio | 0.33 | 0.85 | 0.24 | 2.90 | 1.89 |
| Capital Expenditure Coverage Ratio | 0.42 | 1.27 | 0.26 | 4.88 | 3.21 |
| Operating Cash Flow Coverage Ratio | 0.15 | 0.16 | 0.17 | 0.40 | 0.32 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.11 | 0.14 | 0.16 | 0.16 |
| Free Cash Flow Yield | -6.76% | 0.88% | -22.87% | 9.81% | 7.09% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 25.00 | 40.38 | 23.33 | 14.29 | 22.86 |
| Price-to-Sales (P/S) Ratio | 2.01 | 2.57 | 1.78 | 1.30 | 1.52 |
| Price-to-Book (P/B) Ratio | 1.22 | 1.57 | 1.54 | 1.14 | 1.21 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -14.79 | 113.51 | -4.37 | 10.20 | 14.11 |
| Price-to-Operating Cash Flow Ratio | 20.05 | 24.14 | 12.43 | 8.11 | 9.72 |
| Price-to-Earnings Growth (PEG) Ratio | 0.57 | -1.02 | -1.20 | 0.23 | -1.43 |
| Enterprise Value Multiple | 12.06 | 14.68 | 13.25 | 6.58 | 9.17 |
| Enterprise Value | 778.75M | 900.23M | 724.23M | 417.07M | 444.08M |
| EV to EBITDA | 12.06 | 14.68 | 13.25 | 6.58 | 9.17 |
| EV to Sales | 2.07 | 2.43 | 2.23 | 1.30 | 1.65 |
| EV to Free Cash Flow | -15.20 | 107.68 | -5.47 | 10.15 | 15.28 |
| EV to Operating Cash Flow | 20.61 | 22.90 | 15.56 | 8.07 | 10.53 |
| Tangible Book Value Per Share | 14.72 | 12.84 | 12.54 | 12.95 | 11.88 |
| Shareholders’ Equity Per Share | 14.73 | 12.85 | 12.56 | 12.97 | 11.90 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.34 | 0.15 | 0.23 | 0.26 |
| Revenue Per Share | 8.96 | 7.87 | 10.86 | 11.28 | 9.46 |
| Net Income Per Share | 0.72 | 0.50 | 0.83 | 1.03 | 0.63 |
| Tax Burden | 0.81 | 0.66 | 0.85 | 0.77 | 0.74 |
| Interest Burden | 0.87 | 0.87 | 0.89 | 0.94 | 0.91 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.16 | 0.17 | 0.17 | 0.19 | 0.18 |
| Stock-Based Compensation to Revenue | 0.00 | 0.01 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.00 | 1.12 | 1.87 | 1.37 | 1.73 |
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