Superior Plating Technology Co., Ltd.(TW:8431)
NT$50.90+1.30 (+2.62%)
TW:8431
Superior Plating Technology Co., Ltd. financials statements
NT$50.90
At close:+1.30 (+2.62%)
Superior Plating Technology Co., Ltd. (8431) Ratios
Superior Plating Technology Co., Ltd. Ratios
TW:8431's free cash flow for Q2 2026 was NT$-118.21M. For the 2026 fiscal year, TW:8431's free cash flow was decreased by NT$-5.94M and operating cash flow was NT$-112.27M. See a summary of the company’s cash flow.
| Ratios | Mar 26 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.88 | 2.00 | 1.79 | 1.80 | 1.57 |
| Quick Ratio | 1.80 | 1.82 | 1.65 | 1.67 | 1.50 |
| Cash Ratio | 0.92 | 0.59 | 0.67 | 0.66 | 0.47 |
| Solvency Ratio | -0.05 | 0.36 | 0.31 | 0.27 | 0.42 |
| Operating Cash Flow Ratio | 0.16 | 0.28 | 0.34 | 0.57 | 0.54 |
| Short-Term Operating Cash Flow Coverage | 0.32 | 0.70 | 0.71 | 1.31 | 1.21 |
| Net Current Asset Value | NT$ -83.26M | NT$ 286.45M | NT$ 236.37M | NT$ 175.30M | NT$ 249.69M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.40 | 0.16 | 0.19 | 0.22 | 0.22 |
| Debt-to-Equity Ratio | 1.03 | 0.27 | 0.33 | 0.41 | 0.42 |
| Debt-to-Capital Ratio | 0.51 | 0.21 | 0.25 | 0.29 | 0.30 |
| Long-Term Debt-to-Capital Ratio | 0.30 | 0.03 | 0.03 | 0.07 | 0.05 |
| Financial Leverage Ratio | 2.55 | 1.66 | 1.72 | 1.88 | 1.93 |
| Debt Service Coverage Ratio | -0.19 | 1.19 | 0.75 | 0.97 | 1.25 |
| Interest Coverage Ratio | -15.75 | 10.62 | 3.23 | 6.26 | 29.21 |
| Debt to Market Cap | 0.19 | 0.07 | 0.09 | 0.11 | 0.10 |
| Interest Debt Per Share | 16.99 | 6.42 | 7.11 | 8.51 | 9.30 |
| Net Debt to EBITDA | -5.85 | 0.16 | 0.14 | 0.34 | 0.26 |
| Profitability Margins | |||||
| Gross Profit Margin | 12.79% | 26.95% | 22.74% | 23.35% | 36.51% |
| EBIT Margin | -17.39% | 9.12% | 5.19% | 6.68% | 20.70% |
| EBITDA Margin | -5.13% | 22.04% | 19.03% | 18.98% | 29.71% |
| Operating Profit Margin | -10.50% | 8.01% | 3.83% | 7.79% | 21.42% |
| Pretax Profit Margin | -18.06% | 8.37% | 4.01% | 5.44% | 19.97% |
| Net Profit Margin | -17.45% | 5.33% | 2.80% | 2.30% | 13.86% |
| Continuous Operations Profit Margin | -17.92% | 5.77% | 1.97% | 4.00% | 17.20% |
| Net Income Per EBT | 96.61% | 63.77% | 69.84% | 42.29% | 69.41% |
| EBT Per EBIT | 172.04% | 104.47% | 104.58% | 69.84% | 93.22% |
| Return on Assets (ROA) | -9.36% | 3.30% | 1.66% | 1.57% | 10.30% |
| Return on Equity (ROE) | -23.89% | 5.49% | 2.86% | 2.95% | 19.85% |
| Return on Capital Employed (ROCE) | -7.62% | 6.54% | 3.08% | 7.23% | 24.31% |
| Return on Invested Capital (ROIC) | -6.28% | 3.92% | 1.26% | 4.53% | 16.64% |
| Return on Tangible Assets | -9.36% | 3.31% | 1.66% | 1.58% | 10.32% |
| Earnings Yield | -5.81% | 2.04% | 1.07% | 1.14% | 5.46% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.56 | 2.27 | 3.32 | 3.89 | 2.80 |
| Payables Turnover | 15.97 | 13.52 | 17.05 | 13.60 | 10.65 |
| Inventory Turnover | 21.33 | 10.26 | 12.44 | 16.04 | 18.73 |
| Fixed Asset Turnover | 1.39 | 1.57 | 1.44 | 1.71 | 2.21 |
| Asset Turnover | 0.54 | 0.62 | 0.59 | 0.68 | 0.74 |
| Working Capital Turnover Ratio | 2.47 | 2.84 | 2.75 | 3.21 | 4.15 |
| Cash Conversion Cycle | 136.83 | 169.51 | 117.72 | 89.65 | 115.80 |
| Days of Sales Outstanding | 142.58 | 160.91 | 109.80 | 93.75 | 130.58 |
| Days of Inventory Outstanding | 17.11 | 35.59 | 29.33 | 22.75 | 19.48 |
| Days of Payables Outstanding | 22.86 | 26.99 | 21.41 | 26.84 | 34.26 |
| Operating Cycle | 159.69 | 196.50 | 139.13 | 116.49 | 150.06 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.78 | 2.57 | 3.23 | 5.71 | 7.70 |
| Free Cash Flow Per Share | -1.65 | 0.38 | 1.20 | 3.29 | 3.45 |
| Dividend Paid and CapEx Coverage Ratio | 0.51 | 1.03 | 1.39 | 1.35 | 1.52 |
| Capital Expenditure Coverage Ratio | 0.52 | 1.17 | 1.59 | 2.36 | 1.81 |
| Operating Cash Flow Coverage Ratio | 0.11 | 0.41 | 0.47 | 0.70 | 0.85 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.11 | 0.15 | 0.22 | 0.25 |
| Free Cash Flow Yield | -2.44% | 0.62% | 2.16% | 6.33% | 4.43% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -17.22 | 48.89 | 94.24 | 88.14 | 18.35 |
| Price-to-Sales (P/S) Ratio | 3.00 | 2.61 | 2.63 | 2.01 | 2.54 |
| Price-to-Book (P/B) Ratio | 4.11 | 2.69 | 2.68 | 2.59 | 3.64 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -40.94 | 161.80 | 46.33 | 15.80 | 22.55 |
| Price-to-Operating Cash Flow Ratio | 37.88 | 24.02 | 17.23 | 9.11 | 10.10 |
| Price-to-Earnings Growth (PEG) Ratio | 0.04 | 0.43 | 0.00 | -1.02 | 0.24 |
| Enterprise Value Multiple | -64.39 | 12.01 | 13.93 | 10.95 | 8.81 |
| Enterprise Value | 3.49B | 2.72B | 2.45B | 2.35B | 3.55B |
| EV to EBITDA | -64.39 | 12.01 | 13.93 | 10.95 | 8.81 |
| EV to Sales | 3.30 | 2.65 | 2.65 | 2.08 | 2.62 |
| EV to Free Cash Flow | -45.03 | 163.94 | 46.81 | 16.30 | 23.22 |
| EV to Operating Cash Flow | 41.66 | 24.33 | 17.41 | 9.40 | 10.40 |
| Tangible Book Value Per Share | 19.56 | 26.21 | 24.31 | 23.86 | 24.45 |
| Shareholders’ Equity Per Share | 16.41 | 22.89 | 20.74 | 20.11 | 21.38 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.01 | 0.31 | 0.51 | 0.26 | 0.14 |
| Revenue Per Share | 22.47 | 23.58 | 21.18 | 25.83 | 30.63 |
| Net Income Per Share | -3.92 | 1.26 | 0.59 | 0.59 | 4.24 |
| Tax Burden | 0.97 | 0.64 | 0.70 | 0.42 | 0.69 |
| Interest Burden | 1.04 | 0.92 | 0.77 | 0.81 | 0.96 |
| Research & Development to Revenue | 0.02 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.22 | 0.18 | 0.18 | 0.15 | 0.14 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.44 | 1.30 | 5.44 | 9.60 | 1.26 |
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