Nien Made Enterprise Co., Ltd.(TW:8464)
NT$347.50-2.00 (-0.57%)
TW:8464
Nien Made Enterprise Co., Ltd. financials statements
NT$347.50
At close:-2.00 (-0.57%)
Nien Made Enterprise Co., Ltd. (8464) Ratios
Nien Made Enterprise Co., Ltd. Ratios
TW:8464's free cash flow for Q3 2026 was NT$371.30M. For the 2026 fiscal year, TW:8464's free cash flow was decreased by NT$-933.96M and operating cash flow was NT$1.31B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.15 | 3.67 | 3.71 | 2.93 | 2.06 |
| Quick Ratio | 3.53 | 3.06 | 2.96 | 2.06 | 1.57 |
| Cash Ratio | 2.75 | 2.37 | 2.24 | 1.43 | 1.11 |
| Solvency Ratio | 0.80 | 0.81 | 0.79 | 0.81 | 0.54 |
| Operating Cash Flow Ratio | 1.15 | 1.28 | 1.20 | 1.05 | 0.64 |
| Short-Term Operating Cash Flow Coverage | 12.35 | 21.26 | 0.00 | 0.00 | 2.15 |
| Net Current Asset Value | NT$ 15.89B | NT$ 14.78B | NT$ 13.04B | NT$ 10.47B | NT$ 7.87B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.04 | 0.03 | 0.01 | 0.01 | 0.10 |
| Debt-to-Equity Ratio | 0.05 | 0.04 | 0.01 | 0.01 | 0.18 |
| Debt-to-Capital Ratio | 0.05 | 0.04 | 0.01 | 0.01 | 0.15 |
| Long-Term Debt-to-Capital Ratio | 0.02 | 0.01 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.33 | 1.37 | 1.36 | 1.42 | 1.68 |
| Debt Service Coverage Ratio | 12.98 | 19.74 | 1292.00 | 760.69 | 2.27 |
| Interest Coverage Ratio | 406.78 | 657.32 | 1363.75 | 913.71 | 220.64 |
| Debt to Market Cap | 0.01 | 0.01 | 0.00 | 0.00 | 0.02 |
| Interest Debt Per Share | 5.05 | 3.93 | 0.85 | 0.92 | 10.59 |
| Net Debt to EBITDA | -1.54 | -1.40 | -1.40 | -0.97 | -0.88 |
| Profitability Margins | |||||
| Gross Profit Margin | 58.80% | 57.24% | 55.48% | 54.91% | 54.44% |
| EBIT Margin | 29.75% | 32.13% | 29.87% | 29.22% | 25.82% |
| EBITDA Margin | 33.29% | 35.71% | 33.39% | 32.53% | 28.81% |
| Operating Profit Margin | 29.75% | 28.33% | 25.90% | 29.22% | 25.82% |
| Pretax Profit Margin | 30.75% | 32.09% | 29.85% | 29.19% | 25.70% |
| Net Profit Margin | 22.03% | 23.37% | 20.39% | 21.32% | 18.33% |
| Continuous Operations Profit Margin | 23.14% | 24.10% | 20.99% | 20.98% | 19.17% |
| Net Income Per EBT | 71.63% | 72.84% | 68.32% | 73.05% | 71.32% |
| EBT Per EBIT | 103.35% | 113.26% | 115.24% | 99.89% | 99.55% |
| Return on Assets (ROA) | 16.49% | 18.23% | 16.83% | 20.20% | 18.10% |
| Return on Equity (ROE) | 22.00% | 25.00% | 22.89% | 28.73% | 30.40% |
| Return on Capital Employed (ROCE) | 26.32% | 26.84% | 25.92% | 35.28% | 37.46% |
| Return on Invested Capital (ROIC) | 19.41% | 19.83% | 18.17% | 25.26% | 24.38% |
| Return on Tangible Assets | 16.60% | 18.27% | 16.92% | 20.42% | 18.16% |
| Earnings Yield | 5.94% | 6.43% | 5.37% | 7.15% | 4.40% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.96 | 9.54 | 9.34 | 10.58 | 9.19 |
| Payables Turnover | 16.48 | 13.11 | 14.91 | 15.39 | 16.65 |
| Inventory Turnover | 3.22 | 3.11 | 2.79 | 2.28 | 2.86 |
| Fixed Asset Turnover | 2.25 | 2.39 | 2.67 | 2.99 | 3.38 |
| Asset Turnover | 0.75 | 0.78 | 0.83 | 0.95 | 0.99 |
| Working Capital Turnover Ratio | 1.61 | 1.77 | 1.91 | 2.56 | 3.27 |
| Cash Conversion Cycle | 131.87 | 127.91 | 145.57 | 170.67 | 145.48 |
| Days of Sales Outstanding | 40.72 | 38.25 | 39.07 | 34.50 | 39.73 |
| Days of Inventory Outstanding | 113.31 | 117.50 | 130.98 | 159.88 | 127.67 |
| Days of Payables Outstanding | 22.15 | 27.83 | 24.48 | 23.71 | 21.92 |
| Operating Cycle | 154.02 | 155.75 | 170.05 | 194.38 | 167.40 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 22.91 | 29.17 | 23.49 | 23.63 | 20.62 |
| Free Cash Flow Per Share | 17.80 | 20.76 | 20.68 | 18.24 | 16.89 |
| Dividend Paid and CapEx Coverage Ratio | 1.21 | 1.43 | 1.70 | 1.44 | 1.50 |
| Capital Expenditure Coverage Ratio | 4.49 | 3.47 | 8.36 | 4.39 | 5.52 |
| Operating Cash Flow Coverage Ratio | 4.60 | 7.51 | 28.25 | 26.62 | 1.97 |
| Operating Cash Flow to Sales Ratio | 0.24 | 0.29 | 0.26 | 0.24 | 0.21 |
| Free Cash Flow Yield | 4.93% | 5.66% | 5.92% | 6.19% | 4.09% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 16.02 | 15.57 | 18.63 | 13.98 | 22.71 |
| Price-to-Sales (P/S) Ratio | 3.71 | 3.64 | 3.80 | 2.98 | 4.16 |
| Price-to-Book (P/B) Ratio | 3.70 | 3.89 | 4.27 | 4.02 | 6.91 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 20.28 | 17.65 | 16.88 | 16.14 | 24.42 |
| Price-to-Operating Cash Flow Ratio | 15.76 | 12.56 | 14.86 | 12.46 | 20.00 |
| Price-to-Earnings Growth (PEG) Ratio | -3.73 | 0.61 | -1.68 | 0.87 | 2.06 |
| Enterprise Value Multiple | 9.60 | 8.79 | 9.98 | 8.20 | 13.57 |
| Enterprise Value | 95.80B | 92.67B | 89.68B | 77.18B | 113.51B |
| EV to EBITDA | 9.60 | 8.79 | 9.98 | 8.20 | 13.57 |
| EV to Sales | 3.20 | 3.14 | 3.33 | 2.67 | 3.91 |
| EV to Free Cash Flow | 17.48 | 15.23 | 14.80 | 14.44 | 22.94 |
| EV to Operating Cash Flow | 13.58 | 10.84 | 13.03 | 11.15 | 18.78 |
| Tangible Book Value Per Share | 97.96 | 95.57 | 82.80 | 73.23 | 60.72 |
| Shareholders’ Equity Per Share | 97.46 | 94.23 | 81.82 | 73.32 | 59.72 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.25 | 0.25 | 0.30 | 0.28 | 0.25 |
| Revenue Per Share | 97.34 | 100.80 | 91.86 | 98.80 | 99.05 |
| Net Income Per Share | 21.44 | 23.56 | 18.73 | 21.07 | 18.15 |
| Tax Burden | 0.72 | 0.73 | 0.68 | 0.73 | 0.71 |
| Interest Burden | 1.03 | 1.00 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.29 | 0.28 | 0.29 | 0.29 | 0.27 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.07 | 0.90 | 1.25 | 0.82 | 0.81 |
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