ELTA Technology Co., Ltd.(TW:8487)
NT$64.50+0.90 (+1.42%)
TW:8487
ELTA Technology Co., Ltd. financials statements
NT$64.50
At close:+0.90 (+1.42%)
ELTA Technology Co., Ltd. (8487) Ratios
ELTA Technology Co., Ltd. Ratios
TW:8487's free cash flow for Q2 2026 was NT$98.29M. For the 2026 fiscal year, TW:8487's free cash flow was decreased by NT$-51.97M and operating cash flow was NT$150.26M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.13 | 3.03 | 2.84 | 1.87 | 1.46 |
| Quick Ratio | 2.82 | 2.78 | 2.84 | 1.87 | 1.46 |
| Cash Ratio | 0.62 | 1.03 | 1.04 | 0.63 | 0.43 |
| Solvency Ratio | 0.40 | 0.63 | 0.55 | 0.24 | 0.12 |
| Operating Cash Flow Ratio | -0.54 | 0.63 | 0.49 | 0.31 | 0.05 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 0.40 |
| Net Current Asset Value | NT$ 581.17M | NT$ 656.36M | NT$ 473.52M | NT$ 275.61M | NT$ 218.24M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.05 | 0.02 | 0.05 | 0.04 | 0.14 |
| Debt-to-Equity Ratio | 0.08 | 0.03 | 0.08 | 0.08 | 0.41 |
| Debt-to-Capital Ratio | 0.07 | 0.03 | 0.07 | 0.07 | 0.29 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.51 | 1.47 | 1.55 | 2.13 | 3.03 |
| Debt Service Coverage Ratio | 140.23 | 112.79 | 148.01 | 56.43 | 1.00 |
| Interest Coverage Ratio | 128.12 | 119.42 | 156.42 | 49.46 | 23.57 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.04 |
| Interest Debt Per Share | 2.01 | 0.83 | 1.82 | 1.17 | 5.27 |
| Net Debt to EBITDA | -0.78 | -1.23 | -1.23 | -1.86 | -1.41 |
| Profitability Margins | |||||
| Gross Profit Margin | 27.20% | 26.22% | 35.41% | 19.36% | 15.56% |
| EBIT Margin | 13.34% | 15.29% | 17.62% | 7.80% | 5.98% |
| EBITDA Margin | 16.28% | 17.22% | 20.41% | 10.48% | 8.82% |
| Operating Profit Margin | 12.35% | 14.94% | 17.62% | 7.95% | 5.98% |
| Pretax Profit Margin | 13.25% | 15.17% | 17.79% | 7.64% | 5.73% |
| Net Profit Margin | 10.49% | 12.05% | 14.06% | 6.23% | 4.65% |
| Continuous Operations Profit Margin | 10.49% | 12.05% | 14.06% | 6.23% | 4.65% |
| Net Income Per EBT | 79.21% | 79.46% | 79.02% | 81.59% | 81.16% |
| EBT Per EBIT | 107.22% | 101.54% | 100.97% | 96.07% | 95.76% |
| Return on Assets (ROA) | 10.57% | 17.34% | 16.36% | 8.99% | 5.11% |
| Return on Equity (ROE) | 15.96% | 25.58% | 25.43% | 19.17% | 15.47% |
| Return on Capital Employed (ROCE) | 17.56% | 31.40% | 30.44% | 22.99% | 18.04% |
| Return on Invested Capital (ROIC) | 13.69% | 24.28% | 23.17% | 18.28% | 11.32% |
| Return on Tangible Assets | 10.59% | 17.38% | 16.41% | 8.99% | 5.11% |
| Earnings Yield | 5.87% | 10.47% | 7.31% | 3.44% | 2.39% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.97 | 5.21 | 4.32 | 3.64 | 5.74 |
| Payables Turnover | 18.91 | 25.19 | 18.21 | 7.98 | 6.10 |
| Inventory Turnover | 8.13 | 13.39 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 15.58 | 45.86 | 19.41 | 29.38 | 17.61 |
| Asset Turnover | 1.01 | 1.44 | 1.16 | 1.44 | 1.10 |
| Working Capital Turnover Ratio | 1.58 | 2.56 | 2.44 | 3.61 | 4.79 |
| Cash Conversion Cycle | 98.98 | 82.81 | 64.53 | 54.66 | 3.74 |
| Days of Sales Outstanding | 73.40 | 70.04 | 84.57 | 100.38 | 63.60 |
| Days of Inventory Outstanding | 44.88 | 27.26 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 19.31 | 14.49 | 20.04 | 45.72 | 59.86 |
| Operating Cycle | 118.28 | 97.30 | 84.57 | 100.38 | 63.60 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -6.00 | 7.75 | 5.87 | 4.83 | 1.25 |
| Free Cash Flow Per Share | -6.27 | 7.34 | 5.47 | 4.54 | 0.95 |
| Dividend Paid and CapEx Coverage Ratio | -1.10 | 1.58 | 2.35 | 3.62 | 1.87 |
| Capital Expenditure Coverage Ratio | -22.12 | 18.97 | 14.84 | 16.95 | 4.12 |
| Operating Cash Flow Coverage Ratio | -3.04 | 10.19 | 3.31 | 4.39 | 0.24 |
| Operating Cash Flow to Sales Ratio | -0.16 | 0.14 | 0.14 | 0.11 | 0.03 |
| Free Cash Flow Yield | -9.14% | 11.37% | 6.69% | 5.55% | 1.16% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 17.05 | 9.43 | 13.68 | 29.11 | 41.95 |
| Price-to-Sales (P/S) Ratio | 1.79 | 1.15 | 1.92 | 1.81 | 1.95 |
| Price-to-Book (P/B) Ratio | 2.72 | 2.44 | 3.48 | 5.58 | 6.48 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -10.94 | 8.80 | 14.95 | 18.00 | 86.50 |
| Price-to-Operating Cash Flow Ratio | -11.43 | 8.33 | 13.95 | 16.94 | 65.53 |
| Price-to-Earnings Growth (PEG) Ratio | -0.41 | 0.65 | 0.12 | 0.66 | -0.06 |
| Enterprise Value Multiple | 10.20 | 5.45 | 8.20 | 15.44 | 20.67 |
| Enterprise Value | 1.69B | 1.40B | 1.62B | 1.59B | 1.70B |
| EV to EBITDA | 10.20 | 5.45 | 8.20 | 15.44 | 20.67 |
| EV to Sales | 1.66 | 0.94 | 1.67 | 1.62 | 1.82 |
| EV to Free Cash Flow | -10.16 | 7.18 | 13.01 | 16.07 | 80.96 |
| EV to Operating Cash Flow | -10.62 | 6.80 | 12.13 | 15.12 | 61.33 |
| Tangible Book Value Per Share | 25.14 | 26.35 | 23.39 | 14.66 | 12.61 |
| Shareholders’ Equity Per Share | 25.22 | 26.43 | 23.51 | 14.67 | 12.63 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.21 | 0.21 | 0.18 | 0.19 |
| Revenue Per Share | 38.36 | 56.10 | 42.53 | 45.14 | 42.01 |
| Net Income Per Share | 4.02 | 6.76 | 5.98 | 2.81 | 1.95 |
| Tax Burden | 0.79 | 0.79 | 0.79 | 0.82 | 0.81 |
| Interest Burden | 0.99 | 0.99 | 1.01 | 0.98 | 0.96 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.15 | 0.11 | 0.18 | 0.11 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.18 | 0.91 | 0.98 | 1.40 | 0.52 |
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