Samebest Co., Ltd.(TW:8489)
NT$21.50+0.45 (+2.14%)
TW:8489
Samebest Co., Ltd. financials statements
NT$21.50
At close:+0.45 (+2.14%)
Samebest Co., Ltd. (8489) Ratios
Samebest Co., Ltd. Ratios
TW:8489's free cash flow for Q2 2026 was NT$271.11M. For the 2026 fiscal year, TW:8489's free cash flow was decreased by NT$-8.94M and operating cash flow was NT$280.05M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.37 | 1.73 | 1.11 | 1.66 | 1.66 |
| Quick Ratio | 1.31 | 1.69 | 1.09 | 1.55 | 1.63 |
| Cash Ratio | 0.80 | 1.29 | 0.70 | 0.72 | 1.31 |
| Solvency Ratio | 0.04 | 0.08 | 0.09 | -0.11 | 0.11 |
| Operating Cash Flow Ratio | 0.18 | 0.35 | 0.18 | 0.02 | 0.37 |
| Short-Term Operating Cash Flow Coverage | 0.62 | 2.12 | 0.65 | 0.03 | 4.53 |
| Net Current Asset Value | NT$ -727.94M | NT$ 9.96M | NT$ -141.81M | NT$ -397.00K | NT$ 238.19M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.42 | 0.33 | 0.30 | 0.26 | 0.19 |
| Debt-to-Equity Ratio | 1.75 | 1.40 | 1.29 | 0.38 | 0.63 |
| Debt-to-Capital Ratio | 0.64 | 0.58 | 0.56 | 0.28 | 0.38 |
| Long-Term Debt-to-Capital Ratio | 0.47 | 0.43 | 0.10 | 0.14 | 0.07 |
| Financial Leverage Ratio | 4.14 | 4.23 | 4.33 | 1.46 | 3.33 |
| Debt Service Coverage Ratio | 0.41 | 1.24 | 0.58 | -0.52 | 3.03 |
| Interest Coverage Ratio | 2.82 | -2.04 | 0.53 | -15.91 | 16.45 |
| Debt to Market Cap | 0.71 | 0.32 | 0.32 | 0.22 | 0.07 |
| Interest Debt Per Share | 39.15 | 16.76 | 15.73 | 5.22 | 9.71 |
| Net Debt to EBITDA | 3.57 | -1.29 | -0.32 | -3.97 | -2.52 |
| Profitability Margins | |||||
| Gross Profit Margin | 52.88% | 46.84% | 45.12% | 83.88% | 48.47% |
| EBIT Margin | 2.77% | 2.13% | 3.04% | -27.47% | 6.22% |
| EBITDA Margin | 12.56% | 11.94% | 13.14% | -17.33% | 15.97% |
| Operating Profit Margin | 3.23% | -1.53% | 0.29% | -25.54% | 4.61% |
| Pretax Profit Margin | 1.63% | 1.37% | 2.49% | -29.07% | 5.94% |
| Net Profit Margin | -2.23% | -3.28% | -2.65% | -29.91% | -2.17% |
| Continuous Operations Profit Margin | 0.07% | -0.29% | 0.25% | -5.39% | 3.38% |
| Net Income Per EBT | -137.16% | -238.31% | -106.31% | 102.89% | -36.56% |
| EBT Per EBIT | 50.33% | -89.79% | 858.61% | 113.83% | 128.70% |
| Return on Assets (ROA) | -0.83% | -2.47% | -1.88% | -5.44% | -1.54% |
| Return on Equity (ROE) | -3.44% | -10.46% | -8.17% | -7.96% | -5.15% |
| Return on Capital Employed (ROCE) | 1.77% | -1.77% | 0.39% | -5.74% | 5.15% |
| Return on Invested Capital (ROIC) | 0.07% | 0.33% | 0.03% | -4.85% | 2.60% |
| Return on Tangible Assets | -1.18% | -2.53% | -1.94% | -5.57% | -1.59% |
| Earnings Yield | -1.89% | -3.41% | -3.83% | -4.74% | -2.05% |
| Efficiency Ratios | |||||
| Receivables Turnover | 23.06 | 27.61 | 22.69 | -21.97 | 16.61 |
| Payables Turnover | 49.26 | 282.35 | 282.20 | 14.57 | 142.18 |
| Inventory Turnover | 9.83 | 32.63 | 36.35 | 1.40 | 38.63 |
| Fixed Asset Turnover | 1.67 | 3.83 | 3.00 | 3.18 | 3.49 |
| Asset Turnover | 0.37 | 0.76 | 0.71 | 0.18 | 0.71 |
| Working Capital Turnover Ratio | 3.15 | 4.93 | 14.23 | 0.49 | 2.69 |
| Cash Conversion Cycle | 45.55 | 23.11 | 24.84 | 219.05 | 28.86 |
| Days of Sales Outstanding | 15.83 | 13.22 | 16.09 | -16.61 | 21.98 |
| Days of Inventory Outstanding | 37.13 | 11.19 | 10.04 | 260.71 | 9.45 |
| Days of Payables Outstanding | 7.41 | 1.29 | 1.29 | 25.05 | 2.57 |
| Operating Cycle | 52.96 | 24.41 | 26.13 | 244.10 | 31.43 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 5.43 | 5.98 | 4.39 | 0.08 | 6.85 |
| Free Cash Flow Per Share | 4.39 | 4.96 | 2.29 | -0.16 | 6.10 |
| Dividend Paid and CapEx Coverage Ratio | 5.24 | 5.83 | 2.33 | 0.13 | 4.72 |
| Capital Expenditure Coverage Ratio | 5.24 | 5.83 | 2.33 | 0.19 | 9.11 |
| Operating Cash Flow Coverage Ratio | 0.14 | 0.36 | 0.28 | 0.01 | 0.71 |
| Operating Cash Flow to Sales Ratio | 0.16 | 0.16 | 0.12 | 0.02 | 0.19 |
| Free Cash Flow Yield | 10.93% | 13.72% | 8.96% | -0.69% | 15.75% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -52.89 | -29.39 | -26.12 | -21.02 | -48.99 |
| Price-to-Sales (P/S) Ratio | 1.18 | 0.96 | 0.69 | 6.31 | 1.06 |
| Price-to-Book (P/B) Ratio | 1.82 | 3.07 | 2.13 | 1.68 | 2.52 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 9.15 | 7.29 | 11.16 | -144.66 | 6.35 |
| Price-to-Operating Cash Flow Ratio | 7.40 | 6.04 | 5.83 | 294.48 | 5.65 |
| Price-to-Earnings Growth (PEG) Ratio | 1.38 | -1.15 | 2.82 | -0.57 | 0.24 |
| Enterprise Value Multiple | 12.96 | 6.76 | 4.95 | -40.37 | 4.13 |
| Enterprise Value | 2.33B | 1.10B | 873.11M | 915.43M | 873.93M |
| EV to EBITDA | 12.96 | 6.76 | 4.95 | -40.37 | 4.13 |
| EV to Sales | 1.63 | 0.81 | 0.65 | 7.00 | 0.66 |
| EV to Free Cash Flow | 12.63 | 6.12 | 10.49 | -160.43 | 3.94 |
| EV to Operating Cash Flow | 10.22 | 5.07 | 5.48 | 326.59 | 3.51 |
| Tangible Book Value Per Share | 7.06 | 19.04 | 19.54 | 13.69 | 25.38 |
| Shareholders’ Equity Per Share | 22.12 | 11.78 | 12.00 | 13.53 | 15.38 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.96 | 1.21 | 0.90 | -0.84 | 0.43 |
| Revenue Per Share | 34.09 | 37.61 | 36.95 | 3.60 | 36.48 |
| Net Income Per Share | -0.76 | -1.23 | -0.98 | -1.08 | -0.79 |
| Tax Burden | -1.37 | -2.38 | -1.06 | 1.03 | -0.37 |
| Interest Burden | 0.59 | 0.65 | 0.82 | 1.06 | 0.95 |
| Research & Development to Revenue | 0.03 | 0.03 | 0.03 | 0.27 | 0.03 |
| SG&A to Revenue | 0.46 | 0.45 | 0.42 | 1.05 | 0.40 |
| Stock-Based Compensation to Revenue | 0.01 | 0.00 | 0.00 | 0.02 | 0.00 |
| Income Quality | 9.80 | 11.57 | -4.48 | -0.07 | 3.16 |
Currency in TWD
