Top Bright Holding Co., Ltd.(TW:8499)
NT$206.00+0.00 (+7.29%)
TW:8499
Top Bright Holding Co., Ltd. financials statements
NT$206.00
At close:+0.00 (+7.29%)
Top Bright Holding Co., Ltd. (8499) Ratios
Top Bright Holding Co., Ltd. Ratios
TW:8499's free cash flow for Q2 2026 was NT$149.97M. For the 2026 fiscal year, TW:8499's free cash flow was decreased by NT$-142.65M and operating cash flow was NT$292.62M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.65 | 15.03 | 19.18 | 11.96 | 3.46 |
| Quick Ratio | 3.44 | 14.53 | 18.68 | 11.59 | 3.15 |
| Cash Ratio | 0.61 | 10.28 | 16.76 | 9.63 | 2.41 |
| Solvency Ratio | 0.15 | 0.60 | 0.69 | 0.82 | 0.54 |
| Operating Cash Flow Ratio | 0.19 | 0.73 | 0.99 | 1.12 | 0.77 |
| Short-Term Operating Cash Flow Coverage | 0.53 | 9.22 | 7.90 | 3.07 | 1.64 |
| Net Current Asset Value | NT$ 5.30B | NT$ 7.83B | NT$ 8.45B | NT$ 8.96B | NT$ 2.65B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.13 | 0.02 | 0.01 | 0.03 | 0.13 |
| Debt-to-Equity Ratio | 0.26 | 0.02 | 0.02 | 0.05 | 0.19 |
| Debt-to-Capital Ratio | 0.21 | 0.02 | 0.02 | 0.05 | 0.16 |
| Long-Term Debt-to-Capital Ratio | 0.13 | 0.01 | 0.01 | 0.01 | 0.02 |
| Financial Leverage Ratio | 1.94 | 1.49 | 1.49 | 1.57 | 1.51 |
| Debt Service Coverage Ratio | 0.90 | 13.47 | 4.72 | 3.07 | 1.50 |
| Interest Coverage Ratio | 23.81 | 103.22 | 43.03 | 113.27 | 110.11 |
| Debt to Market Cap | 0.10 | 0.03 | 0.02 | 0.07 | 0.09 |
| Interest Debt Per Share | 33.51 | 4.84 | 3.12 | 9.55 | 15.68 |
| Net Debt to EBITDA | 0.60 | -6.98 | -16.92 | -7.11 | -1.99 |
| Profitability Margins | |||||
| Gross Profit Margin | 44.17% | 43.45% | 41.59% | 45.99% | 52.10% |
| EBIT Margin | 29.11% | 36.65% | 21.67% | 44.94% | 39.84% |
| EBITDA Margin | 34.64% | 40.62% | 25.14% | 46.76% | 41.63% |
| Operating Profit Margin | 23.18% | 22.93% | 21.67% | 44.55% | 39.77% |
| Pretax Profit Margin | 28.13% | 36.43% | 38.31% | 44.55% | 39.48% |
| Net Profit Margin | 14.35% | 22.67% | 22.96% | 35.36% | 27.57% |
| Continuous Operations Profit Margin | 22.56% | 29.26% | 30.89% | 39.74% | 29.92% |
| Net Income Per EBT | 51.01% | 62.24% | 59.94% | 79.39% | 69.83% |
| EBT Per EBIT | 121.36% | 158.87% | 176.79% | 99.99% | 99.26% |
| Return on Assets (ROA) | 2.62% | 3.78% | 3.78% | 6.99% | 14.54% |
| Return on Equity (ROE) | 5.10% | 5.65% | 5.64% | 10.97% | 21.88% |
| Return on Capital Employed (ROCE) | 5.03% | 4.02% | 3.73% | 9.48% | 27.41% |
| Return on Invested Capital (ROIC) | 3.77% | 3.21% | 2.99% | 8.22% | 18.15% |
| Return on Tangible Assets | 3.26% | 3.79% | 3.78% | 6.99% | 14.57% |
| Earnings Yield | 1.90% | 9.52% | 6.98% | 15.78% | 10.79% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.81 | 3.24 | 3.46 | 3.58 | 3.14 |
| Payables Turnover | 3.37 | 4.83 | 5.10 | 6.59 | 3.56 |
| Inventory Turnover | 3.11 | 3.99 | 4.52 | 4.08 | 3.45 |
| Fixed Asset Turnover | 1.06 | 1.40 | 1.67 | 2.81 | 3.68 |
| Asset Turnover | 0.18 | 0.17 | 0.16 | 0.20 | 0.53 |
| Working Capital Turnover Ratio | 0.39 | 0.24 | 0.21 | 0.38 | 1.00 |
| Cash Conversion Cycle | 210.18 | 128.49 | 114.69 | 136.06 | 119.46 |
| Days of Sales Outstanding | 201.11 | 112.75 | 105.52 | 102.02 | 116.36 |
| Days of Inventory Outstanding | 117.25 | 91.37 | 80.68 | 89.46 | 105.77 |
| Days of Payables Outstanding | 108.18 | 75.62 | 71.51 | 55.42 | 102.67 |
| Operating Cycle | 318.36 | 204.12 | 186.20 | 191.48 | 222.12 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 7.53 | 10.24 | 10.03 | 22.71 | 21.99 |
| Free Cash Flow Per Share | -0.24 | 4.77 | 1.97 | 19.57 | 19.37 |
| Dividend Paid and CapEx Coverage Ratio | 0.58 | 1.08 | 0.98 | 1.73 | 1.74 |
| Capital Expenditure Coverage Ratio | 0.97 | 1.87 | 1.24 | 7.22 | 8.38 |
| Operating Cash Flow Coverage Ratio | 0.23 | 2.17 | 3.43 | 2.43 | 1.42 |
| Operating Cash Flow to Sales Ratio | 0.17 | 0.21 | 0.26 | 0.41 | 0.34 |
| Free Cash Flow Yield | -0.07% | 4.07% | 1.53% | 15.68% | 11.83% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 33.51 | 10.51 | 14.33 | 6.34 | 9.26 |
| Price-to-Sales (P/S) Ratio | 7.56 | 2.38 | 3.29 | 2.24 | 2.55 |
| Price-to-Book (P/B) Ratio | 2.68 | 0.59 | 0.81 | 0.70 | 2.03 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -1416.69 | 24.54 | 65.25 | 6.38 | 8.45 |
| Price-to-Operating Cash Flow Ratio | 45.08 | 11.42 | 12.81 | 5.49 | 7.45 |
| Price-to-Earnings Growth (PEG) Ratio | -3.73 | 0.44 | -0.26 | 0.56 | 0.66 |
| Enterprise Value Multiple | 22.42 | -1.12 | -3.83 | -2.32 | 4.14 |
| Enterprise Value | 22.63B | -929.83M | -1.78B | -2.51B | 4.58B |
| EV to EBITDA | 22.42 | -1.12 | -3.83 | -2.32 | 4.14 |
| EV to Sales | 7.77 | -0.46 | -0.96 | -1.09 | 1.72 |
| EV to Free Cash Flow | -1455.68 | -4.70 | -19.12 | -3.09 | 5.71 |
| EV to Operating Cash Flow | 46.32 | -2.19 | -3.75 | -2.66 | 5.02 |
| Tangible Book Value Per Share | 137.56 | 272.33 | 222.24 | 255.94 | 86.48 |
| Shareholders’ Equity Per Share | 126.48 | 197.24 | 158.98 | 179.46 | 80.77 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.20 | 0.19 | 0.11 | 0.24 |
| Revenue Per Share | 44.91 | 49.14 | 39.07 | 55.67 | 64.11 |
| Net Income Per Share | 6.45 | 11.14 | 8.97 | 19.69 | 17.68 |
| Tax Burden | 0.51 | 0.62 | 0.60 | 0.79 | 0.70 |
| Interest Burden | 0.97 | 0.99 | 1.77 | 0.99 | 0.99 |
| Research & Development to Revenue | 0.07 | 0.09 | 0.08 | 0.05 | 0.05 |
| SG&A to Revenue | 0.14 | 0.12 | 0.12 | 0.08 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.60 | 0.57 | 1.12 | 0.92 | 0.87 |
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