North-Star International Co. Ltd.(TW:8927)
NT$15.00+0.30 (+2.04%)
TW:8927
North-Star International Co. Ltd. financials statements
NT$15.00
At close:+0.30 (+2.04%)
North-Star International Co. Ltd. (8927) Ratios
North-Star International Co. Ltd. Ratios
TW:8927's free cash flow for Q2 2026 was NT$1.47B. For the 2026 fiscal year, TW:8927's free cash flow was decreased by NT$-268.19M and operating cash flow was NT$1.74B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.57 | 1.23 | 0.59 | 0.76 | 1.07 |
| Quick Ratio | 0.25 | 0.54 | 0.25 | 0.53 | 0.71 |
| Cash Ratio | 0.09 | 0.17 | 0.10 | 0.37 | 0.57 |
| Solvency Ratio | 0.04 | 0.05 | 0.03 | 0.03 | 0.07 |
| Operating Cash Flow Ratio | 0.06 | 0.15 | 0.00 | 0.09 | 0.12 |
| Short-Term Operating Cash Flow Coverage | 0.08 | 0.30 | 0.00 | 0.14 | 0.23 |
| Net Current Asset Value | NT$ -17.96B | NT$ -16.29B | NT$ -13.25B | NT$ -9.33B | NT$ -3.73B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.67 | 0.64 | 0.60 | 0.65 | 0.52 |
| Debt-to-Equity Ratio | 4.09 | 3.72 | 3.24 | 2.64 | 1.32 |
| Debt-to-Capital Ratio | 0.80 | 0.79 | 0.76 | 0.73 | 0.57 |
| Long-Term Debt-to-Capital Ratio | 0.60 | 0.72 | 0.48 | 0.58 | 0.34 |
| Financial Leverage Ratio | 6.09 | 5.79 | 5.44 | 4.05 | 2.56 |
| Debt Service Coverage Ratio | 0.12 | 0.56 | 0.08 | 0.12 | 0.51 |
| Interest Coverage Ratio | 1.70 | 4.44 | 1.41 | 2.53 | 3.69 |
| Debt to Market Cap | 3.92 | 0.98 | 0.96 | 0.91 | 0.46 |
| Interest Debt Per Share | 113.01 | 49.90 | 45.85 | 31.36 | 16.89 |
| Net Debt to EBITDA | 14.31 | 8.66 | 19.90 | 31.92 | 7.87 |
| Profitability Margins | |||||
| Gross Profit Margin | 18.47% | 22.54% | 15.96% | 12.42% | 14.89% |
| EBIT Margin | 6.67% | 12.93% | 4.64% | 3.38% | 1.50% |
| EBITDA Margin | 14.33% | 18.48% | 10.49% | 4.43% | 8.85% |
| Operating Profit Margin | 6.67% | 12.50% | 3.36% | 3.38% | 4.54% |
| Pretax Profit Margin | 1.82% | 10.12% | 2.27% | 2.04% | 3.31% |
| Net Profit Margin | 1.42% | 3.79% | 1.46% | 1.95% | 2.80% |
| Continuous Operations Profit Margin | 0.68% | 8.05% | 1.60% | 1.74% | 1.23% |
| Net Income Per EBT | 78.21% | 37.47% | 64.43% | 95.38% | 84.47% |
| EBT Per EBIT | 27.26% | 80.95% | 67.68% | 60.46% | 72.94% |
| Return on Assets (ROA) | 0.44% | 1.44% | 0.39% | 0.79% | 1.67% |
| Return on Equity (ROE) | 2.68% | 8.32% | 2.11% | 3.18% | 4.28% |
| Return on Capital Employed (ROCE) | 3.47% | 5.93% | 1.63% | 1.75% | 3.29% |
| Return on Invested Capital (ROIC) | 0.83% | 4.16% | 0.71% | 1.25% | 2.40% |
| Return on Tangible Assets | 0.44% | 1.45% | 0.39% | 0.80% | 1.70% |
| Earnings Yield | 3.03% | 2.61% | 0.75% | 1.51% | 2.65% |
| Efficiency Ratios | |||||
| Receivables Turnover | 13.42 | 7.32 | 17.48 | 49.90 | 84.54 |
| Payables Turnover | 10.76 | 13.93 | 5.86 | 10.62 | 17.96 |
| Inventory Turnover | 1.97 | 2.13 | 1.45 | 7.19 | 7.96 |
| Fixed Asset Turnover | 0.47 | 0.56 | 0.47 | 0.71 | 0.83 |
| Asset Turnover | 0.31 | 0.38 | 0.26 | 0.40 | 0.60 |
| Working Capital Turnover Ratio | -4.77 | -6.36 | -2.42 | -17.30 | -13.07 |
| Cash Conversion Cycle | 178.46 | 195.29 | 210.07 | 23.69 | 29.85 |
| Days of Sales Outstanding | 27.20 | 49.85 | 20.88 | 7.31 | 4.32 |
| Days of Inventory Outstanding | 185.18 | 171.64 | 251.50 | 50.74 | 45.85 |
| Days of Payables Outstanding | 33.92 | 26.20 | 62.30 | 34.37 | 20.32 |
| Operating Cycle | 212.38 | 221.48 | 272.37 | 58.05 | 50.17 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.08 | 2.31 | 0.02 | 0.93 | 0.67 |
| Free Cash Flow Per Share | -3.82 | -6.25 | -19.19 | -13.23 | -2.58 |
| Dividend Paid and CapEx Coverage Ratio | 0.48 | 0.25 | 0.00 | 0.06 | 0.19 |
| Capital Expenditure Coverage Ratio | 0.52 | 0.27 | 0.00 | 0.07 | 0.21 |
| Operating Cash Flow Coverage Ratio | 0.04 | 0.05 | 0.00 | 0.03 | 0.04 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.08 | 0.00 | 0.05 | 0.04 |
| Free Cash Flow Yield | -15.89% | -14.86% | -48.96% | -53.17% | -12.71% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 68.71 | 32.60 | 134.74 | 66.10 | 37.70 |
| Price-to-Sales (P/S) Ratio | 0.47 | 1.45 | 1.95 | 1.29 | 1.06 |
| Price-to-Book (P/B) Ratio | 0.89 | 3.18 | 2.80 | 2.11 | 1.61 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -6.29 | -6.73 | -2.04 | -1.88 | -7.87 |
| Price-to-Operating Cash Flow Ratio | 5.90 | 18.17 | 2206.87 | 26.73 | 30.14 |
| Price-to-Earnings Growth (PEG) Ratio | -0.94 | 0.09 | -5.93 | -2.19 | 2.00 |
| Enterprise Value Multiple | 17.59 | 16.51 | 38.45 | 61.07 | 19.79 |
| Enterprise Value | 27.03B | 38.25B | 31.04B | 18.28B | 9.69B |
| EV to EBITDA | 17.59 | 16.51 | 38.45 | 61.07 | 19.79 |
| EV to Sales | 2.52 | 3.05 | 4.03 | 2.71 | 1.75 |
| EV to Free Cash Flow | -33.82 | -14.16 | -4.23 | -3.94 | -13.07 |
| EV to Operating Cash Flow | 31.68 | 38.23 | 4575.43 | 55.99 | 50.05 |
| Tangible Book Value Per Share | 40.03 | 19.25 | 20.44 | 12.32 | 12.98 |
| Shareholders’ Equity Per Share | 27.14 | 13.21 | 14.00 | 11.78 | 12.60 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.62 | 0.20 | 0.30 | 0.15 | 0.18 |
| Revenue Per Share | 51.25 | 29.01 | 20.15 | 19.26 | 19.26 |
| Net Income Per Share | 0.73 | 1.10 | 0.29 | 0.37 | 0.54 |
| Tax Burden | 0.78 | 0.37 | 0.64 | 0.95 | 0.84 |
| Interest Burden | 0.27 | 0.78 | 0.49 | 0.60 | 2.21 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.12 | 0.10 | 0.13 | 0.13 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 4.38 | 0.79 | 0.04 | 2.37 | 1.06 |
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