Sunf Pu Technology Co Ltd

Sunf Pu Technology Co Ltd has a liquidity position that appears stable, with a current ratio of 2.27 and cash and equivalents amounting to TWD 516.5 million. The company's price-to-book ratio is 1.17, indicating that the market value is slightly above the book value of its equity. However, the company's enterprise value to EBITDA ratio is negative at -119.84, reflecting a lack of profitability and potential challenges in generating positive cash flows from operations.

The company's profitability metrics are concerning, with a return on equity of -0.0023 and a return on assets of -0.0014, both indicating a negative return on invested capital. The operating income is negative at TWD -7.25 million, and the net income is also negative at TWD -2.11 million, suggesting that the company is not currently generating profits from its core operations. The gross profit margin is 8.78%, which is below the industry median for electrical components and equipment manufacturers.

Sunf Pu Technology Co Ltd's revenue is concentrated in a single business segment, with no disclosed geographic diversification in the latest financial report. The company's revenue of TWD 176.6 million is derived from the sale of electrical components and equipment, with no material revenue from other product lines or services. The lack of geographic diversification may expose the company to regional economic downturns or regulatory changes that could impact its revenue streams.

The company's growth trajectory is uncertain, with no disclosed revenue growth in the latest financial period. The operating cash flow is negative at TWD -17.14 million, and the free cash flow is only TWD 2.62 million, indicating that the company is not generating sufficient cash from operations to fund its capital expenditures or pay dividends. The capital expenditure of TWD -264,000 suggests minimal investment in new projects or equipment, which may limit the company's ability to grow its revenue in the future.

The risk assessment for Sunf Pu Technology Co Ltd indicates a low level of liquidity and dilution risk, with no immediate filing-based flags detected. The company's debt-to-equity ratio is 0.32, which is relatively low and suggests that the company is not heavily leveraged. However, the negative operating income and net income may indicate underlying operational inefficiencies or declining demand for the company's products. The company has not disclosed any recent events or filings that would suggest a material change in its business operations or financial position.

Sunf Pu Technology generated TWD 22.1 million in free cash flow during the latest fiscal period, demonstrating positive cash generation capabilities.

The company's cash conversion metric of 8.14 ranks as best-in-class compared to the cohort median of 0.89, indicating superior efficiency.

Net income surged by 1,611.9% year-over-year to TWD 10.4 million, signaling a significant turnaround in profitability from the prior period.

Operating income increased by 123.0% year-over-year to TWD 5.6 million, reflecting improved operational performance and cost management efforts.

The debt-to-equity ratio of 0.32 is below the cohort median of 0.24, suggesting a relatively conservative leverage position within the sector.

Revenue declined by 10.0% annually over the four-year period, indicating a persistent long-term contraction in the company's top-line growth.

Operating margin of -4.1% and net margin of -1.2% both fall into the bottom quartile of the electrical components cohort.

Return on equity of -0.23% ranks in the bottom quartile of the cohort, highlighting poor capital efficiency relative to peers.

The company carries a high credit risk flag, suggesting potential difficulties in meeting financial obligations or maintaining creditworthiness.

Return on invested capital is negative at -0.59%, indicating that the company is destroying value rather than generating returns on capital.