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Perfect Corp. Class A (PERF)
NYSE:PERF
US Market

Perfect Corp (PERF) Ratios

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Perfect Corp Ratios

PERF's free cash flow for Q4 2025 was $0.80. For the 2025 fiscal year, PERF's free cash flow was decreased by $ and operating cash flow was $0.02. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
4.60 4.60 5.52 5.84 8.39
Quick Ratio
4.60 4.60 5.52 5.83 8.39
Cash Ratio
3.34 3.34 3.95 4.29 6.53
Solvency Ratio
0.15 0.15 0.17 0.20 -5.69
Operating Cash Flow Ratio
0.35 0.35 0.40 0.47 -0.13
Short-Term Operating Cash Flow Coverage
30.07 29.97 0.00 0.00 0.00
Net Current Asset Value
$ 134.47M$ 134.47M$ 143.75M$ 137.71M$ 180.86M
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Debt-to-Equity Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Debt-to-Capital Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Long-Term Debt-to-Capital Ratio
<0.01 <0.01 0.00 0.00 0.00
Financial Leverage Ratio
1.25 1.25 1.23 1.22 1.16
Debt Service Coverage Ratio
12.34 0.35 -187.29 409.60 -20.12K
Interest Coverage Ratio
14.81 14.81 -449.00 -377.33 -8.88K
Debt to Market Cap
<0.01 <0.01 0.00 0.00 0.00
Interest Debt Per Share
0.15 0.01 <0.01 <0.01 <0.01
Net Debt to EBITDA
-18.47 -99.80 61.88 -19.65 1.01
Profitability Margins
Gross Profit Margin
77.40%77.40%77.98%80.56%84.93%
EBIT Margin
8.32%0.34%-4.72%10.37%-341.32%
EBITDA Margin
9.79%1.81%-3.40%11.70%-339.70%
Operating Profit Margin
0.34%0.34%-5.22%-10.58%-150.26%
Pretax Profit Margin
8.30%8.30%7.12%10.34%-341.34%
Net Profit Margin
6.71%6.71%8.34%10.12%-341.95%
Continuous Operations Profit Margin
6.71%6.71%8.34%10.12%-341.95%
Net Income Per EBT
80.93%80.93%117.15%97.92%100.18%
EBT Per EBIT
2420.68%2420.68%-136.37%-97.72%227.16%
Return on Assets (ROA)
2.42%2.42%2.77%3.18%-76.92%
Return on Equity (ROE)
3.06%3.03%3.42%3.89%-88.89%
Return on Capital Employed (ROCE)
0.15%0.15%-2.11%-4.00%-38.34%
Return on Invested Capital (ROIC)
0.12%0.12%-2.10%-3.90%-38.29%
Return on Tangible Assets
2.48%2.48%2.77%3.18%-76.96%
Earnings Yield
50.48%2.76%1.77%1.61%-19.15%
Efficiency Ratios
Receivables Turnover
7.76 7.76 6.34 5.14 4.01
Payables Turnover
0.00 0.00 0.00 0.00 0.00
Inventory Turnover
919.41 919.41 736.56 315.15 158.44
Fixed Asset Turnover
51.07 51.07 57.94 43.61 77.29
Asset Turnover
0.36 0.36 0.33 0.31 0.22
Working Capital Turnover Ratio
0.50 0.49 0.42 0.33 0.38
Cash Conversion Cycle
47.45 47.45 58.11 72.21 93.41
Days of Sales Outstanding
47.05 47.05 57.61 71.06 91.11
Days of Inventory Outstanding
0.40 0.40 0.50 1.16 2.30
Days of Payables Outstanding
0.00 0.00 0.00 0.00 0.00
Operating Cycle
47.45 47.45 58.11 72.21 93.41
Cash Flow Ratios
Operating Cash Flow Per Share
2.12 0.14 0.13 0.13 -0.03
Free Cash Flow Per Share
2.05 0.14 0.13 0.12 -0.03
CapEx Per Share
0.07 <0.01 <0.01 <0.01 <0.01
Free Cash Flow to Operating Cash Flow
0.97 0.97 0.97 0.98 1.08
Dividend Paid and CapEx Coverage Ratio
31.28 31.31 33.17 42.17 -12.81
Capital Expenditure Coverage Ratio
31.28 31.31 33.17 42.17 -12.81
Operating Cash Flow Coverage Ratio
14.48 14.43 25.50 15.64 -9.78
Operating Cash Flow to Sales Ratio
0.19 0.19 0.22 0.25 -0.07
Free Cash Flow Yield
8.69%7.66%4.44%3.95%-0.42%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
1.98 36.20 56.60 62.00 -5.22
Price-to-Sales (P/S) Ratio
2.15 2.43 4.72 6.28 17.85
Price-to-Book (P/B) Ratio
0.06 1.10 1.93 2.41 4.64
Price-to-Free Cash Flow (P/FCF) Ratio
11.51 13.05 22.53 25.33 -236.99
Price-to-Operating Cash Flow Ratio
0.69 12.63 21.86 24.73 -255.49
Price-to-Earnings Growth (PEG) Ratio
0.02 0.00 0.00 -0.60 -1.74
Price-to-Fair Value
0.06 1.10 1.93 2.41 4.64
Enterprise Value Multiple
3.49 34.34 -77.02 34.00 -4.25
Enterprise Value
23.65M 43.02M 157.58M 212.79M 682.13M
EV to EBITDA
3.49 34.34 -77.02 34.00 -4.25
EV to Sales
0.34 0.62 2.62 3.98 14.42
EV to Free Cash Flow
1.83 3.34 12.50 16.05 -191.45
EV to Operating Cash Flow
1.77 3.23 12.12 15.67 -206.39
Tangible Book Value Per Share
24.30 1.65 1.46 1.29 1.54
Shareholders’ Equity Per Share
24.30 1.65 1.46 1.29 1.54
Tax and Other Ratios
Effective Tax Rate
0.19 0.19 -0.17 0.02 >-0.01
Revenue Per Share
10.98 0.74 0.60 0.49 0.40
Net Income Per Share
0.74 0.05 0.05 0.05 -1.37
Tax Burden
0.81 0.81 1.17 0.98 1.00
Interest Burden
1.00 24.21 -1.51 1.00 1.00
Research & Development to Revenue
0.22 0.22 0.20 0.21 0.22
SG&A to Revenue
0.08 0.00 0.14 0.22 1.61
Stock-Based Compensation to Revenue
0.01 0.00 0.05 0.06 0.05
Income Quality
2.68 2.87 2.59 2.45 0.02
Currency in USD