Sagittarius Life Science (3205) — Financial Flexibility Index

Latest as of December 2025: -0.79x

Sagittarius Life Science (3205) has a Financial Flexibility Index of -0.79x as of December 2025. Free cash flow of NT$-21.27 Million (operating CF NT$-21.27 Million minus capex NT$0.00) represents -1% of total liabilities (NT$26.91 Million). Check Sagittarius Life Science total reinvestment intensity to assess the company's total reinvestment commitment from operating cash flow.

Financial Flexibility Index

-0.79x
Free Cash Flow / Total Liabilities

Free Cash Flow

NT$-21.27 Million
Operating CF − Capex

Total Liabilities

NT$26.91 Million
TWD

Capital Expenditures

NT$0.00
TWD

Sagittarius Life Science Financial Flexibility Index (2015–2025)

Historical Financial Flexibility Index trend for Sagittarius Life Science across 11 annual periods. For the full cash flow conversion analysis, see Sagittarius Life Science (3205) cash flow conversion.

Annual Financial Flexibility Index for Sagittarius Life Science (2015–2025)

Year-by-year free cash flow to debt coverage for Sagittarius Life Science. Explore 3205 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Year Flexibility Index Free Cash Flow (TWD) Operating CF Total Liabilities YoY Change
2025 -1.32x NT$-35.64 Million NT$-36.05 Million NT$26.91 Million ▼ -225.8%
2024 -0.41x NT$-40.68 Million NT$-44.48 Million NT$100.07 Million ▲ +16.8%
2023 -0.49x NT$-67.36 Million NT$-69.37 Million NT$137.82 Million ▼ -16.7%
2022 -0.42x NT$-51.80 Million NT$-52.89 Million NT$123.70 Million ▼ -190.6%
2021 -0.14x NT$-20.75 Million NT$-29.18 Million NT$144.03 Million ▲ +57.0%
2020 -0.34x NT$-51.04 Million NT$-62.24 Million NT$152.36 Million ▲ +48.9%
2019 -0.66x NT$-89.82 Million NT$-104.50 Million NT$137.09 Million ▼ -9.3%
2018 -0.60x NT$-57.76 Million NT$-57.86 Million NT$96.38 Million ▼ -185.3%
2017 -0.21x NT$-20.41 Million NT$-23.31 Million NT$97.16 Million ▼ -111.1%
2016 1.90x NT$380.13 Million NT$360.37 Million NT$200.51 Million ▲ +228.1%
2015 0.58x NT$240.88 Million NT$237.94 Million NT$416.95 Million
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities