SH Energy & Chemical Co., Ltd. (002360) Ratios

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SH Energy & Chemical Co., Ltd. Ratios

KR:002360's free cash flow for Q2 2026 was ₩0.07. For the 2026 fiscal year, KR:002360's free cash flow was decreased by ₩ and operating cash flow was ₩<0.01. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	5.48	4.50	5.26	6.19	7.59
Quick Ratio	3.80	3.21	3.73	4.59	5.61
Cash Ratio	1.16	1.11	1.41	1.84	1.59
Solvency Ratio	-0.11	-0.27	-0.26	<0.01	0.15
Operating Cash Flow Ratio	-0.35	-0.28	-0.35	0.34	-0.22
Short-Term Operating Cash Flow Coverage	-0.65	-0.50	-0.51	0.55	-0.40
Net Current Asset Value	₩ 32.03B	₩ 31.09B	₩ 41.49B	₩ 47.43B	₩ 51.64B
Leverage Ratios
Debt-to-Assets Ratio	0.15	0.14	0.13	0.12	0.12
Debt-to-Equity Ratio	0.22	0.21	0.18	0.17	0.16
Debt-to-Capital Ratio	0.18	0.17	0.15	0.14	0.14
Long-Term Debt-to-Capital Ratio	0.12	0.08	0.06	0.07	0.09
Financial Leverage Ratio	1.46	1.46	1.38	1.34	1.32
Debt Service Coverage Ratio	-0.57	-0.90	-0.74	0.10	0.79
Interest Coverage Ratio	-9.26	-8.84	-14.80	-6.08	6.14
Debt to Market Cap	0.43	0.34	0.25	0.20	0.17
Interest Debt Per Share	1.48K	1.46K	1.37K	143.13	139.98
Net Debt to EBITDA	-0.40	0.10	0.52	-44.79	-0.37
Profitability Margins
Gross Profit Margin	2.11%	-2.36%	-0.03%	4.62%	6.55%
EBIT Margin	-6.38%	-12.67%	-9.52%	-1.92%	1.68%
EBITDA Margin	-4.96%	-10.64%	-7.58%	0.14%	3.31%
Operating Profit Margin	-6.38%	-12.42%	-7.69%	-3.07%	1.37%
Pretax Profit Margin	-6.17%	-13.25%	-10.04%	-2.42%	1.46%
Net Profit Margin	-5.02%	-10.93%	-8.26%	-1.92%	1.10%
Continuous Operations Profit Margin	-5.02%	-10.93%	-8.26%	-1.93%	1.09%
Net Income Per EBT	81.43%	82.48%	82.31%	79.37%	75.52%
EBT Per EBIT	96.74%	106.71%	130.50%	78.96%	106.22%
Return on Assets (ROA)	-5.21%	-10.59%	-9.43%	-2.14%	1.48%
Return on Equity (ROE)	-7.58%	-15.50%	-13.05%	-2.87%	1.96%
Return on Capital Employed (ROCE)	-7.47%	-13.96%	-10.02%	-3.80%	2.03%
Return on Invested Capital (ROIC)	-5.69%	-10.55%	-7.52%	-2.77%	1.44%
Return on Tangible Assets	-5.27%	-10.70%	-9.54%	-2.16%	1.50%
Earnings Yield	-14.44%	-26.55%	-18.10%	-3.65%	2.10%
Efficiency Ratios
Receivables Turnover	5.65	5.64	6.97	6.83	7.84
Payables Turnover	96.79	54.65	102.92	91.09	97.55
Inventory Turnover	5.27	5.59	6.03	6.34	7.33
Fixed Asset Turnover	3.88	3.55	4.28	3.76	4.49
Asset Turnover	1.04	0.97	1.14	1.11	1.35
Working Capital Turnover Ratio	2.13	1.84	2.04	1.97	2.46
Cash Conversion Cycle	130.18	123.34	109.43	106.95	92.60
Days of Sales Outstanding	64.66	64.71	52.40	53.41	46.54
Days of Inventory Outstanding	69.29	65.30	60.58	57.55	49.81
Days of Payables Outstanding	3.77	6.68	3.55	4.01	3.74
Operating Cycle	133.95	130.02	112.97	110.96	96.34
Cash Flow Ratios
Operating Cash Flow Per Share	-367.47	-359.80	-432.50	39.01	-21.36
Free Cash Flow Per Share	-422.00	-388.64	-469.94	35.73	-68.75
CapEx Per Share	54.53	28.84	37.44	3.27	47.40
Free Cash Flow to Operating Cash Flow	1.15	1.08	1.09	0.92	3.22
Dividend Paid and CapEx Coverage Ratio	-6.74	-12.48	-11.55	2.93	-0.37
Capital Expenditure Coverage Ratio	-6.74	-12.48	-11.55	11.92	-0.45
Operating Cash Flow Coverage Ratio	-0.26	-0.27	-0.33	0.28	-0.16
Operating Cash Flow to Sales Ratio	-0.04	-0.04	-0.04	0.03	-0.01
Free Cash Flow Yield	-13.04%	-10.39%	-8.92%	5.52%	-8.59%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	-6.76	-3.77	-5.54	-27.42	47.63
Price-to-Sales (P/S) Ratio	0.34	0.41	0.46	0.53	0.52
Price-to-Book (P/B) Ratio	0.53	0.58	0.72	0.79	0.93
Price-to-Free Cash Flow (P/FCF) Ratio	-7.67	-9.62	-11.21	18.11	-11.64
Price-to-Operating Cash Flow Ratio	-9.05	-10.39	-12.19	16.59	-37.46
Price-to-Earnings Growth (PEG) Ratio	-0.07	-0.88	-0.02	0.11	0.24
Price-to-Fair Value	0.53	0.58	0.72	0.79	0.93
Enterprise Value Multiple	-7.22	-3.77	-5.50	336.79	15.47
Enterprise Value	37.96B	39.54B	52.56B	62.42B	85.67B
EV to EBITDA	-7.22	-3.77	-5.50	336.79	15.47
EV to Sales	0.36	0.40	0.42	0.47	0.51
EV to Free Cash Flow	-8.12	-9.37	-10.25	15.98	-11.36
EV to Operating Cash Flow	-9.32	-10.12	-11.13	14.64	-36.58
Tangible Book Value Per Share	6.21K	6.33K	7.21K	811.10	844.79
Shareholders’ Equity Per Share	6.30K	6.40K	7.31K	823.22	856.51
Tax and Other Ratios
Effective Tax Rate	0.19	0.18	0.18	0.21	0.25
Revenue Per Share	9.56K	9.08K	11.55K	1.23K	1.53K
Net Income Per Share	-480.22	-992.99	-954.09	-23.60	16.80
Tax Burden	0.81	0.82	0.82	0.79	0.76
Interest Burden	0.97	1.05	1.05	1.26	0.87
Research & Development to Revenue	<0.01	0.01	0.01	0.00	<0.01
SG&A to Revenue	0.08	0.04	0.03	0.03	0.03
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	0.77	0.36	0.45	-1.65	-1.28

Currency in KRW