Chememan Public Company Limited(TH:CMAN)
฿2.76+0.02 (+0.73%)
TH:CMAN
Chememan Public Company Limited financials statements
฿2.76
At close:+0.02 (+0.73%)
Chememan Public Company Limited (CMAN) Ratios
Chememan Public Company Limited Ratios
TH:CMAN's free cash flow for Q2 2026 was ฿70.10M. For the 2026 fiscal year, TH:CMAN's free cash flow was decreased by ฿-33.76M and operating cash flow was ฿103.86M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.75 | 0.76 | 0.55 | 0.60 | 0.62 |
| Quick Ratio | 0.51 | 0.56 | 0.37 | 0.40 | 0.38 |
| Cash Ratio | 0.09 | 0.21 | 0.08 | 0.06 | 0.09 |
| Solvency Ratio | 0.22 | 0.16 | 0.13 | 0.12 | 0.09 |
| Operating Cash Flow Ratio | 0.53 | 0.41 | 0.36 | 0.30 | -0.14 |
| Short-Term Operating Cash Flow Coverage | 0.81 | 0.58 | 0.46 | 0.41 | -0.20 |
| Net Current Asset Value | ฿ -2.13B | ฿ -2.43B | ฿ -2.85B | ฿ -3.17B | ฿ -3.40B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.44 | 0.50 | 0.53 | 0.56 | 0.57 |
| Debt-to-Equity Ratio | 0.99 | 1.30 | 1.44 | 1.66 | 1.82 |
| Debt-to-Capital Ratio | 0.50 | 0.56 | 0.59 | 0.62 | 0.65 |
| Long-Term Debt-to-Capital Ratio | 0.35 | 0.40 | 0.41 | 0.47 | 0.52 |
| Financial Leverage Ratio | 2.24 | 2.58 | 2.70 | 2.98 | 3.21 |
| Debt Service Coverage Ratio | 0.74 | 0.50 | 0.37 | 0.39 | 0.33 |
| Interest Coverage Ratio | 4.18 | 2.81 | 1.66 | 2.13 | 2.08 |
| Debt to Market Cap | 1.08 | 1.42 | 1.61 | 1.85 | 1.87 |
| Interest Debt Per Share | 2.90 | 3.57 | 3.78 | 4.09 | 4.25 |
| Net Debt to EBITDA | 2.80 | 3.27 | 4.47 | 5.18 | 6.81 |
| Profitability Margins | |||||
| Gross Profit Margin | 36.56% | 37.00% | 31.83% | 28.98% | 33.86% |
| EBIT Margin | 14.46% | 12.98% | 10.30% | 9.11% | 6.96% |
| EBITDA Margin | 24.64% | 22.73% | 20.75% | 19.25% | 18.55% |
| Operating Profit Margin | 13.86% | 12.58% | 10.30% | 9.11% | 6.58% |
| Pretax Profit Margin | 11.14% | 8.51% | 4.73% | 4.86% | 3.60% |
| Net Profit Margin | 9.87% | 6.58% | 3.88% | 4.15% | 3.28% |
| Continuous Operations Profit Margin | 9.86% | 6.21% | 3.21% | 3.46% | 3.27% |
| Net Income Per EBT | 88.57% | 77.30% | 82.11% | 85.29% | 91.07% |
| EBT Per EBIT | 80.41% | 67.62% | 45.92% | 53.37% | 54.69% |
| Return on Assets (ROA) | 5.98% | 3.89% | 2.13% | 2.24% | 1.40% |
| Return on Equity (ROE) | 13.43% | 10.03% | 5.75% | 6.67% | 4.49% |
| Return on Capital Employed (ROCE) | 11.35% | 10.67% | 8.29% | 7.08% | 4.06% |
| Return on Invested Capital (ROIC) | 8.08% | 5.90% | 4.09% | 3.83% | 2.63% |
| Return on Tangible Assets | 6.44% | 4.17% | 2.31% | 2.40% | 1.49% |
| Earnings Yield | 15.95% | 11.70% | 6.82% | 7.91% | 4.70% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.96 | 6.38 | 7.51 | 6.83 | 6.48 |
| Payables Turnover | 12.04 | 9.62 | 11.62 | 8.97 | 7.47 |
| Inventory Turnover | 6.24 | 6.16 | 6.48 | 6.14 | 3.85 |
| Fixed Asset Turnover | 0.90 | 0.92 | 0.80 | 0.79 | 0.63 |
| Asset Turnover | 0.61 | 0.59 | 0.55 | 0.54 | 0.43 |
| Working Capital Turnover Ratio | -8.52 | -5.54 | -4.05 | -4.47 | -3.56 |
| Cash Conversion Cycle | 89.42 | 78.48 | 73.52 | 72.26 | 102.22 |
| Days of Sales Outstanding | 61.25 | 57.17 | 48.63 | 53.48 | 56.35 |
| Days of Inventory Outstanding | 58.48 | 59.24 | 56.30 | 59.48 | 94.71 |
| Days of Payables Outstanding | 30.32 | 37.94 | 31.41 | 40.70 | 48.85 |
| Operating Cycle | 119.73 | 116.42 | 104.93 | 112.96 | 151.07 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.87 | 0.84 | 0.76 | 0.64 | -0.32 |
| Free Cash Flow Per Share | 0.56 | 0.57 | 0.60 | 0.36 | -1.23 |
| Dividend Paid and CapEx Coverage Ratio | 2.03 | 2.48 | 3.72 | 2.25 | -0.35 |
| Capital Expenditure Coverage Ratio | 2.83 | 3.13 | 4.61 | 2.25 | -0.35 |
| Operating Cash Flow Coverage Ratio | 0.31 | 0.25 | 0.21 | 0.16 | -0.08 |
| Operating Cash Flow to Sales Ratio | 0.23 | 0.21 | 0.21 | 0.17 | -0.10 |
| Free Cash Flow Yield | 23.79% | 25.58% | 28.78% | 17.88% | -56.50% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 6.21 | 8.62 | 14.86 | 12.50 | 21.80 |
| Price-to-Sales (P/S) Ratio | 0.62 | 0.56 | 0.57 | 0.52 | 0.70 |
| Price-to-Book (P/B) Ratio | 0.84 | 0.86 | 0.84 | 0.84 | 0.96 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.20 | 3.91 | 3.48 | 5.59 | -1.77 |
| Price-to-Operating Cash Flow Ratio | 2.72 | 2.66 | 2.72 | 3.11 | -6.82 |
| Price-to-Earnings Growth (PEG) Ratio | 0.13 | 0.10 | -1.19 | 0.21 | -0.13 |
| Enterprise Value Multiple | 5.31 | 5.74 | 7.22 | 7.90 | 10.57 |
| Enterprise Value | 4.79B | 4.99B | 5.25B | 5.57B | 5.89B |
| EV to EBITDA | 5.31 | 5.74 | 7.22 | 7.90 | 10.57 |
| EV to Sales | 1.31 | 1.30 | 1.50 | 1.52 | 1.96 |
| EV to Free Cash Flow | 8.89 | 9.07 | 9.13 | 16.22 | -4.98 |
| EV to Operating Cash Flow | 5.75 | 6.17 | 7.15 | 9.01 | -19.19 |
| Tangible Book Value Per Share | 2.40 | 2.20 | 2.00 | 2.00 | 1.93 |
| Shareholders’ Equity Per Share | 2.80 | 2.61 | 2.46 | 2.37 | 2.28 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.12 | 0.27 | 0.32 | 0.28 | 0.14 |
| Revenue Per Share | 3.81 | 3.99 | 3.65 | 3.81 | 3.13 |
| Net Income Per Share | 0.38 | 0.26 | 0.14 | 0.16 | 0.10 |
| Tax Burden | 0.89 | 0.77 | 0.82 | 0.85 | 0.91 |
| Interest Burden | 0.77 | 0.66 | 0.46 | 0.53 | 0.52 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.24 | 0.24 | 0.23 | 0.25 | 0.32 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.04 | 2.48 | 4.43 | 3.47 | -2.84 |
Currency in THB
