Chia Hsin Cement Corporation(TW:1103)
NT$13.300.00 (0.00%)
TW:1103
Chia Hsin Cement Corporation financials statements
NT$13.30
At close:0.00 (0.00%)
Chia Hsin Cement Corporation (1103) Ratios
Chia Hsin Cement Corporation Ratios
TW:1103's free cash flow for Q2 2026 was NT$25.32M. For the 2026 fiscal year, TW:1103's free cash flow was decreased by NT$-76.89M and operating cash flow was NT$102.22M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.59 | 3.37 | 3.19 | 3.03 | 4.00 |
| Quick Ratio | 2.53 | 3.31 | 3.16 | 2.98 | 3.98 |
| Cash Ratio | 0.52 | 0.79 | 0.62 | 1.30 | 1.32 |
| Solvency Ratio | 0.07 | 0.06 | 0.04 | 0.02 | 0.08 |
| Operating Cash Flow Ratio | 0.19 | 0.14 | -0.02 | -0.11 | -0.07 |
| Short-Term Operating Cash Flow Coverage | 0.24 | 0.19 | -0.03 | -0.14 | -0.10 |
| Net Current Asset Value | NT$ -4.35B | NT$ -3.64B | NT$ -3.50B | NT$ -4.02B | NT$ -3.18B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.35 | 0.31 | 0.32 | 0.32 | 0.29 |
| Debt-to-Equity Ratio | 0.63 | 0.52 | 0.53 | 0.56 | 0.47 |
| Debt-to-Capital Ratio | 0.39 | 0.34 | 0.35 | 0.36 | 0.32 |
| Long-Term Debt-to-Capital Ratio | 0.27 | 0.25 | 0.25 | 0.26 | 0.24 |
| Financial Leverage Ratio | 1.80 | 1.68 | 1.68 | 1.71 | 1.61 |
| Debt Service Coverage Ratio | 0.12 | 0.43 | 0.22 | 0.17 | 0.67 |
| Interest Coverage Ratio | -0.34 | -0.71 | -0.72 | 0.29 | 6.12 |
| Debt to Market Cap | 1.01 | 0.80 | 0.80 | 0.89 | 0.74 |
| Interest Debt Per Share | 17.30 | 16.78 | 17.80 | 17.85 | 17.95 |
| Net Debt to EBITDA | 24.99 | 8.13 | 15.61 | 13.50 | 5.28 |
| Profitability Margins | |||||
| Gross Profit Margin | 16.16% | 14.57% | 12.59% | 5.88% | 1.39% |
| EBIT Margin | -2.66% | 20.15% | 5.08% | 2.14% | 44.11% |
| EBITDA Margin | 12.69% | 35.17% | 20.84% | 24.22% | 67.86% |
| Operating Profit Margin | -2.66% | -5.11% | -5.07% | 2.15% | 44.10% |
| Pretax Profit Margin | 18.55% | 12.92% | 2.84% | -5.38% | 36.91% |
| Net Profit Margin | 18.45% | 10.70% | 2.78% | -8.02% | 29.63% |
| Continuous Operations Profit Margin | 18.80% | 11.30% | -1.46% | -7.72% | 39.13% |
| Net Income Per EBT | 99.44% | 82.84% | 97.96% | 149.02% | 80.27% |
| EBT Per EBIT | -697.54% | -252.98% | -56.10% | -250.68% | 83.69% |
| Return on Assets (ROA) | 1.71% | 0.91% | 0.22% | -0.50% | 1.63% |
| Return on Equity (ROE) | 3.07% | 1.53% | 0.37% | -0.85% | 2.63% |
| Return on Capital Employed (ROCE) | -0.28% | -0.47% | -0.44% | 0.15% | 2.61% |
| Return on Invested Capital (ROIC) | -0.25% | -0.39% | -0.41% | 0.13% | 2.26% |
| Return on Tangible Assets | 1.71% | 0.91% | 0.22% | -0.50% | 1.63% |
| Earnings Yield | 5.91% | 2.85% | 0.65% | -1.58% | 4.92% |
| Efficiency Ratios | |||||
| Receivables Turnover | 9.44 | 8.97 | 7.91 | 7.59 | 8.58 |
| Payables Turnover | 14.27 | 7.72 | 12.28 | 12.46 | 9.04 |
| Inventory Turnover | 11.83 | 16.54 | 23.61 | 12.96 | 35.92 |
| Fixed Asset Turnover | 0.56 | 0.54 | 0.52 | 0.35 | 0.32 |
| Asset Turnover | 0.09 | 0.09 | 0.08 | 0.06 | 0.06 |
| Working Capital Turnover Ratio | 0.48 | 0.42 | 0.41 | 0.29 | 0.26 |
| Cash Conversion Cycle | 43.94 | 15.46 | 31.88 | 46.99 | 12.34 |
| Days of Sales Outstanding | 38.67 | 40.69 | 46.13 | 48.12 | 42.54 |
| Days of Inventory Outstanding | 30.85 | 22.07 | 15.46 | 28.16 | 10.16 |
| Days of Payables Outstanding | 25.58 | 47.30 | 29.71 | 29.29 | 40.37 |
| Operating Cycle | 69.52 | 62.76 | 61.59 | 76.28 | 52.71 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.02 | 0.62 | -0.11 | -0.58 | -0.30 |
| Free Cash Flow Per Share | 0.77 | 0.54 | -0.19 | -0.65 | -0.46 |
| Dividend Paid and CapEx Coverage Ratio | 1.27 | 1.05 | -0.30 | -0.83 | -0.19 |
| Capital Expenditure Coverage Ratio | 3.99 | 7.96 | -1.45 | -9.16 | -1.77 |
| Operating Cash Flow Coverage Ratio | 0.06 | 0.04 | -0.01 | -0.03 | -0.02 |
| Operating Cash Flow to Sales Ratio | 0.23 | 0.14 | -0.03 | -0.17 | -0.09 |
| Free Cash Flow Yield | 5.50% | 3.20% | -1.01% | -3.79% | -2.28% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 16.61 | 35.42 | 158.75 | -63.19 | 20.34 |
| Price-to-Sales (P/S) Ratio | 3.12 | 3.75 | 4.31 | 5.09 | 6.02 |
| Price-to-Book (P/B) Ratio | 0.52 | 0.54 | 0.58 | 0.54 | 0.53 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 18.20 | 31.21 | -99.16 | -26.38 | -43.91 |
| Price-to-Operating Cash Flow Ratio | 13.64 | 27.29 | -167.36 | -29.26 | -68.68 |
| Price-to-Earnings Growth (PEG) Ratio | 0.22 | 0.12 | -1.10 | 0.50 | -0.32 |
| Enterprise Value Multiple | 49.59 | 18.81 | 36.30 | 34.50 | 14.16 |
| Enterprise Value | 18.98B | 19.74B | 22.03B | 18.83B | 21.33B |
| EV to EBITDA | 49.59 | 18.81 | 36.30 | 34.50 | 14.16 |
| EV to Sales | 6.29 | 6.61 | 7.56 | 8.36 | 9.61 |
| EV to Free Cash Flow | 36.68 | 54.97 | -173.99 | -43.33 | -70.03 |
| EV to Operating Cash Flow | 27.49 | 48.06 | -293.66 | -48.06 | -109.53 |
| Tangible Book Value Per Share | 28.14 | 32.74 | 34.02 | 32.72 | 39.40 |
| Shareholders’ Equity Per Share | 26.87 | 31.67 | 32.90 | 31.67 | 38.07 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.01 | 0.13 | -0.16 | -0.43 | 0.09 |
| Revenue Per Share | 4.47 | 4.53 | 4.42 | 3.35 | 3.38 |
| Net Income Per Share | 0.82 | 0.48 | 0.12 | -0.27 | 1.00 |
| Tax Burden | 0.99 | 0.83 | 0.98 | 1.49 | 0.80 |
| Interest Burden | -6.98 | 0.64 | 0.56 | -2.52 | 0.84 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.19 | 0.20 | 0.18 | 0.23 | 0.25 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Income Quality | 1.24 | 1.06 | -0.93 | 3.23 | -0.24 |
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