China General Plastics Corporation(TW:1305)
NT$11.40+0.20 (+1.79%)
TW:1305
China General Plastics Corporation financials statements
NT$11.40
At close:+0.20 (+1.79%)
China General Plastics Corporation (1305) Ratios
China General Plastics Corporation Ratios
TW:1305's free cash flow for Q2 2026 was NT$-597.47M. For the 2026 fiscal year, TW:1305's free cash flow was decreased by NT$-450.55M and operating cash flow was NT$-146.92M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.09 | 1.36 | 2.04 | 2.17 | 2.64 |
| Quick Ratio | 0.61 | 0.85 | 1.30 | 1.35 | 1.60 |
| Cash Ratio | 0.13 | 0.31 | 0.35 | 0.41 | 0.41 |
| Solvency Ratio | -0.01 | 0.02 | 0.15 | 0.05 | 0.62 |
| Operating Cash Flow Ratio | -0.06 | 0.16 | 0.30 | 0.26 | 0.74 |
| Short-Term Operating Cash Flow Coverage | -0.10 | 0.25 | 0.62 | 0.82 | 11.03 |
| Net Current Asset Value | NT$ -4.79B | NT$ -2.06B | NT$ -556.00M | NT$ 112.50M | NT$ 2.75B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.39 | 0.33 | 0.27 | 0.21 | 0.07 |
| Debt-to-Equity Ratio | 0.88 | 0.69 | 0.50 | 0.38 | 0.11 |
| Debt-to-Capital Ratio | 0.47 | 0.41 | 0.33 | 0.27 | 0.10 |
| Long-Term Debt-to-Capital Ratio | 0.35 | 0.25 | 0.24 | 0.20 | 0.07 |
| Financial Leverage Ratio | 2.26 | 2.07 | 1.85 | 1.77 | 1.52 |
| Debt Service Coverage Ratio | -0.04 | 0.07 | 0.73 | 0.40 | 16.17 |
| Interest Coverage Ratio | -11.43 | -9.00 | 6.61 | -18.29 | 625.68 |
| Debt to Market Cap | 1.05 | 0.85 | 0.36 | 0.22 | 0.05 |
| Interest Debt Per Share | 11.86 | 10.53 | 8.36 | 6.16 | 2.15 |
| Net Debt to EBITDA | -13.67 | 93.92 | 2.72 | 10.11 | 0.01 |
| Profitability Margins | |||||
| Gross Profit Margin | -3.79% | 1.90% | 12.23% | 3.84% | 24.93% |
| EBIT Margin | -13.66% | -7.45% | 4.00% | -2.78% | 16.27% |
| EBITDA Margin | -4.98% | 0.43% | 9.62% | 1.28% | 19.76% |
| Operating Profit Margin | -13.66% | -7.60% | 3.35% | -2.78% | 16.38% |
| Pretax Profit Margin | -14.39% | -8.30% | 3.40% | -2.93% | 16.35% |
| Net Profit Margin | -9.97% | -6.40% | 2.49% | -2.10% | 12.21% |
| Continuous Operations Profit Margin | -10.65% | -6.80% | 2.87% | -1.91% | 12.90% |
| Net Income Per EBT | 69.24% | 77.17% | 73.29% | 71.59% | 74.65% |
| EBT Per EBIT | 105.35% | 109.17% | 101.45% | 105.47% | 99.84% |
| Return on Assets (ROA) | -5.27% | -3.93% | 1.93% | -2.22% | 14.54% |
| Return on Equity (ROE) | -11.89% | -8.12% | 3.57% | -3.92% | 22.11% |
| Return on Capital Employed (ROCE) | -9.40% | -6.41% | 3.21% | -3.61% | 23.69% |
| Return on Invested Capital (ROIC) | -5.87% | -4.24% | 2.43% | -2.20% | 18.54% |
| Return on Tangible Assets | -5.27% | -4.42% | 1.93% | -2.47% | 16.10% |
| Earnings Yield | -14.43% | -10.22% | 2.64% | -2.41% | 12.24% |
| Efficiency Ratios | |||||
| Receivables Turnover | 9.88 | 11.66 | 11.05 | 11.76 | 9.27 |
| Payables Turnover | 17.94 | 11.76 | 16.34 | 14.11 | 16.60 |
| Inventory Turnover | 4.97 | 4.31 | 4.76 | 6.62 | 4.89 |
| Fixed Asset Turnover | 0.83 | 1.12 | 1.46 | 2.06 | 2.59 |
| Asset Turnover | 0.53 | 0.61 | 0.77 | 1.06 | 1.19 |
| Working Capital Turnover Ratio | 8.58 | 4.17 | 3.81 | 4.13 | 4.73 |
| Cash Conversion Cycle | 89.98 | 84.92 | 87.37 | 60.32 | 91.98 |
| Days of Sales Outstanding | 36.93 | 31.31 | 33.04 | 31.04 | 39.36 |
| Days of Inventory Outstanding | 73.39 | 84.64 | 76.67 | 55.15 | 74.60 |
| Days of Payables Outstanding | 20.34 | 31.03 | 22.33 | 25.86 | 21.98 |
| Operating Cycle | 110.32 | 115.95 | 109.70 | 86.19 | 113.96 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.44 | 1.34 | 1.76 | 1.41 | 3.80 |
| Free Cash Flow Per Share | -3.91 | -1.27 | -0.71 | -1.10 | 0.90 |
| Dividend Paid and CapEx Coverage Ratio | -0.12 | 0.45 | 0.64 | 0.28 | 0.82 |
| Capital Expenditure Coverage Ratio | -0.13 | 0.51 | 0.71 | 0.56 | 1.31 |
| Operating Cash Flow Coverage Ratio | -0.04 | 0.13 | 0.21 | 0.23 | 1.77 |
| Operating Cash Flow to Sales Ratio | -0.03 | 0.07 | 0.07 | 0.05 | 0.11 |
| Free Cash Flow Yield | -35.67% | -10.61% | -3.17% | -4.18% | 2.60% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -6.93 | -9.80 | 37.80 | -41.25 | 8.16 |
| Price-to-Sales (P/S) Ratio | 0.69 | 0.63 | 0.95 | 0.87 | 1.00 |
| Price-to-Book (P/B) Ratio | 0.82 | 0.79 | 1.35 | 1.62 | 1.81 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -2.80 | -9.43 | -31.59 | -23.94 | 38.42 |
| Price-to-Operating Cash Flow Ratio | -24.72 | 8.94 | 12.69 | 18.79 | 9.14 |
| Price-to-Earnings Growth (PEG) Ratio | -0.23 | 0.03 | -0.20 | 0.36 | 0.14 |
| Enterprise Value Multiple | -27.54 | 238.79 | 12.54 | 78.26 | 5.05 |
| Enterprise Value | 12.64B | 11.45B | 16.54B | 17.62B | 20.19B |
| EV to EBITDA | -27.54 | 238.79 | 12.54 | 78.26 | 5.05 |
| EV to Sales | 1.37 | 1.03 | 1.21 | 1.00 | 1.00 |
| EV to Free Cash Flow | -5.57 | -15.54 | -40.34 | -27.49 | 38.47 |
| EV to Operating Cash Flow | -49.08 | 14.74 | 16.20 | 21.58 | 9.15 |
| Tangible Book Value Per Share | 14.16 | 14.40 | 17.60 | 14.70 | 17.55 |
| Shareholders’ Equity Per Share | 13.28 | 15.04 | 16.49 | 16.26 | 19.21 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.26 | 0.18 | 0.16 | 0.35 | 0.20 |
| Revenue Per Share | 15.85 | 19.08 | 23.59 | 30.35 | 34.80 |
| Net Income Per Share | -1.58 | -1.22 | 0.59 | -0.64 | 4.25 |
| Tax Burden | 0.69 | 0.77 | 0.73 | 0.72 | 0.75 |
| Interest Burden | 1.05 | 1.11 | 0.85 | 1.05 | 1.01 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 |
| SG&A to Revenue | 0.09 | 0.09 | 0.08 | 0.09 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.28 | -0.84 | 2.99 | -1.58 | 0.67 |
Currency in TWD
