San Fang Chemical Industry Co., Ltd.(TW:1307)
NT$28.60-0.40 (-4.03%)
TW:1307
San Fang Chemical Industry Co., Ltd. financials statements
NT$28.60
At close:-0.40 (-4.03%)
San Fang Chemical Industry Co., Ltd. (1307) Ratios
San Fang Chemical Industry Co., Ltd. Ratios
TW:1307's free cash flow for Q2 2026 was NT$-392.45M. For the 2026 fiscal year, TW:1307's free cash flow was decreased by NT$-192.07M and operating cash flow was NT$-200.38M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.02 | 2.41 | 2.44 | 2.35 | 2.38 |
| Quick Ratio | 1.64 | 1.98 | 2.02 | 1.80 | 1.68 |
| Cash Ratio | 0.79 | 0.93 | 1.26 | 1.25 | 1.05 |
| Solvency Ratio | 0.22 | 0.29 | 0.21 | 0.17 | 0.12 |
| Operating Cash Flow Ratio | 0.34 | 0.59 | 0.57 | 0.41 | -0.14 |
| Short-Term Operating Cash Flow Coverage | 0.55 | 1.12 | 0.94 | 0.64 | -0.22 |
| Net Current Asset Value | NT$ 1.85B | NT$ 2.49B | NT$ 2.58B | NT$ 2.16B | NT$ 1.28B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.25 | 0.23 | 0.26 | 0.29 | 0.31 |
| Debt-to-Equity Ratio | 0.43 | 0.38 | 0.45 | 0.52 | 0.60 |
| Debt-to-Capital Ratio | 0.30 | 0.28 | 0.31 | 0.34 | 0.37 |
| Long-Term Debt-to-Capital Ratio | 0.13 | 0.15 | 0.16 | 0.18 | 0.24 |
| Financial Leverage Ratio | 1.73 | 1.69 | 1.75 | 1.82 | 1.93 |
| Debt Service Coverage Ratio | 0.59 | 0.98 | 0.62 | 0.50 | 0.41 |
| Interest Coverage Ratio | 19.04 | 20.69 | 13.39 | 11.57 | 3.84 |
| Debt to Market Cap | 0.34 | 0.27 | 0.39 | 0.54 | 0.55 |
| Interest Debt Per Share | 11.04 | 10.03 | 10.21 | 11.19 | 11.63 |
| Net Debt to EBITDA | 0.36 | 0.09 | -0.45 | -0.31 | 0.94 |
| Profitability Margins | |||||
| Gross Profit Margin | 31.64% | 30.60% | 25.04% | 16.11% | 17.58% |
| EBIT Margin | 14.26% | 18.10% | 10.93% | 6.06% | 2.32% |
| EBITDA Margin | 18.88% | 23.29% | 17.10% | 12.85% | 11.33% |
| Operating Profit Margin | 14.26% | 14.47% | 9.79% | 6.07% | 2.21% |
| Pretax Profit Margin | 13.78% | 17.40% | 10.20% | 5.53% | 1.75% |
| Net Profit Margin | 10.47% | 13.72% | 7.54% | 4.37% | 1.38% |
| Continuous Operations Profit Margin | 10.47% | 13.72% | 7.54% | 4.37% | 1.38% |
| Net Income Per EBT | 75.96% | 78.86% | 73.88% | 78.97% | 79.22% |
| EBT Per EBIT | 96.65% | 120.26% | 104.16% | 91.09% | 79.09% |
| Return on Assets (ROA) | 6.50% | 8.52% | 4.86% | 3.05% | 0.79% |
| Return on Equity (ROE) | 11.24% | 14.37% | 8.50% | 5.54% | 1.52% |
| Return on Capital Employed (ROCE) | 11.98% | 11.64% | 8.35% | 5.67% | 1.65% |
| Return on Invested Capital (ROIC) | 7.48% | 7.94% | 5.17% | 3.69% | 1.09% |
| Return on Tangible Assets | 6.52% | 8.55% | 4.88% | 3.06% | 0.79% |
| Earnings Yield | 8.82% | 10.09% | 7.38% | 5.76% | 1.40% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.55 | 6.41 | 6.84 | 7.25 | 6.34 |
| Payables Turnover | 14.44 | 14.38 | 20.05 | 18.30 | 12.61 |
| Inventory Turnover | 4.20 | 4.39 | 4.68 | 4.29 | 2.80 |
| Fixed Asset Turnover | 1.81 | 1.87 | 1.89 | 2.00 | 1.54 |
| Asset Turnover | 0.62 | 0.62 | 0.65 | 0.70 | 0.57 |
| Working Capital Turnover Ratio | 2.11 | 1.95 | 1.89 | 2.14 | 1.67 |
| Cash Conversion Cycle | 117.26 | 114.82 | 113.08 | 115.41 | 159.01 |
| Days of Sales Outstanding | 55.72 | 56.98 | 53.33 | 50.34 | 57.54 |
| Days of Inventory Outstanding | 86.81 | 83.22 | 77.96 | 85.01 | 130.41 |
| Days of Payables Outstanding | 25.27 | 25.38 | 18.20 | 19.94 | 28.94 |
| Operating Cycle | 142.53 | 140.20 | 131.28 | 135.35 | 187.95 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.85 | 5.89 | 5.40 | 3.97 | -1.22 |
| Free Cash Flow Per Share | 1.79 | 3.49 | 3.71 | 2.57 | -1.92 |
| Dividend Paid and CapEx Coverage Ratio | 0.81 | 1.51 | 2.17 | 2.09 | -1.01 |
| Capital Expenditure Coverage Ratio | 1.87 | 2.46 | 3.19 | 2.83 | -1.73 |
| Operating Cash Flow Coverage Ratio | 0.36 | 0.60 | 0.54 | 0.36 | -0.11 |
| Operating Cash Flow to Sales Ratio | 0.14 | 0.22 | 0.21 | 0.15 | -0.06 |
| Free Cash Flow Yield | 5.55% | 9.48% | 14.32% | 12.53% | -9.22% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 11.33 | 9.91 | 13.56 | 17.37 | 71.90 |
| Price-to-Sales (P/S) Ratio | 1.19 | 1.36 | 1.02 | 0.76 | 0.99 |
| Price-to-Book (P/B) Ratio | 1.27 | 1.42 | 1.15 | 0.96 | 1.08 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 18.03 | 10.55 | 6.98 | 7.98 | -10.84 |
| Price-to-Operating Cash Flow Ratio | 8.39 | 6.25 | 4.80 | 5.16 | -17.10 |
| Price-to-Earnings Growth (PEG) Ratio | -0.48 | 0.10 | 0.22 | 0.06 | -1.52 |
| Enterprise Value Multiple | 6.64 | 5.93 | 5.52 | 5.58 | 9.67 |
| Enterprise Value | 13.56B | 14.88B | 9.53B | 7.72B | 9.19B |
| EV to EBITDA | 6.64 | 5.93 | 5.52 | 5.58 | 9.67 |
| EV to Sales | 1.25 | 1.38 | 0.94 | 0.72 | 1.10 |
| EV to Free Cash Flow | 19.05 | 10.70 | 6.46 | 7.56 | -12.00 |
| EV to Operating Cash Flow | 8.86 | 6.35 | 4.43 | 4.89 | -18.93 |
| Tangible Book Value Per Share | 25.21 | 25.74 | 22.32 | 21.19 | 19.07 |
| Shareholders’ Equity Per Share | 25.36 | 25.88 | 22.48 | 21.32 | 19.23 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.24 | 0.21 | 0.26 | 0.21 | 0.21 |
| Revenue Per Share | 27.22 | 27.10 | 25.36 | 27.06 | 21.07 |
| Net Income Per Share | 2.85 | 3.72 | 1.91 | 1.18 | 0.29 |
| Tax Burden | 0.76 | 0.79 | 0.74 | 0.79 | 0.79 |
| Interest Burden | 0.97 | 0.96 | 0.93 | 0.91 | 0.75 |
| Research & Development to Revenue | 0.04 | 0.04 | 0.03 | 0.03 | 0.04 |
| SG&A to Revenue | 0.13 | 0.13 | 0.12 | 0.11 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.35 | 1.25 | 2.83 | 2.65 | -4.18 |
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