China Petrochemical Development Corporation(TW:1314)
NT$7.63+0.08 (+4.81%)
TW:1314
China Petrochemical Development Corporation financials statements
NT$7.63
At close:+0.08 (+4.81%)
China Petrochemical Development Corporation (1314) Ratios
China Petrochemical Development Corporation Ratios
TW:1314's free cash flow for Q2 2026 was NT$563.14M. For the 2026 fiscal year, TW:1314's free cash flow was decreased by NT$-46.65M and operating cash flow was NT$609.80M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.07 | 2.00 | 2.20 | 2.55 | 2.77 |
| Quick Ratio | 0.29 | 0.51 | 0.61 | 0.66 | 0.73 |
| Cash Ratio | 0.07 | 0.18 | 0.18 | 0.27 | 0.37 |
| Solvency Ratio | -0.03 | 0.03 | 0.01 | 0.02 | 0.08 |
| Operating Cash Flow Ratio | -0.14 | -0.06 | -0.14 | -0.36 | -1.42 |
| Short-Term Operating Cash Flow Coverage | -0.15 | -0.08 | -0.17 | -0.44 | -1.88 |
| Net Current Asset Value | NT$ 4.78B | NT$ 5.43B | NT$ -346.53M | NT$ 2.99B | NT$ 2.43B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.31 | 0.31 | 0.35 | 0.29 | 0.26 |
| Debt-to-Equity Ratio | 0.53 | 0.56 | 0.65 | 0.51 | 0.43 |
| Debt-to-Capital Ratio | 0.35 | 0.36 | 0.40 | 0.34 | 0.30 |
| Long-Term Debt-to-Capital Ratio | 0.16 | 0.19 | 0.25 | 0.25 | 0.23 |
| Financial Leverage Ratio | 1.70 | 1.79 | 1.85 | 1.78 | 1.68 |
| Debt Service Coverage Ratio | -0.10 | 0.09 | 0.04 | 0.09 | 0.36 |
| Interest Coverage Ratio | -5.15 | -2.36 | -4.79 | -3.42 | 15.56 |
| Debt to Market Cap | 1.35 | 1.58 | 1.39 | 1.26 | 0.91 |
| Interest Debt Per Share | 10.79 | 11.94 | 13.77 | 10.88 | 10.57 |
| Net Debt to EBITDA | -17.27 | 15.66 | 29.38 | 14.52 | 4.37 |
| Profitability Margins | |||||
| Gross Profit Margin | -9.57% | 0.69% | -4.12% | -4.93% | 14.49% |
| EBIT Margin | -18.56% | 3.74% | 0.48% | 4.71% | 11.95% |
| EBITDA Margin | -11.61% | 8.30% | 5.92% | 9.33% | 17.51% |
| Operating Profit Margin | -18.56% | -6.04% | -11.89% | -6.23% | 14.32% |
| Pretax Profit Margin | -12.88% | 2.39% | -2.22% | 2.89% | 11.35% |
| Net Profit Margin | -15.44% | 0.84% | -4.01% | 0.93% | 9.93% |
| Continuous Operations Profit Margin | -14.27% | 1.84% | -4.09% | 0.82% | 9.91% |
| Net Income Per EBT | 119.81% | 35.22% | 181.17% | 32.23% | 87.52% |
| EBT Per EBIT | 69.41% | -39.52% | 18.62% | -46.43% | 79.21% |
| Return on Assets (ROA) | -2.29% | 0.17% | -0.73% | 0.17% | 2.58% |
| Return on Equity (ROE) | -3.89% | 0.31% | -1.35% | 0.29% | 4.34% |
| Return on Capital Employed (ROCE) | -3.52% | -1.65% | -2.72% | -1.35% | 4.39% |
| Return on Invested Capital (ROIC) | -2.82% | -1.03% | -2.24% | -0.32% | 3.48% |
| Return on Tangible Assets | -2.29% | 0.17% | -0.73% | 0.17% | 2.58% |
| Earnings Yield | -10.04% | 0.89% | -2.88% | 0.62% | 8.05% |
| Efficiency Ratios | |||||
| Receivables Turnover | 10.35 | 10.53 | 8.86 | 13.20 | 8.81 |
| Payables Turnover | 34.78 | 13.96 | 15.96 | 17.37 | 16.98 |
| Inventory Turnover | 0.42 | 0.58 | 0.57 | 0.55 | 0.71 |
| Fixed Asset Turnover | 0.76 | 1.09 | 0.93 | 0.89 | 1.34 |
| Asset Turnover | 0.15 | 0.21 | 0.18 | 0.18 | 0.26 |
| Working Capital Turnover Ratio | 0.60 | 0.84 | 0.70 | 0.66 | 1.28 |
| Cash Conversion Cycle | 888.66 | 638.38 | 657.13 | 672.97 | 531.40 |
| Days of Sales Outstanding | 35.27 | 34.68 | 41.22 | 27.65 | 41.43 |
| Days of Inventory Outstanding | 863.88 | 629.85 | 638.79 | 666.33 | 511.46 |
| Days of Payables Outstanding | 10.49 | 26.15 | 22.87 | 21.01 | 21.49 |
| Operating Cycle | 899.15 | 664.52 | 680.00 | 693.98 | 552.89 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -1.01 | -0.53 | -1.09 | -2.43 | -8.95 |
| Free Cash Flow Per Share | -1.14 | -0.81 | -1.58 | -3.28 | -10.23 |
| Dividend Paid and CapEx Coverage Ratio | -7.93 | -1.92 | -2.22 | -1.95 | -7.01 |
| Capital Expenditure Coverage Ratio | -7.93 | -1.92 | -2.22 | -2.86 | -7.01 |
| Operating Cash Flow Coverage Ratio | -0.10 | -0.05 | -0.08 | -0.23 | -0.85 |
| Operating Cash Flow to Sales Ratio | -0.20 | -0.07 | -0.16 | -0.37 | -0.84 |
| Free Cash Flow Yield | -14.66% | -11.03% | -16.25% | -33.24% | -77.81% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -9.96 | 112.39 | -34.75 | 160.39 | 12.41 |
| Price-to-Sales (P/S) Ratio | 1.54 | 0.94 | 1.39 | 1.49 | 1.23 |
| Price-to-Book (P/B) Ratio | 0.39 | 0.35 | 0.47 | 0.47 | 0.54 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -6.82 | -9.07 | -6.16 | -3.01 | -1.29 |
| Price-to-Operating Cash Flow Ratio | -7.68 | -13.78 | -8.94 | -4.06 | -1.47 |
| Price-to-Earnings Growth (PEG) Ratio | 0.01 | -0.91 | 0.06 | -1.70 | 0.03 |
| Enterprise Value Multiple | -30.51 | 27.05 | 52.93 | 30.53 | 11.42 |
| Enterprise Value | 68.08B | 66.08B | 82.80B | 71.31B | 70.31B |
| EV to EBITDA | -30.51 | 27.05 | 52.93 | 30.53 | 11.42 |
| EV to Sales | 3.54 | 2.24 | 3.13 | 2.85 | 2.00 |
| EV to Free Cash Flow | -15.72 | -21.54 | -13.84 | -5.74 | -2.08 |
| EV to Operating Cash Flow | -17.70 | -32.73 | -20.09 | -7.74 | -2.38 |
| Tangible Book Value Per Share | 20.06 | 21.01 | 20.76 | 20.96 | 24.35 |
| Shareholders’ Equity Per Share | 20.05 | 21.00 | 20.78 | 20.98 | 24.40 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.11 | 0.23 | -0.85 | 0.72 | 0.10 |
| Revenue Per Share | 5.05 | 7.78 | 6.98 | 6.61 | 10.66 |
| Net Income Per Share | -0.78 | 0.07 | -0.28 | 0.06 | 1.06 |
| Tax Burden | 1.20 | 0.35 | 1.81 | 0.32 | 0.88 |
| Interest Burden | 0.69 | 0.64 | -4.60 | 0.61 | 0.95 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.02 | 0.01 |
| SG&A to Revenue | 0.08 | 0.06 | 0.07 | 0.09 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.41 | -5.31 | 3.89 | -12.74 | -7.41 |
Currency in TWD
