Formosa Chemicals & Fibre Corporation(TW:1326)
NT$73.50+2.00 (+2.80%)
TW:1326
Formosa Chemicals & Fibre Corporation financials statements
NT$73.50
At close:+2.00 (+2.80%)
Formosa Chemicals & Fibre Corporation (1326) Ratios
Formosa Chemicals & Fibre Corporation Ratios
TW:1326's free cash flow for Q2 2026 was NT$-1.49B. For the 2026 fiscal year, TW:1326's free cash flow was decreased by NT$-1.92B and operating cash flow was NT$430.31M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.09 | 1.22 | 2.12 | 1.93 | 2.90 |
| Quick Ratio | 1.73 | 0.89 | 1.69 | 1.52 | 2.35 |
| Cash Ratio | 0.19 | 0.19 | 0.24 | 0.29 | 0.27 |
| Solvency Ratio | 0.06 | 0.08 | 0.14 | 0.14 | 0.37 |
| Operating Cash Flow Ratio | 0.28 | 0.15 | 0.18 | 0.28 | 0.46 |
| Short-Term Operating Cash Flow Coverage | 0.39 | 0.20 | 0.26 | 0.41 | 0.97 |
| Net Current Asset Value | NT$ 30.74B | NT$ -29.86B | NT$ 32.72B | NT$ 43.90B | NT$ 92.27B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.24 | 0.31 | 0.26 | 0.25 | 0.17 |
| Debt-to-Equity Ratio | 0.37 | 0.55 | 0.43 | 0.43 | 0.27 |
| Debt-to-Capital Ratio | 0.27 | 0.36 | 0.30 | 0.30 | 0.21 |
| Long-Term Debt-to-Capital Ratio | 0.16 | 0.16 | 0.18 | 0.15 | 0.14 |
| Financial Leverage Ratio | 1.56 | 1.80 | 1.67 | 1.70 | 1.53 |
| Debt Service Coverage Ratio | 0.15 | 0.20 | 0.39 | 0.36 | 1.20 |
| Interest Coverage Ratio | -1.33 | -0.46 | -1.01 | 6.33 | 48.86 |
| Debt to Market Cap | 0.68 | 0.94 | 0.40 | 0.34 | 0.22 |
| Interest Debt Per Share | 22.50 | 26.39 | 25.60 | 24.14 | 17.91 |
| Net Debt to EBITDA | 10.14 | 6.48 | 4.41 | 3.52 | 1.42 |
| Profitability Margins | |||||
| Gross Profit Margin | 3.25% | 4.03% | 3.43% | 3.35% | 14.61% |
| EBIT Margin | -1.41% | 1.25% | 3.13% | 3.00% | 9.41% |
| EBITDA Margin | 3.83% | 5.61% | 8.38% | 7.86% | 15.48% |
| Operating Profit Margin | -1.41% | -0.45% | -0.92% | 3.00% | 14.00% |
| Pretax Profit Margin | -1.74% | 0.27% | 2.22% | 2.52% | 13.71% |
| Net Profit Margin | -2.02% | 0.11% | 2.57% | 1.94% | 10.49% |
| Continuous Operations Profit Margin | -2.01% | 0.32% | 2.32% | 1.83% | 8.24% |
| Net Income Per EBT | 115.77% | 40.50% | 115.73% | 76.75% | 76.47% |
| EBT Per EBIT | 123.83% | -60.25% | -242.16% | 84.21% | 97.95% |
| Return on Assets (ROA) | -1.08% | 0.08% | 1.51% | 1.32% | 6.41% |
| Return on Equity (ROE) | -1.68% | 0.14% | 2.52% | 2.26% | 9.81% |
| Return on Capital Employed (ROCE) | -0.90% | -0.43% | -0.66% | 2.60% | 9.97% |
| Return on Invested Capital (ROIC) | -0.79% | -0.34% | -0.57% | 2.11% | 7.88% |
| Return on Tangible Assets | -1.08% | 0.08% | 1.51% | 1.33% | 6.41% |
| Earnings Yield | -3.09% | 0.24% | 2.35% | 1.78% | 8.12% |
| Efficiency Ratios | |||||
| Receivables Turnover | 10.43 | 10.31 | 8.97 | 10.28 | 8.60 |
| Payables Turnover | 21.70 | 22.15 | 21.12 | 19.65 | 14.59 |
| Inventory Turnover | 8.37 | 7.91 | 7.26 | 7.58 | 6.62 |
| Fixed Asset Turnover | 1.91 | 2.26 | 2.22 | 2.63 | 2.76 |
| Asset Turnover | 0.53 | 0.71 | 0.59 | 0.68 | 0.61 |
| Working Capital Turnover Ratio | 4.53 | 4.91 | 2.99 | 2.81 | 2.41 |
| Cash Conversion Cycle | 61.78 | 65.09 | 73.70 | 65.10 | 72.58 |
| Days of Sales Outstanding | 35.00 | 35.41 | 40.70 | 35.52 | 42.45 |
| Days of Inventory Outstanding | 43.60 | 46.16 | 50.29 | 48.15 | 55.15 |
| Days of Payables Outstanding | 16.82 | 16.48 | 17.28 | 18.58 | 25.02 |
| Operating Cycle | 78.60 | 81.57 | 90.99 | 83.68 | 97.60 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.29 | 3.28 | 3.14 | 5.60 | 6.62 |
| Free Cash Flow Per Share | 1.84 | 1.15 | -0.41 | 1.67 | 3.86 |
| Dividend Paid and CapEx Coverage Ratio | 1.45 | 0.97 | 0.70 | 0.64 | 1.26 |
| Capital Expenditure Coverage Ratio | 1.75 | 1.54 | 0.88 | 1.42 | 2.40 |
| Operating Cash Flow Coverage Ratio | 0.20 | 0.13 | 0.13 | 0.23 | 0.37 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.05 | 0.06 | 0.09 | 0.11 |
| Free Cash Flow Yield | 5.74% | 4.22% | -0.67% | 2.37% | 4.78% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -32.42 | 420.65 | 42.67 | 55.95 | 12.32 |
| Price-to-Sales (P/S) Ratio | 0.65 | 0.46 | 1.10 | 1.09 | 1.29 |
| Price-to-Book (P/B) Ratio | 0.54 | 0.59 | 1.07 | 1.26 | 1.21 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 17.41 | 23.72 | -150.36 | 42.24 | 20.94 |
| Price-to-Operating Cash Flow Ratio | 7.48 | 8.33 | 19.84 | 12.60 | 12.20 |
| Price-to-Earnings Growth (PEG) Ratio | 0.02 | -4.40 | 2.69 | -0.69 | 0.13 |
| Enterprise Value Multiple | 27.23 | 14.65 | 17.48 | 17.33 | 9.77 |
| Enterprise Value | 299.14B | 286.23B | 487.26B | 517.39B | 553.23B |
| EV to EBITDA | 27.23 | 14.65 | 17.48 | 17.33 | 9.77 |
| EV to Sales | 1.04 | 0.82 | 1.46 | 1.36 | 1.51 |
| EV to Free Cash Flow | 27.74 | 42.51 | -201.06 | 53.00 | 24.51 |
| EV to Operating Cash Flow | 11.92 | 14.94 | 26.53 | 15.81 | 14.28 |
| Tangible Book Value Per Share | 65.09 | 52.16 | 65.54 | 63.78 | 75.91 |
| Shareholders’ Equity Per Share | 59.13 | 46.60 | 58.00 | 55.76 | 66.84 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.15 | -0.20 | -0.04 | 0.04 | 0.15 |
| Revenue Per Share | 49.07 | 59.60 | 56.87 | 64.95 | 62.54 |
| Net Income Per Share | -0.99 | 0.06 | 1.46 | 1.26 | 6.56 |
| Tax Burden | 1.16 | 0.41 | 1.16 | 0.77 | 0.76 |
| Interest Burden | 1.24 | 0.22 | 0.71 | 0.84 | 1.46 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.05 | 0.04 | 0.04 | 0.05 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -4.33 | 20.46 | 2.15 | 3.41 | 0.77 |
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