Cathay Consolidated Inc.(TW:1342)
NT$94.20+0.30 (+0.32%)
TW:1342
Cathay Consolidated Inc. financials statements
NT$94.20
At close:+0.30 (+0.32%)
Cathay Consolidated Inc. (1342) Ratios
Cathay Consolidated Inc. Ratios
TW:1342's free cash flow for Q2 2026 was NT$-13.66M. For the 2026 fiscal year, TW:1342's free cash flow was decreased by NT$-77.68M and operating cash flow was NT$64.02M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.05 | 3.53 | 3.48 | 3.54 | 2.86 |
| Quick Ratio | 1.45 | 1.97 | 1.98 | 2.15 | 1.32 |
| Cash Ratio | 0.49 | 1.01 | 1.05 | 1.31 | 0.48 |
| Solvency Ratio | 0.47 | 0.49 | 0.62 | 0.60 | 0.41 |
| Operating Cash Flow Ratio | 0.58 | 0.62 | 0.93 | 1.14 | 0.06 |
| Short-Term Operating Cash Flow Coverage | 1.96 | 1.71 | 3.33 | 3.47 | 0.93 |
| Net Current Asset Value | NT$ 1.05B | NT$ 1.05B | NT$ 980.29M | NT$ 909.63M | NT$ 651.22M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.19 | 0.22 | 0.19 | 0.21 | 0.19 |
| Debt-to-Equity Ratio | 0.29 | 0.33 | 0.27 | 0.32 | 0.30 |
| Debt-to-Capital Ratio | 0.22 | 0.25 | 0.21 | 0.24 | 0.23 |
| Long-Term Debt-to-Capital Ratio | 0.15 | 0.18 | 0.16 | 0.17 | 0.15 |
| Financial Leverage Ratio | 1.49 | 1.50 | 1.45 | 1.49 | 1.54 |
| Debt Service Coverage Ratio | 2.53 | 2.53 | 3.85 | 3.27 | 9.86 |
| Interest Coverage Ratio | 73.69 | 143.32 | 222.63 | 86.29 | 131.54 |
| Debt to Market Cap | 0.09 | 0.09 | 0.07 | 0.07 | 0.07 |
| Interest Debt Per Share | 8.78 | 10.32 | 7.93 | 8.61 | 6.21 |
| Net Debt to EBITDA | 0.49 | 0.23 | 0.02 | -0.09 | 0.51 |
| Profitability Margins | |||||
| Gross Profit Margin | 26.41% | 30.17% | 32.50% | 29.00% | 23.49% |
| EBIT Margin | 19.31% | 23.99% | 25.69% | 23.99% | 15.95% |
| EBITDA Margin | 23.43% | 27.74% | 29.23% | 27.35% | 19.79% |
| Operating Profit Margin | 18.48% | 20.87% | 23.99% | 21.34% | 15.23% |
| Pretax Profit Margin | 19.06% | 23.84% | 25.58% | 23.74% | 15.83% |
| Net Profit Margin | 15.48% | 19.49% | 20.66% | 19.29% | 12.87% |
| Continuous Operations Profit Margin | 15.48% | 19.49% | 20.66% | 19.29% | 12.87% |
| Net Income Per EBT | 81.19% | 81.77% | 80.76% | 81.26% | 81.29% |
| EBT Per EBIT | 103.14% | 114.21% | 106.61% | 111.28% | 103.95% |
| Return on Assets (ROA) | 12.36% | 13.62% | 16.30% | 16.73% | 11.08% |
| Return on Equity (ROE) | 18.48% | 20.42% | 23.61% | 24.90% | 17.11% |
| Return on Capital Employed (ROCE) | 18.57% | 17.72% | 22.96% | 22.53% | 16.78% |
| Return on Invested Capital (ROIC) | 13.93% | 13.39% | 17.40% | 16.97% | 13.29% |
| Return on Tangible Assets | 12.37% | 13.62% | 16.30% | 16.73% | 11.09% |
| Earnings Yield | 6.31% | 6.27% | 6.31% | 5.60% | 5.77% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.42 | 4.50 | 5.31 | 6.58 | 5.43 |
| Payables Turnover | 7.26 | 9.04 | 9.11 | 16.63 | 6.68 |
| Inventory Turnover | 1.78 | 1.76 | 2.02 | 2.47 | 1.96 |
| Fixed Asset Turnover | 2.16 | 1.89 | 2.07 | 2.41 | 2.34 |
| Asset Turnover | 0.80 | 0.70 | 0.79 | 0.87 | 0.86 |
| Working Capital Turnover Ratio | 1.84 | 1.66 | 1.85 | 2.22 | 2.23 |
| Cash Conversion Cycle | 236.88 | 247.85 | 209.30 | 181.04 | 198.85 |
| Days of Sales Outstanding | 82.55 | 81.11 | 68.74 | 55.49 | 67.28 |
| Days of Inventory Outstanding | 204.61 | 207.13 | 180.62 | 147.49 | 186.23 |
| Days of Payables Outstanding | 50.28 | 40.39 | 40.06 | 21.95 | 54.66 |
| Operating Cycle | 287.16 | 288.24 | 249.36 | 202.98 | 253.51 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 5.42 | 5.02 | 6.83 | 8.11 | 0.41 |
| Free Cash Flow Per Share | 4.21 | 3.29 | 3.67 | 4.64 | -1.47 |
| Dividend Paid and CapEx Coverage Ratio | 0.90 | 0.80 | 0.85 | 1.31 | 0.10 |
| Capital Expenditure Coverage Ratio | 4.47 | 2.90 | 2.16 | 2.34 | 0.22 |
| Operating Cash Flow Coverage Ratio | 0.62 | 0.49 | 0.87 | 0.95 | 0.07 |
| Operating Cash Flow to Sales Ratio | 0.15 | 0.16 | 0.21 | 0.23 | 0.01 |
| Free Cash Flow Yield | 4.72% | 3.29% | 3.39% | 3.89% | -2.37% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 15.87 | 15.95 | 15.84 | 17.85 | 17.37 |
| Price-to-Sales (P/S) Ratio | 2.45 | 3.11 | 3.27 | 3.45 | 2.23 |
| Price-to-Book (P/B) Ratio | 2.93 | 3.26 | 3.74 | 4.45 | 2.97 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 21.18 | 30.41 | 29.51 | 25.69 | -42.19 |
| Price-to-Operating Cash Flow Ratio | 16.44 | 19.90 | 15.84 | 14.69 | 150.64 |
| Price-to-Earnings Growth (PEG) Ratio | -1.53 | -1.95 | 6.60 | 0.20 | 0.71 |
| Enterprise Value Multiple | 10.96 | 11.45 | 11.21 | 12.51 | 11.78 |
| Enterprise Value | 7.35B | 7.98B | 8.40B | 8.86B | 4.82B |
| EV to EBITDA | 10.96 | 11.45 | 11.21 | 12.51 | 11.78 |
| EV to Sales | 2.57 | 3.18 | 3.28 | 3.42 | 2.33 |
| EV to Free Cash Flow | 22.16 | 31.03 | 29.56 | 25.51 | -44.10 |
| EV to Operating Cash Flow | 17.21 | 20.32 | 15.86 | 14.59 | 157.46 |
| Tangible Book Value Per Share | 30.42 | 30.68 | 28.91 | 26.78 | 20.83 |
| Shareholders’ Equity Per Share | 30.44 | 30.69 | 28.92 | 26.79 | 20.84 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.18 | 0.19 | 0.19 | 0.19 |
| Revenue Per Share | 36.34 | 32.14 | 33.06 | 34.57 | 27.72 |
| Net Income Per Share | 5.62 | 6.27 | 6.83 | 6.67 | 3.57 |
| Tax Burden | 0.81 | 0.82 | 0.81 | 0.81 | 0.81 |
| Interest Burden | 0.99 | 0.99 | 1.00 | 0.99 | 0.99 |
| Research & Development to Revenue | 0.03 | 0.03 | 0.02 | 0.02 | 0.02 |
| SG&A to Revenue | 0.05 | 0.06 | 0.06 | 0.06 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.01 | 0.01 | 0.01 | 0.00 |
| Income Quality | 0.78 | 0.66 | 1.00 | 0.99 | 0.09 |
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