Gordon Auto Body Parts Co., Ltd.(TW:1524)
NT$24.50+0.05 (+0.20%)
TW:1524
Gordon Auto Body Parts Co., Ltd. financials statements
NT$24.50
At close:+0.05 (+0.20%)
Gordon Auto Body Parts Co., Ltd. (1524) Ratios
Gordon Auto Body Parts Co., Ltd. Ratios
TW:1524's free cash flow for Q2 2026 was NT$27.07M. For the 2026 fiscal year, TW:1524's free cash flow was decreased by NT$-115.87M and operating cash flow was NT$142.94M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.99 | 2.21 | 1.80 | 1.67 | 1.62 |
| Quick Ratio | 1.03 | 1.36 | 1.14 | 1.02 | 0.97 |
| Cash Ratio | 0.38 | 0.48 | 0.65 | 0.58 | 0.52 |
| Solvency Ratio | 0.31 | 0.44 | 0.26 | 0.24 | 0.13 |
| Operating Cash Flow Ratio | 0.84 | 0.81 | 0.82 | 0.56 | 0.10 |
| Short-Term Operating Cash Flow Coverage | 2.04 | 3.20 | 2.25 | 1.00 | 0.16 |
| Net Current Asset Value | NT$ -528.46M | NT$ -363.14M | NT$ -682.59M | NT$ -885.13M | NT$ -1.31B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.29 | 0.28 | 0.35 | 0.42 | 0.49 |
| Debt-to-Equity Ratio | 0.51 | 0.47 | 0.69 | 0.90 | 1.17 |
| Debt-to-Capital Ratio | 0.34 | 0.32 | 0.41 | 0.47 | 0.54 |
| Long-Term Debt-to-Capital Ratio | 0.28 | 0.29 | 0.35 | 0.39 | 0.46 |
| Financial Leverage Ratio | 1.72 | 1.69 | 1.98 | 2.15 | 2.40 |
| Debt Service Coverage Ratio | 1.94 | 4.21 | 1.71 | 1.02 | 0.56 |
| Interest Coverage Ratio | 18.30 | 23.80 | 14.58 | 13.85 | 3.24 |
| Debt to Market Cap | 0.33 | 0.23 | 0.33 | 0.55 | 1.40 |
| Interest Debt Per Share | 9.40 | 8.96 | 11.46 | 14.01 | 16.11 |
| Net Debt to EBITDA | 1.54 | 0.96 | 1.44 | 1.95 | 4.73 |
| Profitability Margins | |||||
| Gross Profit Margin | 26.84% | 31.93% | 27.02% | 22.81% | 16.38% |
| EBIT Margin | 16.19% | 25.56% | 17.26% | 18.41% | 5.07% |
| EBITDA Margin | 29.94% | 36.90% | 29.87% | 33.28% | 21.98% |
| Operating Profit Margin | 16.19% | 21.21% | 16.15% | 17.75% | 3.79% |
| Pretax Profit Margin | 15.26% | 24.67% | 16.15% | 17.13% | 3.90% |
| Net Profit Margin | 12.28% | 19.81% | 13.03% | 13.79% | 3.16% |
| Continuous Operations Profit Margin | 12.28% | 19.81% | 13.03% | 13.79% | 3.16% |
| Net Income Per EBT | 80.48% | 80.29% | 80.68% | 80.50% | 81.05% |
| EBT Per EBIT | 94.30% | 116.30% | 100.02% | 96.52% | 103.06% |
| Return on Assets (ROA) | 6.21% | 11.42% | 6.59% | 6.19% | 1.15% |
| Return on Equity (ROE) | 10.71% | 19.27% | 13.03% | 13.32% | 2.76% |
| Return on Capital Employed (ROCE) | 9.74% | 14.44% | 10.25% | 10.26% | 1.75% |
| Return on Invested Capital (ROIC) | 7.26% | 11.07% | 7.56% | 7.11% | 1.21% |
| Return on Tangible Assets | 6.21% | 11.42% | 6.60% | 6.19% | 1.15% |
| Earnings Yield | 7.03% | 9.50% | 6.31% | 8.19% | 3.31% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.05 | 4.91 | 5.28 | 5.64 | 5.00 |
| Payables Turnover | 8.67 | 7.29 | 4.96 | 7.13 | 5.82 |
| Inventory Turnover | 2.39 | 3.03 | 2.75 | 2.40 | 2.21 |
| Fixed Asset Turnover | 0.77 | 0.91 | 0.83 | 0.74 | 0.58 |
| Asset Turnover | 0.51 | 0.58 | 0.51 | 0.45 | 0.36 |
| Working Capital Turnover Ratio | 2.93 | 3.28 | 3.22 | 3.22 | 5.61 |
| Cash Conversion Cycle | 182.63 | 144.84 | 128.13 | 165.65 | 175.62 |
| Days of Sales Outstanding | 72.33 | 74.33 | 69.09 | 64.74 | 73.01 |
| Days of Inventory Outstanding | 152.42 | 120.56 | 132.66 | 152.08 | 165.29 |
| Days of Payables Outstanding | 42.12 | 50.06 | 73.62 | 51.17 | 62.67 |
| Operating Cycle | 224.75 | 194.90 | 201.75 | 216.82 | 238.29 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.23 | 3.92 | 5.36 | 4.13 | 0.70 |
| Free Cash Flow Per Share | 1.44 | 1.44 | 3.63 | 2.71 | -1.22 |
| Dividend Paid and CapEx Coverage Ratio | 0.83 | 1.04 | 1.96 | 2.41 | 0.33 |
| Capital Expenditure Coverage Ratio | 1.52 | 1.58 | 3.09 | 2.91 | 0.36 |
| Operating Cash Flow Coverage Ratio | 0.46 | 0.45 | 0.48 | 0.30 | 0.04 |
| Operating Cash Flow to Sales Ratio | 0.27 | 0.22 | 0.33 | 0.28 | 0.06 |
| Free Cash Flow Yield | 5.19% | 3.80% | 10.75% | 10.91% | -10.78% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 14.26 | 10.54 | 15.85 | 12.18 | 29.87 |
| Price-to-Sales (P/S) Ratio | 1.75 | 2.09 | 2.07 | 1.68 | 0.96 |
| Price-to-Book (P/B) Ratio | 1.52 | 2.03 | 2.06 | 1.63 | 0.83 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 19.26 | 26.34 | 9.30 | 9.17 | -9.28 |
| Price-to-Operating Cash Flow Ratio | 6.58 | 9.70 | 6.29 | 6.02 | 16.19 |
| Price-to-Earnings Growth (PEG) Ratio | -0.31 | 0.15 | 3.59 | 0.03 | 0.37 |
| Enterprise Value Multiple | 7.38 | 6.62 | 8.35 | 7.01 | 9.08 |
| Enterprise Value | 5.81B | 7.36B | 6.73B | 5.69B | 3.92B |
| EV to EBITDA | 7.38 | 6.62 | 8.35 | 7.01 | 9.08 |
| EV to Sales | 2.21 | 2.44 | 2.50 | 2.33 | 1.99 |
| EV to Free Cash Flow | 24.34 | 30.83 | 11.25 | 12.70 | -19.37 |
| EV to Operating Cash Flow | 8.31 | 11.35 | 7.61 | 8.35 | 33.78 |
| Tangible Book Value Per Share | 18.24 | 18.75 | 16.33 | 15.28 | 13.60 |
| Shareholders’ Equity Per Share | 18.24 | 18.75 | 16.35 | 15.28 | 13.60 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.20 | 0.19 | 0.19 | 0.19 |
| Revenue Per Share | 15.91 | 18.24 | 16.34 | 14.76 | 11.88 |
| Net Income Per Share | 1.95 | 3.61 | 2.13 | 2.04 | 0.38 |
| Tax Burden | 0.80 | 0.80 | 0.81 | 0.81 | 0.81 |
| Interest Burden | 0.94 | 0.97 | 0.94 | 0.93 | 0.77 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.11 | 0.11 | 0.11 | 0.11 | 0.12 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.16 | 0.87 | 2.52 | 1.63 | 1.51 |
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