Kian Shen Corporation(TW:1525)
NT$61.90-0.10 (-0.16%)
TW:1525
Kian Shen Corporation financials statements
NT$61.90
At close:-0.10 (-0.16%)
Kian Shen Corporation (1525) Ratios
Kian Shen Corporation Ratios
TW:1525's free cash flow for Q2 2026 was NT$-74.53M. For the 2026 fiscal year, TW:1525's free cash flow was decreased by NT$-60.32M and operating cash flow was NT$-14.21M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 5.65 | 4.17 | 4.29 | 3.12 | 2.68 |
| Quick Ratio | 5.14 | 3.87 | 3.93 | 2.63 | 2.25 |
| Cash Ratio | 3.96 | 2.94 | 3.10 | 2.02 | 1.60 |
| Solvency Ratio | 0.47 | 0.44 | 0.48 | 0.33 | 0.40 |
| Operating Cash Flow Ratio | 0.16 | 0.03 | 0.18 | -0.10 | -0.00 |
| Short-Term Operating Cash Flow Coverage | 0.40 | 0.10 | 0.36 | -0.20 | -0.00 |
| Net Current Asset Value | NT$ 1.46B | NT$ 1.67B | NT$ 1.50B | NT$ 1.10B | NT$ 418.92M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.03 | 0.03 | 0.05 | 0.09 | 0.08 |
| Debt-to-Equity Ratio | 0.03 | 0.04 | 0.06 | 0.11 | 0.09 |
| Debt-to-Capital Ratio | 0.03 | 0.04 | 0.06 | 0.10 | 0.08 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.01 | 0.02 |
| Financial Leverage Ratio | 1.14 | 1.17 | 1.20 | 1.21 | 1.20 |
| Debt Service Coverage Ratio | 0.35 | 2.03 | 0.05 | 0.99 | 1.05 |
| Interest Coverage Ratio | 56.25 | 112.01 | 38.53 | 218.25 | 346.66 |
| Debt to Market Cap | 0.03 | 0.04 | 0.05 | 0.09 | 0.09 |
| Interest Debt Per Share | 2.07 | 2.55 | 4.02 | 7.01 | 5.56 |
| Net Debt to EBITDA | -10.41 | -3.46 | -9.11 | -2.12 | -0.87 |
| Profitability Margins | |||||
| Gross Profit Margin | 13.11% | 12.24% | 11.31% | 9.83% | 8.14% |
| EBIT Margin | 3.31% | 26.48% | 4.09% | 22.71% | 29.57% |
| EBITDA Margin | 10.40% | 31.77% | 10.26% | 26.36% | 33.34% |
| Operating Profit Margin | 3.31% | 3.75% | 4.09% | 22.71% | 29.57% |
| Pretax Profit Margin | 25.10% | 8.24% | 34.54% | 22.60% | 29.48% |
| Net Profit Margin | 18.93% | 20.72% | 25.26% | 17.98% | 24.05% |
| Continuous Operations Profit Margin | 18.93% | 20.72% | 25.26% | -0.32% | -4.30% |
| Net Income Per EBT | 75.42% | 251.25% | 73.13% | 79.56% | 81.57% |
| EBT Per EBIT | 759.29% | 220.01% | 844.40% | 99.54% | 99.71% |
| Return on Assets (ROA) | 4.13% | 5.16% | 7.02% | 4.81% | 5.76% |
| Return on Equity (ROE) | 4.69% | 6.06% | 8.44% | 5.84% | 6.91% |
| Return on Capital Employed (ROCE) | 0.77% | 1.04% | 1.26% | 6.90% | 7.80% |
| Return on Invested Capital (ROIC) | 0.57% | 0.31% | 0.87% | 5.15% | 5.94% |
| Return on Tangible Assets | 4.14% | 5.17% | 7.03% | 4.81% | 5.77% |
| Earnings Yield | 4.98% | 6.84% | 7.02% | 6.45% | 6.80% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.01 | 5.76 | 6.95 | 5.07 | 6.85 |
| Payables Turnover | 9.20 | 12.17 | 13.77 | 10.21 | 8.16 |
| Inventory Turnover | 5.52 | 6.91 | 6.80 | 4.10 | 5.52 |
| Fixed Asset Turnover | 2.08 | 2.55 | 2.89 | 2.68 | 2.39 |
| Asset Turnover | 0.22 | 0.25 | 0.28 | 0.27 | 0.24 |
| Working Capital Turnover Ratio | 0.67 | 0.76 | 0.96 | 1.34 | 1.72 |
| Cash Conversion Cycle | 99.32 | 86.13 | 79.69 | 125.36 | 74.65 |
| Days of Sales Outstanding | 72.86 | 63.32 | 52.50 | 72.01 | 53.26 |
| Days of Inventory Outstanding | 66.13 | 52.80 | 53.70 | 89.11 | 66.11 |
| Days of Payables Outstanding | 39.67 | 29.99 | 26.51 | 35.76 | 44.72 |
| Operating Cycle | 138.99 | 116.12 | 106.20 | 161.12 | 119.37 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.82 | 0.27 | 1.45 | -0.91 | -0.01 |
| Free Cash Flow Per Share | -0.71 | -1.01 | 0.46 | -2.02 | -0.39 |
| Dividend Paid and CapEx Coverage Ratio | 0.18 | 0.06 | 0.45 | -0.28 | -0.01 |
| Capital Expenditure Coverage Ratio | 0.53 | 0.21 | 1.30 | -0.82 | -0.04 |
| Operating Cash Flow Coverage Ratio | 0.40 | 0.10 | 0.36 | -0.13 | -0.00 |
| Operating Cash Flow to Sales Ratio | 0.05 | 0.01 | 0.07 | -0.04 | -0.00 |
| Free Cash Flow Yield | -1.11% | -1.68% | 0.58% | -3.54% | -0.64% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 20.09 | 14.61 | 14.25 | 15.49 | 14.71 |
| Price-to-Sales (P/S) Ratio | 3.80 | 3.03 | 3.60 | 2.79 | 3.54 |
| Price-to-Book (P/B) Ratio | 0.94 | 0.89 | 1.20 | 0.91 | 1.02 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -90.30 | -59.46 | 171.23 | -28.29 | -156.83 |
| Price-to-Operating Cash Flow Ratio | 78.89 | 226.29 | 54.12 | -62.76 | -4374.13 |
| Price-to-Earnings Growth (PEG) Ratio | -0.91 | -0.58 | 0.29 | -1.29 | -2.82 |
| Enterprise Value Multiple | 26.13 | 6.08 | 25.98 | 8.46 | 9.74 |
| Enterprise Value | 3.39B | 2.82B | 4.26B | 3.35B | 4.14B |
| EV to EBITDA | 26.13 | 6.08 | 25.98 | 8.46 | 9.74 |
| EV to Sales | 2.72 | 1.93 | 2.67 | 2.23 | 3.25 |
| EV to Free Cash Flow | -64.59 | -37.89 | 126.78 | -22.63 | -143.96 |
| EV to Operating Cash Flow | 56.42 | 144.21 | 40.07 | -50.20 | -4015.08 |
| Tangible Book Value Per Share | 68.25 | 67.86 | 65.10 | 62.91 | 60.43 |
| Shareholders’ Equity Per Share | 68.43 | 67.97 | 65.18 | 62.94 | 60.48 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.25 | 0.70 | 0.27 | 0.20 | 0.18 |
| Revenue Per Share | 16.97 | 19.87 | 21.78 | 20.44 | 17.38 |
| Net Income Per Share | 3.21 | 4.12 | 5.50 | 3.68 | 4.18 |
| Tax Burden | 0.75 | 2.51 | 0.73 | 0.80 | 0.82 |
| Interest Burden | 7.59 | 0.31 | 8.44 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.03 | 0.02 | 0.01 | 0.02 | 0.02 |
| SG&A to Revenue | 0.08 | 0.07 | 0.06 | 0.05 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.25 | 0.05 | 0.26 | -0.20 | -0.00 |
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