Kaulin Manufacturing Co. Ltd.(TW:1531)
NT$10.85+0.10 (+0.93%)
TW:1531
Kaulin Manufacturing Co. Ltd. financials statements
NT$10.85
At close:+0.10 (+0.93%)
Kaulin Manufacturing Co. Ltd. (1531) Ratios
Kaulin Manufacturing Co. Ltd. Ratios
TW:1531's free cash flow for Q2 2026 was NT$118.93M. For the 2026 fiscal year, TW:1531's free cash flow was decreased by NT$-49.59M and operating cash flow was NT$168.52M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 7.44 | 8.06 | 7.97 | 5.04 | 3.67 |
| Quick Ratio | 6.20 | 6.32 | 5.29 | 3.09 | 2.38 |
| Cash Ratio | 2.39 | 2.89 | 2.00 | 1.81 | 1.11 |
| Solvency Ratio | 0.10 | 0.26 | 0.15 | 0.30 | 0.20 |
| Operating Cash Flow Ratio | 1.07 | 1.29 | 0.81 | 0.25 | -0.24 |
| Short-Term Operating Cash Flow Coverage | 18.41 | 5.00 | 2.99 | 0.64 | -0.96 |
| Net Current Asset Value | NT$ 2.24B | NT$ 2.48B | NT$ 2.36B | NT$ 2.39B | NT$ 2.24B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.03 | 0.02 | 0.06 | 0.05 |
| Debt-to-Equity Ratio | 0.03 | 0.04 | 0.03 | 0.07 | 0.07 |
| Debt-to-Capital Ratio | 0.03 | 0.04 | 0.03 | 0.06 | 0.06 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.19 | 1.17 | 1.16 | 1.23 | 1.34 |
| Debt Service Coverage Ratio | 1.67 | 1.62 | 0.28 | 1.03 | 1.03 |
| Interest Coverage Ratio | -15.31 | -4.53 | -20.37 | 10.88 | 95.22 |
| Debt to Market Cap | 0.01 | 0.04 | 0.04 | 0.10 | 0.08 |
| Interest Debt Per Share | 0.61 | 0.83 | 0.60 | 1.45 | 1.33 |
| Net Debt to EBITDA | -16.82 | -5.13 | -17.39 | -2.67 | -2.55 |
| Profitability Margins | |||||
| Gross Profit Margin | 20.17% | 18.17% | 14.31% | 19.30% | 18.02% |
| EBIT Margin | -2.82% | 6.68% | -2.66% | 12.73% | 8.32% |
| EBITDA Margin | 3.32% | 11.51% | 2.58% | 16.28% | 10.83% |
| Operating Profit Margin | -2.82% | -0.63% | -5.82% | 4.19% | 6.72% |
| Pretax Profit Margin | -0.97% | 6.54% | -2.95% | 12.34% | 8.24% |
| Net Profit Margin | -1.43% | 5.23% | 0.99% | 8.87% | 5.82% |
| Continuous Operations Profit Margin | -1.43% | 5.16% | -3.48% | 8.87% | 5.82% |
| Net Income Per EBT | 147.68% | 79.95% | -33.49% | 71.88% | 70.56% |
| EBT Per EBIT | 34.31% | -1033.49% | 50.62% | 294.76% | 122.74% |
| Return on Assets (ROA) | -0.50% | 1.96% | 0.34% | 4.04% | 3.51% |
| Return on Equity (ROE) | -0.59% | 2.30% | 0.39% | 4.98% | 4.70% |
| Return on Capital Employed (ROCE) | -1.08% | -0.26% | -2.18% | 2.22% | 5.03% |
| Return on Invested Capital (ROIC) | -1.07% | -0.20% | -2.12% | 1.50% | 3.35% |
| Return on Tangible Assets | -0.50% | 1.97% | 0.34% | 4.07% | 3.53% |
| Earnings Yield | -0.98% | 3.34% | 0.58% | 7.31% | 5.89% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.79 | 2.51 | 2.35 | 2.71 | 2.87 |
| Payables Turnover | 5.35 | 9.21 | 8.11 | 9.85 | 4.79 |
| Inventory Turnover | 2.44 | 1.99 | 1.23 | 1.35 | 1.98 |
| Fixed Asset Turnover | 4.44 | 1.78 | 1.56 | 2.07 | 2.84 |
| Asset Turnover | 0.35 | 0.37 | 0.34 | 0.46 | 0.60 |
| Working Capital Turnover Ratio | 0.57 | 0.62 | 0.55 | 0.82 | 1.21 |
| Cash Conversion Cycle | 212.17 | 289.18 | 407.08 | 368.31 | 235.42 |
| Days of Sales Outstanding | 131.00 | 145.61 | 155.17 | 134.65 | 127.01 |
| Days of Inventory Outstanding | 149.44 | 183.21 | 296.91 | 270.71 | 184.59 |
| Days of Payables Outstanding | 68.26 | 39.64 | 45.00 | 37.05 | 76.18 |
| Operating Cycle | 280.44 | 328.82 | 452.08 | 405.36 | 311.60 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.36 | 2.74 | 1.70 | 0.89 | -1.25 |
| Free Cash Flow Per Share | 1.89 | 2.46 | 1.54 | 0.71 | -1.44 |
| Dividend Paid and CapEx Coverage Ratio | 2.66 | 5.63 | 1.72 | 1.02 | -3.23 |
| Capital Expenditure Coverage Ratio | 4.94 | 9.55 | 10.52 | 5.14 | -6.70 |
| Operating Cash Flow Coverage Ratio | 4.01 | 3.35 | 2.97 | 0.63 | -0.95 |
| Operating Cash Flow to Sales Ratio | 0.28 | 0.31 | 0.21 | 0.08 | -0.08 |
| Free Cash Flow Yield | 15.45% | 17.43% | 11.26% | 5.10% | -9.02% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -101.67 | 30.00 | 171.25 | 13.73 | 16.97 |
| Price-to-Sales (P/S) Ratio | 1.45 | 1.57 | 1.69 | 1.21 | 0.99 |
| Price-to-Book (P/B) Ratio | 0.60 | 0.69 | 0.67 | 0.68 | 0.80 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.47 | 5.74 | 8.88 | 19.59 | -11.09 |
| Price-to-Operating Cash Flow Ratio | 5.16 | 5.14 | 8.04 | 15.78 | -12.74 |
| Price-to-Earnings Growth (PEG) Ratio | 0.81 | 0.06 | -1.86 | 1.61 | -0.04 |
| Enterprise Value Multiple | 26.90 | 8.48 | 48.25 | 4.78 | 6.57 |
| Enterprise Value | 1.33B | 1.60B | 1.77B | 1.63B | 2.10B |
| EV to EBITDA | 26.90 | 8.48 | 48.25 | 4.78 | 6.57 |
| EV to Sales | 0.89 | 0.98 | 1.24 | 0.78 | 0.71 |
| EV to Free Cash Flow | 3.98 | 3.57 | 6.53 | 12.56 | -7.99 |
| EV to Operating Cash Flow | 3.18 | 3.20 | 5.91 | 10.12 | -9.18 |
| Tangible Book Value Per Share | 20.07 | 20.32 | 20.29 | 20.38 | 19.83 |
| Shareholders’ Equity Per Share | 20.29 | 20.48 | 20.46 | 20.55 | 19.99 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.48 | 0.21 | -0.18 | 0.28 | 0.29 |
| Revenue Per Share | 8.40 | 8.99 | 8.10 | 11.54 | 16.15 |
| Net Income Per Share | -0.12 | 0.47 | 0.08 | 1.02 | 0.94 |
| Tax Burden | 1.48 | 0.80 | -0.33 | 0.72 | 0.71 |
| Interest Burden | 0.34 | 0.98 | 1.11 | 0.97 | 0.99 |
| Research & Development to Revenue | 0.04 | 0.03 | 0.03 | 0.02 | 0.01 |
| SG&A to Revenue | 0.20 | 0.16 | 0.17 | 0.13 | 0.10 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -29.09 | 4.60 | 8.39 | 0.62 | -0.94 |
Currency in TWD
