China Steel Chemical Corporation(TW:1723)
NT$70.60+0.70 (+1.00%)
TW:1723
China Steel Chemical Corporation financials statements
NT$70.60
At close:+0.70 (+1.00%)
China Steel Chemical Corporation (1723) Ratios
China Steel Chemical Corporation Ratios
TW:1723's free cash flow for Q3 2026 was NT$266.40M. For the 2026 fiscal year, TW:1723's free cash flow was decreased by NT$-167.69M and operating cash flow was NT$434.09M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.83 | 2.98 | 2.63 | 2.19 | 1.64 |
| Quick Ratio | 1.16 | 1.93 | 1.89 | 1.61 | 1.21 |
| Cash Ratio | 0.56 | 0.91 | 0.77 | 0.88 | 0.28 |
| Solvency Ratio | 0.29 | 0.51 | 0.60 | 0.69 | 0.38 |
| Operating Cash Flow Ratio | 0.52 | 1.15 | 0.73 | 1.50 | 0.61 |
| Short-Term Operating Cash Flow Coverage | 0.81 | 3.64 | 2.48 | 4.77 | 1.53 |
| Net Current Asset Value | NT$ -6.97M | NT$ 522.99M | NT$ 822.37M | NT$ 712.64M | NT$ -421.84M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.25 | 0.20 | 0.18 | 0.17 | 0.22 |
| Debt-to-Equity Ratio | 0.37 | 0.28 | 0.25 | 0.23 | 0.36 |
| Debt-to-Capital Ratio | 0.27 | 0.22 | 0.20 | 0.19 | 0.26 |
| Long-Term Debt-to-Capital Ratio | 0.11 | 0.14 | 0.10 | 0.08 | 0.13 |
| Financial Leverage Ratio | 1.46 | 1.40 | 1.39 | 1.40 | 1.60 |
| Debt Service Coverage Ratio | 0.64 | 4.01 | 4.12 | 3.24 | 1.56 |
| Interest Coverage Ratio | 18.33 | 86.19 | 81.89 | 82.01 | 45.47 |
| Debt to Market Cap | 0.14 | 0.08 | 0.05 | 0.05 | 0.07 |
| Interest Debt Per Share | 12.43 | 10.01 | 8.78 | 8.08 | 11.49 |
| Net Debt to EBITDA | 1.89 | 0.61 | 0.38 | 0.13 | 1.21 |
| Profitability Margins | |||||
| Gross Profit Margin | 16.89% | 23.81% | 25.20% | 22.62% | 20.22% |
| EBIT Margin | 8.52% | 19.13% | 21.06% | 17.08% | 14.95% |
| EBITDA Margin | 15.91% | 24.94% | 26.66% | 21.48% | 20.91% |
| Operating Profit Margin | 8.52% | 16.23% | 18.27% | 20.11% | 16.82% |
| Pretax Profit Margin | 12.22% | 18.94% | 20.84% | 19.87% | 16.45% |
| Net Profit Margin | 10.59% | 15.77% | 17.26% | 16.28% | 13.76% |
| Continuous Operations Profit Margin | 10.59% | 15.77% | 17.27% | 14.66% | 12.54% |
| Net Income Per EBT | 86.59% | 83.28% | 82.83% | 81.94% | 83.64% |
| EBT Per EBIT | 143.51% | 116.69% | 114.09% | 98.78% | 97.80% |
| Return on Assets (ROA) | 5.38% | 10.52% | 12.61% | 15.19% | 9.36% |
| Return on Equity (ROE) | 7.88% | 14.68% | 17.48% | 21.30% | 14.94% |
| Return on Capital Employed (ROCE) | 5.24% | 12.17% | 15.40% | 22.26% | 14.16% |
| Return on Invested Capital (ROIC) | 3.99% | 9.72% | 12.16% | 17.19% | 10.77% |
| Return on Tangible Assets | 5.38% | 10.52% | 12.61% | 15.19% | 10.85% |
| Earnings Yield | 3.89% | 5.63% | 5.26% | 6.95% | 3.93% |
| Efficiency Ratios | |||||
| Receivables Turnover | 13.47 | 13.06 | 9.73 | 15.33 | 8.02 |
| Payables Turnover | 20.86 | 21.52 | 21.00 | 32.71 | 20.21 |
| Inventory Turnover | 3.66 | 4.37 | 5.52 | 7.93 | 6.51 |
| Fixed Asset Turnover | 1.12 | 1.52 | 1.82 | 2.35 | 1.73 |
| Asset Turnover | 0.51 | 0.67 | 0.73 | 0.93 | 0.68 |
| Working Capital Turnover Ratio | 2.81 | 3.07 | 3.65 | 5.93 | 6.55 |
| Cash Conversion Cycle | 109.34 | 94.52 | 86.26 | 58.70 | 83.51 |
| Days of Sales Outstanding | 27.10 | 27.95 | 37.50 | 23.81 | 45.53 |
| Days of Inventory Outstanding | 99.74 | 83.53 | 66.14 | 46.04 | 56.05 |
| Days of Payables Outstanding | 17.49 | 16.96 | 17.38 | 11.16 | 18.06 |
| Operating Cycle | 126.84 | 111.47 | 103.64 | 69.85 | 101.58 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.41 | 6.26 | 4.77 | 11.33 | 5.92 |
| Free Cash Flow Per Share | 2.14 | 2.59 | 2.41 | 10.24 | 5.03 |
| Dividend Paid and CapEx Coverage Ratio | 0.65 | 0.82 | 0.65 | 2.23 | 1.61 |
| Capital Expenditure Coverage Ratio | 1.94 | 1.71 | 2.02 | 10.42 | 6.64 |
| Operating Cash Flow Coverage Ratio | 0.36 | 0.63 | 0.55 | 1.42 | 0.52 |
| Operating Cash Flow to Sales Ratio | 0.18 | 0.19 | 0.13 | 0.25 | 0.17 |
| Free Cash Flow Yield | 3.14% | 2.82% | 2.05% | 9.71% | 4.18% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 25.70 | 17.78 | 19.01 | 14.37 | 25.48 |
| Price-to-Sales (P/S) Ratio | 2.72 | 2.80 | 3.28 | 2.34 | 3.50 |
| Price-to-Book (P/B) Ratio | 2.02 | 2.61 | 3.32 | 3.06 | 3.81 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 31.83 | 35.49 | 48.81 | 10.30 | 23.95 |
| Price-to-Operating Cash Flow Ratio | 15.42 | 14.70 | 24.63 | 9.31 | 20.34 |
| Price-to-Earnings Growth (PEG) Ratio | -0.53 | -1.10 | -1.20 | 0.26 | 0.48 |
| Enterprise Value Multiple | 18.99 | 11.85 | 12.68 | 11.03 | 17.97 |
| Enterprise Value | 17.57B | 22.60B | 28.12B | 24.79B | 29.99B |
| EV to EBITDA | 18.99 | 11.85 | 12.68 | 11.03 | 17.97 |
| EV to Sales | 3.02 | 2.96 | 3.38 | 2.37 | 3.76 |
| EV to Free Cash Flow | 35.34 | 37.42 | 50.32 | 10.43 | 25.68 |
| EV to Operating Cash Flow | 17.13 | 15.50 | 25.40 | 9.43 | 21.81 |
| Tangible Book Value Per Share | 33.64 | 35.30 | 35.38 | 34.79 | 25.88 |
| Shareholders’ Equity Per Share | 33.64 | 35.30 | 35.38 | 34.44 | 31.67 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.13 | 0.17 | 0.17 | 0.18 | 0.16 |
| Revenue Per Share | 25.04 | 32.86 | 35.83 | 45.06 | 34.38 |
| Net Income Per Share | 2.65 | 5.18 | 6.18 | 7.33 | 4.73 |
| Tax Burden | 0.87 | 0.83 | 0.83 | 0.82 | 0.84 |
| Interest Burden | 1.44 | 0.99 | 0.99 | 1.16 | 1.10 |
| Research & Development to Revenue | 0.05 | 0.03 | 0.03 | 0.02 | 0.02 |
| SG&A to Revenue | 0.05 | 0.04 | 0.04 | 0.03 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.67 | 1.01 | 0.77 | 1.27 | 1.05 |
Currency in TWD
