Yung Chi Paint & Varnish Mfg Co., Ltd.(TW:1726)
NT$75.90-0.30 (-0.39%)
TW:1726
Yung Chi Paint & Varnish Mfg Co., Ltd. financials statements
NT$75.90
At close:-0.30 (-0.39%)
Yung Chi Paint & Varnish Mfg Co., Ltd. (1726) Ratios
Yung Chi Paint & Varnish Mfg Co., Ltd. Ratios
TW:1726's free cash flow for Q2 2026 was NT$-64.42M. For the 2026 fiscal year, TW:1726's free cash flow was decreased by NT$-30.49M and operating cash flow was NT$-33.93M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 5.46 | 5.35 | 4.69 | 4.44 | 3.97 |
| Quick Ratio | 3.85 | 3.66 | 3.31 | 2.89 | 2.60 |
| Cash Ratio | 1.22 | 0.77 | 1.14 | 0.91 | 0.69 |
| Solvency Ratio | 0.67 | 0.69 | 0.59 | 0.54 | 0.51 |
| Operating Cash Flow Ratio | 0.96 | 0.40 | 0.97 | 0.35 | 0.35 |
| Short-Term Operating Cash Flow Coverage | 46.31 | 16.49 | 40.22 | 23.53 | 15.53 |
| Net Current Asset Value | NT$ 6.55B | NT$ 6.28B | NT$ 5.85B | NT$ 5.49B | NT$ 5.24B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.01 | 0.01 | 0.01 | 0.01 |
| Debt-to-Equity Ratio | 0.00 | 0.01 | 0.01 | 0.01 | 0.01 |
| Debt-to-Capital Ratio | 0.00 | 0.01 | 0.01 | 0.01 | 0.01 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.16 | 1.15 | 1.18 | 1.19 | 1.22 |
| Debt Service Coverage Ratio | 32.91 | 29.35 | 25.90 | 36.30 | 24.47 |
| Interest Coverage Ratio | 1975.04 | 964.66 | 817.99 | 348.93 | 1081.02 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.30 | 0.46 | 0.59 | 0.49 | 0.36 |
| Net Debt to EBITDA | -1.36 | -0.79 | -1.39 | -1.16 | -0.99 |
| Profitability Margins | |||||
| Gross Profit Margin | 25.24% | 25.97% | 25.01% | 22.16% | 25.24% |
| EBIT Margin | 11.12% | 11.63% | 11.16% | 10.71% | 12.01% |
| EBITDA Margin | 13.49% | 14.04% | 13.44% | 12.63% | 13.80% |
| Operating Profit Margin | 11.12% | 10.36% | 10.10% | 10.71% | 12.14% |
| Pretax Profit Margin | 11.87% | 11.62% | 11.15% | 10.68% | 12.00% |
| Net Profit Margin | 9.11% | 8.99% | 8.89% | 8.37% | 9.95% |
| Continuous Operations Profit Margin | 9.11% | 8.99% | 8.90% | 8.37% | 9.95% |
| Net Income Per EBT | 76.73% | 77.32% | 79.72% | 78.32% | 82.91% |
| EBT Per EBIT | 106.78% | 112.19% | 110.37% | 99.71% | 98.83% |
| Return on Assets (ROA) | 7.36% | 7.23% | 7.19% | 7.13% | 7.85% |
| Return on Equity (ROE) | 8.55% | 8.34% | 8.49% | 8.51% | 9.57% |
| Return on Capital Employed (ROCE) | 10.26% | 9.51% | 9.51% | 10.68% | 11.44% |
| Return on Invested Capital (ROIC) | 7.84% | 7.31% | 7.54% | 8.33% | 9.44% |
| Return on Tangible Assets | 7.37% | 7.23% | 7.19% | 7.14% | 7.85% |
| Earnings Yield | 7.19% | 6.95% | 6.84% | 7.15% | 7.37% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.91 | 3.59 | 3.63 | 3.53 | 3.54 |
| Payables Turnover | 9.97 | 9.81 | 7.91 | 8.97 | 7.03 |
| Inventory Turnover | 3.03 | 2.84 | 3.13 | 2.95 | 2.65 |
| Fixed Asset Turnover | 2.80 | 2.62 | 2.60 | 2.64 | 2.49 |
| Asset Turnover | 0.81 | 0.80 | 0.81 | 0.85 | 0.79 |
| Working Capital Turnover Ratio | 1.49 | 1.54 | 1.60 | 1.75 | 1.58 |
| Cash Conversion Cycle | 177.50 | 192.84 | 171.12 | 186.54 | 189.17 |
| Days of Sales Outstanding | 93.46 | 101.60 | 100.65 | 103.45 | 103.25 |
| Days of Inventory Outstanding | 120.66 | 128.44 | 116.58 | 123.77 | 137.83 |
| Days of Payables Outstanding | 36.63 | 37.21 | 46.12 | 40.68 | 51.92 |
| Operating Cycle | 214.12 | 230.04 | 217.24 | 227.22 | 241.08 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 8.96 | 3.66 | 9.74 | 3.58 | 3.99 |
| Free Cash Flow Per Share | 8.05 | 2.73 | 8.70 | 2.19 | -0.94 |
| Dividend Paid and CapEx Coverage Ratio | 1.99 | 0.83 | 2.15 | 0.73 | 0.47 |
| Capital Expenditure Coverage Ratio | 9.89 | 3.93 | 9.36 | 2.58 | 0.81 |
| Operating Cash Flow Coverage Ratio | 30.34 | 8.10 | 16.72 | 7.63 | 11.19 |
| Operating Cash Flow to Sales Ratio | 0.15 | 0.06 | 0.17 | 0.06 | 0.07 |
| Free Cash Flow Yield | 10.53% | 3.59% | 11.60% | 3.12% | -1.27% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 13.91 | 14.37 | 14.62 | 13.98 | 13.56 |
| Price-to-Sales (P/S) Ratio | 1.27 | 1.29 | 1.30 | 1.17 | 1.35 |
| Price-to-Book (P/B) Ratio | 1.19 | 1.20 | 1.24 | 1.19 | 1.30 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 9.50 | 27.84 | 8.62 | 32.06 | -78.59 |
| Price-to-Operating Cash Flow Ratio | 8.54 | 20.75 | 7.70 | 19.61 | 18.54 |
| Price-to-Earnings Growth (PEG) Ratio | 3.50 | 4.61 | 7.35 | -1.81 | 2.17 |
| Enterprise Value Multiple | 8.03 | 8.42 | 8.27 | 8.10 | 8.80 |
| Enterprise Value | 10.60B | 11.26B | 10.40B | 9.96B | 10.77B |
| EV to EBITDA | 8.03 | 8.42 | 8.27 | 8.10 | 8.80 |
| EV to Sales | 1.08 | 1.18 | 1.11 | 1.02 | 1.21 |
| EV to Free Cash Flow | 8.13 | 25.46 | 7.38 | 28.04 | -70.67 |
| EV to Operating Cash Flow | 7.31 | 18.98 | 6.59 | 17.15 | 16.67 |
| Tangible Book Value Per Share | 64.36 | 63.34 | 60.40 | 59.06 | 56.87 |
| Shareholders’ Equity Per Share | 64.38 | 63.36 | 60.42 | 59.09 | 56.90 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.23 | 0.23 | 0.20 | 0.22 | 0.17 |
| Revenue Per Share | 60.40 | 58.80 | 57.74 | 60.10 | 54.73 |
| Net Income Per Share | 5.50 | 5.28 | 5.13 | 5.03 | 5.45 |
| Tax Burden | 0.77 | 0.77 | 0.80 | 0.78 | 0.83 |
| Interest Burden | 1.07 | 1.00 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| SG&A to Revenue | 0.13 | 0.13 | 0.12 | 0.11 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.63 | 0.69 | 1.90 | 0.56 | 0.61 |
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