Champion Building Materials Co., Ltd.(TW:1806)
NT$7.31-0.08 (-1.08%)
TW:1806
Champion Building Materials Co., Ltd. financials statements
NT$7.31
At close:-0.08 (-1.08%)
Champion Building Materials Co., Ltd. (1806) Ratios
Champion Building Materials Co., Ltd. Ratios
TW:1806's free cash flow for Q2 2026 was NT$-223.47M. For the 2026 fiscal year, TW:1806's free cash flow was decreased by NT$-32.76M and operating cash flow was NT$-190.71M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Mar 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.12 | 4.11 | 1.88 | 2.52 | 1.97 |
| Quick Ratio | 2.38 | 3.35 | 1.40 | 1.89 | 1.62 |
| Cash Ratio | 1.36 | 1.76 | 0.75 | 1.08 | 0.99 |
| Solvency Ratio | 0.17 | 0.17 | 0.14 | 0.07 | 0.47 |
| Operating Cash Flow Ratio | 0.20 | 0.60 | 0.13 | 0.25 | 0.01 |
| Short-Term Operating Cash Flow Coverage | 0.38 | 2.05 | 0.20 | 0.56 | 0.02 |
| Net Current Asset Value | NT$ 1.42B | NT$ 1.73B | NT$ 1.66B | NT$ 1.28B | NT$ 2.20B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.25 | 0.21 | 0.20 | 0.21 | 0.17 |
| Debt-to-Equity Ratio | 0.38 | 0.31 | 0.30 | 0.31 | 0.25 |
| Debt-to-Capital Ratio | 0.28 | 0.24 | 0.23 | 0.24 | 0.20 |
| Long-Term Debt-to-Capital Ratio | 0.18 | 0.19 | 0.00 | 0.14 | 0.00 |
| Financial Leverage Ratio | 1.55 | 1.49 | 1.48 | 1.53 | 1.47 |
| Debt Service Coverage Ratio | 0.69 | 1.40 | 0.29 | 0.33 | 0.91 |
| Interest Coverage Ratio | 2.34 | 4.60 | 5.85 | 0.09 | 25.27 |
| Debt to Market Cap | 0.57 | 0.43 | 0.34 | 0.43 | 0.29 |
| Interest Debt Per Share | 5.49 | 4.60 | 4.22 | 4.13 | 4.36 |
| Net Debt to EBITDA | 0.25 | -0.30 | -0.20 | -0.19 | -0.56 |
| Profitability Margins | |||||
| Gross Profit Margin | 22.82% | 25.92% | 28.85% | 28.71% | 23.51% |
| EBIT Margin | 5.25% | 6.43% | 3.31% | 1.39% | 41.31% |
| EBITDA Margin | 16.79% | 16.45% | 16.07% | 12.74% | 54.76% |
| Operating Profit Margin | 3.13% | 5.47% | 7.86% | 0.11% | 43.22% |
| Pretax Profit Margin | 3.91% | 5.24% | 0.37% | -1.83% | 39.80% |
| Net Profit Margin | 3.44% | 3.48% | -1.58% | -6.26% | 30.93% |
| Continuous Operations Profit Margin | 3.44% | 3.48% | -1.58% | -6.26% | 30.73% |
| Net Income Per EBT | 87.93% | 66.39% | -431.43% | 342.55% | 77.71% |
| EBT Per EBIT | 125.14% | 95.78% | 4.67% | -1696.11% | 92.08% |
| Return on Assets (ROA) | 1.37% | 1.44% | -0.62% | -2.26% | 10.41% |
| Return on Equity (ROE) | 2.13% | 2.14% | -0.92% | -3.46% | 15.26% |
| Return on Capital Employed (ROCE) | 1.50% | 2.60% | 4.30% | 0.05% | 20.18% |
| Return on Invested Capital (ROIC) | 1.19% | 1.64% | -14.55% | 0.04% | 12.75% |
| Return on Tangible Assets | 1.39% | 1.46% | -0.63% | -2.30% | 10.57% |
| Earnings Yield | 3.32% | 3.12% | -1.11% | -4.98% | 18.14% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.23 | 3.75 | 3.62 | 4.44 | 2.93 |
| Payables Turnover | 19.15 | 13.95 | 11.61 | 8.96 | 5.93 |
| Inventory Turnover | 2.47 | 3.05 | 2.07 | 2.06 | 2.64 |
| Fixed Asset Turnover | 0.94 | 1.02 | 1.05 | 0.91 | 0.95 |
| Asset Turnover | 0.40 | 0.41 | 0.39 | 0.36 | 0.34 |
| Working Capital Turnover Ratio | 1.03 | 1.27 | 1.39 | 1.18 | 1.49 |
| Cash Conversion Cycle | 215.20 | 191.04 | 245.39 | 218.59 | 201.24 |
| Days of Sales Outstanding | 86.29 | 97.37 | 100.82 | 82.21 | 124.48 |
| Days of Inventory Outstanding | 147.97 | 119.85 | 176.00 | 177.10 | 138.31 |
| Days of Payables Outstanding | 19.06 | 26.17 | 31.43 | 40.72 | 61.54 |
| Operating Cycle | 234.25 | 217.21 | 276.82 | 259.31 | 262.78 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.73 | 1.69 | 0.75 | 0.96 | 0.08 |
| Free Cash Flow Per Share | -0.36 | 0.01 | 0.21 | 0.14 | -0.29 |
| Dividend Paid and CapEx Coverage Ratio | 0.35 | 1.00 | 1.40 | 0.52 | 0.21 |
| Capital Expenditure Coverage Ratio | 0.67 | 1.00 | 1.40 | 1.18 | 0.21 |
| Operating Cash Flow Coverage Ratio | 0.14 | 0.38 | 0.18 | 0.24 | 0.02 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.19 | 0.09 | 0.13 | 0.01 |
| Free Cash Flow Yield | -4.00% | 0.07% | 1.87% | 1.61% | -2.05% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 29.93 | 31.71 | 11450.00 | -19.89 | 5.51 |
| Price-to-Sales (P/S) Ratio | 1.04 | 1.12 | 1.42 | 1.26 | 1.70 |
| Price-to-Book (P/B) Ratio | 0.64 | 0.69 | 0.83 | 0.69 | 0.84 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -25.02 | 1382.80 | 53.48 | 62.06 | -48.68 |
| Price-to-Operating Cash Flow Ratio | 12.30 | 5.83 | 15.27 | 9.33 | 182.30 |
| Price-to-Earnings Growth (PEG) Ratio | -9.28 | 0.00 | -114.25 | 0.17 | -0.02 |
| Enterprise Value Multiple | 6.42 | 6.48 | 8.66 | 9.69 | 2.56 |
| Enterprise Value | 3.52B | 3.66B | 4.37B | 3.71B | 4.49B |
| EV to EBITDA | 6.42 | 6.48 | 8.66 | 9.69 | 2.56 |
| EV to Sales | 1.08 | 1.07 | 1.39 | 1.23 | 1.40 |
| EV to Free Cash Flow | -26.01 | 1322.08 | 52.27 | 60.87 | -39.97 |
| EV to Operating Cash Flow | 12.79 | 5.57 | 14.92 | 9.15 | 149.69 |
| Tangible Book Value Per Share | 13.68 | 13.96 | 13.48 | 12.56 | 16.28 |
| Shareholders’ Equity Per Share | 13.99 | 14.30 | 13.83 | 12.89 | 16.64 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.12 | 0.34 | 5.31 | -2.43 | 0.22 |
| Revenue Per Share | 8.66 | 8.81 | 8.04 | 7.11 | 8.21 |
| Net Income Per Share | 0.30 | 0.31 | -0.13 | -0.45 | 2.54 |
| Tax Burden | 0.88 | 0.66 | -4.31 | 3.43 | 0.78 |
| Interest Burden | 0.75 | 0.81 | 0.11 | -1.32 | 0.96 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.19 | 0.19 | 0.21 | 0.19 | 0.20 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.15 | 3.65 | 25.42 | -7.38 | 0.02 |
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