China Steel Corporation(TW:2002)
NT$18.65+0.10 (+0.54%)
TW:2002
China Steel Corporation financials statements
NT$18.65
At close:+0.10 (+0.54%)
China Steel Corporation (2002) Ratios
China Steel Corporation Ratios
TW:2002's free cash flow for Q2 2026 was NT$177.98M. For the 2026 fiscal year, TW:2002's free cash flow was decreased by NT$-3.51B and operating cash flow was NT$3.69B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.38 | 1.31 | 1.18 | 1.26 | 1.30 |
| Quick Ratio | 0.66 | 0.58 | 0.46 | 0.47 | 0.50 |
| Cash Ratio | 0.16 | 0.12 | 0.10 | 0.18 | 0.15 |
| Solvency Ratio | 0.08 | 0.10 | 0.10 | 0.16 | 0.31 |
| Operating Cash Flow Ratio | 0.35 | 0.29 | 0.23 | 0.15 | 0.44 |
| Short-Term Operating Cash Flow Coverage | 0.58 | 0.49 | 0.34 | 0.23 | 0.99 |
| Net Current Asset Value | NT$ -166.15B | NT$ -160.67B | NT$ -139.15B | NT$ -116.56B | NT$ -91.02B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.40 | 0.39 | 0.39 | 0.36 | 0.27 |
| Debt-to-Equity Ratio | 0.93 | 0.90 | 0.86 | 0.77 | 0.54 |
| Debt-to-Capital Ratio | 0.48 | 0.47 | 0.46 | 0.43 | 0.35 |
| Long-Term Debt-to-Capital Ratio | 0.38 | 0.37 | 0.31 | 0.29 | 0.23 |
| Financial Leverage Ratio | 2.30 | 2.31 | 2.22 | 2.14 | 1.97 |
| Debt Service Coverage Ratio | 0.36 | 0.44 | 0.33 | 0.51 | 1.40 |
| Interest Coverage Ratio | -0.78 | 0.51 | 0.97 | 10.33 | 49.00 |
| Debt to Market Cap | 0.91 | 0.87 | 0.61 | 0.51 | 0.32 |
| Interest Debt Per Share | 18.41 | 18.13 | 17.39 | 16.06 | 12.24 |
| Net Debt to EBITDA | 8.74 | 6.22 | 6.16 | 3.62 | 1.37 |
| Profitability Margins | |||||
| Gross Profit Margin | 2.85% | 4.18% | 4.59% | 7.10% | 20.35% |
| EBIT Margin | -1.24% | 2.39% | 2.10% | 5.73% | 18.40% |
| EBITDA Margin | 9.05% | 11.36% | 10.98% | 13.31% | 25.33% |
| Operating Profit Margin | -1.24% | 0.57% | 0.96% | 5.73% | 18.43% |
| Pretax Profit Margin | -1.48% | 1.27% | 1.26% | 5.17% | 18.02% |
| Net Profit Margin | -1.37% | 0.55% | 0.46% | 3.96% | 13.25% |
| Continuous Operations Profit Margin | -1.11% | 1.08% | 0.97% | 3.65% | 14.46% |
| Net Income Per EBT | 92.84% | 43.22% | 36.64% | 76.46% | 73.51% |
| EBT Per EBIT | 118.98% | 221.26% | 131.12% | 90.30% | 97.81% |
| Return on Assets (ROA) | -0.65% | 0.28% | 0.25% | 2.60% | 9.02% |
| Return on Equity (ROE) | -1.49% | 0.66% | 0.55% | 5.56% | 17.78% |
| Return on Capital Employed (ROCE) | -0.72% | 0.38% | 0.69% | 4.98% | 16.40% |
| Return on Invested Capital (ROIC) | -0.47% | 0.28% | 0.43% | 3.20% | 11.76% |
| Return on Tangible Assets | -0.65% | 0.29% | 0.25% | 2.61% | 9.04% |
| Earnings Yield | -1.53% | 0.66% | 0.41% | 3.86% | 11.39% |
| Efficiency Ratios | |||||
| Receivables Turnover | 12.77 | 13.44 | 16.65 | 19.84 | 15.00 |
| Payables Turnover | 21.93 | 18.63 | 20.03 | 28.58 | 16.64 |
| Inventory Turnover | 3.33 | 3.21 | 2.88 | 3.18 | 2.88 |
| Fixed Asset Turnover | 0.79 | 0.88 | 0.94 | 1.18 | 1.22 |
| Asset Turnover | 0.47 | 0.52 | 0.54 | 0.66 | 0.68 |
| Working Capital Turnover Ratio | 6.69 | 9.54 | 9.88 | 9.77 | 17.31 |
| Cash Conversion Cycle | 121.50 | 121.33 | 130.42 | 120.56 | 129.16 |
| Days of Sales Outstanding | 28.59 | 27.16 | 21.92 | 18.40 | 24.33 |
| Days of Inventory Outstanding | 109.56 | 113.77 | 126.72 | 114.93 | 126.75 |
| Days of Payables Outstanding | 16.65 | 19.60 | 18.22 | 12.77 | 21.93 |
| Operating Cycle | 138.15 | 140.93 | 148.64 | 133.33 | 151.08 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.98 | 2.77 | 2.53 | 1.57 | 4.63 |
| Free Cash Flow Per Share | 0.84 | -0.03 | 0.07 | -0.49 | 3.26 |
| Dividend Paid and CapEx Coverage Ratio | 1.20 | 0.88 | 0.72 | 0.30 | 2.75 |
| Capital Expenditure Coverage Ratio | 1.39 | 0.99 | 1.03 | 0.76 | 3.38 |
| Operating Cash Flow Coverage Ratio | 0.17 | 0.16 | 0.15 | 0.10 | 0.38 |
| Operating Cash Flow to Sales Ratio | 0.14 | 0.12 | 0.11 | 0.05 | 0.15 |
| Free Cash Flow Yield | 4.42% | -0.16% | 0.25% | -1.65% | 9.21% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -65.52 | 151.15 | 245.45 | 25.91 | 8.79 |
| Price-to-Sales (P/S) Ratio | 0.90 | 0.83 | 1.14 | 1.03 | 1.16 |
| Price-to-Book (P/B) Ratio | 0.97 | 0.99 | 1.35 | 1.44 | 1.56 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 22.64 | -621.82 | 396.45 | -60.52 | 10.86 |
| Price-to-Operating Cash Flow Ratio | 6.37 | 7.09 | 10.67 | 18.93 | 7.64 |
| Price-to-Earnings Growth (PEG) Ratio | 0.20 | 8.31 | -2.71 | -0.36 | 0.00 |
| Enterprise Value Multiple | 18.66 | 13.53 | 16.51 | 11.32 | 5.97 |
| Enterprise Value | 535.76B | 554.31B | 658.61B | 677.51B | 707.77B |
| EV to EBITDA | 18.66 | 13.53 | 16.51 | 11.32 | 5.97 |
| EV to Sales | 1.69 | 1.54 | 1.81 | 1.51 | 1.51 |
| EV to Free Cash Flow | 42.57 | -1150.04 | 632.56 | -88.97 | 14.10 |
| EV to Operating Cash Flow | 11.97 | 13.11 | 17.02 | 27.83 | 9.93 |
| Tangible Book Value Per Share | 21.93 | 22.31 | 22.31 | 22.99 | 25.01 |
| Shareholders’ Equity Per Share | 19.51 | 19.75 | 20.00 | 20.69 | 22.64 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.25 | 0.15 | 0.23 | 0.23 | 0.18 |
| Revenue Per Share | 21.15 | 23.64 | 23.77 | 29.07 | 30.38 |
| Net Income Per Share | -0.29 | 0.13 | 0.11 | 1.15 | 4.03 |
| Tax Burden | 0.93 | 0.43 | 0.37 | 0.76 | 0.74 |
| Interest Burden | 1.19 | 0.53 | 0.60 | 0.90 | 0.98 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.00 | 0.01 |
| SG&A to Revenue | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -10.29 | 9.24 | 23.01 | 1.05 | 0.84 |
Currency in TWD
