China Steel Structure Co., Ltd.(TW:2013)
NT$40.65+0.30 (+0.62%)
TW:2013
China Steel Structure Co., Ltd. financials statements
NT$40.65
At close:+0.30 (+0.62%)
China Steel Structure Co., Ltd. (2013) Ratios
China Steel Structure Co., Ltd. Ratios
TW:2013's free cash flow for Q2 2026 was NT$-547.32M. For the 2026 fiscal year, TW:2013's free cash flow was decreased by NT$-137.52M and operating cash flow was NT$-409.80M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.23 | 1.19 | 1.26 | 1.38 | 1.27 |
| Quick Ratio | 1.03 | 1.01 | 1.11 | 1.26 | 1.14 |
| Cash Ratio | 0.15 | 0.05 | 0.02 | 0.16 | 0.06 |
| Solvency Ratio | 0.09 | 0.08 | 0.08 | 0.08 | 0.08 |
| Operating Cash Flow Ratio | 0.36 | 0.13 | -0.02 | 0.16 | 0.13 |
| Short-Term Operating Cash Flow Coverage | 1.61 | 0.30 | -0.04 | 0.35 | 0.30 |
| Net Current Asset Value | NT$ 1.27B | NT$ 1.07B | NT$ 901.12M | NT$ 1.07B | NT$ 1.22B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.16 | 0.28 | 0.31 | 0.33 | 0.31 |
| Debt-to-Equity Ratio | 0.42 | 0.76 | 0.82 | 0.83 | 0.82 |
| Debt-to-Capital Ratio | 0.30 | 0.43 | 0.45 | 0.45 | 0.45 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.08 | 0.13 | 0.05 |
| Financial Leverage Ratio | 2.64 | 2.72 | 2.67 | 2.54 | 2.68 |
| Debt Service Coverage Ratio | 0.35 | 0.21 | 0.22 | 0.23 | 0.24 |
| Interest Coverage Ratio | 9.24 | 8.06 | 8.12 | 11.61 | 27.39 |
| Debt to Market Cap | 0.23 | 0.36 | 0.36 | 0.33 | 0.32 |
| Interest Debt Per Share | 12.36 | 21.09 | 22.47 | 22.20 | 21.53 |
| Net Debt to EBITDA | 1.48 | 4.03 | 4.86 | 3.89 | 4.17 |
| Profitability Margins | |||||
| Gross Profit Margin | 4.70% | 5.38% | 5.20% | 4.97% | 5.82% |
| EBIT Margin | 2.80% | 3.75% | 3.76% | 3.25% | 3.79% |
| EBITDA Margin | 3.72% | 4.61% | 4.68% | 4.38% | 5.74% |
| Operating Profit Margin | 2.80% | 3.56% | 3.21% | 3.45% | 4.56% |
| Pretax Profit Margin | 3.38% | 3.31% | 3.36% | 3.16% | 3.62% |
| Net Profit Margin | 3.05% | 2.74% | 2.84% | 2.47% | 3.09% |
| Continuous Operations Profit Margin | 3.05% | 2.74% | 2.84% | 2.47% | 2.57% |
| Net Income Per EBT | 90.07% | 82.87% | 84.49% | 78.36% | 85.44% |
| EBT Per EBIT | 120.65% | 92.96% | 104.96% | 91.38% | 79.39% |
| Return on Assets (ROA) | 4.27% | 3.65% | 3.71% | 3.58% | 3.55% |
| Return on Equity (ROE) | 11.25% | 9.94% | 9.92% | 9.12% | 9.53% |
| Return on Capital Employed (ROCE) | 9.24% | 11.60% | 9.20% | 9.97% | 11.95% |
| Return on Invested Capital (ROIC) | 6.36% | 5.98% | 5.09% | 5.34% | 6.52% |
| Return on Tangible Assets | 4.27% | 3.65% | 3.72% | 3.59% | 3.55% |
| Earnings Yield | 7.61% | 5.33% | 4.87% | 4.06% | 4.20% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.88 | 2.43 | 9.08 | 2.82 | 2.05 |
| Payables Turnover | 6.91 | 7.15 | 7.83 | 7.99 | 5.82 |
| Inventory Turnover | 12.02 | 11.80 | 15.25 | 23.01 | 14.98 |
| Fixed Asset Turnover | 8.81 | 8.39 | 7.78 | 7.92 | 6.77 |
| Asset Turnover | 1.40 | 1.33 | 1.31 | 1.45 | 1.15 |
| Working Capital Turnover Ratio | 11.56 | 10.51 | 8.20 | 8.32 | 8.34 |
| Cash Conversion Cycle | 104.54 | 129.87 | 17.50 | 99.69 | 139.82 |
| Days of Sales Outstanding | 126.96 | 149.96 | 40.19 | 129.49 | 178.20 |
| Days of Inventory Outstanding | 30.37 | 30.93 | 23.94 | 15.86 | 24.36 |
| Days of Payables Outstanding | 52.79 | 51.03 | 46.63 | 45.66 | 62.74 |
| Operating Cycle | 157.33 | 180.90 | 64.12 | 145.35 | 202.56 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 15.56 | 5.50 | -0.73 | 5.42 | 5.23 |
| Free Cash Flow Per Share | 14.62 | 4.79 | -1.28 | 4.05 | 4.56 |
| Dividend Paid and CapEx Coverage Ratio | 5.29 | 2.11 | -0.32 | 1.61 | 1.50 |
| Capital Expenditure Coverage Ratio | 16.50 | 7.78 | -1.33 | 3.95 | 7.89 |
| Operating Cash Flow Coverage Ratio | 1.29 | 0.27 | -0.03 | 0.25 | 0.24 |
| Operating Cash Flow to Sales Ratio | 0.15 | 0.06 | -0.01 | 0.06 | 0.06 |
| Free Cash Flow Yield | 34.89% | 9.47% | -2.33% | 6.87% | 7.71% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 13.13 | 18.74 | 20.52 | 24.69 | 23.78 |
| Price-to-Sales (P/S) Ratio | 0.40 | 0.51 | 0.58 | 0.61 | 0.74 |
| Price-to-Book (P/B) Ratio | 1.48 | 1.86 | 2.04 | 2.25 | 2.27 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 2.87 | 10.56 | -42.96 | 14.57 | 12.97 |
| Price-to-Operating Cash Flow Ratio | 2.69 | 9.20 | -75.34 | 10.88 | 11.33 |
| Price-to-Earnings Growth (PEG) Ratio | 0.72 | 25.11 | 1.69 | -6.15 | -1.01 |
| Enterprise Value Multiple | 12.25 | 15.16 | 17.34 | 17.81 | 16.99 |
| Enterprise Value | 9.54B | 13.78B | 15.28B | 15.10B | 15.57B |
| EV to EBITDA | 12.25 | 15.16 | 17.34 | 17.81 | 16.99 |
| EV to Sales | 0.46 | 0.70 | 0.81 | 0.78 | 0.98 |
| EV to Free Cash Flow | 3.26 | 14.39 | -59.67 | 18.63 | 17.18 |
| EV to Operating Cash Flow | 3.06 | 12.54 | -104.65 | 13.92 | 15.01 |
| Tangible Book Value Per Share | 28.35 | 27.10 | 26.93 | 26.22 | 26.08 |
| Shareholders’ Equity Per Share | 28.37 | 27.14 | 26.99 | 26.27 | 26.10 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.10 | 0.17 | 0.16 | 0.22 | 0.15 |
| Revenue Per Share | 104.68 | 98.48 | 94.20 | 96.82 | 80.43 |
| Net Income Per Share | 3.19 | 2.70 | 2.68 | 2.39 | 2.49 |
| Tax Burden | 0.90 | 0.83 | 0.84 | 0.78 | 0.85 |
| Interest Burden | 1.21 | 0.88 | 0.89 | 0.97 | 0.96 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 4.88 | 1.69 | -0.23 | 1.77 | 1.79 |
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