Chia Yi Steel Co., Ltd.(TW:2067)
NT$4.38+0.25 (+6.31%)
TW:2067
Chia Yi Steel Co., Ltd. financials statements
NT$4.38
At close:+0.25 (+6.31%)
Chia Yi Steel Co., Ltd. (2067) Ratios
Chia Yi Steel Co., Ltd. Ratios
TW:2067's free cash flow for Q2 2026 was NT$-6.77M. For the 2026 fiscal year, TW:2067's free cash flow was decreased by NT$-1.02M and operating cash flow was NT$-5.75M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.47 | 0.54 | 0.58 | 0.81 | 0.87 |
| Quick Ratio | 0.30 | 0.35 | 0.36 | 0.58 | 0.59 |
| Cash Ratio | 0.06 | 0.08 | 0.09 | 0.13 | 0.17 |
| Solvency Ratio | -0.02 | -0.01 | 0.05 | 0.03 | 0.04 |
| Operating Cash Flow Ratio | -0.03 | -0.03 | -0.00 | 0.01 | 0.07 |
| Short-Term Operating Cash Flow Coverage | -0.04 | -0.04 | -0.01 | 0.02 | 0.13 |
| Net Current Asset Value | NT$ -1.01B | NT$ -937.97M | NT$ -854.47M | NT$ -780.92M | NT$ -686.92M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.64 | 0.64 | 0.57 | 0.55 | 0.57 |
| Debt-to-Equity Ratio | 4.76 | 5.08 | 2.95 | 2.82 | 2.54 |
| Debt-to-Capital Ratio | 0.83 | 0.84 | 0.75 | 0.74 | 0.72 |
| Long-Term Debt-to-Capital Ratio | 0.49 | 0.58 | 0.51 | 0.58 | 0.56 |
| Financial Leverage Ratio | 7.43 | 7.90 | 5.22 | 5.10 | 4.47 |
| Debt Service Coverage Ratio | -0.04 | -0.00 | 0.12 | 0.12 | 0.15 |
| Interest Coverage Ratio | -3.24 | -3.39 | -1.42 | -1.68 | -0.03 |
| Debt to Market Cap | 2.00 | 1.73 | 1.25 | 1.44 | 1.05 |
| Interest Debt Per Share | 28.44 | 27.53 | 23.71 | 24.75 | 23.42 |
| Net Debt to EBITDA | -38.40 | -228.37 | 8.31 | 24.59 | 15.60 |
| Profitability Margins | |||||
| Gross Profit Margin | 3.88% | 4.59% | 11.37% | 11.59% | 16.09% |
| EBIT Margin | -12.62% | -11.18% | 1.14% | -3.01% | -0.11% |
| EBITDA Margin | -2.97% | -0.48% | 9.88% | 3.22% | 5.99% |
| Operating Profit Margin | -12.62% | -12.74% | -4.07% | -3.06% | -0.04% |
| Pretax Profit Margin | -14.22% | -14.93% | -1.72% | -4.83% | -1.55% |
| Net Profit Margin | -12.39% | -12.25% | -2.97% | -2.25% | -1.10% |
| Continuous Operations Profit Margin | -14.65% | -14.72% | -4.67% | -3.68% | -1.45% |
| Net Income Per EBT | 87.09% | 82.01% | 172.95% | 46.61% | 70.86% |
| EBT Per EBIT | 112.73% | 117.21% | 42.19% | 157.88% | 3807.96% |
| Return on Assets (ROA) | -6.51% | -6.59% | -1.88% | -1.40% | -0.59% |
| Return on Equity (ROE) | -48.39% | -52.08% | -9.80% | -7.16% | -2.64% |
| Return on Capital Employed (ROCE) | -20.64% | -18.47% | -5.55% | -3.53% | -0.04% |
| Return on Invested Capital (ROIC) | -8.17% | -8.30% | -3.21% | -1.94% | -0.03% |
| Return on Tangible Assets | -6.53% | -6.60% | -1.88% | -1.41% | -0.59% |
| Earnings Yield | -21.01% | -18.41% | -4.35% | -4.23% | -1.26% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.78 | 3.88 | 5.37 | 3.71 | 3.89 |
| Payables Turnover | 3.73 | 3.98 | 5.94 | 5.12 | 5.33 |
| Inventory Turnover | 4.30 | 4.20 | 4.74 | 5.42 | 4.04 |
| Fixed Asset Turnover | 1.19 | 1.00 | 1.10 | 1.13 | 0.92 |
| Asset Turnover | 0.53 | 0.54 | 0.63 | 0.62 | 0.54 |
| Working Capital Turnover Ratio | -1.66 | -2.12 | -3.92 | -9.11 | -9.40 |
| Cash Conversion Cycle | 83.50 | 89.20 | 83.43 | 94.35 | 115.76 |
| Days of Sales Outstanding | 96.56 | 94.01 | 67.94 | 98.30 | 93.93 |
| Days of Inventory Outstanding | 84.90 | 86.89 | 76.93 | 67.29 | 90.32 |
| Days of Payables Outstanding | 97.96 | 91.70 | 61.43 | 71.24 | 68.49 |
| Operating Cycle | 181.46 | 180.90 | 144.86 | 165.60 | 184.25 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.76 | -0.75 | -0.09 | 0.16 | 1.13 |
| Free Cash Flow Per Share | -1.32 | -1.70 | -1.54 | -2.19 | -4.25 |
| Dividend Paid and CapEx Coverage Ratio | -1.38 | -0.80 | -0.06 | 0.07 | 0.21 |
| Capital Expenditure Coverage Ratio | -1.38 | -0.80 | -0.06 | 0.07 | 0.21 |
| Operating Cash Flow Coverage Ratio | -0.03 | -0.03 | -0.00 | 0.01 | 0.05 |
| Operating Cash Flow to Sales Ratio | -0.03 | -0.03 | -0.00 | 0.01 | 0.05 |
| Free Cash Flow Yield | -9.87% | -11.41% | -8.78% | -15.01% | -22.24% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -4.76 | -5.42 | -23.07 | -23.55 | -79.71 |
| Price-to-Sales (P/S) Ratio | 0.59 | 0.67 | 0.68 | 0.53 | 0.88 |
| Price-to-Book (P/B) Ratio | 2.30 | 2.83 | 2.25 | 1.69 | 2.10 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -10.13 | -8.76 | -11.38 | -6.66 | -4.50 |
| Price-to-Operating Cash Flow Ratio | -17.48 | -19.71 | -196.00 | 89.38 | 16.86 |
| Price-to-Earnings Growth (PEG) Ratio | -2.17 | -0.02 | -1.02 | -0.15 | 1.10 |
| Enterprise Value Multiple | -58.25 | -365.70 | 15.21 | 41.13 | 30.22 |
| Enterprise Value | 1.77B | 1.79B | 1.74B | 1.64B | 1.78B |
| EV to EBITDA | -58.25 | -365.70 | 15.21 | 41.13 | 30.22 |
| EV to Sales | 1.73 | 1.77 | 1.50 | 1.32 | 1.81 |
| EV to Free Cash Flow | -29.73 | -23.33 | -25.09 | -16.56 | -9.29 |
| EV to Operating Cash Flow | -51.31 | -52.47 | -431.94 | 222.23 | 34.85 |
| Tangible Book Value Per Share | 6.61 | 6.57 | 9.05 | 10.32 | 11.20 |
| Shareholders’ Equity Per Share | 5.79 | 5.25 | 7.79 | 8.61 | 9.11 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.03 | 0.01 | -1.72 | 0.24 | 0.07 |
| Revenue Per Share | 22.61 | 22.34 | 25.70 | 27.43 | 21.83 |
| Net Income Per Share | -2.80 | -2.74 | -0.76 | -0.62 | -0.24 |
| Tax Burden | 0.87 | 0.82 | 1.73 | 0.47 | 0.71 |
| Interest Burden | 1.13 | 1.34 | -1.50 | 1.60 | 14.63 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.02 | 0.03 | 0.04 |
| SG&A to Revenue | 0.15 | 0.15 | 0.14 | 0.14 | 0.14 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.24 | 0.23 | 0.12 | -0.12 | -3.35 |
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