China Motor Corporation(TW:2204)
NT$51.20-0.40 (-0.78%)
TW:2204
China Motor Corporation financials statements
NT$51.20
At close:-0.40 (-0.78%)
China Motor Corporation (2204) Ratios
China Motor Corporation Ratios
TW:2204's free cash flow for Q2 2026 was NT$571.21M. For the 2026 fiscal year, TW:2204's free cash flow was decreased by NT$-374.80M and operating cash flow was NT$946.01M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Mar 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.29 | 1.34 | 1.51 | 2.31 | 2.89 |
| Quick Ratio | 0.76 | 0.84 | 1.04 | 1.75 | 2.31 |
| Cash Ratio | 0.33 | 0.47 | 0.53 | 1.09 | 1.72 |
| Solvency Ratio | 0.33 | 0.39 | 0.60 | -0.54 | 0.61 |
| Operating Cash Flow Ratio | 0.10 | 0.02 | 0.45 | 0.23 | 0.64 |
| Short-Term Operating Cash Flow Coverage | 0.16 | 0.04 | 6.75 | 0.65 | 1.93 |
| Net Current Asset Value | NT$ 2.04B | NT$ 2.85B | NT$ 3.56B | NT$ 4.94B | NT$ 11.11B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.13 | 0.12 | 0.02 | 0.06 | 0.05 |
| Debt-to-Equity Ratio | 0.19 | 0.17 | 0.02 | 0.10 | 0.06 |
| Debt-to-Capital Ratio | 0.16 | 0.15 | 0.02 | 0.09 | 0.06 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.43 | 1.45 | 1.41 | 1.50 | 1.28 |
| Debt Service Coverage Ratio | 0.62 | 0.84 | 4.10 | -2.49 | 2.39 |
| Interest Coverage Ratio | 21.50 | 120.00 | 397.36 | -897.24 | 514.70 |
| Debt to Market Cap | 0.20 | 0.14 | 0.01 | 0.10 | 0.07 |
| Interest Debt Per Share | 12.46 | 11.58 | 1.44 | 5.73 | 4.71 |
| Net Debt to EBITDA | 0.81 | 0.16 | -1.23 | 0.81 | -1.51 |
| Profitability Margins | |||||
| Gross Profit Margin | 15.16% | 14.55% | 15.73% | 16.49% | 15.87% |
| EBIT Margin | 10.10% | 11.61% | 6.88% | -24.03% | 16.35% |
| EBITDA Margin | 13.48% | 14.12% | 9.11% | -21.16% | 19.37% |
| Operating Profit Margin | 3.54% | 4.40% | 6.88% | -24.28% | 17.06% |
| Pretax Profit Margin | 9.93% | 11.57% | 17.68% | -24.05% | 16.32% |
| Net Profit Margin | 9.30% | 10.21% | 14.68% | -25.73% | 13.44% |
| Continuous Operations Profit Margin | 9.93% | 10.74% | 15.37% | -25.73% | 4.44% |
| Net Income Per EBT | 93.67% | 88.24% | 83.01% | 106.97% | 82.35% |
| EBT Per EBIT | 280.30% | 262.87% | 257.10% | 99.09% | 95.66% |
| Return on Assets (ROA) | 5.52% | 7.47% | 11.22% | -15.68% | 7.64% |
| Return on Equity (ROE) | 7.88% | 10.80% | 15.78% | -23.52% | 9.80% |
| Return on Capital Employed (ROCE) | 2.65% | 4.11% | 6.48% | -17.51% | 11.07% |
| Return on Invested Capital (ROIC) | 2.28% | 3.32% | 5.54% | -16.40% | 9.16% |
| Return on Tangible Assets | 5.64% | 7.61% | 11.40% | -15.86% | 7.70% |
| Earnings Yield | 8.74% | 9.25% | 9.25% | -27.07% | 12.09% |
| Efficiency Ratios | |||||
| Receivables Turnover | 11.96 | 16.28 | 12.85 | 10.75 | 14.23 |
| Payables Turnover | 41.63 | 46.40 | 41.11 | 31.21 | 30.55 |
| Inventory Turnover | 4.64 | 5.80 | 7.24 | 5.80 | 6.72 |
| Fixed Asset Turnover | 3.24 | 4.45 | 4.90 | 4.50 | 4.81 |
| Asset Turnover | 0.59 | 0.73 | 0.76 | 0.61 | 0.57 |
| Working Capital Turnover Ratio | 8.98 | 8.85 | 5.22 | 2.61 | 2.41 |
| Cash Conversion Cycle | 100.48 | 77.50 | 69.92 | 85.19 | 67.99 |
| Days of Sales Outstanding | 30.52 | 22.42 | 28.40 | 33.95 | 25.66 |
| Days of Inventory Outstanding | 78.72 | 62.95 | 50.40 | 62.94 | 54.28 |
| Days of Payables Outstanding | 8.77 | 7.87 | 8.88 | 11.69 | 11.95 |
| Operating Cycle | 109.25 | 85.37 | 78.80 | 96.88 | 79.93 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.89 | 0.47 | 7.81 | 3.24 | 7.91 |
| Free Cash Flow Per Share | -1.71 | -3.50 | 2.82 | 1.62 | 6.47 |
| Dividend Paid and CapEx Coverage Ratio | 0.25 | 0.05 | 0.86 | 0.45 | 0.93 |
| Capital Expenditure Coverage Ratio | 0.52 | 0.12 | 1.56 | 2.00 | 5.49 |
| Operating Cash Flow Coverage Ratio | 0.15 | 0.04 | 5.47 | 0.57 | 1.69 |
| Operating Cash Flow to Sales Ratio | 0.03 | 0.01 | 0.11 | 0.06 | 0.14 |
| Free Cash Flow Yield | -2.93% | -4.41% | 2.52% | 3.14% | 10.20% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 10.71 | 10.82 | 10.81 | -3.69 | 8.27 |
| Price-to-Sales (P/S) Ratio | 1.06 | 1.10 | 1.59 | 0.95 | 1.11 |
| Price-to-Book (P/B) Ratio | 0.90 | 1.17 | 1.71 | 0.87 | 0.81 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -34.18 | -22.69 | 39.74 | 31.85 | 9.80 |
| Price-to-Operating Cash Flow Ratio | 30.98 | 167.67 | 14.34 | 15.91 | 8.02 |
| Price-to-Earnings Growth (PEG) Ratio | -0.42 | -0.37 | -0.06 | 0.01 | 0.30 |
| Enterprise Value Multiple | 8.70 | 7.98 | 16.19 | -3.68 | 4.23 |
| Enterprise Value | 37.66B | 44.21B | 56.79B | 23.03B | 25.49B |
| EV to EBITDA | 8.70 | 7.98 | 16.19 | -3.68 | 4.23 |
| EV to Sales | 1.17 | 1.13 | 1.47 | 0.78 | 0.82 |
| EV to Free Cash Flow | -37.69 | -23.15 | 36.94 | 26.11 | 7.23 |
| EV to Operating Cash Flow | 34.17 | 171.08 | 13.33 | 13.05 | 5.91 |
| Tangible Book Value Per Share | 69.81 | 73.20 | 70.95 | 65.10 | 84.14 |
| Shareholders’ Equity Per Share | 65.01 | 68.00 | 65.66 | 59.28 | 78.24 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.00 | 0.07 | 0.13 | -0.07 | 0.13 |
| Revenue Per Share | 55.07 | 71.91 | 70.59 | 54.19 | 57.07 |
| Net Income Per Share | 5.12 | 7.34 | 10.36 | -13.94 | 7.67 |
| Tax Burden | 0.94 | 0.88 | 0.83 | 1.07 | 0.82 |
| Interest Burden | 0.98 | 1.00 | 2.57 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.07 | 0.05 | 0.04 | 0.05 | 0.05 |
| SG&A to Revenue | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.35 | 0.06 | 0.75 | -0.25 | 0.85 |
Currency in TWD
