Horng Shiue Holding Co., Ltd.(TW:2243)
NT$48.10-1.00 (-2.04%)
TW:2243
Horng Shiue Holding Co., Ltd. financials statements
NT$48.10
At close:-1.00 (-2.04%)
Horng Shiue Holding Co., Ltd. (2243) Ratios
Horng Shiue Holding Co., Ltd. Ratios
TW:2243's free cash flow for Q2 2026 was NT$5.86M. For the 2026 fiscal year, TW:2243's free cash flow was decreased by NT$-23.43M and operating cash flow was NT$29.28M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.15 | 1.19 | 1.09 | 1.02 | 0.93 |
| Quick Ratio | 0.50 | 0.59 | 0.41 | 0.35 | 0.31 |
| Cash Ratio | 0.20 | 0.22 | 0.10 | 0.09 | 0.09 |
| Solvency Ratio | 0.07 | 0.05 | -0.01 | 0.03 | 0.01 |
| Operating Cash Flow Ratio | 0.05 | 0.15 | 0.02 | 0.02 | 0.11 |
| Short-Term Operating Cash Flow Coverage | 0.18 | 0.58 | 0.08 | 0.10 | 0.34 |
| Net Current Asset Value | NT$ 191.45M | NT$ 88.14M | NT$ -35.28M | NT$ -323.07M | NT$ -866.71M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.25 | 0.29 | 0.23 | 0.25 | 0.39 |
| Debt-to-Equity Ratio | 0.98 | 1.24 | 1.09 | 1.70 | 3.22 |
| Debt-to-Capital Ratio | 0.50 | 0.55 | 0.52 | 0.63 | 0.76 |
| Long-Term Debt-to-Capital Ratio | 0.05 | 0.19 | 0.08 | 0.26 | 0.04 |
| Financial Leverage Ratio | 4.01 | 4.33 | 4.72 | 6.86 | 8.33 |
| Debt Service Coverage Ratio | 0.30 | 0.25 | 0.01 | 0.29 | 0.12 |
| Interest Coverage Ratio | 4.26 | 1.07 | -3.00 | 0.43 | -0.71 |
| Debt to Market Cap | 0.85 | 0.64 | 0.45 | 0.85 | 1.15 |
| Interest Debt Per Share | 12.32 | 13.90 | 11.98 | 19.97 | 37.10 |
| Net Debt to EBITDA | 1.76 | 2.75 | 22.25 | 3.79 | 11.40 |
| Profitability Margins | |||||
| Gross Profit Margin | 13.72% | 8.64% | 0.67% | 8.06% | 5.12% |
| EBIT Margin | 5.95% | 3.07% | -5.26% | 2.94% | 0.03% |
| EBITDA Margin | 11.52% | 8.42% | 1.37% | 9.63% | 7.79% |
| Operating Profit Margin | 5.95% | 1.61% | -6.90% | 1.69% | -3.82% |
| Pretax Profit Margin | 5.11% | 1.57% | -7.56% | -0.99% | -5.33% |
| Net Profit Margin | 4.86% | 0.88% | -8.62% | -1.69% | -5.30% |
| Continuous Operations Profit Margin | 4.86% | 0.88% | -8.62% | -1.69% | -5.30% |
| Net Income Per EBT | 95.09% | 55.83% | 113.97% | 170.11% | 99.46% |
| EBT Per EBIT | 85.95% | 97.68% | 109.52% | -58.60% | 139.51% |
| Return on Assets (ROA) | 2.50% | 0.52% | -4.50% | -0.85% | -1.94% |
| Return on Equity (ROE) | 10.02% | 2.25% | -21.27% | -5.83% | -16.18% |
| Return on Capital Employed (ROCE) | 10.57% | 2.86% | -12.68% | 3.36% | -4.98% |
| Return on Invested Capital (ROIC) | 6.01% | 1.03% | -8.14% | 2.17% | -2.74% |
| Return on Tangible Assets | 2.51% | 0.52% | -4.51% | -0.85% | -1.95% |
| Earnings Yield | 10.65% | 1.45% | -11.74% | -3.88% | -9.66% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.75 | 2.77 | 2.82 | 2.96 | 2.57 |
| Payables Turnover | 1.61 | 2.28 | 2.19 | 2.63 | 1.75 |
| Inventory Turnover | 0.96 | 1.35 | 1.07 | 0.93 | 0.78 |
| Fixed Asset Turnover | 3.00 | 3.09 | 2.51 | 2.28 | 1.21 |
| Asset Turnover | 0.51 | 0.59 | 0.52 | 0.50 | 0.37 |
| Working Capital Turnover Ratio | 4.45 | 6.20 | 13.97 | -20.39 | -6.58 |
| Cash Conversion Cycle | 284.93 | 242.19 | 304.17 | 377.96 | 399.14 |
| Days of Sales Outstanding | 132.69 | 131.58 | 129.37 | 123.24 | 142.26 |
| Days of Inventory Outstanding | 378.69 | 270.58 | 341.75 | 393.49 | 465.38 |
| Days of Payables Outstanding | 226.46 | 159.96 | 166.96 | 138.77 | 208.49 |
| Operating Cycle | 511.39 | 402.15 | 471.13 | 516.73 | 607.63 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.63 | 4.82 | 0.63 | 1.02 | 7.09 |
| Free Cash Flow Per Share | 0.70 | 4.61 | -0.07 | 0.69 | 5.90 |
| Dividend Paid and CapEx Coverage Ratio | 1.76 | 22.80 | 0.91 | 3.08 | 5.97 |
| Capital Expenditure Coverage Ratio | 1.76 | 22.80 | 0.91 | 3.08 | 5.97 |
| Operating Cash Flow Coverage Ratio | 0.14 | 0.36 | 0.06 | 0.06 | 0.20 |
| Operating Cash Flow to Sales Ratio | 0.06 | 0.17 | 0.02 | 0.03 | 0.21 |
| Free Cash Flow Yield | 6.15% | 27.25% | -0.35% | 4.23% | 32.15% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 9.39 | 70.42 | -8.53 | -25.95 | -10.37 |
| Price-to-Sales (P/S) Ratio | 0.46 | 0.61 | 0.73 | 0.43 | 0.55 |
| Price-to-Book (P/B) Ratio | 0.94 | 1.56 | 1.81 | 1.50 | 1.68 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 16.25 | 3.67 | -288.81 | 23.67 | 3.11 |
| Price-to-Operating Cash Flow Ratio | 7.04 | 3.51 | 30.05 | 15.97 | 2.59 |
| Price-to-Earnings Growth (PEG) Ratio | 0.02 | -0.64 | -0.03 | 0.40 | 0.15 |
| Enterprise Value Multiple | 5.72 | 9.94 | 75.81 | 8.30 | 18.44 |
| Enterprise Value | 1.15B | 1.60B | 1.74B | 1.36B | 2.15B |
| EV to EBITDA | 5.72 | 9.94 | 75.81 | 8.30 | 18.44 |
| EV to Sales | 0.66 | 0.84 | 1.04 | 0.80 | 1.44 |
| EV to Free Cash Flow | 23.46 | 5.08 | -408.77 | 43.53 | 8.14 |
| EV to Operating Cash Flow | 10.16 | 4.85 | 42.53 | 29.37 | 6.78 |
| Tangible Book Value Per Share | 11.55 | 10.78 | 10.30 | 10.75 | 10.78 |
| Shareholders’ Equity Per Share | 12.17 | 10.87 | 10.41 | 10.87 | 10.95 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.05 | 0.44 | -0.14 | -0.70 | 0.01 |
| Revenue Per Share | 25.07 | 27.92 | 25.68 | 37.61 | 33.44 |
| Net Income Per Share | 1.22 | 0.24 | -2.21 | -0.63 | -1.77 |
| Tax Burden | 0.95 | 0.56 | 1.14 | 1.70 | 0.99 |
| Interest Burden | 0.86 | 0.51 | 1.44 | -0.34 | -202.31 |
| Research & Development to Revenue | 0.02 | 0.01 | 0.01 | 0.03 | 0.03 |
| SG&A to Revenue | 0.06 | 0.06 | 0.06 | 0.05 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.33 | 11.00 | -0.32 | -2.74 | -3.98 |
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