Tsann Kuen Enterprise Co.,Ltd(TW:2430)
NT$17.00-0.20 (-1.16%)
TW:2430
Tsann Kuen Enterprise Co.,Ltd financials statements
NT$17.00
At close:-0.20 (-1.16%)
Tsann Kuen Enterprise Co.,Ltd (2430) Ratios
Tsann Kuen Enterprise Co.,Ltd Ratios
TW:2430's free cash flow for Q2 2026 was NT$-26.45M. For the 2026 fiscal year, TW:2430's free cash flow was decreased by NT$-6.01M and operating cash flow was NT$-20.43M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.86 | 0.87 | 0.85 | 0.88 | 0.97 |
| Quick Ratio | 0.28 | 0.34 | 0.85 | 0.88 | 0.97 |
| Cash Ratio | 0.23 | 0.29 | 0.27 | 0.32 | 0.35 |
| Solvency Ratio | 0.13 | 0.15 | 0.15 | 0.17 | 0.17 |
| Operating Cash Flow Ratio | 0.20 | 0.30 | 0.22 | 0.36 | 0.46 |
| Short-Term Operating Cash Flow Coverage | 382.70 | 584.55 | 749.76 | 0.00 | 0.00 |
| Net Current Asset Value | NT$ -4.76B | NT$ -5.23B | NT$ -5.56B | NT$ -5.42B | NT$ -4.88B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.37 | 0.38 | 0.39 | 0.36 | 0.34 |
| Debt-to-Equity Ratio | 1.07 | 1.16 | 1.20 | 1.13 | 1.03 |
| Debt-to-Capital Ratio | 0.52 | 0.54 | 0.55 | 0.53 | 0.51 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | -0.00 |
| Financial Leverage Ratio | 2.91 | 3.08 | 3.11 | 3.17 | 3.06 |
| Debt Service Coverage Ratio | 16.18 | 17.81 | 20.85 | 26.38 | 26.14 |
| Interest Coverage Ratio | 3.53 | 3.49 | 4.84 | 11.41 | 12.64 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | -0.00 |
| Interest Debt Per Share | 41.07 | 45.26 | 47.55 | 39.25 | 46.13 |
| Net Debt to EBITDA | 2.82 | 2.49 | 2.56 | 1.80 | 1.62 |
| Profitability Margins | |||||
| Gross Profit Margin | 10.36% | 15.06% | 14.91% | 15.46% | 15.90% |
| EBIT Margin | 1.57% | 1.67% | 2.13% | 3.60% | 3.87% |
| EBITDA Margin | 7.50% | 8.11% | 8.15% | 8.94% | 8.75% |
| Operating Profit Margin | 1.57% | 1.50% | 1.77% | 3.60% | 3.89% |
| Pretax Profit Margin | 0.57% | 1.24% | 1.76% | 3.29% | 3.58% |
| Net Profit Margin | 0.46% | 0.99% | 1.39% | 2.66% | 2.88% |
| Continuous Operations Profit Margin | 0.46% | 0.99% | 1.39% | 2.65% | 2.87% |
| Net Income Per EBT | 80.52% | 79.94% | 79.18% | 80.89% | 80.48% |
| EBT Per EBIT | 36.34% | 82.99% | 99.39% | 91.49% | 91.91% |
| Return on Assets (ROA) | 0.63% | 1.36% | 1.97% | 3.96% | 4.12% |
| Return on Equity (ROE) | 1.84% | 4.19% | 6.12% | 12.55% | 12.61% |
| Return on Capital Employed (ROCE) | 3.23% | 3.12% | 3.76% | 8.44% | 8.95% |
| Return on Invested Capital (ROIC) | 2.33% | 2.24% | 2.69% | 6.18% | 6.56% |
| Return on Tangible Assets | 0.63% | 1.36% | 1.97% | 3.97% | 4.13% |
| Earnings Yield | 3.04% | 5.35% | 6.12% | 9.70% | 10.19% |
| Efficiency Ratios | |||||
| Receivables Turnover | 216.85 | 233.54 | 0.00 | 0.00 | 0.00 |
| Payables Turnover | 7.83 | 6.75 | 7.04 | 6.16 | 5.66 |
| Inventory Turnover | 6.48 | 6.45 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 2.57 | 2.57 | 2.59 | 2.83 | 2.91 |
| Asset Turnover | 1.38 | 1.37 | 1.41 | 1.49 | 1.43 |
| Working Capital Turnover Ratio | -29.14 | -28.71 | -29.80 | -53.06 | -66.96 |
| Cash Conversion Cycle | 11.40 | 4.06 | -51.85 | -59.28 | -64.54 |
| Days of Sales Outstanding | 1.68 | 1.56 | 0.00 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 56.35 | 56.58 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 46.63 | 54.08 | 51.85 | 59.28 | 64.54 |
| Operating Cycle | 58.03 | 58.14 | 0.00 | 0.00 | 0.00 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 7.42 | 12.33 | 9.06 | 14.39 | 23.35 |
| Free Cash Flow Per Share | 6.79 | 11.65 | 8.17 | 12.75 | 21.04 |
| Dividend Paid and CapEx Coverage Ratio | 3.49 | 4.28 | 1.85 | 2.44 | 5.17 |
| Capital Expenditure Coverage Ratio | 11.82 | 18.16 | 10.21 | 8.75 | 10.12 |
| Operating Cash Flow Coverage Ratio | 0.18 | 0.28 | 0.19 | 0.37 | 0.51 |
| Operating Cash Flow to Sales Ratio | 0.05 | 0.08 | 0.05 | 0.09 | 0.12 |
| Free Cash Flow Yield | 29.73% | 38.65% | 20.92% | 28.84% | 38.30% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 32.64 | 18.73 | 16.34 | 10.30 | 9.81 |
| Price-to-Sales (P/S) Ratio | 0.15 | 0.19 | 0.23 | 0.27 | 0.28 |
| Price-to-Book (P/B) Ratio | 0.61 | 0.78 | 1.00 | 1.29 | 1.24 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 3.36 | 2.59 | 4.78 | 3.47 | 2.61 |
| Price-to-Operating Cash Flow Ratio | 3.08 | 2.44 | 4.31 | 3.07 | 2.35 |
| Price-to-Earnings Growth (PEG) Ratio | -0.58 | -0.57 | -0.37 | -0.44 | 0.09 |
| Enterprise Value Multiple | 4.83 | 4.78 | 5.35 | 4.87 | 4.85 |
| Enterprise Value | 6.41B | 7.36B | 8.72B | 9.70B | 9.63B |
| EV to EBITDA | 4.83 | 4.78 | 5.35 | 4.87 | 4.85 |
| EV to Sales | 0.36 | 0.39 | 0.44 | 0.44 | 0.42 |
| EV to Free Cash Flow | 8.08 | 5.40 | 9.16 | 5.50 | 3.92 |
| EV to Operating Cash Flow | 7.40 | 5.11 | 8.26 | 4.88 | 3.53 |
| Tangible Book Value Per Share | 37.55 | 38.44 | 38.95 | 34.02 | 44.24 |
| Shareholders’ Equity Per Share | 37.74 | 38.49 | 39.05 | 34.18 | 44.39 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.20 | 0.21 | 0.19 | 0.20 |
| Revenue Per Share | 151.34 | 162.55 | 171.36 | 161.18 | 194.44 |
| Net Income Per Share | 0.70 | 1.61 | 2.39 | 4.29 | 5.60 |
| Tax Burden | 0.81 | 0.80 | 0.79 | 0.81 | 0.80 |
| Interest Burden | 0.36 | 0.74 | 0.83 | 0.91 | 0.92 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.14 | 0.14 | 0.13 | 0.12 | 0.12 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 10.68 | 6.11 | 3.79 | 2.71 | 3.36 |
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