Gem Terminal Industries Co., Ltd.(TW:2460)
NT$27.65+1.15 (+6.76%)
TW:2460
Gem Terminal Industries Co., Ltd. financials statements
NT$27.65
At close:+1.15 (+6.76%)
Gem Terminal Industries Co., Ltd. (2460) Ratios
Gem Terminal Industries Co., Ltd. Ratios
TW:2460's free cash flow for Q2 2026 was NT$108.74M. For the 2026 fiscal year, TW:2460's free cash flow was decreased by NT$-41.98M and operating cash flow was NT$150.72M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.96 | 1.18 | 1.28 | 1.70 | 1.44 |
| Quick Ratio | 0.68 | 0.84 | 0.88 | 1.21 | 0.98 |
| Cash Ratio | 0.17 | 0.29 | 0.40 | 0.68 | 0.44 |
| Solvency Ratio | -0.07 | 0.00 | 0.02 | 0.06 | 0.15 |
| Operating Cash Flow Ratio | 0.04 | -0.03 | 0.04 | 0.40 | 0.00 |
| Short-Term Operating Cash Flow Coverage | 0.05 | -0.04 | 0.08 | 0.51 | 0.00 |
| Net Current Asset Value | NT$ -623.17M | NT$ -227.20M | NT$ 69.62M | NT$ 426.68M | NT$ 665.40M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.55 | 0.55 | 0.38 | 0.44 | 0.44 |
| Debt-to-Equity Ratio | 1.82 | 1.50 | 0.97 | 0.91 | 1.03 |
| Debt-to-Capital Ratio | 0.65 | 0.60 | 0.49 | 0.48 | 0.51 |
| Long-Term Debt-to-Capital Ratio | 0.24 | 0.26 | 0.23 | 0.24 | 0.15 |
| Financial Leverage Ratio | 3.29 | 2.72 | 2.54 | 2.08 | 2.34 |
| Debt Service Coverage Ratio | -0.09 | 0.03 | 0.07 | 0.14 | 0.26 |
| Interest Coverage Ratio | -6.26 | -2.87 | -6.61 | -2.75 | 9.81 |
| Debt to Market Cap | 0.82 | 0.77 | 0.43 | 0.78 | 0.47 |
| Interest Debt Per Share | 16.87 | 18.18 | 12.59 | 12.96 | 15.20 |
| Net Debt to EBITDA | -11.72 | 26.03 | 319.57 | 7.76 | 1.92 |
| Profitability Margins | |||||
| Gross Profit Margin | -1.55% | 5.87% | 2.93% | 3.52% | 19.69% |
| EBIT Margin | -13.73% | -4.99% | -9.05% | -4.51% | 9.89% |
| EBITDA Margin | -6.03% | 2.62% | 0.12% | 4.15% | 15.58% |
| Operating Profit Margin | -13.73% | -5.73% | -10.31% | -4.56% | 9.95% |
| Pretax Profit Margin | -15.32% | -6.99% | -10.61% | -6.17% | 8.88% |
| Net Profit Margin | -15.79% | -7.22% | -6.70% | -3.58% | 5.63% |
| Continuous Operations Profit Margin | -15.79% | -7.22% | -6.70% | -3.58% | 5.63% |
| Net Income Per EBT | 103.02% | 103.28% | 63.10% | 58.00% | 63.47% |
| EBT Per EBIT | 111.64% | 121.97% | 102.88% | 135.34% | 89.22% |
| Return on Assets (ROA) | -10.07% | -4.30% | -3.25% | -2.14% | 4.32% |
| Return on Equity (ROE) | -33.18% | -11.68% | -8.24% | -4.46% | 10.11% |
| Return on Capital Employed (ROCE) | -21.53% | -6.81% | -9.69% | -4.24% | 14.68% |
| Return on Invested Capital (ROIC) | -10.12% | -3.70% | -4.04% | -1.71% | 5.49% |
| Return on Tangible Assets | -10.07% | -4.30% | -3.25% | -2.15% | 4.37% |
| Earnings Yield | -14.92% | -5.98% | -3.64% | -3.82% | 4.61% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.82 | 2.86 | 2.70 | 3.51 | 3.26 |
| Payables Turnover | 7.09 | 12.76 | 2.59 | 13.38 | 8.05 |
| Inventory Turnover | 3.80 | 3.31 | 2.41 | 3.30 | 2.82 |
| Fixed Asset Turnover | 1.66 | 1.62 | 1.44 | 1.65 | 2.64 |
| Asset Turnover | 0.64 | 0.60 | 0.48 | 0.60 | 0.77 |
| Working Capital Turnover Ratio | 17.00 | 5.30 | 2.68 | 2.41 | 3.87 |
| Cash Conversion Cycle | 174.11 | 209.25 | 145.38 | 187.34 | 196.06 |
| Days of Sales Outstanding | 129.49 | 127.53 | 135.27 | 103.96 | 112.01 |
| Days of Inventory Outstanding | 96.07 | 110.31 | 151.22 | 110.66 | 129.38 |
| Days of Payables Outstanding | 51.45 | 28.59 | 141.11 | 27.28 | 45.33 |
| Operating Cycle | 225.55 | 237.84 | 286.49 | 214.62 | 241.39 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.71 | -0.51 | 0.66 | 4.13 | 0.04 |
| Free Cash Flow Per Share | -0.59 | -3.02 | -1.35 | 2.20 | -1.07 |
| Dividend Paid and CapEx Coverage Ratio | 0.55 | -0.20 | 0.33 | 1.86 | 0.04 |
| Capital Expenditure Coverage Ratio | 0.55 | -0.20 | 0.33 | 2.14 | 0.04 |
| Operating Cash Flow Coverage Ratio | 0.04 | -0.03 | 0.05 | 0.33 | 0.00 |
| Operating Cash Flow to Sales Ratio | 0.04 | -0.03 | 0.04 | 0.24 | 0.00 |
| Free Cash Flow Yield | -2.91% | -13.02% | -4.67% | 13.56% | -3.35% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -6.70 | -16.69 | -27.48 | -26.21 | 21.63 |
| Price-to-Sales (P/S) Ratio | 1.06 | 1.21 | 1.84 | 0.94 | 1.22 |
| Price-to-Book (P/B) Ratio | 2.22 | 1.95 | 2.26 | 1.17 | 2.19 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -34.33 | -7.68 | -21.42 | 7.37 | -29.83 |
| Price-to-Operating Cash Flow Ratio | 28.21 | -45.38 | 43.61 | 3.94 | 818.43 |
| Price-to-Earnings Growth (PEG) Ratio | -0.06 | -0.52 | -0.40 | 0.18 | -0.03 |
| Enterprise Value Multiple | -29.27 | 72.07 | 1843.52 | 30.29 | 9.77 |
| Enterprise Value | 5.60B | 6.02B | 5.76B | 3.62B | 6.57B |
| EV to EBITDA | -29.27 | 72.07 | 1843.52 | 30.29 | 9.77 |
| EV to Sales | 1.76 | 1.89 | 2.23 | 1.26 | 1.52 |
| EV to Free Cash Flow | -57.27 | -12.02 | -25.92 | 9.91 | -37.14 |
| EV to Operating Cash Flow | 47.06 | -71.04 | 52.76 | 5.29 | 1019.07 |
| Tangible Book Value Per Share | 9.04 | 11.88 | 12.75 | 13.85 | 14.13 |
| Shareholders’ Equity Per Share | 9.04 | 11.88 | 12.75 | 13.95 | 14.50 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.03 | -0.03 | 0.37 | 0.42 | 0.37 |
| Revenue Per Share | 19.00 | 19.22 | 15.68 | 17.37 | 26.01 |
| Net Income Per Share | -3.00 | -1.39 | -1.05 | -0.62 | 1.47 |
| Tax Burden | 1.03 | 1.03 | 0.63 | 0.58 | 0.63 |
| Interest Burden | 1.12 | 1.40 | 1.17 | 1.37 | 0.90 |
| Research & Development to Revenue | 0.01 | 0.00 | 0.00 | 0.01 | 0.00 |
| SG&A to Revenue | 0.13 | 0.11 | 0.13 | 0.11 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.24 | 0.38 | -0.63 | -3.85 | 0.02 |
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