C Sun Mfg. Ltd.(TW:2467)
NT$322.50+7.00 (+2.22%)
TW:2467
C Sun Mfg. Ltd. financials statements
NT$322.50
At close:+7.00 (+2.22%)
C Sun Mfg. Ltd. (2467) Ratios
C Sun Mfg. Ltd. Ratios
TW:2467's free cash flow for Q3 2026 was NT$770.48M. For the 2026 fiscal year, TW:2467's free cash flow was decreased by NT$-194.14M and operating cash flow was NT$964.62M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.34 | 1.99 | 1.61 | 1.55 | 1.53 |
| Quick Ratio | 0.88 | 1.65 | 1.37 | 1.28 | 1.16 |
| Cash Ratio | 0.37 | 0.61 | 0.49 | 0.39 | 0.34 |
| Solvency Ratio | 0.11 | 0.14 | 0.12 | 0.17 | 0.17 |
| Operating Cash Flow Ratio | 0.21 | 0.28 | 0.33 | 0.17 | 0.12 |
| Short-Term Operating Cash Flow Coverage | 0.88 | 1.16 | 0.96 | 0.59 | 0.49 |
| Net Current Asset Value | NT$ -1.52B | NT$ 729.57M | NT$ 157.28M | NT$ 723.88M | NT$ 514.63M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.26 | 0.24 | 0.28 | 0.22 | 0.21 |
| Debt-to-Equity Ratio | 0.60 | 0.54 | 0.72 | 0.57 | 0.55 |
| Debt-to-Capital Ratio | 0.38 | 0.35 | 0.42 | 0.36 | 0.36 |
| Long-Term Debt-to-Capital Ratio | 0.29 | 0.27 | 0.27 | 0.19 | 0.21 |
| Financial Leverage Ratio | 2.34 | 2.22 | 2.59 | 2.57 | 2.59 |
| Debt Service Coverage Ratio | 0.57 | 0.95 | 0.60 | 0.84 | 0.99 |
| Interest Coverage Ratio | 13.14 | 12.24 | 11.94 | 32.28 | 53.61 |
| Debt to Market Cap | 0.10 | 0.08 | 0.21 | 0.27 | 0.19 |
| Interest Debt Per Share | 26.44 | 17.80 | 14.47 | 11.82 | 10.09 |
| Net Debt to EBITDA | 2.12 | 0.69 | 1.13 | 0.42 | 0.52 |
| Profitability Margins | |||||
| Gross Profit Margin | 43.32% | 41.16% | 41.54% | 35.55% | 33.93% |
| EBIT Margin | 14.47% | 18.88% | 17.04% | 18.48% | 15.58% |
| EBITDA Margin | 15.95% | 20.54% | 19.21% | 19.98% | 16.96% |
| Operating Profit Margin | 14.47% | 13.26% | 11.11% | 18.73% | 15.49% |
| Pretax Profit Margin | 18.46% | 20.33% | 16.11% | 17.90% | 15.29% |
| Net Profit Margin | 13.61% | 14.93% | 13.41% | 13.40% | 11.54% |
| Continuous Operations Profit Margin | 14.63% | 15.70% | 14.62% | 12.17% | 11.08% |
| Net Income Per EBT | 73.72% | 73.42% | 83.27% | 74.83% | 75.46% |
| EBT Per EBIT | 127.56% | 153.29% | 145.04% | 95.56% | 98.68% |
| Return on Assets (ROA) | 5.42% | 6.68% | 6.08% | 8.78% | 9.00% |
| Return on Equity (ROE) | 12.70% | 14.81% | 15.74% | 22.53% | 23.35% |
| Return on Capital Employed (ROCE) | 8.61% | 8.38% | 7.97% | 21.46% | 21.13% |
| Return on Invested Capital (ROIC) | 6.09% | 5.88% | 5.99% | 14.28% | 14.50% |
| Return on Tangible Assets | 5.44% | 6.71% | 6.11% | 8.84% | 9.05% |
| Earnings Yield | 2.20% | 2.33% | 4.58% | 10.68% | 8.35% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.01 | 2.57 | 2.08 | 2.20 | 2.72 |
| Payables Turnover | 2.26 | 2.70 | 2.72 | 4.19 | 4.13 |
| Inventory Turnover | 1.46 | 2.65 | 2.95 | 3.64 | 3.28 |
| Fixed Asset Turnover | 2.05 | 4.27 | 4.29 | 6.09 | 6.75 |
| Asset Turnover | 0.40 | 0.45 | 0.45 | 0.66 | 0.78 |
| Working Capital Turnover Ratio | 2.52 | 1.97 | 1.95 | 2.99 | 3.62 |
| Cash Conversion Cycle | 208.71 | 145.02 | 165.44 | 179.43 | 157.11 |
| Days of Sales Outstanding | 121.10 | 142.27 | 175.81 | 166.16 | 134.29 |
| Days of Inventory Outstanding | 249.30 | 137.83 | 123.72 | 100.33 | 111.17 |
| Days of Payables Outstanding | 161.70 | 135.08 | 134.08 | 87.06 | 88.36 |
| Operating Cycle | 370.40 | 280.10 | 299.52 | 266.49 | 245.47 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 7.18 | 5.83 | 6.34 | 3.91 | 2.48 |
| Free Cash Flow Per Share | -5.29 | 3.61 | 6.15 | 3.30 | 1.58 |
| Dividend Paid and CapEx Coverage Ratio | 0.41 | 1.12 | 1.66 | 1.11 | 0.76 |
| Capital Expenditure Coverage Ratio | 0.58 | 2.62 | 33.65 | 6.41 | 2.76 |
| Operating Cash Flow Coverage Ratio | 0.28 | 0.33 | 0.44 | 0.34 | 0.25 |
| Operating Cash Flow to Sales Ratio | 0.18 | 0.18 | 0.27 | 0.11 | 0.07 |
| Free Cash Flow Yield | -2.11% | 1.75% | 9.02% | 7.67% | 3.13% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 45.55 | 43.11 | 21.86 | 9.37 | 11.99 |
| Price-to-Sales (P/S) Ratio | 6.20 | 6.42 | 2.93 | 1.25 | 1.38 |
| Price-to-Book (P/B) Ratio | 5.78 | 6.37 | 3.44 | 2.11 | 2.80 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -47.31 | 57.24 | 11.08 | 13.04 | 31.93 |
| Price-to-Operating Cash Flow Ratio | 34.89 | 35.39 | 10.75 | 11.00 | 20.36 |
| Price-to-Earnings Growth (PEG) Ratio | 3.07 | 0.81 | -0.68 | 1.07 | 0.24 |
| Enterprise Value Multiple | 40.99 | 31.94 | 16.39 | 6.70 | 8.67 |
| Enterprise Value | 39.88B | 31.61B | 11.41B | 7.18B | 8.41B |
| EV to EBITDA | 40.99 | 31.94 | 16.39 | 6.70 | 8.67 |
| EV to Sales | 6.54 | 6.56 | 3.15 | 1.34 | 1.47 |
| EV to Free Cash Flow | -49.89 | 58.51 | 11.90 | 13.91 | 33.95 |
| EV to Operating Cash Flow | 36.79 | 36.17 | 11.55 | 11.74 | 21.65 |
| Tangible Book Value Per Share | 45.92 | 34.74 | 21.62 | 21.88 | 19.20 |
| Shareholders’ Equity Per Share | 43.31 | 32.43 | 19.83 | 20.37 | 18.08 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.23 | 0.09 | 0.19 | 0.18 |
| Revenue Per Share | 40.41 | 32.17 | 23.27 | 34.27 | 36.59 |
| Net Income Per Share | 5.50 | 4.80 | 3.12 | 4.59 | 4.22 |
| Tax Burden | 0.74 | 0.73 | 0.83 | 0.75 | 0.75 |
| Interest Burden | 1.28 | 1.08 | 0.95 | 0.97 | 0.98 |
| Research & Development to Revenue | 0.09 | 0.08 | 0.09 | 0.06 | 0.06 |
| SG&A to Revenue | 0.20 | 0.20 | 0.21 | 0.16 | 0.15 |
| Stock-Based Compensation to Revenue | 0.00 | 0.03 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.31 | 0.89 | 2.03 | 0.64 | 0.44 |
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