Kuo Yang Construction Co., Ltd.(TW:2505)
NT$17.35+0.05 (+0.29%)
TW:2505
Kuo Yang Construction Co., Ltd. financials statements
NT$17.35
At close:+0.05 (+0.29%)
Kuo Yang Construction Co., Ltd. (2505) Ratios
Kuo Yang Construction Co., Ltd. Ratios
TW:2505's free cash flow for Q2 2026 was NT$-389.68M. For the 2026 fiscal year, TW:2505's free cash flow was decreased by NT$-161.00K and operating cash flow was NT$-389.52M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.73 | 1.62 | 1.94 | 2.05 | 1.90 |
| Quick Ratio | 0.42 | 0.35 | 0.41 | 0.42 | 0.57 |
| Cash Ratio | 0.22 | 0.19 | 0.25 | 0.31 | 0.33 |
| Solvency Ratio | 0.08 | 0.02 | 0.04 | 0.07 | 0.13 |
| Operating Cash Flow Ratio | 0.14 | -0.11 | -0.07 | -0.10 | 0.07 |
| Short-Term Operating Cash Flow Coverage | 0.20 | -0.14 | -0.09 | -0.12 | 0.10 |
| Net Current Asset Value | NT$ 8.32B | NT$ 7.28B | NT$ 7.81B | NT$ 7.48B | NT$ 7.16B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.36 | 0.42 | 0.37 | 0.36 | 0.35 |
| Debt-to-Equity Ratio | 0.75 | 0.92 | 0.68 | 0.64 | 0.66 |
| Debt-to-Capital Ratio | 0.43 | 0.48 | 0.40 | 0.39 | 0.40 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.08 | 2.21 | 1.84 | 1.76 | 1.88 |
| Debt Service Coverage Ratio | 0.12 | 0.03 | 0.02 | 0.09 | 0.18 |
| Interest Coverage Ratio | 12.30 | -1.64 | 0.54 | 19.13 | 25.97 |
| Debt to Market Cap | 1.05 | 1.06 | 0.77 | 0.88 | 0.62 |
| Interest Debt Per Share | 21.54 | 24.86 | 18.13 | 16.16 | 16.23 |
| Net Debt to EBITDA | 5.30 | 24.06 | 31.98 | 6.33 | 2.78 |
| Profitability Margins | |||||
| Gross Profit Margin | 28.30% | 39.07% | 39.64% | 19.85% | 26.58% |
| EBIT Margin | 23.29% | 40.53% | 15.81% | 14.77% | 23.66% |
| EBITDA Margin | 23.94% | 48.61% | 20.22% | 15.54% | 24.25% |
| Operating Profit Margin | 17.49% | -8.05% | 1.46% | 14.77% | 23.66% |
| Pretax Profit Margin | 21.87% | 35.62% | 45.37% | 13.99% | 22.75% |
| Net Profit Margin | 20.63% | 32.52% | 41.36% | 12.29% | 19.17% |
| Continuous Operations Profit Margin | 20.63% | 33.75% | 41.45% | 7.38% | 15.16% |
| Net Income Per EBT | 94.33% | 91.29% | 91.16% | 87.81% | 84.26% |
| EBT Per EBIT | 125.04% | -442.37% | 3108.63% | 94.77% | 96.15% |
| Return on Assets (ROA) | 3.97% | 0.88% | 1.64% | 2.90% | 5.66% |
| Return on Equity (ROE) | 8.28% | 1.95% | 3.01% | 5.11% | 10.64% |
| Return on Capital Employed (ROCE) | 6.83% | -0.47% | 0.11% | 6.06% | 13.02% |
| Return on Invested Capital (ROIC) | 3.75% | -0.24% | 0.06% | 3.28% | 6.75% |
| Return on Tangible Assets | 3.97% | 0.88% | 1.64% | 2.90% | 6.08% |
| Earnings Yield | 11.85% | 2.27% | 3.40% | 7.12% | 10.55% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.37 | 2.41 | 3.26 | 28.00 | 6.08 |
| Payables Turnover | 4.27 | 0.90 | 3.48 | 14.12 | 9.54 |
| Inventory Turnover | 0.21 | 0.02 | 0.03 | 0.27 | 0.35 |
| Fixed Asset Turnover | 18.64 | 2.53 | 6.72 | 34.75 | 36.51 |
| Asset Turnover | 0.19 | 0.03 | 0.04 | 0.24 | 0.30 |
| Working Capital Turnover Ratio | 0.55 | 0.08 | 0.10 | 0.54 | 0.73 |
| Cash Conversion Cycle | 1724.58 | 14801.69 | 10504.69 | 1329.88 | 1055.80 |
| Days of Sales Outstanding | 49.54 | 151.26 | 112.07 | 13.04 | 59.99 |
| Days of Inventory Outstanding | 1760.45 | 15055.06 | 10497.48 | 1342.70 | 1034.07 |
| Days of Payables Outstanding | 85.40 | 404.62 | 104.85 | 25.86 | 38.26 |
| Operating Cycle | 1809.98 | 15206.32 | 10609.55 | 1355.73 | 1094.05 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.12 | -3.43 | -1.60 | -1.95 | 1.52 |
| Free Cash Flow Per Share | 4.06 | -3.48 | -1.63 | -1.95 | 1.52 |
| Dividend Paid and CapEx Coverage Ratio | 66.44 | -7.53 | -58.19 | -376.21 | 0.76 |
| Capital Expenditure Coverage Ratio | 66.44 | -64.29 | -58.19 | -376.21 | 5362.25 |
| Operating Cash Flow Coverage Ratio | 0.19 | -0.14 | -0.09 | -0.12 | 0.09 |
| Operating Cash Flow to Sales Ratio | 0.36 | -2.13 | -0.83 | -0.19 | 0.11 |
| Free Cash Flow Yield | 20.29% | -15.14% | -6.93% | -10.88% | 6.22% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 8.44 | 44.23 | 29.38 | 14.02 | 9.50 |
| Price-to-Sales (P/S) Ratio | 1.74 | 14.31 | 12.15 | 1.72 | 1.82 |
| Price-to-Book (P/B) Ratio | 0.70 | 0.86 | 0.88 | 0.72 | 1.01 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.93 | -6.60 | -14.43 | -9.19 | 16.07 |
| Price-to-Operating Cash Flow Ratio | 4.86 | -6.71 | -14.68 | -9.22 | 16.08 |
| Price-to-Earnings Growth (PEG) Ratio | 0.02 | -1.26 | -0.78 | -0.28 | -0.12 |
| Enterprise Value Multiple | 12.57 | 53.49 | 92.06 | 17.43 | 10.28 |
| Enterprise Value | 13.15B | 15.80B | 13.69B | 10.71B | 12.77B |
| EV to EBITDA | 12.57 | 53.49 | 92.06 | 17.43 | 10.28 |
| EV to Sales | 3.01 | 26.00 | 18.62 | 2.71 | 2.49 |
| EV to Free Cash Flow | 8.52 | -12.01 | -22.12 | -14.43 | 22.05 |
| EV to Operating Cash Flow | 8.39 | -12.19 | -22.50 | -14.47 | 22.05 |
| Tangible Book Value Per Share | 29.08 | 27.19 | 26.84 | 25.30 | 22.16 |
| Shareholders’ Equity Per Share | 28.63 | 26.87 | 26.56 | 25.03 | 24.29 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.06 | 0.05 | 0.09 | 0.12 | 0.16 |
| Revenue Per Share | 11.49 | 1.61 | 1.93 | 10.41 | 13.48 |
| Net Income Per Share | 2.37 | 0.52 | 0.80 | 1.28 | 2.58 |
| Tax Burden | 0.94 | 0.91 | 0.91 | 0.88 | 0.84 |
| Interest Burden | 0.94 | 0.88 | 2.87 | 0.95 | 0.96 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.11 | 0.47 | 0.38 | 0.13 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.64 | -5.99 | -1.82 | -1.34 | 0.50 |
Currency in TWD
