New Asia Construction & Development Corp.(TW:2516)
NT$16.50+0.10 (+0.61%)
TW:2516
New Asia Construction & Development Corp. financials statements
NT$16.50
At close:+0.10 (+0.61%)
New Asia Construction & Development Corp. (2516) Ratios
New Asia Construction & Development Corp. Ratios
TW:2516's free cash flow for Q2 2026 was NT$31.09M. For the 2026 fiscal year, TW:2516's free cash flow was decreased by NT$-494.00K and operating cash flow was NT$31.59M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.10 | 1.05 | 1.00 | 0.96 | 1.07 |
| Quick Ratio | 1.03 | 0.98 | 1.01 | 0.96 | 1.07 |
| Cash Ratio | 0.39 | 0.29 | 0.31 | 0.26 | 0.42 |
| Solvency Ratio | 0.06 | 0.05 | 0.04 | -0.15 | 0.04 |
| Operating Cash Flow Ratio | 0.20 | -0.04 | 0.13 | -0.09 | -0.15 |
| Short-Term Operating Cash Flow Coverage | 2.12 | -0.22 | 0.79 | -0.43 | -0.51 |
| Net Current Asset Value | NT$ 429.61M | NT$ 147.38M | NT$ -112.26M | NT$ -331.66M | NT$ 231.19M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.08 | 0.14 | 0.13 | 0.18 | 0.22 |
| Debt-to-Equity Ratio | 0.29 | 0.59 | 0.58 | 0.81 | 0.72 |
| Debt-to-Capital Ratio | 0.23 | 0.37 | 0.37 | 0.45 | 0.42 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 3.89 | 4.11 | 4.39 | 4.61 | 3.32 |
| Debt Service Coverage Ratio | 0.49 | 0.30 | 0.29 | -0.66 | 0.13 |
| Interest Coverage Ratio | 12.19 | 6.84 | 6.58 | -32.20 | 2.08 |
| Debt to Market Cap | 0.17 | 0.34 | 0.27 | 0.91 | 0.84 |
| Interest Debt Per Share | 2.76 | 4.76 | 4.06 | 4.97 | 5.90 |
| Net Debt to EBITDA | -5.97 | -1.69 | -2.33 | 0.18 | -2.61 |
| Profitability Margins | |||||
| Gross Profit Margin | 4.01% | 3.62% | 3.61% | -8.69% | 2.47% |
| EBIT Margin | 2.87% | 2.55% | 2.71% | -10.96% | 1.50% |
| EBITDA Margin | 2.71% | 3.17% | 3.40% | -10.22% | 2.07% |
| Operating Profit Margin | 2.17% | 1.71% | 1.74% | -10.91% | 0.72% |
| Pretax Profit Margin | 2.70% | 2.30% | 2.45% | -11.25% | 1.46% |
| Net Profit Margin | 2.68% | 2.27% | 2.02% | -11.28% | 1.46% |
| Continuous Operations Profit Margin | 2.68% | 2.27% | 2.02% | -11.28% | 1.46% |
| Net Income Per EBT | 99.42% | 98.88% | 82.64% | 100.26% | 99.51% |
| EBT Per EBIT | 124.13% | 134.75% | 140.37% | 103.11% | 203.67% |
| Return on Assets (ROA) | 3.48% | 3.00% | 2.59% | -12.30% | 1.95% |
| Return on Equity (ROE) | 13.52% | 12.33% | 11.37% | -56.75% | 6.46% |
| Return on Capital Employed (ROCE) | 10.30% | 8.64% | 9.12% | -50.34% | 3.10% |
| Return on Invested Capital (ROIC) | 8.08% | 5.54% | 4.91% | -29.22% | 1.83% |
| Return on Tangible Assets | 3.48% | 3.00% | 2.59% | -12.30% | 1.95% |
| Earnings Yield | 8.28% | 7.52% | 5.43% | -68.34% | 7.72% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.72 | 3.47 | 3.56 | 2.88 | 4.40 |
| Payables Turnover | 2.17 | 2.57 | 2.69 | 2.76 | 3.39 |
| Inventory Turnover | 24.07 | 23.38 | -199.38 | -3801.54 | -765.99 |
| Fixed Asset Turnover | 15.10 | 13.60 | 12.66 | 9.65 | 11.71 |
| Asset Turnover | 1.30 | 1.32 | 1.28 | 1.09 | 1.34 |
| Working Capital Turnover Ratio | 24.84 | 69.81 | -83.99 | 188.63 | 45.02 |
| Cash Conversion Cycle | -54.61 | -21.30 | -35.30 | -5.48 | -25.14 |
| Days of Sales Outstanding | 98.11 | 105.32 | 102.42 | 126.71 | 82.91 |
| Days of Inventory Outstanding | 15.17 | 15.61 | -1.83 | -0.10 | -0.48 |
| Days of Payables Outstanding | 167.89 | 142.23 | 135.89 | 132.09 | 107.57 |
| Operating Cycle | 113.28 | 120.93 | 100.59 | 126.62 | 82.43 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 5.23 | -0.97 | 3.00 | -1.95 | -2.84 |
| Free Cash Flow Per Share | 5.17 | -1.05 | 2.96 | -2.00 | -2.86 |
| Dividend Paid and CapEx Coverage Ratio | 86.46 | -11.59 | 64.28 | -35.60 | -139.04 |
| Capital Expenditure Coverage Ratio | 86.46 | -11.59 | 64.28 | -35.60 | -139.04 |
| Operating Cash Flow Coverage Ratio | 1.95 | -0.21 | 0.76 | -0.40 | -0.49 |
| Operating Cash Flow to Sales Ratio | 0.11 | -0.02 | 0.08 | -0.06 | -0.08 |
| Free Cash Flow Yield | 34.80% | -8.17% | 20.83% | -40.10% | -42.66% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 12.07 | 13.25 | 18.44 | -1.46 | 12.90 |
| Price-to-Sales (P/S) Ratio | 0.32 | 0.30 | 0.37 | 0.17 | 0.19 |
| Price-to-Book (P/B) Ratio | 1.63 | 1.64 | 2.10 | 0.83 | 0.84 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 2.87 | -12.24 | 4.80 | -2.49 | -2.34 |
| Price-to-Operating Cash Flow Ratio | 2.84 | -13.30 | 4.73 | -2.56 | -2.36 |
| Price-to-Earnings Growth (PEG) Ratio | 0.45 | 0.51 | -0.15 | 0.00 | -0.11 |
| Enterprise Value Multiple | 5.97 | 7.85 | 8.63 | -1.44 | 6.48 |
| Enterprise Value | 1.67B | 2.39B | 2.53B | 1.01B | 1.08B |
| EV to EBITDA | 5.97 | 7.85 | 8.63 | -1.44 | 6.48 |
| EV to Sales | 0.16 | 0.25 | 0.29 | 0.15 | 0.13 |
| EV to Free Cash Flow | 1.44 | -10.08 | 3.78 | -2.22 | -1.67 |
| EV to Operating Cash Flow | 1.42 | -10.95 | 3.72 | -2.28 | -1.68 |
| Tangible Book Value Per Share | 9.09 | 7.83 | 6.77 | 6.02 | 8.02 |
| Shareholders’ Equity Per Share | 9.10 | 7.84 | 6.78 | 6.02 | 8.02 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.01 | 0.01 | 0.17 | -0.00 | 0.00 |
| Revenue Per Share | 45.88 | 42.54 | 38.14 | 30.30 | 35.54 |
| Net Income Per Share | 1.23 | 0.97 | 0.77 | -3.42 | 0.52 |
| Tax Burden | 0.99 | 0.99 | 0.83 | 1.00 | 1.00 |
| Interest Burden | 0.94 | 0.90 | 0.90 | 1.03 | 0.98 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 4.23 | -0.99 | 3.22 | 0.57 | -6.03 |
Currency in TWD
