Hung Ching Development & Construction Co. Ltd(TW:2527)
NT$42.55-0.30 (-0.70%)
TW:2527
Hung Ching Development & Construction Co. Ltd financials statements
NT$42.55
At close:-0.30 (-0.70%)
Hung Ching Development & Construction Co. Ltd (2527) Ratios
Hung Ching Development & Construction Co. Ltd Ratios
TW:2527's free cash flow for Q2 2026 was NT$-758.66M. For the 2026 fiscal year, TW:2527's free cash flow was increased by NT$0.00 and operating cash flow was NT$-758.66M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.32 | 1.28 | 1.26 | 1.29 | 1.52 |
| Quick Ratio | 0.39 | 0.46 | 0.20 | 0.08 | 0.09 |
| Cash Ratio | 0.11 | 0.11 | 0.05 | 0.04 | 0.07 |
| Solvency Ratio | 0.03 | 0.10 | 0.04 | 0.04 | 0.24 |
| Operating Cash Flow Ratio | -0.08 | 0.30 | -0.21 | -0.34 | 0.26 |
| Short-Term Operating Cash Flow Coverage | -0.10 | 0.34 | -0.23 | -0.38 | 0.32 |
| Net Current Asset Value | NT$ 448.29M | NT$ 1.50B | NT$ 517.65M | NT$ 536.00M | NT$ 958.49M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.41 | 0.45 | 0.54 | 0.47 | 0.35 |
| Debt-to-Equity Ratio | 0.79 | 0.91 | 1.32 | 1.00 | 0.60 |
| Debt-to-Capital Ratio | 0.44 | 0.48 | 0.57 | 0.50 | 0.38 |
| Long-Term Debt-to-Capital Ratio | 0.17 | 0.11 | 0.20 | 0.17 | 0.15 |
| Financial Leverage Ratio | 1.92 | 2.03 | 2.45 | 2.13 | 1.74 |
| Debt Service Coverage Ratio | 0.01 | 0.15 | 0.03 | 0.03 | 0.38 |
| Interest Coverage Ratio | 0.06 | 4.38 | 2.10 | 4.73 | 21.07 |
| Debt to Market Cap | 1.95 | 1.24 | 2.08 | 1.71 | 0.76 |
| Interest Debt Per Share | 57.83 | 48.14 | 58.13 | 35.78 | 24.14 |
| Net Debt to EBITDA | 76.01 | 6.12 | 28.80 | 27.31 | 3.07 |
| Profitability Margins | |||||
| Gross Profit Margin | 48.38% | 24.73% | 29.16% | 39.83% | 33.54% |
| EBIT Margin | 2.68% | 22.79% | 15.48% | 12.89% | 25.06% |
| EBITDA Margin | 24.33% | 24.64% | 21.67% | 23.67% | 27.18% |
| Operating Profit Margin | 2.68% | 18.75% | 15.48% | 35.52% | 26.89% |
| Pretax Profit Margin | 45.52% | 20.08% | 28.57% | 28.01% | 25.62% |
| Net Profit Margin | 37.14% | 17.51% | 25.05% | 21.98% | 23.16% |
| Continuous Operations Profit Margin | 33.85% | 17.23% | 24.35% | 20.61% | 22.95% |
| Net Income Per EBT | 81.59% | 87.22% | 87.68% | 78.48% | 90.42% |
| EBT Per EBIT | 1695.83% | 107.09% | 184.51% | 78.84% | 95.25% |
| Return on Assets (ROA) | 0.74% | 4.66% | 2.07% | 1.54% | 9.01% |
| Return on Equity (ROE) | 1.43% | 9.44% | 5.08% | 3.29% | 15.71% |
| Return on Capital Employed (ROCE) | 0.08% | 8.71% | 2.43% | 4.29% | 15.02% |
| Return on Invested Capital (ROIC) | 0.04% | 4.46% | 1.14% | 1.92% | 9.96% |
| Return on Tangible Assets | 0.74% | 4.66% | 2.07% | 1.54% | 9.01% |
| Earnings Yield | 3.51% | 12.83% | 8.01% | 5.63% | 19.83% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.81 | 4.34 | 93.47 | 19.53 | 228.00 |
| Payables Turnover | 0.42 | 7.32 | 2.14 | 1.41 | 7.31 |
| Inventory Turnover | 0.03 | 0.57 | 0.12 | 0.08 | 0.60 |
| Fixed Asset Turnover | 0.66 | 7.13 | 2.21 | 1.29 | 5.53 |
| Asset Turnover | 0.02 | 0.27 | 0.08 | 0.07 | 0.39 |
| Working Capital Turnover Ratio | 0.18 | 2.17 | 0.79 | 0.53 | 2.73 |
| Cash Conversion Cycle | 11689.22 | 674.11 | 2958.54 | 4143.06 | 564.24 |
| Days of Sales Outstanding | 449.95 | 84.16 | 3.90 | 18.69 | 1.60 |
| Days of Inventory Outstanding | 12099.12 | 639.81 | 3125.18 | 4382.59 | 612.59 |
| Days of Payables Outstanding | 859.85 | 49.86 | 170.54 | 258.22 | 49.95 |
| Operating Cycle | 12549.07 | 723.97 | 3129.09 | 4401.28 | 614.19 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -4.08 | 13.56 | -10.70 | -10.76 | 5.39 |
| Free Cash Flow Per Share | -4.10 | 13.56 | -10.70 | -10.78 | 3.94 |
| Dividend Paid and CapEx Coverage Ratio | -1.84 | 9.04 | -10.68 | -3.56 | 1.89 |
| Capital Expenditure Coverage Ratio | -153.52 | 28627.95 | -4525.53 | -518.29 | 3.73 |
| Operating Cash Flow Coverage Ratio | -0.07 | 0.29 | -0.19 | -0.30 | 0.23 |
| Operating Cash Flow to Sales Ratio | -1.48 | 0.49 | -1.21 | -2.03 | 0.20 |
| Free Cash Flow Yield | -14.12% | 35.78% | -38.71% | -52.08% | 12.64% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 31.24 | 7.81 | 12.45 | 17.69 | 5.04 |
| Price-to-Sales (P/S) Ratio | 10.57 | 1.37 | 3.13 | 3.90 | 1.17 |
| Price-to-Book (P/B) Ratio | 0.41 | 0.74 | 0.63 | 0.58 | 0.79 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -7.08 | 2.79 | -2.58 | -1.92 | 7.91 |
| Price-to-Operating Cash Flow Ratio | -7.13 | 2.79 | -2.58 | -1.92 | 5.79 |
| Price-to-Earnings Growth (PEG) Ratio | -0.39 | 0.07 | 0.14 | -0.22 | 0.02 |
| Enterprise Value Multiple | 119.46 | 11.67 | 43.22 | 43.80 | 7.37 |
| Enterprise Value | 19.15B | 20.88B | 21.68B | 14.39B | 14.00B |
| EV to EBITDA | 119.46 | 11.67 | 43.22 | 43.80 | 7.37 |
| EV to Sales | 29.07 | 2.87 | 9.37 | 10.37 | 2.00 |
| EV to Free Cash Flow | -19.47 | 5.88 | -7.74 | -5.10 | 13.56 |
| EV to Operating Cash Flow | -19.60 | 5.88 | -7.74 | -5.11 | 9.93 |
| Tangible Book Value Per Share | 73.04 | 52.95 | 45.17 | 36.67 | 40.70 |
| Shareholders’ Equity Per Share | 71.52 | 51.48 | 43.62 | 35.42 | 39.38 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.26 | 0.14 | 0.15 | 0.26 | 0.10 |
| Revenue Per Share | 2.75 | 27.76 | 8.85 | 5.30 | 26.70 |
| Net Income Per Share | 1.02 | 4.86 | 2.22 | 1.17 | 6.19 |
| Tax Burden | 0.82 | 0.87 | 0.88 | 0.78 | 0.90 |
| Interest Burden | 16.96 | 0.88 | 1.85 | 2.17 | 1.02 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.46 | 0.06 | 0.14 | 0.27 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -3.26 | 2.43 | -4.83 | -7.24 | 0.79 |
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