Delpha Construction Co., Ltd.(TW:2530)
NT$18.05-0.20 (-1.10%)
TW:2530
Delpha Construction Co., Ltd. financials statements
NT$18.05
At close:-0.20 (-1.10%)
Delpha Construction Co., Ltd. (2530) Ratios
Delpha Construction Co., Ltd. Ratios
TW:2530's free cash flow for Q2 2026 was NT$-1.15B. For the 2026 fiscal year, TW:2530's free cash flow was decreased by NT$-316.00K and operating cash flow was NT$-1.15B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.60 | 1.84 | 2.08 | 2.38 | 3.45 |
| Quick Ratio | 0.24 | 0.24 | 0.26 | 0.39 | 0.72 |
| Cash Ratio | 0.17 | 0.06 | 0.10 | 0.25 | 0.63 |
| Solvency Ratio | 0.08 | 0.09 | 0.04 | 0.05 | -0.01 |
| Operating Cash Flow Ratio | 0.10 | -0.13 | -0.22 | -0.33 | -1.49 |
| Short-Term Operating Cash Flow Coverage | 0.13 | -0.19 | -0.29 | -0.39 | -1.72 |
| Net Current Asset Value | NT$ 10.05B | NT$ 10.56B | NT$ 10.52B | NT$ 10.29B | NT$ 8.45B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.51 | 0.47 | 0.43 | 0.43 | 0.47 |
| Debt-to-Equity Ratio | 1.55 | 1.31 | 0.99 | 0.84 | 0.98 |
| Debt-to-Capital Ratio | 0.61 | 0.57 | 0.50 | 0.46 | 0.50 |
| Long-Term Debt-to-Capital Ratio | 0.12 | 0.20 | 0.14 | 0.12 | 0.32 |
| Financial Leverage Ratio | 3.04 | 2.77 | 2.27 | 1.98 | 2.09 |
| Debt Service Coverage Ratio | 0.12 | 0.15 | 0.06 | 0.06 | -0.02 |
| Interest Coverage Ratio | 37.27 | 76.35 | 33.77 | 27.15 | -2.12 |
| Debt to Market Cap | 0.66 | 0.42 | 0.34 | 0.62 | 0.97 |
| Interest Debt Per Share | 18.75 | 16.45 | 12.34 | 10.71 | 14.21 |
| Net Debt to EBITDA | 5.64 | 6.21 | 13.62 | 15.29 | -67.63 |
| Profitability Margins | |||||
| Gross Profit Margin | 40.96% | 41.20% | 43.66% | 31.76% | 100.00% |
| EBIT Margin | 34.48% | 33.79% | 34.28% | 21.05% | -925.63% |
| EBITDA Margin | 34.60% | 33.90% | 34.61% | 21.35% | -865.03% |
| Operating Profit Margin | 33.85% | 33.55% | 33.15% | 21.05% | -925.63% |
| Pretax Profit Margin | 33.57% | 33.35% | 33.30% | 20.27% | -1363.05% |
| Net Profit Margin | 26.84% | 26.73% | 26.19% | 22.65% | -1382.81% |
| Continuous Operations Profit Margin | 26.72% | 26.62% | 25.81% | 22.34% | -1382.81% |
| Net Income Per EBT | 79.96% | 80.15% | 78.64% | 111.73% | 101.45% |
| EBT Per EBIT | 99.15% | 99.40% | 100.45% | 96.32% | 147.26% |
| Return on Assets (ROA) | 5.54% | 5.60% | 2.15% | 2.22% | -0.69% |
| Return on Equity (ROE) | 16.87% | 15.52% | 4.89% | 4.39% | -1.44% |
| Return on Capital Employed (ROCE) | 18.46% | 15.29% | 5.21% | 3.54% | -0.64% |
| Return on Invested Capital (ROIC) | 6.60% | 6.66% | 2.39% | 2.19% | -0.48% |
| Return on Tangible Assets | 5.54% | 5.60% | 2.15% | 2.22% | -0.69% |
| Earnings Yield | 7.22% | 4.96% | 1.70% | 3.24% | -1.42% |
| Efficiency Ratios | |||||
| Receivables Turnover | 647.97 | 23.28 | 2.28 | 195.86 | 2.55 |
| Payables Turnover | 5.84 | 8.01 | 4.43 | 13.76 | 0.00 |
| Inventory Turnover | 0.15 | 0.14 | 0.05 | 0.08 | 0.00 |
| Fixed Asset Turnover | 53.76 | 49.74 | 16.70 | 16.44 | 0.07 |
| Asset Turnover | 0.21 | 0.21 | 0.08 | 0.10 | 0.00 |
| Working Capital Turnover Ratio | 0.52 | 0.48 | 0.16 | 0.17 | 0.00 |
| Cash Conversion Cycle | 2452.83 | 2528.52 | 6916.96 | 4470.81 | 142.94 |
| Days of Sales Outstanding | 0.56 | 15.68 | 160.34 | 1.86 | 142.94 |
| Days of Inventory Outstanding | 2514.75 | 2558.42 | 6838.93 | 4495.48 | 0.00 |
| Days of Payables Outstanding | 62.48 | 45.58 | 82.31 | 26.53 | 0.00 |
| Operating Cycle | 2515.31 | 2574.10 | 6999.27 | 4497.35 | 142.94 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.29 | -2.51 | -2.96 | -3.49 | -12.83 |
| Free Cash Flow Per Share | 2.29 | -2.51 | -2.96 | -3.50 | -12.84 |
| Dividend Paid and CapEx Coverage Ratio | 1.18 | -1.33 | -7.16 | -868.83 | -2171.56 |
| Capital Expenditure Coverage Ratio | 1914.28 | -396.07 | -1612.84 | -868.83 | -2171.56 |
| Operating Cash Flow Coverage Ratio | 0.12 | -0.15 | -0.24 | -0.33 | -0.91 |
| Operating Cash Flow to Sales Ratio | 0.30 | -0.34 | -1.27 | -1.42 | -859.86 |
| Free Cash Flow Yield | 8.09% | -6.41% | -8.26% | -20.28% | -88.56% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 13.85 | 20.21 | 58.77 | 30.80 | -69.05 |
| Price-to-Sales (P/S) Ratio | 3.72 | 5.39 | 15.39 | 7.00 | 971.43 |
| Price-to-Book (P/B) Ratio | 2.34 | 3.13 | 2.88 | 1.36 | 1.01 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 12.36 | -15.60 | -12.10 | -4.93 | -1.13 |
| Price-to-Operating Cash Flow Ratio | 12.35 | -15.63 | -12.11 | -4.94 | -1.13 |
| Price-to-Earnings Growth (PEG) Ratio | 2.69 | 0.09 | 6.58 | -0.08 | 1.81 |
| Enterprise Value Multiple | 16.39 | 22.12 | 58.10 | 48.07 | -179.93 |
| Enterprise Value | 35.95B | 45.70B | 39.24B | 20.47B | 13.57B |
| EV to EBITDA | 16.39 | 22.12 | 58.10 | 48.07 | -179.93 |
| EV to Sales | 5.67 | 7.50 | 20.11 | 10.26 | 1556.46 |
| EV to Free Cash Flow | 18.85 | -21.68 | -15.81 | -7.23 | -1.81 |
| EV to Operating Cash Flow | 18.84 | -21.73 | -15.82 | -7.24 | -1.81 |
| Tangible Book Value Per Share | 12.33 | 12.78 | 12.73 | 12.99 | 14.77 |
| Shareholders’ Equity Per Share | 12.09 | 12.52 | 12.47 | 12.70 | 14.37 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.20 | 0.23 | -0.10 | -0.01 |
| Revenue Per Share | 7.60 | 7.27 | 2.33 | 2.47 | 0.01 |
| Net Income Per Share | 2.04 | 1.94 | 0.61 | 0.56 | -0.21 |
| Tax Burden | 0.80 | 0.80 | 0.79 | 1.12 | 1.01 |
| Interest Burden | 0.97 | 0.99 | 0.97 | 0.96 | 1.47 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.07 | 0.08 | 0.11 | 0.12 | 10.98 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.90 | -1.03 | -4.85 | -6.99 | 63.08 |
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