Hung Sheng Construction Co., Ltd.(TW:2534)
NT$14.90-0.10 (-0.33%)
TW:2534
Hung Sheng Construction Co., Ltd. financials statements
NT$14.90
At close:-0.10 (-0.33%)
Hung Sheng Construction Co., Ltd. (2534) Ratios
Hung Sheng Construction Co., Ltd. Ratios
TW:2534's free cash flow for Q2 2026 was NT$-283.68M. For the 2026 fiscal year, TW:2534's free cash flow was decreased by NT$-2.50M and operating cash flow was NT$-281.17M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.33 | 1.60 | 1.26 | 1.57 | 1.36 |
| Quick Ratio | 0.21 | 0.27 | 0.21 | 0.32 | 0.20 |
| Cash Ratio | 0.11 | 0.11 | 0.08 | 0.15 | 0.05 |
| Solvency Ratio | 0.06 | 0.02 | 0.03 | 0.13 | 0.05 |
| Operating Cash Flow Ratio | 0.04 | 0.04 | -0.01 | 0.43 | 0.07 |
| Short-Term Operating Cash Flow Coverage | 0.05 | 0.05 | -0.01 | 0.58 | 0.08 |
| Net Current Asset Value | NT$ 208.40M | NT$ -242.54M | NT$ -322.67M | NT$ 436.28M | NT$ 153.50M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.46 | 0.46 | 0.46 | 0.42 | 0.50 |
| Debt-to-Equity Ratio | 0.98 | 1.02 | 1.00 | 0.87 | 1.22 |
| Debt-to-Capital Ratio | 0.49 | 0.50 | 0.50 | 0.46 | 0.55 |
| Long-Term Debt-to-Capital Ratio | 0.20 | 0.31 | 0.20 | 0.26 | 0.26 |
| Financial Leverage Ratio | 2.10 | 2.21 | 2.20 | 2.06 | 2.43 |
| Debt Service Coverage Ratio | 0.12 | 0.07 | 0.07 | 0.29 | 0.09 |
| Interest Coverage Ratio | 4.64 | 1.97 | 3.73 | 11.75 | 5.53 |
| Debt to Market Cap | 1.49 | 1.23 | 1.54 | 1.21 | 1.44 |
| Interest Debt Per Share | 31.59 | 31.96 | 31.52 | 27.79 | 35.04 |
| Net Debt to EBITDA | 10.01 | 21.66 | 15.86 | 4.89 | 13.68 |
| Profitability Margins | |||||
| Gross Profit Margin | 40.86% | 46.56% | 45.08% | 43.05% | 42.78% |
| EBIT Margin | 26.10% | 25.89% | 30.73% | 31.95% | 27.82% |
| EBITDA Margin | 27.92% | 29.92% | 33.58% | 33.54% | 29.47% |
| Operating Profit Margin | 25.29% | 24.33% | 26.50% | 32.60% | 28.10% |
| Pretax Profit Margin | 20.65% | 15.65% | 23.63% | 29.17% | 22.74% |
| Net Profit Margin | 20.55% | 14.13% | 20.40% | 28.20% | 21.78% |
| Continuous Operations Profit Margin | 20.55% | 14.13% | 20.40% | 28.26% | 16.00% |
| Net Income Per EBT | 99.52% | 90.27% | 86.32% | 96.67% | 95.77% |
| EBT Per EBIT | 81.67% | 64.35% | 89.20% | 89.49% | 80.93% |
| Return on Assets (ROA) | 3.08% | 0.92% | 1.61% | 6.40% | 2.58% |
| Return on Equity (ROE) | 6.47% | 2.04% | 3.55% | 13.17% | 6.27% |
| Return on Capital Employed (ROCE) | 6.30% | 2.40% | 3.64% | 11.13% | 5.90% |
| Return on Invested Capital (ROIC) | 3.98% | 1.56% | 1.99% | 7.82% | 3.47% |
| Return on Tangible Assets | 3.08% | 0.92% | 1.61% | 6.40% | 2.58% |
| Earnings Yield | 9.90% | 2.47% | 5.44% | 18.34% | 7.43% |
| Efficiency Ratios | |||||
| Receivables Turnover | 40.38 | 11.51 | 33.55 | 90.85 | 19.13 |
| Payables Turnover | 8.52 | 2.68 | 2.07 | 8.87 | 5.08 |
| Inventory Turnover | 0.20 | 0.08 | 0.10 | 0.31 | 0.13 |
| Fixed Asset Turnover | 31.15 | 36.77 | 977.46 | 3631.14 | 1336.94 |
| Asset Turnover | 0.15 | 0.07 | 0.08 | 0.23 | 0.12 |
| Working Capital Turnover Ratio | 0.88 | 0.42 | 0.54 | 1.26 | 0.59 |
| Cash Conversion Cycle | 1801.15 | 4594.16 | 3582.40 | 1155.35 | 2666.06 |
| Days of Sales Outstanding | 9.04 | 31.71 | 10.88 | 4.02 | 19.08 |
| Days of Inventory Outstanding | 1834.97 | 4698.70 | 3747.94 | 1192.48 | 2718.82 |
| Days of Payables Outstanding | 42.86 | 136.25 | 176.42 | 41.15 | 71.85 |
| Operating Cycle | 1844.01 | 4730.41 | 3758.82 | 1196.50 | 2737.90 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.09 | 0.85 | -0.30 | 9.46 | 2.07 |
| Free Cash Flow Per Share | 1.08 | 0.83 | -0.31 | 9.46 | 2.06 |
| Dividend Paid and CapEx Coverage Ratio | 1.08 | 0.84 | -0.17 | 7.88 | 2.05 |
| Capital Expenditure Coverage Ratio | 188.41 | 83.60 | -86.88 | 7264.31 | 276.66 |
| Operating Cash Flow Coverage Ratio | 0.04 | 0.03 | -0.01 | 0.35 | 0.06 |
| Operating Cash Flow to Sales Ratio | 0.11 | 0.19 | -0.06 | 0.64 | 0.25 |
| Free Cash Flow Yield | 5.20% | 3.26% | -1.52% | 41.76% | 8.59% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 10.10 | 40.48 | 18.41 | 5.46 | 13.48 |
| Price-to-Sales (P/S) Ratio | 2.08 | 5.72 | 3.75 | 1.54 | 2.93 |
| Price-to-Book (P/B) Ratio | 0.65 | 0.83 | 0.65 | 0.72 | 0.84 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 19.24 | 30.66 | -65.71 | 2.39 | 11.64 |
| Price-to-Operating Cash Flow Ratio | 19.14 | 30.16 | -66.65 | 2.39 | 11.60 |
| Price-to-Earnings Growth (PEG) Ratio | 0.04 | -0.95 | -0.25 | 0.04 | 1.28 |
| Enterprise Value Multiple | 17.44 | 40.79 | 27.04 | 9.47 | 23.61 |
| Enterprise Value | 23.09B | 25.72B | 23.18B | 22.14B | 26.97B |
| EV to EBITDA | 17.44 | 40.79 | 27.04 | 9.47 | 23.61 |
| EV to Sales | 4.87 | 12.20 | 9.08 | 3.18 | 6.96 |
| EV to Free Cash Flow | 45.17 | 65.37 | -158.95 | 4.95 | 27.66 |
| EV to Operating Cash Flow | 44.93 | 64.30 | -161.20 | 4.95 | 27.56 |
| Tangible Book Value Per Share | 31.78 | 30.79 | 30.99 | 31.51 | 28.40 |
| Shareholders’ Equity Per Share | 31.83 | 30.84 | 31.03 | 31.56 | 28.46 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | 0.10 | 0.14 | 0.03 | 0.04 |
| Revenue Per Share | 10.02 | 4.46 | 5.39 | 14.73 | 8.19 |
| Net Income Per Share | 2.06 | 0.63 | 1.10 | 4.15 | 1.78 |
| Tax Burden | 1.00 | 0.90 | 0.86 | 0.97 | 0.96 |
| Interest Burden | 0.79 | 0.60 | 0.77 | 0.91 | 0.82 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.16 | 0.22 | 0.19 | 0.11 | 0.16 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.53 | 1.21 | -0.28 | 2.20 | 1.11 |
Currency in TWD
