Sakura Development Co., Ltd.(TW:2539)
NT$29.45-0.35 (-1.17%)
TW:2539
Sakura Development Co., Ltd. financials statements
NT$29.45
At close:-0.35 (-1.17%)
Sakura Development Co., Ltd. (2539) Ratios
Sakura Development Co., Ltd. Ratios
TW:2539's free cash flow for Q2 2026 was NT$625.28M. For the 2026 fiscal year, TW:2539's free cash flow was decreased by NT$-83.00K and operating cash flow was NT$625.36M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.58 | 2.11 | 2.44 | 2.63 | 2.44 |
| Quick Ratio | 0.71 | 0.42 | 0.34 | 0.19 | 0.22 |
| Cash Ratio | 0.45 | 0.10 | 0.08 | 0.01 | 0.02 |
| Solvency Ratio | 0.28 | 0.16 | 0.14 | 0.14 | 0.06 |
| Operating Cash Flow Ratio | 0.43 | 0.03 | 0.04 | 0.14 | -0.18 |
| Short-Term Operating Cash Flow Coverage | 0.80 | 0.06 | 0.07 | 0.22 | -0.27 |
| Net Current Asset Value | NT$ 17.30B | NT$ 14.17B | NT$ 11.68B | NT$ 9.86B | NT$ 8.37B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.27 | 0.30 | 0.36 | 0.41 | 0.46 |
| Debt-to-Equity Ratio | 0.49 | 0.67 | 0.76 | 0.86 | 1.14 |
| Debt-to-Capital Ratio | 0.33 | 0.40 | 0.43 | 0.46 | 0.53 |
| Long-Term Debt-to-Capital Ratio | 0.11 | 0.14 | 0.21 | 0.25 | 0.32 |
| Financial Leverage Ratio | 1.81 | 2.21 | 2.14 | 2.10 | 2.47 |
| Debt Service Coverage Ratio | 0.63 | 0.40 | 0.33 | 0.29 | 0.14 |
| Interest Coverage Ratio | 709.25 | 765.37 | 522.02 | 138.30 | 33.76 |
| Debt to Market Cap | 0.19 | 0.26 | 0.32 | 0.62 | 0.83 |
| Interest Debt Per Share | 7.41 | 9.56 | 9.09 | 10.05 | 11.55 |
| Net Debt to EBITDA | 0.63 | 2.23 | 3.28 | 4.36 | 9.62 |
| Profitability Margins | |||||
| Gross Profit Margin | 40.99% | 48.33% | 45.77% | 36.18% | 31.80% |
| EBIT Margin | 36.60% | 39.79% | 35.06% | 30.79% | 23.07% |
| EBITDA Margin | 36.63% | 39.84% | 35.13% | 30.87% | 23.21% |
| Operating Profit Margin | 36.09% | 39.56% | 34.93% | 30.79% | 23.07% |
| Pretax Profit Margin | 36.54% | 39.74% | 35.00% | 30.57% | 22.39% |
| Net Profit Margin | 29.45% | 31.38% | 27.11% | 24.03% | 17.64% |
| Continuous Operations Profit Margin | 29.45% | 31.38% | 27.11% | 24.03% | 17.64% |
| Net Income Per EBT | 80.59% | 78.97% | 77.47% | 78.62% | 78.79% |
| EBT Per EBIT | 101.27% | 100.45% | 100.19% | 99.28% | 97.04% |
| Return on Assets (ROA) | 12.70% | 8.98% | 7.57% | 7.18% | 3.59% |
| Return on Equity (ROE) | 23.03% | 19.82% | 16.23% | 15.11% | 8.88% |
| Return on Capital Employed (ROCE) | 25.09% | 21.40% | 16.50% | 14.81% | 7.93% |
| Return on Invested Capital (ROIC) | 15.24% | 11.85% | 9.21% | 8.29% | 4.27% |
| Return on Tangible Assets | 12.70% | 8.98% | 7.57% | 7.18% | 3.59% |
| Earnings Yield | 8.70% | 7.86% | 6.77% | 10.92% | 6.47% |
| Efficiency Ratios | |||||
| Receivables Turnover | 60.31 | 27.64 | 106.51 | 264.47 | 2995.32 |
| Payables Turnover | 11.10 | 4.43 | 5.33 | 7.14 | 6.09 |
| Inventory Turnover | 0.36 | 0.18 | 0.18 | 0.21 | 0.15 |
| Fixed Asset Turnover | 290.77 | 186.38 | 143.79 | 118.62 | 75.83 |
| Asset Turnover | 0.43 | 0.29 | 0.28 | 0.30 | 0.20 |
| Working Capital Turnover Ratio | 0.78 | 0.57 | 0.51 | 0.50 | 0.36 |
| Cash Conversion Cycle | 995.70 | 1904.85 | 2000.13 | 1718.36 | 2320.63 |
| Days of Sales Outstanding | 6.05 | 13.21 | 3.43 | 1.38 | 0.12 |
| Days of Inventory Outstanding | 1022.54 | 1974.12 | 2065.18 | 1768.06 | 2380.41 |
| Days of Payables Outstanding | 32.89 | 82.47 | 68.48 | 51.09 | 59.90 |
| Operating Cycle | 1028.59 | 1987.33 | 2068.61 | 1769.44 | 2380.54 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.42 | 0.45 | 0.41 | 1.33 | -1.85 |
| Free Cash Flow Per Share | 4.42 | 0.45 | 0.41 | 1.33 | -1.86 |
| Dividend Paid and CapEx Coverage Ratio | 10.51 | 1.31 | 2.78 | 8.81 | -12.90 |
| Capital Expenditure Coverage Ratio | 1242.96 | 181.14 | 874.23 | 1966.65 | -168.64 |
| Operating Cash Flow Coverage Ratio | 0.60 | 0.05 | 0.05 | 0.13 | -0.16 |
| Operating Cash Flow to Sales Ratio | 0.38 | 0.05 | 0.06 | 0.18 | -0.37 |
| Free Cash Flow Yield | 11.12% | 1.25% | 1.45% | 8.23% | -13.47% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 11.49 | 12.70 | 14.77 | 9.15 | 15.54 |
| Price-to-Sales (P/S) Ratio | 3.38 | 3.99 | 4.00 | 2.20 | 2.73 |
| Price-to-Book (P/B) Ratio | 2.65 | 2.52 | 2.40 | 1.38 | 1.37 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 9.00 | 80.24 | 68.90 | 12.16 | -7.42 |
| Price-to-Operating Cash Flow Ratio | 8.99 | 79.80 | 68.82 | 12.15 | -7.47 |
| Price-to-Earnings Growth (PEG) Ratio | 0.54 | 0.27 | 1.63 | 0.09 | -1.69 |
| Enterprise Value Multiple | 9.87 | 12.24 | 14.68 | 11.49 | 21.37 |
| Enterprise Value | 50.61B | 43.99B | 36.42B | 22.22B | 21.20B |
| EV to EBITDA | 9.87 | 12.24 | 14.68 | 11.49 | 21.37 |
| EV to Sales | 3.61 | 4.88 | 5.16 | 3.55 | 4.96 |
| EV to Free Cash Flow | 9.61 | 98.08 | 88.74 | 19.59 | -13.50 |
| EV to Operating Cash Flow | 9.60 | 97.54 | 88.64 | 19.58 | -13.58 |
| Tangible Book Value Per Share | 15.02 | 14.36 | 11.89 | 11.70 | 10.07 |
| Shareholders’ Equity Per Share | 15.03 | 14.37 | 11.89 | 11.70 | 10.07 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.21 | 0.23 | 0.21 | 0.21 |
| Revenue Per Share | 11.75 | 9.07 | 7.12 | 7.36 | 5.07 |
| Net Income Per Share | 3.46 | 2.85 | 1.93 | 1.77 | 0.89 |
| Tax Burden | 0.81 | 0.79 | 0.77 | 0.79 | 0.79 |
| Interest Burden | 1.00 | 1.00 | 1.00 | 0.99 | 0.97 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.05 | 0.09 | 0.11 | 0.05 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.28 | 0.13 | 0.17 | 0.59 | -1.63 |
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