Hwang Chang General Contractor Co., Ltd.(TW:2543)
NT$30.50+2.00 (+7.02%)
TW:2543
Hwang Chang General Contractor Co., Ltd. financials statements
NT$30.50
At close:+2.00 (+7.02%)
Hwang Chang General Contractor Co., Ltd. (2543) Ratios
Hwang Chang General Contractor Co., Ltd. Ratios
TW:2543's free cash flow for Q2 2026 was NT$-2.03B. For the 2026 fiscal year, TW:2543's free cash flow was decreased by NT$-1.01B and operating cash flow was NT$-1.02B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.18 | 1.10 | 0.87 | 0.96 | 1.07 |
| Quick Ratio | 1.18 | 1.10 | 0.87 | 0.96 | 1.07 |
| Cash Ratio | 0.16 | 0.10 | 0.04 | 0.06 | 0.06 |
| Solvency Ratio | 0.22 | 0.28 | 0.08 | 0.05 | 0.09 |
| Operating Cash Flow Ratio | 0.05 | 0.04 | 0.35 | 0.14 | 0.14 |
| Short-Term Operating Cash Flow Coverage | 0.18 | 0.18 | 2.68 | 0.61 | 0.48 |
| Net Current Asset Value | NT$ -316.03M | NT$ -628.24M | NT$ -2.10B | NT$ -1.08B | NT$ -369.64M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.21 | 0.18 | 0.14 | 0.22 | 0.27 |
| Debt-to-Equity Ratio | 0.44 | 0.44 | 0.68 | 1.10 | 1.04 |
| Debt-to-Capital Ratio | 0.31 | 0.31 | 0.41 | 0.52 | 0.51 |
| Long-Term Debt-to-Capital Ratio | 0.12 | 0.13 | 0.12 | 0.15 | 0.20 |
| Financial Leverage Ratio | 2.06 | 2.42 | 4.85 | 4.96 | 3.87 |
| Debt Service Coverage Ratio | 0.86 | 1.62 | 0.69 | 0.28 | 0.41 |
| Interest Coverage Ratio | 21.55 | 40.08 | 9.60 | 2.34 | 7.14 |
| Debt to Market Cap | 0.12 | 0.11 | 0.58 | 2.23 | 2.24 |
| Interest Debt Per Share | 8.16 | 8.02 | 9.03 | 12.44 | 10.60 |
| Net Debt to EBITDA | 1.20 | 0.69 | 1.45 | 3.56 | 2.87 |
| Profitability Margins | |||||
| Gross Profit Margin | 18.70% | 24.02% | 8.95% | 4.51% | 0.90% |
| EBIT Margin | 16.17% | 21.33% | 6.92% | 4.37% | 6.05% |
| EBITDA Margin | 21.39% | 26.09% | 10.16% | 7.64% | 9.23% |
| Operating Profit Margin | 14.65% | 20.79% | 6.59% | 2.24% | 6.05% |
| Pretax Profit Margin | 15.49% | 20.81% | 6.23% | 3.41% | 5.20% |
| Net Profit Margin | 11.95% | 16.23% | 4.52% | 2.87% | 4.62% |
| Continuous Operations Profit Margin | 12.40% | 16.44% | 5.19% | 3.23% | 5.03% |
| Net Income Per EBT | 77.16% | 78.00% | 72.59% | 84.01% | 88.83% |
| EBT Per EBIT | 105.71% | 100.12% | 94.59% | 152.63% | 85.99% |
| Return on Assets (ROA) | 6.93% | 12.10% | 3.47% | 1.88% | 4.04% |
| Return on Equity (ROE) | 14.24% | 29.24% | 16.81% | 9.30% | 15.63% |
| Return on Capital Employed (ROCE) | 14.26% | 29.87% | 18.47% | 5.32% | 14.47% |
| Return on Invested Capital (ROIC) | 9.44% | 19.76% | 11.29% | 3.08% | 9.12% |
| Return on Tangible Assets | 6.93% | 12.10% | 3.47% | 1.88% | 4.05% |
| Earnings Yield | 4.32% | 8.36% | 16.15% | 20.60% | 36.19% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.16 | 2.84 | 2.26 | 2.06 | 1.86 |
| Payables Turnover | 3.56 | 4.24 | 3.70 | 3.64 | 3.07 |
| Inventory Turnover | 1088.65 | 1521.06 | 1797.35 | 1269.61 | 1412.93 |
| Fixed Asset Turnover | 1.14 | 1.63 | 2.16 | 2.28 | 3.18 |
| Asset Turnover | 0.58 | 0.75 | 0.77 | 0.65 | 0.88 |
| Working Capital Turnover Ratio | 10.17 | -41.58 | -12.75 | 344.72 | 13.93 |
| Cash Conversion Cycle | 66.92 | 42.52 | 62.88 | 77.20 | 77.39 |
| Days of Sales Outstanding | 169.24 | 128.44 | 161.24 | 177.08 | 195.84 |
| Days of Inventory Outstanding | 0.34 | 0.24 | 0.20 | 0.29 | 0.26 |
| Days of Payables Outstanding | 102.66 | 86.16 | 98.56 | 100.18 | 118.71 |
| Operating Cycle | 169.58 | 128.68 | 161.44 | 177.37 | 196.10 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.80 | 0.73 | 15.93 | 5.64 | 3.41 |
| Free Cash Flow Per Share | -5.39 | -6.68 | 8.31 | 0.58 | 1.89 |
| Dividend Paid and CapEx Coverage Ratio | 0.12 | 0.09 | 2.01 | 1.11 | 2.25 |
| Capital Expenditure Coverage Ratio | 0.13 | 0.10 | 2.09 | 1.11 | 2.25 |
| Operating Cash Flow Coverage Ratio | 0.10 | 0.09 | 1.83 | 0.47 | 0.33 |
| Operating Cash Flow to Sales Ratio | 0.04 | 0.02 | 0.34 | 0.16 | 0.10 |
| Free Cash Flow Yield | -8.97% | -10.71% | 62.45% | 11.75% | 44.06% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 22.34 | 11.96 | 6.19 | 4.85 | 2.76 |
| Price-to-Sales (P/S) Ratio | 2.77 | 1.94 | 0.28 | 0.14 | 0.13 |
| Price-to-Book (P/B) Ratio | 3.30 | 3.50 | 1.04 | 0.45 | 0.43 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -11.15 | -9.33 | 1.60 | 8.51 | 2.27 |
| Price-to-Operating Cash Flow Ratio | 74.81 | 85.77 | 0.84 | 0.88 | 1.26 |
| Price-to-Earnings Growth (PEG) Ratio | -0.46 | 0.08 | 0.06 | -0.14 | 0.00 |
| Enterprise Value Multiple | 14.15 | 8.13 | 4.20 | 5.38 | 4.25 |
| Enterprise Value | 35.83B | 26.37B | 4.82B | 3.48B | 3.14B |
| EV to EBITDA | 14.15 | 8.13 | 4.20 | 5.38 | 4.25 |
| EV to Sales | 3.03 | 2.12 | 0.43 | 0.41 | 0.39 |
| EV to Free Cash Flow | -12.19 | -10.20 | 2.44 | 25.17 | 6.98 |
| EV to Operating Cash Flow | 81.75 | 93.71 | 1.27 | 2.59 | 3.88 |
| Tangible Book Value Per Share | 18.92 | 18.61 | 14.01 | 11.90 | 10.78 |
| Shareholders’ Equity Per Share | 18.22 | 17.82 | 12.78 | 10.97 | 9.95 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.21 | 0.17 | 0.05 | 0.03 |
| Revenue Per Share | 21.70 | 32.10 | 47.48 | 35.57 | 33.70 |
| Net Income Per Share | 2.59 | 5.21 | 2.15 | 1.02 | 1.56 |
| Tax Burden | 0.77 | 0.78 | 0.73 | 0.84 | 0.89 |
| Interest Burden | 0.96 | 0.98 | 0.90 | 0.78 | 0.86 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.04 | 0.03 | 0.02 | 0.02 | 0.02 |
| Stock-Based Compensation to Revenue | 0.00 | 0.01 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.31 | 0.11 | 5.38 | 4.65 | 1.95 |
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