Chang Hwa Commercial Bank, Ltd.(TW:2801)
NT$28.30+0.65 (+2.35%)
TW:2801
Chang Hwa Commercial Bank, Ltd. financials statements
NT$28.30
At close:+0.65 (+2.35%)
Chang Hwa Commercial Bank, Ltd. (2801) Ratios
Chang Hwa Commercial Bank, Ltd. Ratios
TW:2801's free cash flow for Q2 2026 was NT$8.40B. For the 2026 fiscal year, TW:2801's free cash flow was decreased by NT$-240.19M and operating cash flow was NT$8.64B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.06 | 0.07 | 0.15 | 0.07 | 0.07 |
| Quick Ratio | 0.06 | 0.07 | 0.25 | 0.07 | 0.07 |
| Cash Ratio | 0.06 | 0.07 | 0.09 | 0.06 | 0.06 |
| Solvency Ratio | 0.01 | 0.01 | 0.01 | 0.00 | 0.00 |
| Operating Cash Flow Ratio | -0.01 | -0.02 | -0.02 | -0.02 | 0.02 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | -1.47 | 0.00 | 0.00 |
| Net Current Asset Value | NT$ -2.98T | NT$ -2.76T | NT$ -2.45T | NT$ -2.35T | NT$ -2.22T |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.01 | 0.06 | 0.02 | 0.02 |
| Debt-to-Equity Ratio | 0.20 | 0.22 | 0.93 | 0.32 | 0.31 |
| Debt-to-Capital Ratio | 0.17 | 0.18 | 0.48 | 0.24 | 0.24 |
| Long-Term Debt-to-Capital Ratio | 0.17 | 0.18 | 0.45 | 0.24 | 0.24 |
| Financial Leverage Ratio | 15.33 | 15.75 | 15.43 | 15.88 | 14.88 |
| Debt Service Coverage Ratio | 0.38 | 0.31 | 0.23 | 0.74 | 1.46 |
| Interest Coverage Ratio | 0.42 | 0.34 | 0.38 | 0.77 | 1.44 |
| Debt to Market Cap | 0.19 | 0.23 | 0.96 | 0.33 | 0.33 |
| Interest Debt Per Share | 8.14 | 8.64 | 19.34 | 6.50 | 5.59 |
| Net Debt to EBITDA | -5.81 | -7.42 | 0.41 | -6.52 | -7.30 |
| Profitability Margins | |||||
| Gross Profit Margin | 45.29% | 43.95% | 47.63% | 66.88% | 80.33% |
| EBIT Margin | 21.45% | 19.23% | 19.95% | 25.48% | 28.33% |
| EBITDA Margin | 23.22% | 20.92% | 21.98% | 28.54% | 32.31% |
| Operating Profit Margin | 21.45% | 19.23% | 19.95% | 25.48% | 28.33% |
| Pretax Profit Margin | 21.45% | 19.23% | 19.95% | 25.48% | 28.33% |
| Net Profit Margin | 18.05% | 15.66% | 15.95% | 21.42% | 24.64% |
| Continuous Operations Profit Margin | 18.05% | 15.66% | 15.95% | 21.42% | 24.64% |
| Net Income Per EBT | 84.17% | 81.43% | 79.96% | 84.07% | 86.99% |
| EBT Per EBIT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 0.53% | 0.47% | 0.45% | 0.41% | 0.35% |
| Return on Equity (ROE) | 8.07% | 7.42% | 6.91% | 6.49% | 5.13% |
| Return on Capital Employed (ROCE) | 6.29% | 5.79% | 1.45% | 4.66% | 3.28% |
| Return on Invested Capital (ROIC) | 5.30% | 4.71% | 1.02% | 3.91% | 2.85% |
| Return on Tangible Assets | 0.53% | 0.47% | 0.45% | 0.41% | 0.35% |
| Earnings Yield | 7.57% | 7.99% | 7.15% | 6.71% | 5.49% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6506.76 | 4.57 | 4.83 | 2.87 | 1.99 |
| Payables Turnover | 2.98 | 3.27 | 2.48 | 0.79 | 0.30 |
| Inventory Turnover | 0.00 | 0.00 | -0.23 | 0.00 | 0.00 |
| Fixed Asset Turnover | 4.12 | 4.08 | 3.54 | 2.23 | 1.56 |
| Asset Turnover | 0.03 | 0.03 | 0.03 | 0.02 | 0.01 |
| Working Capital Turnover Ratio | -0.04 | -0.05 | -0.04 | -0.02 | -0.02 |
| Cash Conversion Cycle | -122.59 | -31.89 | -1654.24 | -335.72 | -1024.15 |
| Days of Sales Outstanding | 0.06 | 79.83 | 75.61 | 127.08 | 183.53 |
| Days of Inventory Outstanding | 0.00 | 0.00 | -1582.74 | 0.00 | 0.00 |
| Days of Payables Outstanding | 122.65 | 111.72 | 147.11 | 462.80 | 1207.69 |
| Operating Cycle | 0.06 | 79.83 | -1507.13 | 127.08 | 183.53 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -2.80 | -3.86 | -2.71 | -3.45 | 4.84 |
| Free Cash Flow Per Share | -2.94 | -3.98 | -2.80 | -3.59 | 4.77 |
| Dividend Paid and CapEx Coverage Ratio | -4.50 | -5.98 | -4.45 | -5.55 | 11.77 |
| Capital Expenditure Coverage Ratio | -19.20 | -33.43 | -29.63 | -24.89 | 72.20 |
| Operating Cash Flow Coverage Ratio | -0.73 | -0.99 | -0.17 | -0.70 | 0.98 |
| Operating Cash Flow to Sales Ratio | -0.33 | -0.46 | -0.38 | -0.73 | 1.47 |
| Free Cash Flow Yield | -14.76% | -23.96% | -17.39% | -23.85% | 32.30% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 13.21 | 13.06 | 14.65 | 14.91 | 18.25 |
| Price-to-Sales (P/S) Ratio | 2.38 | 1.96 | 2.23 | 3.19 | 4.49 |
| Price-to-Book (P/B) Ratio | 1.07 | 0.93 | 0.97 | 0.97 | 0.94 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -6.77 | -4.17 | -5.75 | -4.19 | 3.10 |
| Price-to-Operating Cash Flow Ratio | -7.13 | -4.30 | -5.94 | -4.36 | 3.05 |
| Price-to-Earnings Growth (PEG) Ratio | 0.70 | 0.85 | 1.64 | 0.60 | 0.74 |
| Enterprise Value Multiple | 4.46 | 1.94 | 10.57 | 4.67 | 6.60 |
| Enterprise Value | 101.95B | 38.72B | 188.98B | 68.23B | 76.19B |
| EV to EBITDA | 4.46 | 1.94 | 10.57 | 4.67 | 6.60 |
| EV to Sales | 1.04 | 0.41 | 2.32 | 1.33 | 2.13 |
| EV to Free Cash Flow | -2.94 | -0.86 | -5.98 | -1.75 | 1.47 |
| EV to Operating Cash Flow | -3.09 | -0.89 | -6.19 | -1.82 | 1.45 |
| Tangible Book Value Per Share | 18.63 | 17.78 | 16.60 | 15.46 | 15.74 |
| Shareholders’ Equity Per Share | 18.72 | 17.87 | 16.69 | 15.57 | 15.79 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.16 | 0.19 | 0.20 | 0.16 | 0.13 |
| Revenue Per Share | 8.36 | 8.47 | 7.22 | 4.72 | 3.29 |
| Net Income Per Share | 1.51 | 1.33 | 1.15 | 1.01 | 0.81 |
| Tax Burden | 0.84 | 0.81 | 0.80 | 0.84 | 0.87 |
| Interest Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.14 | 0.06 | 0.06 | 0.08 | 0.10 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.56 | -2.37 | -1.88 | -2.87 | 5.19 |
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