China Bills Finance Corporation(TW:2820)
NT$16.35+0.10 (+0.62%)
TW:2820
China Bills Finance Corporation financials statements
NT$16.35
At close:+0.10 (+0.62%)
China Bills Finance Corporation (2820) Ratios
China Bills Finance Corporation Ratios
TW:2820's free cash flow for Q2 2026 was NT$393.07M. For the 2026 fiscal year, TW:2820's free cash flow was decreased by NT$-3.75M and operating cash flow was NT$396.81M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.01 | 0.09 | 0.10 | 0.12 | 2.95 |
| Quick Ratio | 0.01 | 0.09 | 0.10 | 0.12 | 2.95 |
| Cash Ratio | 0.00 | 0.04 | 0.01 | 0.06 | 1.27 |
| Solvency Ratio | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Operating Cash Flow Ratio | 0.01 | -0.07 | -0.32 | 0.34 | -3.53 |
| Short-Term Operating Cash Flow Coverage | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | NT$ -235.24B | NT$ -225.64B | NT$ -195.53B | NT$ -184.49B | NT$ -201.89B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.88 | 0.00 | 0.00 | 0.00 | 0.02 |
| Debt-to-Equity Ratio | 8.42 | 0.00 | 0.00 | 0.00 | 0.18 |
| Debt-to-Capital Ratio | 0.89 | 0.00 | 0.00 | 0.00 | 0.15 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.15 |
| Financial Leverage Ratio | 9.53 | 10.02 | 8.92 | 9.45 | 8.95 |
| Debt Service Coverage Ratio | 0.02 | 0.36 | 0.45 | 0.88 | 4.06 |
| Interest Coverage Ratio | 1.57 | 0.43 | 0.53 | 0.99 | 5.06 |
| Debt to Market Cap | 10.32 | 0.00 | 0.00 | 0.00 | 0.19 |
| Interest Debt Per Share | 177.41 | 2.87 | 2.16 | 0.92 | 3.70 |
| Net Debt to EBITDA | 37.50 | -0.52 | -0.16 | -0.43 | 1.68 |
| Profitability Margins | |||||
| Gross Profit Margin | 99.01% | 36.80% | 41.12% | 57.27% | 86.04% |
| EBIT Margin | 89.25% | 27.11% | 31.02% | 42.51% | 70.67% |
| EBITDA Margin | 89.63% | 27.53% | 31.54% | 43.39% | 71.06% |
| Operating Profit Margin | 89.20% | 27.11% | 31.02% | 42.51% | 70.67% |
| Pretax Profit Margin | 32.40% | 27.11% | 31.02% | 42.51% | 70.67% |
| Net Profit Margin | 25.81% | 22.54% | 26.26% | 36.81% | 56.30% |
| Continuous Operations Profit Margin | 25.81% | 22.54% | 26.26% | 36.81% | 56.30% |
| Net Income Per EBT | 79.63% | 83.13% | 84.63% | 86.60% | 79.66% |
| EBT Per EBIT | 36.33% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 0.68% | 0.54% | 0.58% | 0.50% | 0.81% |
| Return on Equity (ROE) | 6.45% | 5.45% | 5.17% | 4.73% | 7.27% |
| Return on Capital Employed (ROCE) | 20.12% | 0.72% | 0.75% | 0.61% | 1.02% |
| Return on Invested Capital (ROIC) | 1.86% | 0.59% | 0.63% | 0.53% | 0.84% |
| Return on Tangible Assets | 0.68% | 0.54% | 0.58% | 0.50% | 24.79% |
| Earnings Yield | 7.91% | 6.80% | 6.35% | 5.34% | 8.04% |
| Efficiency Ratios | |||||
| Receivables Turnover | 21.02 | 6.17 | 3.02 | 4.47 | 4.52 |
| Payables Turnover | 0.10 | 6.24 | 5.07 | 2.98 | 1.06 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 37.32 | 38.53 | 30.55 | 15.75 | 21.30 |
| Asset Turnover | 0.03 | 0.02 | 0.02 | 0.01 | 0.01 |
| Working Capital Turnover Ratio | -0.06 | -0.33 | -0.39 | -0.72 | 4.48 |
| Cash Conversion Cycle | -3502.77 | 0.65 | 48.85 | -41.04 | -264.38 |
| Days of Sales Outstanding | 17.37 | 59.17 | 120.81 | 81.64 | 80.84 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 3520.14 | 58.53 | 71.96 | 122.68 | 345.22 |
| Operating Cycle | 17.37 | 59.17 | 120.81 | 81.64 | 80.84 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.56 | -1.17 | -4.46 | 2.47 | -1.14 |
| Free Cash Flow Per Share | 1.56 | -1.19 | -4.46 | 2.47 | -1.15 |
| Dividend Paid and CapEx Coverage Ratio | 1.99 | -1.58 | -8.84 | 2.75 | -1.31 |
| Capital Expenditure Coverage Ratio | 257.69 | -79.66 | -1026.34 | 1944.23 | -245.05 |
| Operating Cash Flow Coverage Ratio | 0.01 | -546.10 | -345.13 | 101.86 | -0.34 |
| Operating Cash Flow to Sales Ratio | 0.30 | -0.26 | -1.22 | 1.18 | -0.47 |
| Free Cash Flow Yield | 9.21% | -7.90% | -29.55% | 17.05% | -6.68% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 12.61 | 14.75 | 15.73 | 18.83 | 12.46 |
| Price-to-Sales (P/S) Ratio | 3.26 | 3.31 | 4.13 | 6.89 | 7.00 |
| Price-to-Book (P/B) Ratio | 0.82 | 0.80 | 0.81 | 0.89 | 0.90 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 10.86 | -12.67 | -3.38 | 5.86 | -14.97 |
| Price-to-Operating Cash Flow Ratio | 10.81 | -12.82 | -3.39 | 5.86 | -15.03 |
| Price-to-Earnings Growth (PEG) Ratio | 0.40 | 2.36 | 0.64 | -0.43 | 0.74 |
| Enterprise Value Multiple | 41.14 | 11.52 | 12.94 | 15.45 | 11.53 |
| Enterprise Value | 256.62B | 19.34B | 20.03B | 18.95B | 27.05B |
| EV to EBITDA | 41.14 | 11.52 | 12.94 | 15.45 | 11.53 |
| EV to Sales | 36.87 | 3.17 | 4.08 | 6.71 | 8.20 |
| EV to Free Cash Flow | 122.76 | -12.12 | -3.34 | 5.71 | -17.53 |
| EV to Operating Cash Flow | 122.28 | -12.27 | -3.35 | 5.70 | -17.60 |
| Tangible Book Value Per Share | 20.72 | 18.78 | 18.57 | 16.37 | -145.71 |
| Shareholders’ Equity Per Share | 20.72 | 18.78 | 18.57 | 16.37 | 19.03 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.17 | 0.15 | 0.13 | 0.20 |
| Revenue Per Share | 5.18 | 4.54 | 3.65 | 2.10 | 2.46 |
| Net Income Per Share | 1.34 | 1.02 | 0.96 | 0.77 | 1.38 |
| Tax Burden | 0.80 | 0.83 | 0.85 | 0.87 | 0.80 |
| Interest Burden | 0.36 | 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 | 0.00 | 0.02 | 0.03 | 0.05 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.17 | -0.95 | -3.93 | 2.77 | -0.66 |
Currency in TWD
