Central Reinsurance Corporation(TW:2851)
NT$44.90-1.65 (-3.34%)
TW:2851
Central Reinsurance Corporation financials statements
NT$44.90
At close:-1.65 (-3.34%)
Central Reinsurance Corporation (2851) Ratios
Central Reinsurance Corporation Ratios
TW:2851's free cash flow for Q2 2026 was NT$5.90B. For the 2026 fiscal year, TW:2851's free cash flow was decreased by NT$-3.97M and operating cash flow was NT$5.90B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.38 | 9.33 | 10.64 | 37.08 | 22.83 |
| Quick Ratio | 0.38 | 9.33 | 10.64 | 37.08 | 22.83 |
| Cash Ratio | 0.33 | 8.78 | 10.64 | 37.08 | 22.83 |
| Solvency Ratio | 0.08 | 0.07 | 0.06 | 0.01 | 0.06 |
| Operating Cash Flow Ratio | 0.06 | -1.30 | -5.39 | 3.61 | 4.19 |
| Short-Term Operating Cash Flow Coverage | 0.00 | -3483.89 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | NT$ -23.92B | NT$ -24.51B | NT$ -20.35B | NT$ -11.42B | NT$ -15.63B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.76 | 2.77 | 2.83 | 2.96 | 2.99 |
| Debt Service Coverage Ratio | 246968.00 | 4916.48 | 70580.83 | 13092.71 | 109355.16 |
| Interest Coverage Ratio | 283621.42 | 148237.10 | 83159.50 | 1113.29 | 130060.42 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Debt to EBITDA | -3.64 | -3.91 | -5.74 | -485.02 | -6.96 |
| Profitability Margins | |||||
| Gross Profit Margin | 73.93% | 74.80% | 73.62% | 75.53% | 72.66% |
| EBIT Margin | 14.86% | 12.95% | 11.35% | 0.11% | 12.09% |
| EBITDA Margin | 15.00% | 13.07% | 11.48% | 0.21% | 12.15% |
| Operating Profit Margin | 14.86% | 12.95% | 11.35% | 0.11% | 12.09% |
| Pretax Profit Margin | 14.86% | 12.95% | 11.35% | 0.11% | 12.09% |
| Net Profit Margin | 12.81% | 10.99% | 9.51% | 1.19% | 10.10% |
| Continuous Operations Profit Margin | 12.81% | 10.99% | 9.51% | 1.19% | 10.10% |
| Net Income Per EBT | 86.17% | 84.84% | 83.77% | 1083.34% | 83.57% |
| EBT Per EBIT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 4.90% | 4.35% | 3.88% | 0.50% | 4.17% |
| Return on Equity (ROE) | 13.51% | 12.03% | 10.97% | 1.49% | 12.48% |
| Return on Capital Employed (ROCE) | 15.28% | 5.25% | 4.75% | 0.05% | 5.07% |
| Return on Invested Capital (ROIC) | 13.16% | 4.45% | 4.12% | 0.06% | 5.31% |
| Return on Tangible Assets | 4.90% | 4.35% | 3.88% | 0.50% | 4.18% |
| Earnings Yield | 13.96% | 12.16% | 11.38% | 2.42% | 11.80% |
| Efficiency Ratios | |||||
| Receivables Turnover | 13.27 | 30.78 | 0.00 | 0.00 | 0.00 |
| Payables Turnover | 6.42 | 4.33 | 4.33 | 8.86 | 7.38 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 84.35 | 81.01 | 75.69 | 76.88 | 75.74 |
| Asset Turnover | 0.38 | 0.40 | 0.41 | 0.42 | 0.41 |
| Working Capital Turnover Ratio | -3.74 | 1.89 | 1.28 | 1.13 | 1.31 |
| Cash Conversion Cycle | -29.32 | -72.51 | -84.22 | -41.21 | -49.45 |
| Days of Sales Outstanding | 27.50 | 11.86 | 0.00 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 56.82 | 84.37 | 84.22 | 41.21 | 49.45 |
| Operating Cycle | 27.50 | 11.86 | 0.00 | 0.00 | 0.00 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.95 | -2.16 | -9.16 | 3.44 | 5.22 |
| Free Cash Flow Per Share | 2.90 | -2.19 | -9.20 | 3.39 | 5.19 |
| Dividend Paid and CapEx Coverage Ratio | 1.51 | -1.52 | -218.60 | 1.94 | 4.06 |
| Capital Expenditure Coverage Ratio | 59.73 | -93.36 | -218.60 | 64.08 | 210.92 |
| Operating Cash Flow Coverage Ratio | 5096.50 | -2101.32 | -5687.89 | 1164.98 | 2358.09 |
| Operating Cash Flow to Sales Ratio | 0.10 | -0.08 | -0.33 | 0.10 | 0.16 |
| Free Cash Flow Yield | 11.04% | -8.46% | -40.10% | 19.95% | 18.04% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 7.17 | 8.23 | 8.79 | 41.46 | 8.49 |
| Price-to-Sales (P/S) Ratio | 0.92 | 0.90 | 0.84 | 0.49 | 0.86 |
| Price-to-Book (P/B) Ratio | 0.97 | 0.99 | 0.96 | 0.62 | 1.06 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 9.06 | -11.82 | -2.49 | 5.01 | 5.54 |
| Price-to-Operating Cash Flow Ratio | 8.90 | -11.95 | -2.51 | 4.94 | 5.52 |
| Price-to-Earnings Growth (PEG) Ratio | 0.43 | 0.41 | 0.02 | -0.47 | 0.23 |
| Enterprise Value Multiple | 2.48 | 3.01 | 1.54 | -252.26 | 0.09 |
| Enterprise Value | 8.52B | 8.99B | 3.88B | -11.37B | 221.60M |
| EV to EBITDA | 2.48 | 3.01 | 1.54 | -252.26 | 0.09 |
| EV to Sales | 0.37 | 0.39 | 0.18 | -0.53 | 0.01 |
| EV to Free Cash Flow | 3.67 | -5.14 | -0.53 | -5.43 | 0.07 |
| EV to Operating Cash Flow | 3.61 | -5.19 | -0.53 | -5.35 | 0.07 |
| Tangible Book Value Per Share | 27.10 | 26.10 | 23.80 | 27.53 | 27.19 |
| Shareholders’ Equity Per Share | 27.12 | 26.12 | 23.81 | 27.56 | 27.20 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.14 | 0.15 | 0.16 | -9.83 | 0.16 |
| Revenue Per Share | 28.61 | 28.59 | 27.46 | 34.59 | 33.59 |
| Net Income Per Share | 3.66 | 3.14 | 2.61 | 0.41 | 3.39 |
| Tax Burden | 0.86 | 0.85 | 0.84 | 10.83 | 0.84 |
| 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 | 0.03 | 0.03 | 0.03 | 0.02 | 0.02 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.69 | -0.58 | -3.51 | 90.89 | 1.28 |
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