First Insurance Co., Ltd.(TW:2852)
NT$28.65+1.50 (+5.52%)
TW:2852
First Insurance Co., Ltd. financials statements
NT$28.65
At close:+1.50 (+5.52%)
First Insurance Co., Ltd. (2852) Ratios
First Insurance Co., Ltd. Ratios
TW:2852's free cash flow for Q2 2026 was NT$-12.49M. For the 2026 fiscal year, TW:2852's free cash flow was decreased by NT$-1.52M and operating cash flow was NT$-10.98M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.49 | 0.28 | 5.56 | 12.68 | 13.75 |
| Quick Ratio | 0.49 | 3.89 | 5.56 | 12.68 | 13.75 |
| Cash Ratio | 0.40 | 0.66 | 1.91 | 4.32 | 5.25 |
| Solvency Ratio | 0.10 | 0.09 | 0.06 | 0.06 | 0.06 |
| Operating Cash Flow Ratio | 0.10 | 0.36 | 0.41 | 0.21 | 0.14 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | NT$ -6.61B | NT$ -10.05B | NT$ -7.08B | NT$ -6.17B | NT$ -5.23B |
| 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 | 2.00 | 2.27 | 2.37 | 2.33 | 2.32 |
| Debt Service Coverage Ratio | 45583.40 | 4835.17 | 6075.24 | 33856.72 | 17097.69 |
| Interest Coverage Ratio | 53954.90 | 5508.29 | 6676.71 | 37496.33 | 18442.14 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.05 | 0.01 | 0.01 | 0.02 | 0.02 |
| Net Debt to EBITDA | -1.86 | -2.04 | -1.72 | -1.83 | -2.40 |
| Profitability Margins | |||||
| Gross Profit Margin | 52.75% | 83.00% | 82.08% | 82.27% | 81.94% |
| EBIT Margin | 14.56% | 13.85% | 10.20% | 9.74% | 9.88% |
| EBITDA Margin | 14.99% | 14.41% | 10.88% | 10.46% | 10.57% |
| Operating Profit Margin | 14.56% | 13.84% | 10.20% | 9.74% | 9.88% |
| Pretax Profit Margin | 14.56% | 13.84% | 10.20% | 9.74% | 9.88% |
| Net Profit Margin | 11.88% | 11.58% | 8.60% | 8.06% | 8.47% |
| Continuous Operations Profit Margin | 11.88% | 11.58% | 8.60% | 8.06% | 8.47% |
| Net Income Per EBT | 81.57% | 83.67% | 84.33% | 82.80% | 85.69% |
| EBT Per EBIT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 4.81% | 4.58% | 3.31% | 3.17% | 3.28% |
| Return on Equity (ROE) | 9.62% | 10.39% | 7.83% | 7.39% | 7.61% |
| Return on Capital Employed (ROCE) | 8.26% | 6.65% | 4.07% | 3.89% | 3.90% |
| Return on Invested Capital (ROIC) | 6.74% | 8.10% | 3.34% | 3.49% | 3.62% |
| Return on Tangible Assets | 4.81% | 4.59% | 3.31% | 3.17% | 3.29% |
| Earnings Yield | 10.53% | 12.00% | 11.37% | 11.74% | 12.54% |
| Efficiency Ratios | |||||
| Receivables Turnover | 16.02 | 8.10 | 0.00 | 0.00 | 0.00 |
| Payables Turnover | 12.13 | 4.67 | 4.23 | 3.97 | 3.72 |
| Inventory Turnover | 0.00 | -0.11 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 11.43 | 12.68 | 11.76 | 10.45 | 9.71 |
| Asset Turnover | 0.40 | 0.40 | 0.38 | 0.39 | 0.39 |
| Working Capital Turnover Ratio | -2.85 | 19.26 | 2.13 | 1.81 | 1.55 |
| Cash Conversion Cycle | -7.32 | -3482.55 | -86.22 | -91.83 | -98.12 |
| Days of Sales Outstanding | 22.78 | 45.08 | 0.00 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 0.00 | -3449.51 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 30.10 | 78.12 | 86.22 | 91.83 | 98.12 |
| Operating Cycle | 22.78 | -3404.43 | 0.00 | 0.00 | 0.00 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.78 | 4.18 | 0.98 | 0.21 | 0.14 |
| Free Cash Flow Per Share | 1.68 | 4.14 | 0.91 | 0.12 | 0.00 |
| Dividend Paid and CapEx Coverage Ratio | 0.81 | 3.60 | 1.24 | 0.16 | 0.29 |
| Capital Expenditure Coverage Ratio | 17.04 | 129.25 | 13.20 | 2.21 | 1.02 |
| Operating Cash Flow Coverage Ratio | 33.32 | 421.83 | 78.77 | 12.44 | 9.13 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.16 | 0.04 | 0.01 | 0.01 |
| Free Cash Flow Yield | 6.05% | 16.56% | 4.91% | 0.73% | 0.02% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 9.50 | 8.33 | 8.79 | 8.49 | 7.96 |
| Price-to-Sales (P/S) Ratio | 1.13 | 0.97 | 0.76 | 0.69 | 0.68 |
| Price-to-Book (P/B) Ratio | 0.91 | 0.87 | 0.69 | 0.63 | 0.61 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 16.53 | 6.04 | 20.38 | 136.11 | 6077.21 |
| Price-to-Operating Cash Flow Ratio | 15.56 | 5.98 | 18.84 | 74.59 | 102.30 |
| Price-to-Earnings Growth (PEG) Ratio | -3.56 | 0.20 | 0.65 | 7.82 | 0.03 |
| Enterprise Value Multiple | 5.66 | 4.66 | 5.23 | 4.73 | 3.98 |
| Enterprise Value | 6.29B | 5.24B | 4.21B | 3.43B | 2.75B |
| EV to EBITDA | 5.66 | 4.66 | 5.23 | 4.73 | 3.98 |
| EV to Sales | 0.85 | 0.67 | 0.57 | 0.49 | 0.42 |
| EV to Free Cash Flow | 12.43 | 4.20 | 15.34 | 98.07 | 3789.91 |
| EV to Operating Cash Flow | 11.70 | 4.16 | 14.18 | 53.74 | 63.79 |
| Tangible Book Value Per Share | 30.33 | 28.81 | 26.84 | 24.98 | 24.00 |
| Shareholders’ Equity Per Share | 30.39 | 28.88 | 26.95 | 25.11 | 24.14 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.16 | 0.16 | 0.17 | 0.14 |
| Revenue Per Share | 24.61 | 25.90 | 24.52 | 23.02 | 21.69 |
| Net Income Per Share | 2.92 | 3.00 | 2.11 | 1.86 | 1.84 |
| Tax Burden | 0.82 | 0.84 | 0.84 | 0.83 | 0.86 |
| 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 | 0.21 | 0.21 | 0.21 | 0.22 | 0.23 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.61 | 1.17 | 0.39 | 0.09 | 0.07 |
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