Jing-Jan Retail Business Co., Ltd.(TW:2942)
NT$34.30-0.50 (-1.44%)
TW:2942
Jing-Jan Retail Business Co., Ltd. financials statements
NT$34.30
At close:-0.50 (-1.44%)
Jing-Jan Retail Business Co., Ltd. (2942) Ratios
Jing-Jan Retail Business Co., Ltd. Ratios
TW:2942's free cash flow for Q2 2026 was NT$168.01M. For the 2026 fiscal year, TW:2942's free cash flow was decreased by NT$-60.21M and operating cash flow was NT$228.22M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.35 | 0.51 | 0.73 | 0.86 | 0.75 |
| Quick Ratio | 0.34 | 0.50 | 0.72 | 0.85 | 0.74 |
| Cash Ratio | 0.32 | 0.43 | 0.64 | 0.78 | 0.65 |
| Solvency Ratio | 0.20 | 0.18 | 0.14 | 0.11 | 0.09 |
| Operating Cash Flow Ratio | 0.29 | 0.42 | 0.44 | 0.41 | 0.33 |
| Short-Term Operating Cash Flow Coverage | 0.53 | 0.00 | 4.82 | 3.83 | 1.60 |
| Net Current Asset Value | NT$ -2.83B | NT$ -3.36B | NT$ -3.86B | NT$ -4.31B | NT$ -4.89B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.52 | 0.57 | 0.62 | 0.67 | 0.71 |
| Debt-to-Equity Ratio | 1.94 | 2.48 | 3.33 | 4.30 | 5.13 |
| Debt-to-Capital Ratio | 0.66 | 0.71 | 0.77 | 0.81 | 0.84 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.39 | 0.49 | 0.59 | 0.59 |
| Financial Leverage Ratio | 3.71 | 4.36 | 5.35 | 6.38 | 7.24 |
| Debt Service Coverage Ratio | 0.58 | 8.91 | 3.12 | 2.50 | 1.37 |
| Interest Coverage Ratio | 3.72 | 3.20 | 2.98 | 1.87 | 1.09 |
| Debt to Market Cap | 0.67 | 0.36 | 0.49 | 0.81 | 0.74 |
| Interest Debt Per Share | 44.45 | 52.27 | 67.88 | 79.29 | 88.89 |
| Net Debt to EBITDA | 2.25 | 2.76 | 3.07 | 4.14 | 5.52 |
| Profitability Margins | |||||
| Gross Profit Margin | 54.54% | 52.51% | 53.78% | 50.50% | 44.57% |
| EBIT Margin | 22.26% | 24.57% | 26.99% | 20.82% | 16.56% |
| EBITDA Margin | 62.61% | 64.67% | 65.70% | 64.51% | 64.99% |
| Operating Profit Margin | 22.26% | 21.98% | 24.23% | 18.06% | 11.76% |
| Pretax Profit Margin | 18.80% | 17.70% | 18.86% | 11.15% | 5.80% |
| Net Profit Margin | 14.98% | 14.17% | 15.14% | 9.09% | 5.07% |
| Continuous Operations Profit Margin | 14.98% | 14.17% | 15.14% | 9.09% | 5.07% |
| Net Income Per EBT | 79.71% | 80.04% | 80.28% | 81.47% | 87.37% |
| EBT Per EBIT | 84.45% | 80.55% | 77.81% | 61.76% | 49.30% |
| Return on Assets (ROA) | 4.00% | 3.54% | 3.31% | 1.62% | 0.76% |
| Return on Equity (ROE) | 14.87% | 15.45% | 17.71% | 10.36% | 5.51% |
| Return on Capital Employed (ROCE) | 10.94% | 7.66% | 7.37% | 4.32% | 2.39% |
| Return on Invested Capital (ROIC) | 5.94% | 5.49% | 5.24% | 3.15% | 1.82% |
| Return on Tangible Assets | 4.01% | 3.54% | 3.32% | 1.63% | 0.76% |
| Earnings Yield | 10.48% | 8.57% | 7.89% | 5.25% | 2.20% |
| Efficiency Ratios | |||||
| Receivables Turnover | 35.40 | 38.14 | 18.49 | 21.93 | 19.13 |
| Payables Turnover | 0.90 | 0.85 | 0.74 | 0.70 | 0.73 |
| Inventory Turnover | 42.10 | 30.58 | 34.04 | 33.49 | 31.53 |
| Fixed Asset Turnover | 0.36 | 0.32 | 0.30 | 0.25 | 0.20 |
| Asset Turnover | 0.27 | 0.25 | 0.22 | 0.18 | 0.15 |
| Working Capital Turnover Ratio | -1.19 | -2.20 | -3.87 | -3.41 | -2.97 |
| Cash Conversion Cycle | -385.33 | -408.24 | -460.81 | -496.23 | -468.15 |
| Days of Sales Outstanding | 10.31 | 9.57 | 19.74 | 16.64 | 19.08 |
| Days of Inventory Outstanding | 8.67 | 11.94 | 10.72 | 10.90 | 11.58 |
| Days of Payables Outstanding | 404.31 | 429.74 | 491.28 | 523.77 | 498.81 |
| Operating Cycle | 18.98 | 21.51 | 30.47 | 27.54 | 30.66 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 11.02 | 10.63 | 13.07 | 12.00 | 10.63 |
| Free Cash Flow Per Share | 10.47 | 10.15 | 12.66 | 11.39 | 10.26 |
| Dividend Paid and CapEx Coverage Ratio | 5.17 | 3.53 | 6.28 | 8.31 | 2.95 |
| Capital Expenditure Coverage Ratio | 19.85 | 22.06 | 31.84 | 19.52 | 28.99 |
| Operating Cash Flow Coverage Ratio | 0.26 | 0.21 | 0.20 | 0.16 | 0.12 |
| Operating Cash Flow to Sales Ratio | 0.50 | 0.48 | 0.56 | 0.59 | 0.58 |
| Free Cash Flow Yield | 33.23% | 27.50% | 28.46% | 32.13% | 24.14% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 9.55 | 11.68 | 12.68 | 19.06 | 45.70 |
| Price-to-Sales (P/S) Ratio | 1.43 | 1.65 | 1.92 | 1.73 | 2.31 |
| Price-to-Book (P/B) Ratio | 1.42 | 1.80 | 2.25 | 1.97 | 2.51 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 3.01 | 3.64 | 3.51 | 3.11 | 4.14 |
| Price-to-Operating Cash Flow Ratio | 2.86 | 3.47 | 3.40 | 2.95 | 4.00 |
| Price-to-Earnings Growth (PEG) Ratio | 2.15 | -1.17 | 0.14 | 0.19 | -0.63 |
| Enterprise Value Multiple | 4.54 | 5.31 | 6.00 | 6.82 | 9.08 |
| Enterprise Value | 3.76B | 4.60B | 5.48B | 5.42B | 6.52B |
| EV to EBITDA | 4.54 | 5.31 | 6.00 | 6.82 | 9.08 |
| EV to Sales | 2.84 | 3.44 | 3.94 | 4.40 | 5.90 |
| EV to Free Cash Flow | 5.98 | 7.56 | 7.21 | 7.92 | 10.59 |
| EV to Operating Cash Flow | 5.68 | 7.22 | 6.98 | 7.52 | 10.22 |
| Tangible Book Value Per Share | 22.21 | 20.38 | 19.58 | 17.78 | 16.72 |
| Shareholders’ Equity Per Share | 22.20 | 20.48 | 19.81 | 17.97 | 16.94 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.20 | 0.20 | 0.19 | 0.13 |
| Revenue Per Share | 22.02 | 22.32 | 23.18 | 20.50 | 18.42 |
| Net Income Per Share | 3.30 | 3.16 | 3.51 | 1.86 | 0.93 |
| Tax Burden | 0.80 | 0.80 | 0.80 | 0.81 | 0.87 |
| Interest Burden | 0.84 | 0.72 | 0.70 | 0.54 | 0.35 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.31 | 0.31 | 0.30 | 0.32 | 0.33 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 3.34 | 2.69 | 3.73 | 6.45 | 11.39 |
Currency in TWD
