YJN CO.,LTD.(TW:3191)
NT$16.80+0.35 (+2.13%)
TW:3191
YJN CO.,LTD. financials statements
NT$16.80
At close:+0.35 (+2.13%)
YJN CO.,LTD. (3191) Ratios
YJN CO.,LTD. Ratios
TW:3191's free cash flow for Q2 2026 was NT$8.22M. For the 2026 fiscal year, TW:3191's free cash flow was decreased by NT$-1.57M and operating cash flow was NT$9.79M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 6.18 | 5.74 | 5.50 | 3.29 | 1.62 |
| Quick Ratio | 4.69 | 4.91 | 4.77 | 2.97 | 1.31 |
| Cash Ratio | 1.22 | 2.35 | 1.52 | 2.42 | 0.61 |
| Solvency Ratio | 0.37 | -0.04 | -0.12 | 0.03 | -0.06 |
| Operating Cash Flow Ratio | -2.50 | -0.14 | -0.42 | 0.17 | 0.29 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | -10.07 | 7.57 | 14.98 |
| Net Current Asset Value | NT$ 113.78M | NT$ 66.00M | NT$ 86.50M | NT$ 219.91M | NT$ 32.59M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.23 | 0.23 | 0.26 | 0.10 | 0.22 |
| Debt-to-Equity Ratio | 0.33 | 0.44 | 0.51 | 0.15 | 0.52 |
| Debt-to-Capital Ratio | 0.25 | 0.30 | 0.34 | 0.13 | 0.34 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.07 | 0.06 | 0.15 |
| Financial Leverage Ratio | 1.42 | 1.87 | 1.92 | 1.45 | 2.35 |
| Debt Service Coverage Ratio | -1.90 | -0.38 | -4.16 | 1.39 | -1.57 |
| Interest Coverage Ratio | -6.67 | -6.19 | -8.47 | -7.52 | 8.29 |
| Debt to Market Cap | 0.00 | 0.00 | 0.02 | 0.04 | 0.06 |
| Interest Debt Per Share | 2.04 | 2.35 | 2.95 | 1.07 | 2.37 |
| Net Debt to EBITDA | -4.16 | 25.24 | -2.12 | -46.57 | 4.48 |
| Profitability Margins | |||||
| Gross Profit Margin | 17.05% | 20.03% | 26.46% | 23.35% | 24.35% |
| EBIT Margin | -16.36% | -9.71% | -19.31% | -7.01% | -9.14% |
| EBITDA Margin | -5.74% | -0.19% | -8.68% | 2.04% | -0.89% |
| Operating Profit Margin | -16.36% | -18.05% | -12.88% | -6.79% | 7.41% |
| Pretax Profit Margin | 11.99% | -12.62% | -20.83% | -7.91% | -10.03% |
| Net Profit Margin | 13.07% | -13.53% | -23.27% | -7.22% | -11.87% |
| Continuous Operations Profit Margin | 13.07% | -13.53% | -23.27% | -7.22% | -11.87% |
| Net Income Per EBT | 108.97% | 107.22% | 111.75% | 91.25% | 118.34% |
| EBT Per EBIT | -73.30% | 69.95% | 161.67% | 116.55% | -135.37% |
| Return on Assets (ROA) | 6.11% | -5.98% | -10.21% | -3.83% | -11.47% |
| Return on Equity (ROE) | 8.68% | -11.18% | -19.63% | -5.56% | -27.00% |
| Return on Capital Employed (ROCE) | -8.49% | -8.95% | -6.42% | -4.81% | 12.44% |
| Return on Invested Capital (ROIC) | -8.17% | -8.63% | -6.19% | -4.14% | 11.04% |
| Return on Tangible Assets | 6.13% | -6.00% | -10.21% | -3.83% | -11.47% |
| Earnings Yield | 2.82% | -3.11% | -4.93% | -2.73% | -7.59% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.92 | 3.44 | 3.58 | 4.38 | 4.02 |
| Payables Turnover | 22.78 | 17.62 | 17.73 | 8.78 | 8.75 |
| Inventory Turnover | 2.64 | 3.89 | 3.66 | 5.12 | 5.57 |
| Fixed Asset Turnover | 1.90 | 1.78 | 1.47 | 4.49 | 4.09 |
| Asset Turnover | 0.47 | 0.44 | 0.44 | 0.53 | 0.97 |
| Working Capital Turnover Ratio | 0.85 | 0.78 | 0.83 | 1.40 | 3.59 |
| Cash Conversion Cycle | 247.30 | 179.32 | 181.12 | 113.09 | 114.49 |
| Days of Sales Outstanding | 124.90 | 106.22 | 101.90 | 83.41 | 90.71 |
| Days of Inventory Outstanding | 138.43 | 93.81 | 99.80 | 71.26 | 65.48 |
| Days of Payables Outstanding | 16.02 | 20.71 | 20.59 | 41.58 | 41.70 |
| Operating Cycle | 263.32 | 200.03 | 201.70 | 154.68 | 156.19 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -2.06 | -0.15 | -0.56 | 0.42 | 1.26 |
| Free Cash Flow Per Share | -2.18 | -0.33 | -0.82 | 0.41 | 1.14 |
| Dividend Paid and CapEx Coverage Ratio | -16.97 | -0.81 | -2.12 | 23.39 | 10.85 |
| Capital Expenditure Coverage Ratio | -16.97 | -0.81 | -2.12 | 23.39 | 10.85 |
| Operating Cash Flow Coverage Ratio | -1.06 | -0.07 | -0.19 | 0.41 | 0.55 |
| Operating Cash Flow to Sales Ratio | -0.53 | -0.04 | -0.12 | 0.08 | 0.13 |
| Free Cash Flow Yield | -12.06% | -1.82% | -3.63% | 2.91% | 7.32% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 35.49 | -32.02 | -20.27 | -36.79 | -13.22 |
| Price-to-Sales (P/S) Ratio | 4.64 | 4.36 | 4.72 | 2.64 | 1.56 |
| Price-to-Book (P/B) Ratio | 3.08 | 3.60 | 3.98 | 2.04 | 3.56 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -8.29 | -55.03 | -27.55 | 34.37 | 13.67 |
| Price-to-Operating Cash Flow Ratio | -8.78 | -122.88 | -40.53 | 32.90 | 12.41 |
| Price-to-Earnings Growth (PEG) Ratio | -0.19 | 0.66 | -0.11 | 0.54 | 0.16 |
| Enterprise Value Multiple | -84.94 | -2267.68 | -56.49 | 83.03 | -171.02 |
| Enterprise Value | 821.87M | 786.89M | 1.02B | 383.11M | 434.73M |
| EV to EBITDA | -84.94 | -2267.68 | -56.49 | 83.03 | -171.02 |
| EV to Sales | 4.88 | 4.31 | 4.90 | 1.69 | 1.52 |
| EV to Free Cash Flow | -8.72 | -54.43 | -28.63 | 22.02 | 13.32 |
| EV to Operating Cash Flow | -9.23 | -121.53 | -42.11 | 21.08 | 12.09 |
| Tangible Book Value Per Share | 5.85 | 5.05 | 5.65 | 6.87 | 4.38 |
| Shareholders’ Equity Per Share | 5.87 | 5.07 | 5.65 | 6.87 | 4.39 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.09 | -0.07 | -0.12 | 0.09 | -0.18 |
| Revenue Per Share | 3.90 | 4.19 | 4.77 | 5.29 | 9.97 |
| Net Income Per Share | 0.51 | -0.57 | -1.11 | -0.38 | -1.18 |
| Tax Burden | 1.09 | 1.07 | 1.12 | 0.91 | 1.18 |
| Interest Burden | -0.73 | 1.30 | 1.08 | 1.13 | 1.10 |
| Research & Development to Revenue | 0.02 | 0.04 | 0.03 | 0.03 | 0.05 |
| SG&A to Revenue | 0.39 | 0.34 | 0.40 | 0.32 | 0.25 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -4.40 | 0.28 | 0.56 | -1.02 | -1.26 |
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