Jiin Ming Industry Co., Ltd.(TW:3230)
NT$21.90-1.95 (-8.18%)
TW:3230
Jiin Ming Industry Co., Ltd. financials statements
NT$21.90
At close:-1.95 (-8.18%)
Jiin Ming Industry Co., Ltd. (3230) Ratios
Jiin Ming Industry Co., Ltd. Ratios
TW:3230's free cash flow for Q2 2026 was NT$-41.66M. For the 2026 fiscal year, TW:3230's free cash flow was decreased by NT$-17.83M and operating cash flow was NT$-23.83M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.47 | 5.66 | 1.20 | 1.36 | 1.64 |
| Quick Ratio | 3.30 | 5.45 | 1.10 | 1.19 | 1.46 |
| Cash Ratio | 2.50 | 4.07 | 0.33 | 0.50 | 0.55 |
| Solvency Ratio | -0.19 | 1.52 | -0.09 | -0.02 | 0.07 |
| Operating Cash Flow Ratio | 0.09 | 0.07 | -0.15 | 0.17 | 0.06 |
| Short-Term Operating Cash Flow Coverage | 0.30 | 1.40 | -0.31 | 0.28 | 0.12 |
| Net Current Asset Value | NT$ 421.69M | NT$ 696.23M | NT$ -88.11M | NT$ -200.43M | NT$ -54.78M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.13 | 0.07 | 0.33 | 0.41 | 0.40 |
| Debt-to-Equity Ratio | 0.17 | 0.08 | 0.68 | 0.88 | 0.89 |
| Debt-to-Capital Ratio | 0.14 | 0.08 | 0.41 | 0.47 | 0.47 |
| Long-Term Debt-to-Capital Ratio | 0.08 | 0.05 | 0.20 | 0.32 | 0.32 |
| Financial Leverage Ratio | 1.32 | 1.22 | 2.10 | 2.17 | 2.19 |
| Debt Service Coverage Ratio | -0.82 | 22.10 | -0.14 | 0.01 | 0.27 |
| Interest Coverage Ratio | -26.14 | -16.48 | -6.32 | -4.18 | 0.37 |
| Debt to Market Cap | 0.05 | 0.02 | 0.57 | 0.74 | 0.63 |
| Interest Debt Per Share | 1.97 | 1.36 | 6.09 | 10.09 | 12.82 |
| Net Debt to EBITDA | 6.31 | -1.46 | -52.73 | 39.49 | 4.23 |
| Profitability Margins | |||||
| Gross Profit Margin | 4.64% | 3.25% | 3.23% | 3.14% | 12.71% |
| EBIT Margin | -33.42% | 70.16% | -15.79% | -10.36% | 0.31% |
| EBITDA Margin | -14.10% | 89.96% | -0.62% | 1.11% | 7.70% |
| Operating Profit Margin | -33.42% | -33.54% | -19.86% | -10.35% | 0.39% |
| Pretax Profit Margin | -34.07% | 68.13% | -18.93% | -12.84% | -0.74% |
| Net Profit Margin | -33.79% | 65.96% | -22.91% | -13.53% | -2.29% |
| Continuous Operations Profit Margin | -33.79% | 65.96% | -22.91% | -13.53% | -2.29% |
| Net Income Per EBT | 99.17% | 96.82% | 121.05% | 105.37% | 308.06% |
| EBT Per EBIT | 101.96% | -203.13% | 95.29% | 124.09% | -189.74% |
| Return on Assets (ROA) | -10.77% | 20.74% | -14.19% | -7.73% | -1.63% |
| Return on Equity (ROE) | -14.17% | 25.22% | -29.75% | -16.82% | -3.56% |
| Return on Capital Employed (ROCE) | -12.76% | -11.96% | -19.72% | -8.59% | 0.41% |
| Return on Invested Capital (ROIC) | -11.88% | -11.44% | -15.12% | -6.74% | 0.33% |
| Return on Tangible Assets | -10.91% | 20.97% | -14.31% | -7.79% | -1.63% |
| Earnings Yield | -4.27% | 6.23% | -26.54% | -14.38% | -2.76% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.69 | 2.31 | 2.30 | 3.16 | 2.70 |
| Payables Turnover | 7.57 | 7.60 | 9.83 | 8.81 | 8.33 |
| Inventory Turnover | 10.69 | 12.31 | 14.93 | 10.72 | 10.94 |
| Fixed Asset Turnover | 0.97 | 1.01 | 1.32 | 1.15 | 1.66 |
| Asset Turnover | 0.32 | 0.31 | 0.62 | 0.57 | 0.71 |
| Working Capital Turnover Ratio | 0.62 | 1.02 | 5.44 | 3.32 | 4.00 |
| Cash Conversion Cycle | 121.70 | 139.38 | 146.20 | 108.00 | 124.55 |
| Days of Sales Outstanding | 135.74 | 157.72 | 158.89 | 115.39 | 134.98 |
| Days of Inventory Outstanding | 34.15 | 29.66 | 24.45 | 34.04 | 33.38 |
| Days of Payables Outstanding | 48.19 | 48.00 | 37.14 | 41.43 | 43.80 |
| Operating Cycle | 169.89 | 187.38 | 183.34 | 149.43 | 168.35 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.22 | 0.16 | -1.01 | 1.25 | 0.59 |
| Free Cash Flow Per Share | -0.39 | -0.77 | -2.00 | 0.09 | -7.14 |
| Dividend Paid and CapEx Coverage Ratio | 0.23 | 0.17 | -1.01 | 1.08 | 0.08 |
| Capital Expenditure Coverage Ratio | 0.36 | 0.17 | -1.01 | 1.08 | 0.08 |
| Operating Cash Flow Coverage Ratio | 0.12 | 0.13 | -0.18 | 0.13 | 0.05 |
| Operating Cash Flow to Sales Ratio | 0.05 | 0.03 | -0.09 | 0.09 | 0.03 |
| Free Cash Flow Yield | -1.03% | -1.26% | -21.25% | 0.70% | -39.03% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -23.44 | 16.03 | -3.77 | -6.97 | -35.88 |
| Price-to-Sales (P/S) Ratio | 7.92 | 10.58 | 0.86 | 0.94 | 0.83 |
| Price-to-Book (P/B) Ratio | 3.32 | 4.05 | 1.12 | 1.17 | 1.29 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -96.68 | -79.35 | -4.71 | 142.53 | -2.56 |
| Price-to-Operating Cash Flow Ratio | 169.94 | 389.24 | -9.36 | 10.31 | 31.00 |
| Price-to-Earnings Growth (PEG) Ratio | 0.17 | -0.06 | -0.11 | -0.03 | 0.10 |
| Enterprise Value Multiple | -49.85 | 10.30 | -192.01 | 124.29 | 15.00 |
| Enterprise Value | 2.84B | 4.13B | 920.50M | 1.34B | 1.62B |
| EV to EBITDA | -49.85 | 10.30 | -192.01 | 124.29 | 15.00 |
| EV to Sales | 7.03 | 9.27 | 1.19 | 1.38 | 1.16 |
| EV to Free Cash Flow | -85.82 | -69.48 | -6.49 | 208.92 | -3.57 |
| EV to Operating Cash Flow | 150.85 | 340.82 | -12.91 | 15.11 | 43.20 |
| Tangible Book Value Per Share | 11.11 | 14.97 | 8.25 | 10.86 | 14.05 |
| Shareholders’ Equity Per Share | 11.29 | 15.17 | 8.40 | 11.03 | 14.20 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.01 | 0.03 | -0.21 | -0.05 | -2.08 |
| Revenue Per Share | 4.73 | 5.80 | 10.91 | 13.71 | 22.07 |
| Net Income Per Share | -1.60 | 3.83 | -2.50 | -1.85 | -0.51 |
| Tax Burden | 0.99 | 0.97 | 1.21 | 1.05 | 3.08 |
| Interest Burden | 1.02 | 0.97 | 1.20 | 1.24 | -2.36 |
| Research & Development to Revenue | 0.03 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.40 | 0.36 | 0.24 | 0.18 | 0.12 |
| Stock-Based Compensation to Revenue | 0.07 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.14 | 0.04 | 0.40 | -0.71 | -3.60 |
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