Chialin Precision Industrial Co., Ltd.(TW:3310)
NT$64.90+1.60 (+2.53%)
TW:3310
Chialin Precision Industrial Co., Ltd. financials statements
NT$64.90
At close:+1.60 (+2.53%)
Chialin Precision Industrial Co., Ltd. (3310) Ratios
Chialin Precision Industrial Co., Ltd. Ratios
TW:3310's free cash flow for Q2 2026 was NT$123.30M. For the 2026 fiscal year, TW:3310's free cash flow was decreased by NT$-8.00M and operating cash flow was NT$131.29M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.28 | 1.18 | 1.30 | 1.31 | 1.38 |
| Quick Ratio | 0.40 | 0.37 | 0.38 | 0.33 | 0.36 |
| Cash Ratio | 0.11 | 0.13 | 0.16 | 0.12 | 0.16 |
| Solvency Ratio | 0.08 | 0.04 | 0.06 | 0.04 | 0.03 |
| Operating Cash Flow Ratio | 0.18 | 0.01 | 0.07 | 0.00 | -0.32 |
| Short-Term Operating Cash Flow Coverage | 0.24 | 0.01 | 0.09 | 0.00 | -0.39 |
| Net Current Asset Value | NT$ 901.23M | NT$ 565.74M | NT$ 344.57M | NT$ 279.16M | NT$ 333.91M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.53 | 0.60 | 0.61 | 0.63 | 0.67 |
| Debt-to-Equity Ratio | 1.68 | 2.54 | 2.27 | 2.71 | 2.94 |
| Debt-to-Capital Ratio | 0.63 | 0.72 | 0.69 | 0.73 | 0.75 |
| Long-Term Debt-to-Capital Ratio | 0.09 | 0.15 | 0.31 | 0.38 | 0.41 |
| Financial Leverage Ratio | 3.20 | 4.20 | 3.75 | 4.29 | 4.40 |
| Debt Service Coverage Ratio | 0.12 | 0.05 | 0.08 | 0.05 | 0.04 |
| Interest Coverage Ratio | 6.78 | 2.32 | 5.24 | 3.70 | 2.77 |
| Debt to Market Cap | 0.54 | 0.73 | 0.63 | 1.66 | 1.86 |
| Interest Debt Per Share | 48.03 | 70.68 | 67.61 | 73.55 | 73.10 |
| Net Debt to EBITDA | 6.52 | 16.25 | 12.59 | 19.55 | 22.80 |
| Profitability Margins | |||||
| Gross Profit Margin | 23.63% | 23.89% | 21.45% | 19.29% | 18.29% |
| EBIT Margin | 12.90% | 9.93% | 9.31% | 6.95% | 5.42% |
| EBITDA Margin | 16.10% | 15.28% | 12.71% | 11.30% | 10.81% |
| Operating Profit Margin | 11.78% | 7.72% | 9.31% | 6.95% | 5.42% |
| Pretax Profit Margin | 11.16% | 11.70% | 11.34% | 7.16% | 3.98% |
| Net Profit Margin | 9.05% | 10.44% | 10.83% | 8.64% | 5.25% |
| Continuous Operations Profit Margin | 8.74% | 9.96% | 10.76% | 8.64% | 5.25% |
| Net Income Per EBT | 81.02% | 89.20% | 95.56% | 120.56% | 132.02% |
| EBT Per EBIT | 94.74% | 151.57% | 121.81% | 103.08% | 73.42% |
| Return on Assets (ROA) | 3.90% | 2.16% | 3.44% | 2.18% | 1.22% |
| Return on Equity (ROE) | 12.48% | 9.07% | 12.92% | 9.34% | 5.36% |
| Return on Capital Employed (ROCE) | 14.52% | 5.55% | 7.49% | 4.61% | 3.19% |
| Return on Invested Capital (ROIC) | 4.71% | 1.61% | 3.15% | 1.34% | 1.03% |
| Return on Tangible Assets | 3.90% | 2.16% | 3.44% | 2.18% | 1.22% |
| Earnings Yield | 4.04% | 2.62% | 3.61% | 5.74% | 3.42% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.91 | 2.57 | 4.56 | 3.26 | 2.79 |
| Payables Turnover | 4.99 | 2.38 | 4.45 | 3.30 | 3.18 |
| Inventory Turnover | 0.58 | 0.27 | 0.45 | 0.34 | 0.31 |
| Fixed Asset Turnover | 5.08 | 2.68 | 3.72 | 3.52 | 4.65 |
| Asset Turnover | 0.43 | 0.21 | 0.32 | 0.25 | 0.23 |
| Working Capital Turnover Ratio | 2.62 | 1.39 | 1.77 | 1.28 | 0.97 |
| Cash Conversion Cycle | 635.82 | 1325.43 | 809.32 | 1081.18 | 1197.61 |
| Days of Sales Outstanding | 74.39 | 142.05 | 80.10 | 111.88 | 130.76 |
| Days of Inventory Outstanding | 634.63 | 1336.48 | 811.29 | 1080.05 | 1181.53 |
| Days of Payables Outstanding | 73.20 | 153.10 | 82.08 | 110.75 | 114.68 |
| Operating Cycle | 709.02 | 1478.53 | 891.39 | 1191.93 | 1312.29 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 10.47 | 0.49 | 4.95 | 0.13 | -21.20 |
| Free Cash Flow Per Share | 9.74 | -0.09 | 4.42 | -4.73 | -22.28 |
| Dividend Paid and CapEx Coverage Ratio | 2.76 | 0.10 | 1.39 | 0.02 | -8.21 |
| Capital Expenditure Coverage Ratio | 14.35 | 0.84 | 9.31 | 0.03 | -19.61 |
| Operating Cash Flow Coverage Ratio | 0.22 | 0.01 | 0.07 | 0.00 | -0.29 |
| Operating Cash Flow to Sales Ratio | 0.27 | 0.02 | 0.14 | 0.00 | -0.84 |
| Free Cash Flow Yield | 11.22% | -0.10% | 4.19% | -10.79% | -57.42% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 25.60 | 37.97 | 27.69 | 17.40 | 29.17 |
| Price-to-Sales (P/S) Ratio | 2.24 | 3.98 | 3.00 | 1.51 | 1.54 |
| Price-to-Book (P/B) Ratio | 3.09 | 3.46 | 3.58 | 1.63 | 1.57 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 8.91 | -1014.75 | 23.86 | -9.27 | -1.74 |
| Price-to-Operating Cash Flow Ratio | 8.29 | 195.13 | 21.30 | 332.91 | -1.83 |
| Price-to-Earnings Growth (PEG) Ratio | 0.73 | -1.11 | 0.54 | 0.19 | 0.41 |
| Enterprise Value Multiple | 20.42 | 42.28 | 36.19 | 32.87 | 37.03 |
| Enterprise Value | 8.78B | 9.33B | 9.53B | 5.74B | 5.07B |
| EV to EBITDA | 20.42 | 42.28 | 36.19 | 32.87 | 37.03 |
| EV to Sales | 3.29 | 6.46 | 4.60 | 3.71 | 4.00 |
| EV to Free Cash Flow | 13.09 | -1648.28 | 36.59 | -22.86 | -4.53 |
| EV to Operating Cash Flow | 12.18 | 316.96 | 32.66 | 821.25 | -4.76 |
| Tangible Book Value Per Share | 28.20 | 27.62 | 29.67 | 27.16 | 24.70 |
| Shareholders’ Equity Per Share | 28.12 | 27.56 | 29.49 | 26.94 | 24.70 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.15 | 0.05 | 0.34 | 0.26 |
| Revenue Per Share | 38.78 | 23.97 | 35.16 | 29.13 | 25.24 |
| Net Income Per Share | 3.51 | 2.50 | 3.81 | 2.52 | 1.33 |
| Tax Burden | 0.81 | 0.89 | 0.96 | 1.21 | 1.32 |
| Interest Burden | 0.87 | 1.18 | 1.22 | 1.03 | 0.73 |
| Research & Development to Revenue | 0.03 | 0.04 | 0.02 | 0.03 | 0.03 |
| SG&A to Revenue | 0.09 | 0.12 | 0.10 | 0.10 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.42 | 0.17 | 1.30 | 0.05 | -16.00 |
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