J.D Development Co. Ltd.(TW:4402)
NT$12.45-0.30 (-2.35%)
TW:4402
J.D Development Co. Ltd. financials statements
NT$12.45
At close:-0.30 (-2.35%)
J.D Development Co. Ltd. (4402) Ratios
J.D Development Co. Ltd. Ratios
TW:4402's free cash flow for Q2 2026 was NT$-4.71M. For the 2026 fiscal year, TW:4402's free cash flow was increased by NT$0.00 and operating cash flow was NT$-4.71M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 34.23 | 30.74 | 21.03 | 1.34 | 1.21 |
| Quick Ratio | 34.16 | 30.59 | 20.92 | 1.21 | 1.08 |
| Cash Ratio | 31.97 | 29.18 | 20.21 | 0.09 | 0.07 |
| Solvency Ratio | -0.20 | 0.22 | -0.25 | 0.01 | -0.09 |
| Operating Cash Flow Ratio | -1.05 | -1.13 | 3.18 | 0.11 | -0.10 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 79.19 | 0.12 | -0.12 |
| Net Current Asset Value | NT$ 264.20M | NT$ 262.86M | NT$ 251.28M | NT$ 46.38M | NT$ 34.42M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.01 | 0.04 | 0.45 | 0.49 |
| Debt-to-Equity Ratio | 0.01 | 0.01 | 0.04 | 0.89 | 1.05 |
| Debt-to-Capital Ratio | 0.01 | 0.01 | 0.04 | 0.47 | 0.51 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.03 | 0.00 |
| Financial Leverage Ratio | 1.02 | 1.02 | 1.07 | 1.97 | 2.14 |
| Debt Service Coverage Ratio | -32.53 | 14.42 | -0.85 | 0.04 | -0.10 |
| Interest Coverage Ratio | -218.10 | -100.00 | -9.74 | 0.87 | -10.75 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.45 | 0.86 |
| Interest Debt Per Share | 0.07 | 0.07 | 0.55 | 5.42 | 6.52 |
| Net Debt to EBITDA | 91.60 | -74.76 | 96.77 | 14.64 | -7.38 |
| Profitability Margins | |||||
| Gross Profit Margin | 17.32% | 14.49% | -2.32% | 12.61% | -0.03% |
| EBIT Margin | -37.23% | -32.07% | -18.62% | 2.21% | -30.53% |
| EBITDA Margin | -11.73% | 18.80% | -3.38% | 8.94% | -24.28% |
| Operating Profit Margin | -74.48% | -127.62% | -52.71% | 2.21% | -23.79% |
| Pretax Profit Margin | -37.57% | -33.35% | -24.03% | -0.32% | -32.74% |
| Net Profit Margin | -36.95% | -33.75% | -25.85% | -4.64% | -25.65% |
| Continuous Operations Profit Margin | -36.95% | -33.75% | -25.85% | -4.64% | -25.65% |
| Net Income Per EBT | 98.34% | 101.19% | 107.57% | 1443.48% | 78.34% |
| EBT Per EBIT | 50.44% | 26.13% | 45.59% | -14.55% | 137.65% |
| Return on Assets (ROA) | -1.44% | -1.00% | -3.92% | -1.47% | -6.52% |
| Return on Equity (ROE) | -1.47% | -1.03% | -4.19% | -2.90% | -13.93% |
| Return on Capital Employed (ROCE) | -2.93% | -3.84% | -8.21% | 1.24% | -11.81% |
| Return on Invested Capital (ROIC) | -2.88% | -3.84% | -8.18% | 0.72% | -4.91% |
| Return on Tangible Assets | -1.44% | -1.00% | -3.92% | -1.47% | -6.52% |
| Earnings Yield | -0.65% | -0.39% | -3.30% | -1.60% | -12.71% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.53 | 1.95 | 12.99 | 5.18 | 3.52 |
| Payables Turnover | 4.89 | 3.67 | 149.70 | 66.54 | 34.28 |
| Inventory Turnover | 32.36 | 11.53 | 51.91 | 4.97 | 4.25 |
| Fixed Asset Turnover | 0.39 | 0.27 | 0.35 | 0.78 | 0.65 |
| Asset Turnover | 0.04 | 0.03 | 0.15 | 0.32 | 0.25 |
| Working Capital Turnover Ratio | 0.09 | 0.07 | 0.44 | 2.45 | 1.33 |
| Cash Conversion Cycle | 175.22 | 119.45 | 32.69 | 138.45 | 178.76 |
| Days of Sales Outstanding | 238.63 | 187.28 | 28.10 | 70.53 | 103.62 |
| Days of Inventory Outstanding | 11.28 | 31.67 | 7.03 | 73.41 | 85.78 |
| Days of Payables Outstanding | 74.69 | 99.50 | 2.44 | 5.49 | 10.65 |
| Operating Cycle | 249.91 | 218.94 | 35.13 | 143.94 | 189.40 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.13 | -0.15 | 0.93 | 0.56 | -0.67 |
| Free Cash Flow Per Share | -0.13 | -0.21 | 0.70 | 0.52 | -1.38 |
| Dividend Paid and CapEx Coverage Ratio | 0.00 | -2.67 | 3.97 | 14.13 | -0.94 |
| Capital Expenditure Coverage Ratio | 0.00 | -2.67 | 3.97 | 14.13 | -0.94 |
| Operating Cash Flow Coverage Ratio | -1.96 | -2.22 | 2.04 | 0.11 | -0.10 |
| Operating Cash Flow to Sales Ratio | -0.36 | -0.56 | 0.56 | 0.15 | -0.20 |
| Free Cash Flow Yield | -0.63% | -0.89% | 5.33% | 4.83% | -20.52% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -154.23 | -254.92 | -30.35 | -63.53 | -7.83 |
| Price-to-Sales (P/S) Ratio | 56.98 | 86.03 | 7.83 | 2.89 | 2.02 |
| Price-to-Book (P/B) Ratio | 2.26 | 2.61 | 1.27 | 1.81 | 1.10 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -158.02 | -112.52 | 18.77 | 20.70 | -4.87 |
| Price-to-Operating Cash Flow Ratio | -158.02 | -154.65 | 14.04 | 19.23 | -10.03 |
| Price-to-Earnings Growth (PEG) Ratio | -3.65 | 3.24 | -0.20 | 0.79 | 0.37 |
| Enterprise Value Multiple | -394.04 | 382.84 | -134.63 | 47.01 | -15.69 |
| Enterprise Value | 1.10B | 1.33B | 350.57M | 721.48M | 584.63M |
| EV to EBITDA | -394.04 | 382.84 | -134.63 | 47.01 | -15.69 |
| EV to Sales | 46.23 | 71.98 | 4.56 | 4.20 | 3.81 |
| EV to Free Cash Flow | -128.21 | -94.13 | 10.92 | 30.06 | -9.20 |
| EV to Operating Cash Flow | -128.21 | -129.38 | 8.17 | 27.93 | -18.95 |
| Tangible Book Value Per Share | 8.86 | 8.91 | 10.28 | 5.97 | 6.14 |
| Shareholders’ Equity Per Share | 8.86 | 8.91 | 10.28 | 5.97 | 6.14 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.02 | -0.01 | -0.08 | -13.43 | 0.22 |
| Revenue Per Share | 0.35 | 0.27 | 1.67 | 3.73 | 3.34 |
| Net Income Per Share | -0.13 | -0.09 | -0.43 | -0.17 | -0.86 |
| Tax Burden | 0.98 | 1.01 | 1.08 | 14.43 | 0.78 |
| Interest Burden | 1.01 | 1.04 | 1.29 | -0.15 | 1.07 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.92 | 1.42 | 0.50 | 0.19 | 0.24 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.96 | 1.67 | -2.16 | -3.24 | 0.78 |
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