J&B International Inc.(TW:4442)
NT$52.00+1.30 (+2.56%)
TW:4442
J&B International Inc. financials statements
NT$52.00
At close:+1.30 (+2.56%)
J&B International Inc. (4442) Ratios
J&B International Inc. Ratios
TW:4442's free cash flow for Q2 2026 was NT$67.73M. For the 2026 fiscal year, TW:4442's free cash flow was decreased by NT$-12.58M and operating cash flow was NT$80.31M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Sep 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.79 | 2.43 | 2.27 | 1.80 | 1.87 |
| Quick Ratio | 2.54 | 2.22 | 1.80 | 1.41 | 1.56 |
| Cash Ratio | 1.82 | 1.51 | 1.16 | 0.63 | 0.57 |
| Solvency Ratio | 0.36 | 0.33 | 0.18 | 0.20 | 0.37 |
| Operating Cash Flow Ratio | 0.39 | 0.64 | 0.25 | 0.19 | -0.24 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 58.13 | 1.94 | 2.15 | -3.41 |
| Net Current Asset Value | NT$ 557.25M | NT$ 435.35M | NT$ 350.75M | NT$ 262.63M | NT$ 234.70M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.08 | 0.01 | 0.06 | 0.06 | 0.05 |
| Debt-to-Equity Ratio | 0.12 | 0.01 | 0.09 | 0.11 | 0.10 |
| Debt-to-Capital Ratio | 0.11 | 0.01 | 0.08 | 0.10 | 0.09 |
| Long-Term Debt-to-Capital Ratio | 0.11 | 0.00 | 0.00 | 0.01 | 0.02 |
| Financial Leverage Ratio | 1.57 | 1.54 | 1.57 | 1.82 | 1.89 |
| Debt Service Coverage Ratio | 54.46 | 25.21 | 1.40 | 2.45 | 5.14 |
| Interest Coverage Ratio | 60.63 | 113.17 | 19.61 | 27.19 | 81.13 |
| Debt to Market Cap | 0.06 | 0.00 | 0.06 | 0.05 | 0.04 |
| Interest Debt Per Share | 3.59 | 0.35 | 2.01 | 2.11 | 1.57 |
| Net Debt to EBITDA | -2.80 | -3.48 | -4.07 | -1.70 | -0.90 |
| Profitability Margins | |||||
| Gross Profit Margin | 27.37% | 26.11% | 22.72% | 24.67% | 26.59% |
| EBIT Margin | 11.08% | 8.89% | 4.38% | 6.68% | 9.12% |
| EBITDA Margin | 12.20% | 10.34% | 6.15% | 8.78% | 10.46% |
| Operating Profit Margin | 11.08% | 7.16% | 3.77% | 7.16% | 9.22% |
| Pretax Profit Margin | 11.32% | 8.83% | 4.19% | 6.41% | 9.00% |
| Net Profit Margin | 9.08% | 6.81% | 2.84% | 4.85% | 7.04% |
| Continuous Operations Profit Margin | 9.08% | 6.81% | 2.84% | 4.83% | 6.68% |
| Net Income Per EBT | 80.19% | 77.13% | 67.91% | 75.62% | 78.23% |
| EBT Per EBIT | 102.16% | 123.41% | 111.08% | 89.57% | 97.69% |
| Return on Assets (ROA) | 11.55% | 9.55% | 3.96% | 6.93% | 13.31% |
| Return on Equity (ROE) | 18.08% | 14.67% | 6.22% | 12.63% | 25.22% |
| Return on Capital Employed (ROCE) | 19.62% | 15.18% | 8.08% | 17.96% | 29.09% |
| Return on Invested Capital (ROIC) | 15.70% | 11.59% | 5.09% | 12.55% | 20.48% |
| Return on Tangible Assets | 11.63% | 9.65% | 4.02% | 7.04% | 13.57% |
| Earnings Yield | 8.79% | 8.22% | 5.14% | 7.61% | 13.13% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.62 | 7.85 | 7.25 | 4.66 | 5.73 |
| Payables Turnover | 5.60 | 4.59 | 5.36 | 7.41 | 25.24 |
| Inventory Turnover | 13.09 | 14.60 | 6.55 | 6.47 | 11.38 |
| Fixed Asset Turnover | 6.58 | 9.37 | 7.97 | 7.42 | 8.91 |
| Asset Turnover | 1.27 | 1.40 | 1.39 | 1.43 | 1.89 |
| Working Capital Turnover Ratio | 3.02 | 3.20 | 3.52 | 4.40 | 6.18 |
| Cash Conversion Cycle | 10.58 | -8.13 | 37.98 | 85.40 | 81.36 |
| Days of Sales Outstanding | 47.93 | 46.47 | 50.35 | 78.30 | 63.75 |
| Days of Inventory Outstanding | 27.88 | 24.99 | 55.75 | 56.38 | 32.06 |
| Days of Payables Outstanding | 65.23 | 79.59 | 68.12 | 49.27 | 14.46 |
| Operating Cycle | 75.80 | 71.46 | 106.10 | 134.68 | 95.82 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.97 | 7.25 | 2.88 | 2.75 | -2.84 |
| Free Cash Flow Per Share | 0.29 | 6.81 | 2.70 | 2.46 | -3.58 |
| Dividend Paid and CapEx Coverage Ratio | 0.70 | 5.87 | 1.83 | 2.14 | -1.43 |
| Capital Expenditure Coverage Ratio | 1.06 | 16.60 | 15.94 | 9.78 | -3.84 |
| Operating Cash Flow Coverage Ratio | 1.43 | 22.86 | 1.50 | 1.38 | -1.89 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.16 | 0.06 | 0.06 | -0.05 |
| Free Cash Flow Yield | 0.48% | 17.58% | 10.67% | 8.11% | -11.79% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 11.38 | 12.15 | 19.45 | 13.16 | 7.62 |
| Price-to-Sales (P/S) Ratio | 1.03 | 0.83 | 0.55 | 0.64 | 0.54 |
| Price-to-Book (P/B) Ratio | 2.06 | 1.78 | 1.21 | 1.66 | 1.92 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 208.47 | 5.69 | 9.38 | 12.33 | -8.48 |
| Price-to-Operating Cash Flow Ratio | 11.98 | 5.35 | 8.79 | 11.07 | -10.70 |
| Price-to-Earnings Growth (PEG) Ratio | 0.18 | 0.08 | -0.44 | -0.31 | 0.47 |
| Enterprise Value Multiple | 5.67 | 4.54 | 4.92 | 5.56 | 4.23 |
| Enterprise Value | 1.16B | 604.88M | 341.35M | 568.30M | 601.02M |
| EV to EBITDA | 5.67 | 4.54 | 4.92 | 5.56 | 4.23 |
| EV to Sales | 0.69 | 0.47 | 0.30 | 0.49 | 0.44 |
| EV to Free Cash Flow | 139.57 | 3.22 | 5.13 | 9.44 | -7.00 |
| EV to Operating Cash Flow | 8.02 | 3.03 | 4.81 | 8.48 | -8.83 |
| Tangible Book Value Per Share | 28.60 | 21.40 | 20.48 | 17.80 | 16.76 |
| Shareholders’ Equity Per Share | 28.92 | 21.73 | 20.91 | 18.30 | 15.82 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.23 | 0.32 | 0.25 | 0.26 |
| Revenue Per Share | 57.61 | 46.78 | 45.73 | 47.66 | 56.65 |
| Net Income Per Share | 5.23 | 3.19 | 1.30 | 2.31 | 3.99 |
| Tax Burden | 0.80 | 0.77 | 0.68 | 0.76 | 0.78 |
| Interest Burden | 1.02 | 0.99 | 0.96 | 0.96 | 0.99 |
| Research & Development to Revenue | 0.01 | 0.02 | 0.03 | 0.02 | 0.02 |
| SG&A to Revenue | 0.16 | 0.17 | 0.17 | 0.17 | 0.15 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 |
| Income Quality | 0.95 | 1.76 | 2.21 | 0.90 | -0.56 |
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