Jian Sin Industrial Co., Ltd.(TW:4502)
NT$15.850.00 (-0.63%)
TW:4502
Jian Sin Industrial Co., Ltd. financials statements
NT$15.85
At close:0.00 (-0.63%)
Jian Sin Industrial Co., Ltd. (4502) Ratios
Jian Sin Industrial Co., Ltd. Ratios
TW:4502's free cash flow for Q2 2026 was NT$27.08M. For the 2026 fiscal year, TW:4502's free cash flow was decreased by NT$-4.43M and operating cash flow was NT$31.52M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.09 | 1.21 | 1.00 | 1.15 | 1.24 |
| Quick Ratio | 0.60 | 0.77 | 0.61 | 0.68 | 0.71 |
| Cash Ratio | 0.18 | 0.20 | 0.17 | 0.25 | 0.32 |
| Solvency Ratio | 0.00 | 0.06 | 0.06 | 0.05 | -0.01 |
| Operating Cash Flow Ratio | 0.08 | 0.21 | 0.03 | -0.03 | -0.21 |
| Short-Term Operating Cash Flow Coverage | 0.11 | 0.27 | 0.04 | -0.05 | -0.29 |
| Net Current Asset Value | NT$ -756.67M | NT$ -693.90M | NT$ -710.40M | NT$ -705.08M | NT$ -723.29M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.68 | 0.63 | 0.63 | 0.64 | 0.62 |
| Debt-to-Equity Ratio | 2.87 | 2.33 | 2.53 | 2.54 | 2.25 |
| Debt-to-Capital Ratio | 0.74 | 0.70 | 0.72 | 0.72 | 0.69 |
| Long-Term Debt-to-Capital Ratio | 0.60 | 0.56 | 0.51 | 0.56 | 0.58 |
| Financial Leverage Ratio | 4.21 | 3.68 | 4.00 | 3.95 | 3.62 |
| Debt Service Coverage Ratio | 0.08 | 0.24 | 0.19 | 0.18 | 0.04 |
| Interest Coverage Ratio | -1.26 | 0.02 | 0.15 | 0.01 | -2.55 |
| Debt to Market Cap | 1.72 | 1.44 | 0.82 | 0.77 | 0.73 |
| Interest Debt Per Share | 28.30 | 29.52 | 31.53 | 29.98 | 30.34 |
| Net Debt to EBITDA | 19.76 | 6.98 | 7.37 | 8.77 | 54.93 |
| Profitability Margins | |||||
| Gross Profit Margin | 11.69% | 17.09% | 17.41% | 14.78% | 6.27% |
| EBIT Margin | -2.20% | 7.16% | 5.85% | 2.74% | -7.35% |
| EBITDA Margin | 7.52% | 14.63% | 13.61% | 10.76% | 1.57% |
| Operating Profit Margin | -8.21% | 0.12% | 0.80% | 0.05% | -8.80% |
| Pretax Profit Margin | -8.74% | 1.27% | 0.54% | -1.64% | -10.80% |
| Net Profit Margin | -9.19% | 0.85% | 0.57% | -1.52% | -10.20% |
| Continuous Operations Profit Margin | -9.46% | 0.65% | 0.45% | -1.64% | -10.48% |
| Net Income Per EBT | 105.12% | 66.39% | 106.33% | 92.57% | 94.44% |
| EBT Per EBIT | 106.45% | 1073.87% | 67.12% | -3454.62% | 122.75% |
| Return on Assets (ROA) | -3.77% | 0.46% | 0.32% | -0.87% | -6.07% |
| Return on Equity (ROE) | -15.89% | 1.71% | 1.26% | -3.44% | -21.98% |
| Return on Capital Employed (ROCE) | -5.58% | 0.10% | 0.85% | 0.05% | -7.87% |
| Return on Invested Capital (ROIC) | -3.66% | 0.04% | 0.41% | 0.03% | -5.57% |
| Return on Tangible Assets | -3.79% | 0.46% | 0.32% | -0.87% | -6.07% |
| Earnings Yield | -9.56% | 1.05% | 0.41% | -1.05% | -7.17% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.40 | 4.06 | 3.73 | 4.61 | 6.63 |
| Payables Turnover | 22.01 | 36.99 | 19.34 | 22.14 | 29.94 |
| Inventory Turnover | 1.87 | 2.78 | 2.42 | 2.52 | 3.13 |
| Fixed Asset Turnover | 0.90 | 1.26 | 1.29 | 1.19 | 1.11 |
| Asset Turnover | 0.41 | 0.55 | 0.55 | 0.57 | 0.59 |
| Working Capital Turnover Ratio | 6.66 | 13.63 | 17.93 | 8.26 | 34.04 |
| Cash Conversion Cycle | 261.76 | 211.64 | 229.93 | 207.79 | 159.44 |
| Days of Sales Outstanding | 82.91 | 89.98 | 97.79 | 79.20 | 55.09 |
| Days of Inventory Outstanding | 195.44 | 131.52 | 151.01 | 145.08 | 116.54 |
| Days of Payables Outstanding | 16.59 | 9.87 | 18.87 | 16.48 | 12.19 |
| Operating Cycle | 278.35 | 221.50 | 248.80 | 224.28 | 171.63 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.34 | 3.41 | 0.70 | -0.64 | -3.37 |
| Free Cash Flow Per Share | 0.21 | 2.44 | 0.05 | -1.95 | -5.34 |
| Dividend Paid and CapEx Coverage Ratio | 1.18 | 3.52 | 1.08 | -0.48 | -1.72 |
| Capital Expenditure Coverage Ratio | 1.18 | 3.52 | 1.08 | -0.48 | -1.72 |
| Operating Cash Flow Coverage Ratio | 0.05 | 0.12 | 0.02 | -0.02 | -0.11 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.14 | 0.03 | -0.02 | -0.12 |
| Free Cash Flow Yield | 1.30% | 12.53% | 0.15% | -5.24% | -13.34% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -10.46 | 92.86 | 245.67 | -95.51 | -13.94 |
| Price-to-Sales (P/S) Ratio | 0.96 | 0.80 | 1.40 | 1.45 | 1.42 |
| Price-to-Book (P/B) Ratio | 1.66 | 1.62 | 3.10 | 3.27 | 3.06 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 76.63 | 7.98 | 687.67 | -19.08 | -7.50 |
| Price-to-Operating Cash Flow Ratio | 11.76 | 5.71 | 52.69 | -58.45 | -11.86 |
| Price-to-Earnings Growth (PEG) Ratio | 0.01 | 2.32 | -1.77 | 1.11 | -0.71 |
| Enterprise Value Multiple | 32.54 | 12.47 | 17.68 | 22.22 | 145.45 |
| Enterprise Value | 2.29B | 2.55B | 3.56B | 3.54B | 3.26B |
| EV to EBITDA | 32.54 | 12.47 | 17.68 | 22.22 | 145.45 |
| EV to Sales | 2.45 | 1.82 | 2.41 | 2.39 | 2.29 |
| EV to Free Cash Flow | 195.09 | 18.13 | 1178.83 | -31.52 | -12.04 |
| EV to Operating Cash Flow | 29.94 | 12.98 | 90.32 | -96.56 | -19.06 |
| Tangible Book Value Per Share | 9.34 | 12.08 | 11.96 | 11.53 | 13.25 |
| Shareholders’ Equity Per Share | 9.50 | 12.05 | 11.89 | 11.38 | 13.05 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.08 | 0.49 | 0.16 | 0.00 | 0.03 |
| Revenue Per Share | 16.43 | 24.29 | 26.26 | 25.74 | 28.12 |
| Net Income Per Share | -1.51 | 0.21 | 0.15 | -0.39 | -2.87 |
| Tax Burden | 1.05 | 0.66 | 1.06 | 0.93 | 0.94 |
| Interest Burden | 3.97 | 0.18 | 0.09 | -0.60 | 1.47 |
| Research & Development to Revenue | 0.02 | 0.01 | 0.01 | 0.01 | 0.02 |
| SG&A to Revenue | 0.18 | 0.15 | 0.15 | 0.13 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.94 | 11.03 | 4.66 | 1.63 | 1.11 |
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