Kuen Ling Machinery Refrigerating Co.,Ltd.(TW:4527)
NT$44.00-0.10 (-0.23%)
TW:4527
Kuen Ling Machinery Refrigerating Co.,Ltd. financials statements
NT$44.00
At close:-0.10 (-0.23%)
Kuen Ling Machinery Refrigerating Co.,Ltd. (4527) Ratios
Kuen Ling Machinery Refrigerating Co.,Ltd. Ratios
TW:4527's free cash flow for Q2 2026 was NT$-36.90M. For the 2026 fiscal year, TW:4527's free cash flow was decreased by NT$-16.52M and operating cash flow was NT$-20.38M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.04 | 1.91 | 1.66 | 1.77 | 1.95 |
| Quick Ratio | 1.69 | 1.58 | 1.29 | 1.29 | 1.43 |
| Cash Ratio | 0.73 | 0.56 | 0.27 | 0.29 | 0.49 |
| Solvency Ratio | 0.22 | 0.25 | 0.17 | 0.18 | 0.17 |
| Operating Cash Flow Ratio | 0.34 | 0.41 | 0.24 | 0.06 | 0.06 |
| Short-Term Operating Cash Flow Coverage | 1.99 | 2.09 | 1.22 | 0.29 | 0.25 |
| Net Current Asset Value | NT$ 1.13B | NT$ 1.12B | NT$ 973.26M | NT$ 912.15M | NT$ 818.12M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.10 | 0.09 | 0.10 | 0.11 | 0.12 |
| Debt-to-Equity Ratio | 0.18 | 0.17 | 0.23 | 0.23 | 0.24 |
| Debt-to-Capital Ratio | 0.15 | 0.15 | 0.19 | 0.18 | 0.20 |
| Long-Term Debt-to-Capital Ratio | 0.04 | 0.00 | 0.00 | 0.02 | 0.04 |
| Financial Leverage Ratio | 1.88 | 1.94 | 2.24 | 2.08 | 2.00 |
| Debt Service Coverage Ratio | 1.26 | 1.39 | 1.03 | 0.95 | 0.89 |
| Interest Coverage Ratio | 40.42 | 46.11 | 35.61 | 31.09 | 33.91 |
| Debt to Market Cap | 0.09 | 0.07 | 0.11 | 0.13 | 0.13 |
| Interest Debt Per Share | 4.52 | 4.23 | 5.06 | 4.68 | 4.67 |
| Net Debt to EBITDA | -1.70 | -0.99 | -0.22 | -0.17 | -0.69 |
| Profitability Margins | |||||
| Gross Profit Margin | 26.33% | 24.88% | 24.18% | 23.24% | 23.70% |
| EBIT Margin | 9.40% | 11.42% | 10.59% | 8.58% | 7.95% |
| EBITDA Margin | 11.70% | 13.30% | 12.58% | 10.96% | 10.81% |
| Operating Profit Margin | 9.40% | 11.44% | 9.06% | 8.56% | 8.02% |
| Pretax Profit Margin | 10.49% | 11.18% | 10.33% | 8.30% | 7.71% |
| Net Profit Margin | 8.43% | 8.76% | 7.43% | 6.73% | 5.95% |
| Continuous Operations Profit Margin | 8.10% | 8.72% | 7.98% | 6.80% | 5.96% |
| Net Income Per EBT | 80.32% | 78.35% | 71.93% | 81.03% | 77.19% |
| EBT Per EBIT | 111.68% | 97.65% | 114.02% | 97.00% | 96.18% |
| Return on Assets (ROA) | 7.65% | 9.18% | 7.08% | 6.39% | 5.25% |
| Return on Equity (ROE) | 14.40% | 17.79% | 15.90% | 13.28% | 10.52% |
| Return on Capital Employed (ROCE) | 13.73% | 20.18% | 16.44% | 14.44% | 11.52% |
| Return on Invested Capital (ROIC) | 9.57% | 13.87% | 10.79% | 10.08% | 7.72% |
| Return on Tangible Assets | 7.67% | 9.20% | 7.10% | 6.41% | 5.27% |
| Earnings Yield | 8.06% | 8.33% | 8.39% | 8.45% | 6.51% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.65 | 2.78 | 2.07 | 2.35 | 2.64 |
| Payables Turnover | 5.65 | 5.83 | 3.65 | 4.19 | 4.67 |
| Inventory Turnover | 4.93 | 5.97 | 4.08 | 3.47 | 3.37 |
| Fixed Asset Turnover | 4.54 | 5.12 | 5.12 | 4.71 | 4.04 |
| Asset Turnover | 0.91 | 1.05 | 0.95 | 0.95 | 0.88 |
| Working Capital Turnover Ratio | 2.35 | 3.01 | 3.13 | 2.85 | 2.36 |
| Cash Conversion Cycle | 147.05 | 129.73 | 165.62 | 173.73 | 168.23 |
| Days of Sales Outstanding | 137.64 | 131.27 | 176.10 | 155.61 | 138.17 |
| Days of Inventory Outstanding | 74.06 | 61.10 | 89.39 | 105.15 | 108.27 |
| Days of Payables Outstanding | 64.65 | 62.65 | 99.87 | 87.04 | 78.22 |
| Operating Cycle | 211.70 | 192.38 | 265.49 | 260.77 | 246.44 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 5.96 | 7.57 | 5.38 | 1.12 | 0.83 |
| Free Cash Flow Per Share | 5.38 | 6.48 | 4.09 | 0.21 | 0.07 |
| Dividend Paid and CapEx Coverage Ratio | 1.52 | 2.17 | 1.64 | 0.41 | 0.30 |
| Capital Expenditure Coverage Ratio | 10.39 | 6.92 | 4.17 | 1.23 | 1.09 |
| Operating Cash Flow Coverage Ratio | 1.35 | 1.84 | 1.09 | 0.25 | 0.18 |
| Operating Cash Flow to Sales Ratio | 0.14 | 0.16 | 0.12 | 0.03 | 0.02 |
| Free Cash Flow Yield | 12.27% | 12.86% | 10.13% | 0.65% | 0.24% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 12.91 | 12.03 | 11.91 | 11.84 | 15.37 |
| Price-to-Sales (P/S) Ratio | 1.05 | 1.05 | 0.89 | 0.80 | 0.91 |
| Price-to-Book (P/B) Ratio | 1.79 | 2.14 | 1.89 | 1.57 | 1.62 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 8.15 | 7.78 | 9.88 | 153.44 | 425.49 |
| Price-to-Operating Cash Flow Ratio | 7.37 | 6.65 | 7.51 | 28.26 | 36.79 |
| Price-to-Earnings Growth (PEG) Ratio | -0.68 | 0.51 | 0.45 | 0.33 | -0.57 |
| Enterprise Value Multiple | 7.23 | 6.91 | 6.82 | 7.10 | 7.77 |
| Enterprise Value | 2.60B | 3.36B | 2.98B | 2.36B | 2.13B |
| EV to EBITDA | 7.23 | 6.91 | 6.82 | 7.10 | 7.77 |
| EV to Sales | 0.85 | 0.92 | 0.86 | 0.78 | 0.84 |
| EV to Free Cash Flow | 6.60 | 6.80 | 9.57 | 149.92 | 390.80 |
| EV to Operating Cash Flow | 5.96 | 5.82 | 7.27 | 27.61 | 33.79 |
| Tangible Book Value Per Share | 25.82 | 25.05 | 22.75 | 21.48 | 19.94 |
| Shareholders’ Equity Per Share | 24.57 | 23.58 | 21.33 | 20.17 | 18.82 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.23 | 0.22 | 0.23 | 0.18 | 0.23 |
| Revenue Per Share | 41.98 | 47.92 | 45.61 | 39.83 | 33.27 |
| Net Income Per Share | 3.54 | 4.20 | 3.39 | 2.68 | 1.98 |
| Tax Burden | 0.80 | 0.78 | 0.72 | 0.81 | 0.77 |
| Interest Burden | 1.12 | 0.98 | 0.98 | 0.97 | 0.97 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.02 | 0.03 | 0.03 |
| SG&A to Revenue | 0.13 | 0.12 | 0.12 | 0.13 | 0.14 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.35 | 1.80 | 1.14 | 0.34 | 0.32 |
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