Chang Jia M&E Engineering Corp.(TW:4550)
NT$23.65+0.05 (+0.21%)
TW:4550
Chang Jia M&E Engineering Corp. financials statements
NT$23.65
At close:+0.05 (+0.21%)
Chang Jia M&E Engineering Corp. (4550) Ratios
Chang Jia M&E Engineering Corp. Ratios
TW:4550's free cash flow for Q2 2026 was NT$18.59M. For the 2026 fiscal year, TW:4550's free cash flow was decreased by NT$-1.07M and operating cash flow was NT$19.66M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.60 | 1.65 | 1.36 | 1.50 | 1.31 |
| Quick Ratio | 1.60 | 1.65 | 1.35 | 1.50 | 1.31 |
| Cash Ratio | 0.81 | 0.68 | 0.41 | 0.41 | 0.31 |
| Solvency Ratio | 0.20 | 0.30 | 0.21 | 0.23 | 0.14 |
| Operating Cash Flow Ratio | 0.55 | 0.52 | 0.30 | 0.27 | 0.01 |
| Short-Term Operating Cash Flow Coverage | 5.29 | 5.13 | 0.99 | 1.90 | 0.04 |
| Net Current Asset Value | NT$ 137.12M | NT$ 232.86M | NT$ 138.78M | NT$ 284.63M | NT$ 160.90M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.04 | 0.13 | 0.23 | 0.06 | 0.12 |
| Debt-to-Equity Ratio | 0.06 | 0.23 | 0.49 | 0.13 | 0.27 |
| Debt-to-Capital Ratio | 0.06 | 0.19 | 0.33 | 0.11 | 0.21 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.14 | 0.16 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.80 | 1.80 | 2.16 | 1.96 | 2.28 |
| Debt Service Coverage Ratio | 2.58 | 3.74 | 0.84 | 1.76 | 0.67 |
| Interest Coverage Ratio | 340.19 | 473.72 | 76.42 | 148.92 | 90.00 |
| Debt to Market Cap | 0.06 | 0.21 | 0.35 | 0.12 | 0.25 |
| Interest Debt Per Share | 1.61 | 5.92 | 12.19 | 2.98 | 5.94 |
| Net Debt to EBITDA | -2.41 | -0.73 | 0.33 | -0.90 | -0.39 |
| Profitability Margins | |||||
| Gross Profit Margin | 15.28% | 15.97% | 13.76% | 17.44% | 9.99% |
| EBIT Margin | 7.02% | 12.26% | 8.29% | 9.97% | 4.65% |
| EBITDA Margin | 17.83% | 21.38% | 14.03% | 16.25% | 11.11% |
| Operating Profit Margin | 5.74% | 8.42% | 8.75% | 12.25% | 7.52% |
| Pretax Profit Margin | 7.01% | 12.24% | 8.18% | 9.89% | 4.56% |
| Net Profit Margin | 5.50% | 9.57% | 6.45% | 7.90% | 3.77% |
| Continuous Operations Profit Margin | 5.50% | 9.57% | 6.45% | 7.90% | 3.77% |
| Net Income Per EBT | 78.54% | 78.20% | 78.90% | 79.86% | 82.56% |
| EBT Per EBIT | 122.14% | 145.46% | 93.51% | 80.72% | 60.66% |
| Return on Assets (ROA) | 2.95% | 6.81% | 6.07% | 6.17% | 2.85% |
| Return on Equity (ROE) | 5.33% | 12.23% | 13.12% | 12.09% | 6.50% |
| Return on Capital Employed (ROCE) | 4.59% | 9.19% | 14.87% | 16.95% | 11.26% |
| Return on Invested Capital (ROIC) | 3.42% | 6.81% | 9.40% | 12.16% | 7.54% |
| Return on Tangible Assets | 3.83% | 8.23% | 7.47% | 6.80% | 3.22% |
| Earnings Yield | 5.37% | 11.35% | 9.48% | 12.30% | 6.15% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.06 | 2.47 | 2.47 | 1.85 | 1.75 |
| Payables Turnover | 3.69 | 5.14 | 7.35 | 3.08 | 2.85 |
| Inventory Turnover | 0.00 | 0.00 | 1453.13 | 0.00 | 0.00 |
| Fixed Asset Turnover | 2.48 | 3.32 | 5.00 | 3.47 | 3.56 |
| Asset Turnover | 0.54 | 0.71 | 0.94 | 0.78 | 0.76 |
| Working Capital Turnover Ratio | 2.50 | 3.47 | 5.44 | 4.07 | 4.92 |
| Cash Conversion Cycle | 20.41 | 76.63 | 98.43 | 79.45 | 80.41 |
| Days of Sales Outstanding | 119.46 | 147.69 | 147.86 | 197.78 | 208.63 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.25 | 0.00 | 0.00 |
| Days of Payables Outstanding | 99.05 | 71.06 | 49.68 | 118.33 | 128.21 |
| Operating Cycle | 119.46 | 147.69 | 148.11 | 197.78 | 208.63 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 8.13 | 8.45 | 7.26 | 5.46 | 0.24 |
| Free Cash Flow Per Share | 4.48 | 6.29 | 2.21 | 3.98 | -1.40 |
| Dividend Paid and CapEx Coverage Ratio | 1.44 | 1.98 | 1.04 | 2.08 | 0.07 |
| Capital Expenditure Coverage Ratio | 2.22 | 3.92 | 1.44 | 3.70 | 0.15 |
| Operating Cash Flow Coverage Ratio | 5.05 | 1.43 | 0.60 | 1.85 | 0.04 |
| Operating Cash Flow to Sales Ratio | 0.33 | 0.26 | 0.14 | 0.15 | 0.01 |
| Free Cash Flow Yield | 17.94% | 22.59% | 6.42% | 17.30% | -6.10% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 18.62 | 8.79 | 10.55 | 8.13 | 16.31 |
| Price-to-Sales (P/S) Ratio | 1.02 | 0.84 | 0.68 | 0.64 | 0.61 |
| Price-to-Book (P/B) Ratio | 0.99 | 1.08 | 1.38 | 0.98 | 1.06 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 5.57 | 4.43 | 15.57 | 5.78 | -16.38 |
| Price-to-Operating Cash Flow Ratio | 3.07 | 3.30 | 4.74 | 4.22 | 94.66 |
| Price-to-Earnings Growth (PEG) Ratio | -0.32 | -3.18 | 0.69 | 0.08 | -0.43 |
| Enterprise Value Multiple | 3.34 | 3.21 | 5.19 | 3.05 | 5.13 |
| Enterprise Value | 547.41M | 858.48M | 1.39B | 672.30M | 809.33M |
| EV to EBITDA | 3.34 | 3.21 | 5.19 | 3.05 | 5.13 |
| EV to Sales | 0.60 | 0.69 | 0.73 | 0.50 | 0.57 |
| EV to Free Cash Flow | 3.24 | 3.61 | 16.64 | 4.46 | -15.24 |
| EV to Operating Cash Flow | 1.78 | 2.69 | 5.06 | 3.26 | 88.03 |
| Tangible Book Value Per Share | 14.78 | 17.81 | 14.74 | 19.15 | 16.16 |
| Shareholders’ Equity Per Share | 25.16 | 25.86 | 24.85 | 23.40 | 21.74 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.22 | 0.21 | 0.20 | 0.17 |
| Revenue Per Share | 24.35 | 33.02 | 50.52 | 35.82 | 37.54 |
| Net Income Per Share | 1.34 | 3.16 | 3.26 | 2.83 | 1.41 |
| Tax Burden | 0.79 | 0.78 | 0.79 | 0.80 | 0.83 |
| Interest Burden | 1.00 | 1.00 | 0.99 | 0.99 | 0.98 |
| Research & Development to Revenue | 0.00 | 0.54 | 0.68 | 0.00 | 0.72 |
| SG&A to Revenue | 0.10 | 0.08 | 0.06 | 0.07 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 4.77 | 2.09 | 1.76 | 1.93 | 0.14 |
Currency in TWD
