Bright Sheland International Co Ltd(TW:4556)
NT$99.00+9.00 (+15.25%)
TW:4556
Bright Sheland International Co Ltd financials statements
NT$99.00
At close:+9.00 (+15.25%)
Bright Sheland International Co Ltd (4556) Ratios
Bright Sheland International Co Ltd Ratios
TW:4556's free cash flow for Q2 2026 was NT$28.67M. For the 2026 fiscal year, TW:4556's free cash flow was decreased by NT$-3.91M and operating cash flow was NT$32.59M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.32 | 1.76 | 1.40 | 1.15 | 1.90 |
| Quick Ratio | 0.91 | 1.17 | 0.86 | 0.75 | 1.13 |
| Cash Ratio | 0.53 | 0.70 | 0.55 | 0.50 | 0.77 |
| Solvency Ratio | 0.13 | 0.11 | 0.08 | 0.09 | 0.06 |
| Operating Cash Flow Ratio | 0.19 | 0.20 | 0.31 | 0.12 | -0.06 |
| Short-Term Operating Cash Flow Coverage | 0.24 | 0.26 | 0.39 | 0.14 | -0.09 |
| Net Current Asset Value | NT$ -55.37M | NT$ -69.24M | NT$ -143.02M | NT$ -189.60M | NT$ -193.29M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.40 | 0.41 | 0.44 | 0.49 | 0.48 |
| Debt-to-Equity Ratio | 0.78 | 0.78 | 0.87 | 1.09 | 1.10 |
| Debt-to-Capital Ratio | 0.44 | 0.44 | 0.46 | 0.52 | 0.52 |
| Long-Term Debt-to-Capital Ratio | 0.15 | 0.27 | 0.25 | 0.21 | 0.41 |
| Financial Leverage Ratio | 1.92 | 1.90 | 1.99 | 2.20 | 2.31 |
| Debt Service Coverage Ratio | 0.25 | 0.29 | 0.21 | 0.17 | 0.23 |
| Interest Coverage Ratio | 4.38 | 3.20 | 2.25 | 3.09 | 1.93 |
| Debt to Market Cap | 0.57 | 0.45 | 0.55 | 0.66 | 0.65 |
| Interest Debt Per Share | 15.44 | 15.57 | 17.22 | 22.10 | 20.88 |
| Net Debt to EBITDA | 2.92 | 3.52 | 4.62 | 4.40 | 6.40 |
| Profitability Margins | |||||
| Gross Profit Margin | 39.53% | 34.41% | 38.64% | 35.83% | 35.74% |
| EBIT Margin | 9.31% | 5.95% | 5.77% | 9.98% | 5.96% |
| EBITDA Margin | 18.26% | 15.23% | 15.84% | 18.04% | 13.79% |
| Operating Profit Margin | 9.31% | 5.83% | 6.88% | 8.83% | 5.53% |
| Pretax Profit Margin | 8.03% | 4.13% | 2.71% | 7.12% | 3.09% |
| Net Profit Margin | 5.79% | 2.04% | 0.68% | 4.67% | 2.10% |
| Continuous Operations Profit Margin | 5.79% | 2.04% | 0.66% | 4.68% | 2.09% |
| Net Income Per EBT | 72.15% | 49.39% | 25.16% | 65.63% | 67.84% |
| EBT Per EBIT | 86.27% | 70.93% | 39.39% | 80.60% | 55.94% |
| Return on Assets (ROA) | 2.45% | 0.90% | 0.25% | 1.77% | 0.69% |
| Return on Equity (ROE) | 4.72% | 1.72% | 0.51% | 3.89% | 1.59% |
| Return on Capital Employed (ROCE) | 5.94% | 3.41% | 3.63% | 5.44% | 2.39% |
| Return on Invested Capital (ROIC) | 3.03% | 1.34% | 0.66% | 2.29% | 1.32% |
| Return on Tangible Assets | 2.46% | 0.90% | 0.26% | 1.77% | 0.69% |
| Earnings Yield | 3.88% | 1.06% | 0.35% | 2.54% | 0.95% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.84 | 4.17 | 4.38 | 4.23 | 4.44 |
| Payables Turnover | 10.81 | 13.07 | 15.20 | 16.23 | 7.54 |
| Inventory Turnover | 1.82 | 2.01 | 1.47 | 1.57 | 1.13 |
| Fixed Asset Turnover | 0.78 | 0.79 | 0.65 | 0.71 | 0.68 |
| Asset Turnover | 0.42 | 0.44 | 0.37 | 0.38 | 0.33 |
| Working Capital Turnover Ratio | 2.89 | 2.90 | 4.10 | 2.82 | 1.20 |
| Cash Conversion Cycle | 261.30 | 241.32 | 308.44 | 296.55 | 355.64 |
| Days of Sales Outstanding | 95.03 | 87.52 | 83.36 | 86.20 | 82.15 |
| Days of Inventory Outstanding | 200.04 | 181.72 | 249.10 | 232.84 | 321.86 |
| Days of Payables Outstanding | 33.77 | 27.93 | 24.02 | 22.49 | 48.38 |
| Operating Cycle | 295.07 | 269.25 | 332.45 | 319.03 | 404.01 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.38 | 1.81 | 3.46 | 2.05 | -0.66 |
| Free Cash Flow Per Share | 1.91 | 1.64 | 3.28 | 0.67 | -3.41 |
| Dividend Paid and CapEx Coverage Ratio | 3.09 | 4.36 | 4.92 | 1.19 | -0.21 |
| Capital Expenditure Coverage Ratio | 5.06 | 10.85 | 18.81 | 1.49 | -0.24 |
| Operating Cash Flow Coverage Ratio | 0.16 | 0.12 | 0.21 | 0.09 | -0.03 |
| Operating Cash Flow to Sales Ratio | 0.15 | 0.11 | 0.24 | 0.12 | -0.05 |
| Free Cash Flow Yield | 8.06% | 5.16% | 11.61% | 2.21% | -10.96% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 25.76 | 93.53 | 287.37 | 39.48 | 103.80 |
| Price-to-Sales (P/S) Ratio | 1.49 | 1.92 | 1.96 | 1.84 | 2.21 |
| Price-to-Book (P/B) Ratio | 1.22 | 1.62 | 1.46 | 1.53 | 1.67 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 12.41 | 19.38 | 8.61 | 45.17 | -9.12 |
| Price-to-Operating Cash Flow Ratio | 9.95 | 17.59 | 8.15 | 14.86 | -47.33 |
| Price-to-Earnings Growth (PEG) Ratio | 0.15 | 0.38 | -3.29 | 0.25 | -2.60 |
| Enterprise Value Multiple | 11.09 | 16.15 | 16.99 | 14.59 | 22.42 |
| Enterprise Value | 1.36B | 1.72B | 1.62B | 1.84B | 1.83B |
| EV to EBITDA | 11.09 | 16.15 | 16.99 | 14.59 | 22.42 |
| EV to Sales | 2.02 | 2.46 | 2.69 | 2.63 | 3.09 |
| EV to Free Cash Flow | 16.84 | 24.78 | 11.83 | 64.67 | -12.77 |
| EV to Operating Cash Flow | 13.51 | 22.50 | 11.20 | 21.27 | -66.25 |
| Tangible Book Value Per Share | 19.46 | 19.63 | 19.32 | 19.84 | 18.63 |
| Shareholders’ Equity Per Share | 19.48 | 19.67 | 19.34 | 19.85 | 18.65 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.28 | 0.51 | 0.76 | 0.34 | 0.32 |
| Revenue Per Share | 15.88 | 16.53 | 14.41 | 16.53 | 14.10 |
| Net Income Per Share | 0.92 | 0.34 | 0.10 | 0.77 | 0.30 |
| Tax Burden | 0.72 | 0.49 | 0.25 | 0.66 | 0.68 |
| Interest Burden | 0.86 | 0.69 | 0.47 | 0.71 | 0.52 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.02 |
| SG&A to Revenue | 0.29 | 0.27 | 0.31 | 0.26 | 0.29 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.59 | 2.65 | 8.86 | 2.65 | -1.51 |
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