Pan Asia Chemical Corp.(TW:4707)
NT$27.30+0.35 (+1.30%)
TW:4707
Pan Asia Chemical Corp. financials statements
NT$27.30
At close:+0.35 (+1.30%)
Pan Asia Chemical Corp. (4707) Ratios
Pan Asia Chemical Corp. Ratios
TW:4707's free cash flow for Q2 2026 was NT$-8.70M. For the 2026 fiscal year, TW:4707's free cash flow was decreased by NT$-1.20M and operating cash flow was NT$-7.50M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.40 | 0.47 | 0.40 | 0.41 | 0.47 |
| Quick Ratio | 0.34 | 0.36 | 0.31 | 0.31 | 0.37 |
| Cash Ratio | 0.25 | 0.26 | 0.21 | 0.22 | 0.23 |
| Solvency Ratio | 0.17 | 0.17 | 0.17 | 0.17 | 0.14 |
| Operating Cash Flow Ratio | 0.04 | 0.02 | 0.02 | 0.17 | 0.07 |
| Short-Term Operating Cash Flow Coverage | 0.05 | 0.02 | 0.02 | 0.20 | 0.08 |
| Net Current Asset Value | NT$ -1.62B | NT$ -1.65B | NT$ -1.47B | NT$ -1.81B | NT$ -1.91B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.26 | 0.27 | 0.25 | 0.28 | 0.30 |
| Debt-to-Equity Ratio | 0.36 | 0.39 | 0.34 | 0.42 | 0.45 |
| Debt-to-Capital Ratio | 0.27 | 0.28 | 0.26 | 0.29 | 0.31 |
| Long-Term Debt-to-Capital Ratio | 0.05 | 0.07 | 0.01 | 0.05 | 0.10 |
| Financial Leverage Ratio | 1.40 | 1.44 | 1.40 | 1.49 | 1.51 |
| Debt Service Coverage Ratio | -0.03 | 0.02 | 0.22 | 0.25 | 0.22 |
| Interest Coverage Ratio | -2.41 | -1.74 | -0.24 | 13.49 | 11.47 |
| Debt to Market Cap | 0.55 | 0.43 | 0.47 | 0.61 | 0.69 |
| Interest Debt Per Share | 5.68 | 6.00 | 5.56 | 6.33 | 7.03 |
| Net Debt to EBITDA | -31.58 | 47.75 | 3.44 | 3.34 | 4.83 |
| Profitability Margins | |||||
| Gross Profit Margin | -2.44% | 1.35% | 6.93% | 14.66% | 11.21% |
| EBIT Margin | -8.88% | -1.89% | 29.74% | 25.47% | 21.95% |
| EBITDA Margin | -4.06% | 2.66% | 34.88% | 29.82% | 25.41% |
| Operating Profit Margin | -8.88% | -5.61% | -0.83% | 26.09% | 21.12% |
| Pretax Profit Margin | 26.53% | 26.85% | 26.31% | 23.54% | 20.11% |
| Net Profit Margin | 26.82% | 26.49% | 26.25% | 21.99% | 19.85% |
| Continuous Operations Profit Margin | 26.82% | 26.49% | 26.25% | 5.73% | 4.40% |
| Net Income Per EBT | 101.09% | 98.66% | 99.80% | 93.42% | 98.72% |
| EBT Per EBIT | -298.62% | -479.04% | -3161.45% | 90.22% | 95.21% |
| Return on Assets (ROA) | 4.15% | 4.39% | 4.13% | 4.74% | 3.90% |
| Return on Equity (ROE) | 5.81% | 6.33% | 5.77% | 7.08% | 5.89% |
| Return on Capital Employed (ROCE) | -1.81% | -1.23% | -0.18% | 7.88% | 5.58% |
| Return on Invested Capital (ROIC) | -1.41% | -0.94% | -0.14% | 5.50% | 4.23% |
| Return on Tangible Assets | 4.15% | 4.39% | 4.13% | 4.74% | 3.90% |
| Earnings Yield | 8.92% | 7.00% | 7.90% | 10.41% | 8.98% |
| Efficiency Ratios | |||||
| Receivables Turnover | 10.25 | 9.92 | 8.94 | 11.94 | 8.87 |
| Payables Turnover | 10.41 | 7.70 | 5.24 | 5.34 | 8.92 |
| Inventory Turnover | 9.88 | 6.05 | 5.75 | 6.72 | 7.05 |
| Fixed Asset Turnover | 1.89 | 1.87 | 1.60 | 2.10 | 1.85 |
| Asset Turnover | 0.15 | 0.17 | 0.16 | 0.22 | 0.20 |
| Working Capital Turnover Ratio | -1.13 | -1.16 | -0.95 | -1.40 | -1.51 |
| Cash Conversion Cycle | 37.50 | 49.74 | 34.74 | 16.58 | 52.00 |
| Days of Sales Outstanding | 35.60 | 36.79 | 40.81 | 30.58 | 41.13 |
| Days of Inventory Outstanding | 36.94 | 60.35 | 63.53 | 54.35 | 51.78 |
| Days of Payables Outstanding | 35.05 | 47.40 | 69.60 | 68.35 | 40.91 |
| Operating Cycle | 72.55 | 97.14 | 104.34 | 84.93 | 92.91 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.21 | 0.10 | 0.10 | 1.07 | 0.42 |
| Free Cash Flow Per Share | 0.18 | 0.09 | 0.07 | 1.05 | 0.39 |
| Dividend Paid and CapEx Coverage Ratio | 0.76 | 0.42 | 0.58 | 7.10 | 2.77 |
| Capital Expenditure Coverage Ratio | 6.55 | 15.68 | 3.35 | 50.95 | 13.25 |
| Operating Cash Flow Coverage Ratio | 0.04 | 0.02 | 0.02 | 0.17 | 0.06 |
| Operating Cash Flow to Sales Ratio | 0.06 | 0.03 | 0.03 | 0.22 | 0.09 |
| Free Cash Flow Yield | 1.81% | 0.70% | 0.59% | 10.31% | 3.84% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 11.24 | 14.22 | 12.60 | 9.61 | 11.19 |
| Price-to-Sales (P/S) Ratio | 3.01 | 3.78 | 3.32 | 2.11 | 2.21 |
| Price-to-Book (P/B) Ratio | 0.65 | 0.90 | 0.73 | 0.68 | 0.66 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 55.17 | 142.84 | 169.64 | 9.70 | 26.03 |
| Price-to-Operating Cash Flow Ratio | 46.75 | 133.73 | 119.03 | 9.51 | 24.06 |
| Price-to-Earnings Growth (PEG) Ratio | -1.78 | 4.36 | -0.95 | 0.54 | 0.31 |
| Enterprise Value Multiple | -105.51 | 190.14 | 12.96 | 10.42 | 13.52 |
| Enterprise Value | 5.76B | 7.28B | 5.98B | 5.68B | 5.94B |
| EV to EBITDA | -105.51 | 190.14 | 12.96 | 10.42 | 13.52 |
| EV to Sales | 4.29 | 5.05 | 4.52 | 3.11 | 3.44 |
| EV to Free Cash Flow | 78.73 | 190.74 | 230.89 | 14.27 | 40.47 |
| EV to Operating Cash Flow | 66.71 | 178.57 | 162.00 | 13.99 | 37.42 |
| Tangible Book Value Per Share | 15.37 | 14.93 | 15.86 | 14.98 | 15.37 |
| Shareholders’ Equity Per Share | 15.37 | 14.93 | 15.86 | 14.98 | 15.37 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.01 | 0.01 | 0.00 | 0.07 | 0.01 |
| Revenue Per Share | 3.33 | 3.57 | 3.49 | 4.82 | 4.56 |
| Net Income Per Share | 0.89 | 0.95 | 0.92 | 1.06 | 0.90 |
| Tax Burden | 1.01 | 0.99 | 1.00 | 0.93 | 0.99 |
| Interest Burden | -2.99 | -14.20 | 0.88 | 0.92 | 0.92 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.06 | 0.07 | 0.07 | 0.08 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.24 | 0.11 | 0.11 | 0.94 | 0.46 |
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