Jinan Acetate Chemical Co., Ltd.(TW:4763)
NT$43.55+0.05 (+0.11%)
TW:4763
Jinan Acetate Chemical Co., Ltd. financials statements
NT$43.55
At close:+0.05 (+0.11%)
Jinan Acetate Chemical Co., Ltd. (4763) Ratios
Jinan Acetate Chemical Co., Ltd. Ratios
TW:4763's free cash flow for Q2 2026 was NT$801.48M. For the 2026 fiscal year, TW:4763's free cash flow was decreased by NT$-38.13M and operating cash flow was NT$839.61M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 9.92 | 3.67 | 5.88 | 2.00 | 1.56 |
| Quick Ratio | 8.54 | 3.50 | 5.53 | 1.78 | 1.29 |
| Cash Ratio | 4.82 | 2.89 | 4.84 | 1.14 | 0.47 |
| Solvency Ratio | 3.63 | 1.90 | 3.25 | 0.81 | 0.25 |
| Operating Cash Flow Ratio | 2.09 | 1.70 | 3.73 | 0.94 | 0.33 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 3.56 | 0.52 |
| Net Current Asset Value | NT$ 15.75B | NT$ 12.22B | NT$ 8.18B | NT$ 1.65B | NT$ 148.56M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.09 | 0.40 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.00 | 0.14 | 0.96 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.13 | 0.49 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.02 | 0.27 |
| Financial Leverage Ratio | 1.10 | 1.29 | 1.18 | 1.54 | 2.40 |
| Debt Service Coverage Ratio | 582.03 | 2909946.00 | 303.28 | 3.06 | 0.58 |
| Interest Coverage Ratio | 628.86 | 2992039.33 | 332.36 | 34.98 | 10.09 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.54 | 2.78 |
| Interest Debt Per Share | 0.01 | 0.00 | 0.22 | 7.73 | 22.27 |
| Net Debt to EBITDA | -1.10 | -1.28 | -1.26 | -0.88 | 1.51 |
| Profitability Margins | |||||
| Gross Profit Margin | 58.60% | 63.26% | 62.48% | 39.43% | 30.02% |
| EBIT Margin | 55.61% | 63.85% | 55.82% | 33.92% | 14.75% |
| EBITDA Margin | 58.38% | 66.03% | 58.34% | 38.13% | 19.71% |
| Operating Profit Margin | 52.49% | 57.12% | 54.86% | 28.03% | 13.04% |
| Pretax Profit Margin | 55.52% | 63.85% | 55.65% | 33.12% | 13.46% |
| Net Profit Margin | 45.72% | 53.06% | 46.94% | 29.27% | 13.17% |
| Continuous Operations Profit Margin | 45.72% | 53.37% | 47.38% | 29.85% | 13.27% |
| Net Income Per EBT | 82.35% | 83.11% | 84.35% | 88.40% | 97.83% |
| EBT Per EBIT | 105.79% | 111.77% | 101.45% | 118.16% | 103.24% |
| Return on Assets (ROA) | 27.70% | 39.74% | 43.13% | 23.09% | 9.83% |
| Return on Equity (ROE) | 30.40% | 51.40% | 50.75% | 35.66% | 23.57% |
| Return on Capital Employed (ROCE) | 34.60% | 54.74% | 58.59% | 32.27% | 15.64% |
| Return on Invested Capital (ROIC) | 28.49% | 45.76% | 49.87% | 25.93% | 11.66% |
| Return on Tangible Assets | 27.70% | 41.88% | 44.59% | 23.22% | 10.32% |
| Earnings Yield | 11.75% | 94.05% | 91.31% | 133.81% | 68.54% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.26 | 15.73 | 23.75 | 13.35 | 5.66 |
| Payables Turnover | 11.89 | 21.47 | 23.02 | 8.95 | 13.56 |
| Inventory Turnover | 2.24 | 7.50 | 7.14 | 6.89 | 4.96 |
| Fixed Asset Turnover | 3.16 | 4.14 | 5.91 | 2.70 | 2.02 |
| Asset Turnover | 0.61 | 0.75 | 0.92 | 0.79 | 0.75 |
| Working Capital Turnover Ratio | 0.95 | 1.54 | 2.23 | 3.45 | 3.07 |
| Cash Conversion Cycle | 176.43 | 54.85 | 50.62 | 39.55 | 111.15 |
| Days of Sales Outstanding | 44.18 | 23.20 | 15.37 | 27.35 | 64.53 |
| Days of Inventory Outstanding | 162.95 | 48.64 | 51.11 | 52.99 | 73.53 |
| Days of Payables Outstanding | 30.70 | 17.00 | 15.86 | 40.79 | 26.91 |
| Operating Cycle | 207.13 | 71.85 | 66.48 | 80.34 | 138.06 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.73 | 78.78 | 74.99 | 22.96 | 6.82 |
| Free Cash Flow Per Share | 3.23 | 55.65 | 69.62 | 13.68 | -1.10 |
| Dividend Paid and CapEx Coverage Ratio | 0.71 | 2.74 | 4.33 | 1.67 | 0.57 |
| Capital Expenditure Coverage Ratio | 7.51 | 3.41 | 13.98 | 2.47 | 0.86 |
| Operating Cash Flow Coverage Ratio | 0.00 | 0.00 | 0.00 | 3.17 | 0.31 |
| Operating Cash Flow to Sales Ratio | 0.28 | 0.50 | 0.57 | 0.38 | 0.17 |
| Free Cash Flow Yield | 6.22% | 62.04% | 102.37% | 102.66% | -14.14% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 8.51 | 10.63 | 1.09 | 0.75 | 1.46 |
| Price-to-Sales (P/S) Ratio | 3.89 | 0.56 | 0.51 | 0.22 | 0.19 |
| Price-to-Book (P/B) Ratio | 2.59 | 0.55 | 0.56 | 0.27 | 0.34 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 16.07 | 1.61 | 0.98 | 0.97 | -7.07 |
| Price-to-Operating Cash Flow Ratio | 13.93 | 1.14 | 0.91 | 0.58 | 1.15 |
| Price-to-Earnings Growth (PEG) Ratio | -0.31 | -0.12 | 0.00 | 0.00 | -0.05 |
| Enterprise Value Multiple | 5.56 | -0.42 | -0.38 | -0.31 | 2.48 |
| Enterprise Value | 42.96B | -4.39B | -2.45B | -499.67M | 1.33B |
| EV to EBITDA | 5.56 | -0.42 | -0.38 | -0.31 | 2.48 |
| EV to Sales | 3.25 | -0.28 | -0.22 | -0.12 | 0.49 |
| EV to Free Cash Flow | 13.41 | -0.80 | -0.42 | -0.52 | -18.01 |
| EV to Operating Cash Flow | 11.62 | -0.56 | -0.39 | -0.31 | 2.92 |
| Tangible Book Value Per Share | 20.24 | 155.82 | 119.15 | 51.71 | 21.97 |
| Shareholders’ Equity Per Share | 20.07 | 164.13 | 122.38 | 50.02 | 22.71 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.16 | 0.15 | 0.10 | 0.01 |
| Revenue Per Share | 13.34 | 158.99 | 132.29 | 60.93 | 40.65 |
| Net Income Per Share | 6.10 | 84.36 | 62.10 | 17.84 | 5.35 |
| Tax Burden | 0.82 | 0.83 | 0.84 | 0.88 | 0.98 |
| Interest Burden | 1.00 | 1.00 | 1.00 | 0.98 | 0.91 |
| Research & Development to Revenue | 0.03 | 0.02 | 0.02 | 0.04 | 0.07 |
| SG&A to Revenue | 0.04 | 0.04 | 0.06 | 0.10 | 0.10 |
| Stock-Based Compensation to Revenue | 0.00 | 0.01 | 0.01 | 0.00 | 0.00 |
| Income Quality | 0.61 | 0.78 | 1.02 | 1.14 | 1.25 |
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