Taiwan Speciality Chemicals Corporation(TW:4772)
NT$218.00+0.50 (+0.23%)
TW:4772
Taiwan Speciality Chemicals Corporation financials statements
NT$218.00
At close:+0.50 (+0.23%)
Taiwan Speciality Chemicals Corporation (4772) Ratios
Taiwan Speciality Chemicals Corporation Ratios
TW:4772's free cash flow for Q2 2026 was NT$-376.23M. For the 2026 fiscal year, TW:4772's free cash flow was decreased by NT$-735.61M and operating cash flow was NT$359.38M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.30 | 13.28 | 5.04 | 3.37 | 4.50 |
| Quick Ratio | 3.93 | 12.28 | 3.38 | 1.79 | 2.23 |
| Cash Ratio | 3.16 | 4.74 | 1.85 | 1.09 | 0.98 |
| Solvency Ratio | 0.27 | 3.12 | 3.28 | 3.32 | 2.73 |
| Operating Cash Flow Ratio | 1.49 | 3.45 | 2.81 | 2.85 | 5.82 |
| Short-Term Operating Cash Flow Coverage | 17.33 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | NT$ 28.99M | NT$ 1.88B | NT$ 337.23M | NT$ 249.28M | NT$ 146.63M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.29 | 0.00 | 0.00 | 0.00 | 0.04 |
| Debt-to-Equity Ratio | 0.56 | 0.00 | 0.00 | 0.00 | 0.04 |
| Debt-to-Capital Ratio | 0.36 | 0.00 | 0.00 | 0.00 | 0.04 |
| Long-Term Debt-to-Capital Ratio | 0.35 | 0.00 | 0.00 | 0.00 | 0.04 |
| Financial Leverage Ratio | 1.94 | 1.05 | 1.05 | 1.06 | 1.08 |
| Debt Service Coverage Ratio | 10.90 | 477444.00 | 68755.50 | 2709.15 | 140.33 |
| Interest Coverage Ratio | 37.56 | 364674.00 | 34449.50 | 1389.60 | 83.18 |
| Debt to Market Cap | 0.04 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 14.27 | 0.00 | 0.00 | 0.00 | 0.45 |
| Net Debt to EBITDA | 0.08 | -1.52 | -0.60 | -0.35 | 0.01 |
| Profitability Margins | |||||
| Gross Profit Margin | 51.94% | 52.95% | 37.98% | 49.57% | 50.65% |
| EBIT Margin | 42.52% | 44.12% | 25.15% | 35.24% | 38.16% |
| EBITDA Margin | 48.77% | 54.63% | 46.71% | 62.31% | 63.90% |
| Operating Profit Margin | 42.52% | 41.73% | 24.89% | 33.94% | 37.88% |
| Pretax Profit Margin | 43.38% | 44.12% | 25.15% | 35.22% | 37.71% |
| Net Profit Margin | 31.14% | 44.12% | 28.12% | 39.07% | 37.71% |
| Continuous Operations Profit Margin | 36.86% | 44.12% | 28.12% | 39.07% | 37.71% |
| Net Income Per EBT | 71.77% | 100.00% | 111.82% | 110.94% | 100.00% |
| EBT Per EBIT | 102.04% | 105.74% | 101.02% | 103.78% | 99.56% |
| Return on Assets (ROA) | 8.59% | 11.39% | 8.46% | 11.55% | 11.46% |
| Return on Equity (ROE) | 16.67% | 11.93% | 8.86% | 12.27% | 12.33% |
| Return on Capital Employed (ROCE) | 12.87% | 11.28% | 7.84% | 10.66% | 11.93% |
| Return on Invested Capital (ROIC) | 10.85% | 11.28% | 7.84% | 10.66% | 11.93% |
| Return on Tangible Assets | 12.48% | 11.39% | 8.46% | 11.56% | 11.46% |
| Earnings Yield | 1.33% | 1.57% | 1.31% | 1.71% | 1.05% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.24 | 6.38 | 4.58 | 7.41 | 7.21 |
| Payables Turnover | 7.07 | 5.51 | 15.92 | 19.49 | 23.34 |
| Inventory Turnover | 4.06 | 2.66 | 2.48 | 1.62 | 1.89 |
| Fixed Asset Turnover | 0.95 | 0.67 | 0.40 | 0.37 | 0.36 |
| Asset Turnover | 0.28 | 0.26 | 0.30 | 0.30 | 0.30 |
| Working Capital Turnover Ratio | 1.00 | 0.79 | 1.89 | 2.33 | 2.51 |
| Cash Conversion Cycle | 124.37 | 128.01 | 204.16 | 256.23 | 228.27 |
| Days of Sales Outstanding | 86.10 | 57.17 | 79.63 | 49.27 | 50.66 |
| Days of Inventory Outstanding | 89.87 | 137.11 | 147.45 | 225.68 | 193.25 |
| Days of Payables Outstanding | 51.60 | 66.28 | 22.92 | 18.73 | 15.64 |
| Operating Cycle | 175.97 | 194.28 | 227.08 | 274.96 | 243.91 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6.41 | 3.75 | 1.70 | 2.18 | 2.49 |
| Free Cash Flow Per Share | 4.95 | 3.43 | 0.97 | 1.49 | 2.19 |
| Dividend Paid and CapEx Coverage Ratio | 1.85 | 2.88 | 1.20 | 1.63 | 8.14 |
| Capital Expenditure Coverage Ratio | 4.38 | 11.57 | 2.32 | 3.18 | 8.14 |
| Operating Cash Flow Coverage Ratio | 0.45 | 0.00 | 2095.01 | 0.00 | 5.74 |
| Operating Cash Flow to Sales Ratio | 0.48 | 0.61 | 0.42 | 0.57 | 0.67 |
| Free Cash Flow Yield | 1.57% | 1.97% | 1.12% | 1.70% | 1.63% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 75.24 | 63.27 | 76.55 | 58.67 | 95.39 |
| Price-to-Sales (P/S) Ratio | 23.43 | 28.06 | 21.53 | 22.85 | 36.06 |
| Price-to-Book (P/B) Ratio | 12.55 | 7.59 | 6.78 | 7.18 | 11.79 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 63.85 | 50.76 | 89.30 | 58.97 | 61.52 |
| Price-to-Operating Cash Flow Ratio | 49.28 | 46.37 | 50.78 | 40.41 | 53.96 |
| Price-to-Earnings Growth (PEG) Ratio | 1.43 | 0.44 | -3.10 | 9.19 | -0.31 |
| Enterprise Value Multiple | 48.12 | 49.85 | 45.48 | 36.33 | 56.43 |
| Enterprise Value | 46.74B | 23.80B | 11.76B | 12.05B | 18.60B |
| EV to EBITDA | 48.12 | 49.85 | 45.48 | 36.33 | 56.43 |
| EV to Sales | 23.47 | 27.23 | 21.25 | 22.64 | 36.06 |
| EV to Free Cash Flow | 63.95 | 49.25 | 88.14 | 58.41 | 61.52 |
| EV to Operating Cash Flow | 49.36 | 45.00 | 50.12 | 40.03 | 53.97 |
| Tangible Book Value Per Share | 15.28 | 22.93 | 12.74 | 12.25 | 11.41 |
| Shareholders’ Equity Per Share | 25.19 | 22.93 | 12.75 | 12.26 | 11.41 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.15 | 0.00 | -0.12 | -0.11 | 0.00 |
| Revenue Per Share | 13.49 | 6.20 | 4.02 | 3.85 | 3.73 |
| Net Income Per Share | 4.20 | 2.74 | 1.13 | 1.50 | 1.41 |
| Tax Burden | 0.72 | 1.00 | 1.12 | 1.11 | 1.00 |
| Interest Burden | 1.02 | 1.00 | 1.00 | 1.00 | 0.99 |
| Research & Development to Revenue | 0.01 | 0.02 | 0.03 | 0.05 | 0.04 |
| SG&A to Revenue | 0.09 | 0.09 | 0.10 | 0.11 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.53 | 1.37 | 1.69 | 1.61 | 1.77 |
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