Chia Chang Co., Ltd(TW:4942)
NT$30.00+-1.00 (+2.92%)
TW:4942
Chia Chang Co., Ltd financials statements
NT$30.00
At close:+-1.00 (+2.92%)
Chia Chang Co., Ltd (4942) Ratios
Chia Chang Co., Ltd Ratios
TW:4942's free cash flow for Q2 2026 was NT$-117.73M. For the 2026 fiscal year, TW:4942's free cash flow was decreased by NT$-54.76M and operating cash flow was NT$-62.97M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.48 | 3.44 | 3.69 | 3.43 | 2.77 |
| Quick Ratio | 3.28 | 3.25 | 3.51 | 3.25 | 2.60 |
| Cash Ratio | 0.61 | 0.85 | 1.44 | 0.94 | 0.66 |
| Solvency Ratio | 0.32 | 0.38 | 0.50 | 0.45 | 0.39 |
| Operating Cash Flow Ratio | 0.09 | 0.31 | 0.50 | 0.65 | 0.30 |
| Short-Term Operating Cash Flow Coverage | 1.08 | 9.11 | 6.98 | 3.59 | 1.43 |
| Net Current Asset Value | NT$ 4.10B | NT$ 4.06B | NT$ 4.79B | NT$ 5.16B | NT$ 5.32B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.01 | 0.01 | 0.04 | 0.06 |
| Debt-to-Equity Ratio | 0.03 | 0.02 | 0.02 | 0.05 | 0.09 |
| Debt-to-Capital Ratio | 0.03 | 0.02 | 0.02 | 0.05 | 0.08 |
| Long-Term Debt-to-Capital Ratio | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.30 | 1.30 | 1.24 | 1.29 | 1.42 |
| Debt Service Coverage Ratio | 4.81 | 14.87 | 7.80 | 2.11 | 1.74 |
| Interest Coverage Ratio | 154.67 | 241.43 | 741.38 | 245.20 | 271.38 |
| Debt to Market Cap | 0.04 | 0.01 | 0.02 | 0.08 | 0.09 |
| Interest Debt Per Share | 2.07 | 1.10 | 0.98 | 3.01 | 4.84 |
| Net Debt to EBITDA | -0.90 | -1.29 | -1.87 | -1.27 | -0.89 |
| Profitability Margins | |||||
| Gross Profit Margin | 23.44% | 23.28% | 24.31% | 21.32% | 22.95% |
| EBIT Margin | 9.35% | 12.93% | 15.33% | 10.86% | 13.48% |
| EBITDA Margin | 16.65% | 20.67% | 22.33% | 16.58% | 17.92% |
| Operating Profit Margin | 9.35% | 8.90% | 12.17% | 13.89% | 15.11% |
| Pretax Profit Margin | 10.03% | 13.24% | 15.31% | 13.83% | 15.06% |
| Net Profit Margin | 7.15% | 10.48% | 10.12% | 8.23% | 10.42% |
| Continuous Operations Profit Margin | 7.15% | 10.45% | 10.09% | 9.26% | 9.16% |
| Net Income Per EBT | 71.31% | 79.17% | 66.11% | 59.49% | 69.23% |
| EBT Per EBIT | 107.24% | 148.67% | 125.86% | 99.59% | 99.63% |
| Return on Assets (ROA) | 3.69% | 5.02% | 5.81% | 5.99% | 8.03% |
| Return on Equity (ROE) | 4.79% | 6.50% | 7.21% | 7.73% | 11.41% |
| Return on Capital Employed (ROCE) | 5.78% | 5.11% | 8.46% | 12.72% | 16.10% |
| Return on Invested Capital (ROIC) | 4.04% | 4.00% | 5.49% | 7.20% | 10.29% |
| Return on Tangible Assets | 3.69% | 5.02% | 6.48% | 5.99% | 9.87% |
| Earnings Yield | 7.83% | 10.09% | 9.93% | 12.81% | 12.69% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.95 | 2.41 | 2.42 | 2.80 | 2.39 |
| Payables Turnover | 5.19 | 4.93 | 5.02 | 6.44 | 4.29 |
| Inventory Turnover | 11.98 | 11.29 | 13.47 | 15.52 | 12.82 |
| Fixed Asset Turnover | 1.48 | 1.38 | 1.89 | 2.84 | 5.16 |
| Asset Turnover | 0.52 | 0.48 | 0.57 | 0.73 | 0.77 |
| Working Capital Turnover Ratio | 1.26 | 1.16 | 1.17 | 1.44 | 1.57 |
| Cash Conversion Cycle | 146.91 | 109.87 | 105.17 | 97.28 | 96.12 |
| Days of Sales Outstanding | 186.76 | 151.52 | 150.75 | 130.41 | 152.65 |
| Days of Inventory Outstanding | 30.46 | 32.32 | 27.10 | 23.51 | 28.47 |
| Days of Payables Outstanding | 70.30 | 73.97 | 72.68 | 56.65 | 85.01 |
| Operating Cycle | 217.21 | 183.84 | 177.85 | 153.93 | 181.12 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.29 | 4.23 | 6.48 | 10.16 | 6.64 |
| Free Cash Flow Per Share | -2.97 | -0.16 | 1.13 | 4.00 | 2.56 |
| Dividend Paid and CapEx Coverage Ratio | 0.21 | 0.63 | 0.83 | 1.11 | 1.01 |
| Capital Expenditure Coverage Ratio | 0.30 | 0.96 | 1.21 | 1.65 | 1.63 |
| Operating Cash Flow Coverage Ratio | 0.63 | 3.89 | 6.69 | 3.41 | 1.38 |
| Operating Cash Flow to Sales Ratio | 0.03 | 0.11 | 0.15 | 0.18 | 0.11 |
| Free Cash Flow Yield | -7.59% | -0.38% | 2.59% | 11.32% | 5.08% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 12.78 | 9.92 | 10.07 | 7.80 | 7.88 |
| Price-to-Sales (P/S) Ratio | 0.91 | 1.04 | 1.02 | 0.64 | 0.82 |
| Price-to-Book (P/B) Ratio | 0.61 | 0.64 | 0.73 | 0.60 | 0.90 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -13.17 | -263.53 | 38.66 | 8.83 | 19.67 |
| Price-to-Operating Cash Flow Ratio | 30.24 | 9.78 | 6.71 | 3.48 | 7.57 |
| Price-to-Earnings Growth (PEG) Ratio | -0.48 | -2.86 | -2.17 | -0.27 | 0.23 |
| Enterprise Value Multiple | 4.59 | 3.73 | 2.70 | 2.60 | 3.69 |
| Enterprise Value | 4.66B | 4.37B | 3.66B | 3.38B | 5.77B |
| EV to EBITDA | 4.59 | 3.73 | 2.70 | 2.60 | 3.69 |
| EV to Sales | 0.76 | 0.77 | 0.60 | 0.43 | 0.66 |
| EV to Free Cash Flow | -11.02 | -195.72 | 22.84 | 5.93 | 15.84 |
| EV to Operating Cash Flow | 25.30 | 7.26 | 3.96 | 2.34 | 6.10 |
| Tangible Book Value Per Share | 63.85 | 64.15 | 52.21 | 58.67 | 41.21 |
| Shareholders’ Equity Per Share | 63.85 | 64.14 | 59.89 | 58.64 | 55.96 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.29 | 0.21 | 0.34 | 0.41 | 0.31 |
| Revenue Per Share | 42.78 | 39.81 | 42.67 | 55.06 | 61.24 |
| Net Income Per Share | 3.06 | 4.17 | 4.32 | 4.53 | 6.38 |
| Tax Burden | 0.71 | 0.79 | 0.66 | 0.59 | 0.69 |
| Interest Burden | 1.07 | 1.02 | 1.00 | 1.27 | 1.12 |
| Research & Development to Revenue | 0.03 | 0.03 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.12 | 0.12 | 0.11 | 0.09 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.42 | 0.80 | 1.50 | 1.33 | 0.72 |
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