CHENG MEI MATERIALS TECHNOLOGY CORPORATION(TW:4960)
NT$31.80+2.25 (+7.61%)
TW:4960
CHENG MEI MATERIALS TECHNOLOGY CORPORATION financials statements
NT$31.80
At close:+2.25 (+7.61%)
CHENG MEI MATERIALS TECHNOLOGY CORPORATION (4960) Ratios
CHENG MEI MATERIALS TECHNOLOGY CORPORATION Ratios
TW:4960's free cash flow for Q2 2026 was NT$-847.18M. For the 2026 fiscal year, TW:4960's free cash flow was decreased by NT$-695.08M and operating cash flow was NT$-152.10M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.64 | 2.31 | 2.44 | 4.75 | 2.47 |
| Quick Ratio | 1.96 | 1.61 | 1.76 | 3.63 | 1.93 |
| Cash Ratio | 0.88 | 0.44 | 1.05 | 2.63 | 0.13 |
| Solvency Ratio | -0.18 | 0.03 | -0.03 | 0.21 | 0.22 |
| Operating Cash Flow Ratio | -0.18 | -0.07 | -0.25 | 0.91 | 0.02 |
| Short-Term Operating Cash Flow Coverage | -0.34 | -0.10 | -0.41 | 3.07 | 0.03 |
| Net Current Asset Value | NT$ 2.57B | NT$ 3.96B | NT$ 4.54B | NT$ 6.39B | NT$ 6.00B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.31 | 0.27 | 0.23 | 0.15 | 0.24 |
| Debt-to-Equity Ratio | 0.55 | 0.43 | 0.36 | 0.21 | 0.37 |
| Debt-to-Capital Ratio | 0.36 | 0.30 | 0.27 | 0.17 | 0.27 |
| Long-Term Debt-to-Capital Ratio | 0.25 | 0.12 | 0.09 | 0.13 | 0.04 |
| Financial Leverage Ratio | 1.77 | 1.62 | 1.55 | 1.37 | 1.50 |
| Debt Service Coverage Ratio | -0.50 | 0.11 | -0.03 | 1.30 | 0.36 |
| Interest Coverage Ratio | -9.71 | -4.07 | -5.56 | 0.17 | 2.58 |
| Debt to Market Cap | 0.53 | 0.51 | 0.42 | 0.35 | 0.41 |
| Interest Debt Per Share | 7.42 | 7.06 | 5.82 | 4.24 | 6.91 |
| Net Debt to EBITDA | -1.48 | 6.37 | 6.47 | -3.60 | 2.50 |
| Profitability Margins | |||||
| Gross Profit Margin | -4.50% | 4.97% | 3.95% | 8.18% | 8.16% |
| EBIT Margin | -15.46% | -1.10% | -5.95% | 6.05% | 8.13% |
| EBITDA Margin | -10.36% | 3.62% | -1.37% | 10.20% | 11.59% |
| Operating Profit Margin | -15.46% | -6.36% | -5.77% | 0.17% | 1.72% |
| Pretax Profit Margin | -17.03% | -2.66% | -6.99% | 4.87% | 7.46% |
| Net Profit Margin | -16.92% | -2.99% | -6.29% | 4.86% | 6.85% |
| Continuous Operations Profit Margin | -16.92% | -2.99% | -6.29% | 5.07% | 2.51% |
| Net Income Per EBT | 99.35% | 112.37% | 90.02% | 99.87% | 91.83% |
| EBT Per EBIT | 110.20% | 41.84% | 121.18% | 2886.23% | 433.65% |
| Return on Assets (ROA) | -11.27% | -1.85% | -4.09% | 3.07% | 4.85% |
| Return on Equity (ROE) | -19.92% | -3.00% | -6.33% | 4.21% | 7.29% |
| Return on Capital Employed (ROCE) | -13.53% | -5.50% | -5.18% | 0.12% | 1.72% |
| Return on Invested Capital (ROIC) | -11.51% | -4.38% | -3.79% | 0.12% | 1.21% |
| Return on Tangible Assets | -11.28% | -1.85% | -4.09% | 3.07% | 4.85% |
| Earnings Yield | -19.18% | -3.53% | -7.42% | 7.03% | 8.22% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.08 | 3.53 | 3.67 | 4.82 | 3.94 |
| Payables Turnover | 8.48 | 8.68 | 8.29 | 16.20 | 17.76 |
| Inventory Turnover | 4.24 | 2.93 | 3.35 | 3.54 | 4.21 |
| Fixed Asset Turnover | 2.20 | 2.18 | 2.23 | 2.25 | 2.72 |
| Asset Turnover | 0.67 | 0.62 | 0.65 | 0.63 | 0.71 |
| Working Capital Turnover Ratio | 1.65 | 1.62 | 1.33 | 1.27 | 2.67 |
| Cash Conversion Cycle | 161.56 | 185.96 | 164.59 | 156.21 | 158.85 |
| Days of Sales Outstanding | 118.46 | 103.48 | 99.59 | 75.66 | 92.62 |
| Days of Inventory Outstanding | 86.16 | 124.51 | 109.00 | 103.09 | 86.78 |
| Days of Payables Outstanding | 43.06 | 42.03 | 44.01 | 22.53 | 20.55 |
| Operating Cycle | 204.62 | 227.99 | 208.59 | 178.75 | 179.40 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.99 | -0.48 | -1.65 | 3.54 | 0.18 |
| Free Cash Flow Per Share | -1.55 | -1.10 | -2.25 | 2.54 | -0.37 |
| Dividend Paid and CapEx Coverage Ratio | -1.78 | -0.76 | -1.86 | 2.21 | 0.34 |
| Capital Expenditure Coverage Ratio | -1.78 | -0.76 | -2.78 | 3.53 | 0.34 |
| Operating Cash Flow Coverage Ratio | -0.14 | -0.07 | -0.29 | 0.87 | 0.03 |
| Operating Cash Flow to Sales Ratio | -0.07 | -0.03 | -0.10 | 0.21 | 0.01 |
| Free Cash Flow Yield | -11.56% | -8.28% | -16.83% | 21.86% | -2.23% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -5.21 | -28.30 | -13.48 | 14.15 | 12.16 |
| Price-to-Sales (P/S) Ratio | 0.88 | 0.85 | 0.85 | 0.69 | 0.83 |
| Price-to-Book (P/B) Ratio | 1.04 | 0.85 | 0.85 | 0.60 | 0.89 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -8.65 | -12.07 | -5.94 | 4.57 | -44.76 |
| Price-to-Operating Cash Flow Ratio | -13.52 | -27.92 | -8.08 | 3.28 | 88.79 |
| Price-to-Earnings Growth (PEG) Ratio | -0.01 | 0.54 | 0.06 | -0.36 | -0.01 |
| Enterprise Value Multiple | -10.00 | 29.76 | -55.41 | 3.18 | 9.70 |
| Enterprise Value | 8.95B | 9.61B | 7.01B | 3.09B | 12.52B |
| EV to EBITDA | -10.00 | 29.76 | -55.41 | 3.18 | 9.70 |
| EV to Sales | 1.04 | 1.08 | 0.76 | 0.32 | 1.12 |
| EV to Free Cash Flow | -10.16 | -15.36 | -5.32 | 2.15 | -60.30 |
| EV to Operating Cash Flow | -15.87 | -35.52 | -7.23 | 1.54 | 119.63 |
| Tangible Book Value Per Share | 12.94 | 15.66 | 15.63 | 19.33 | 18.49 |
| Shareholders’ Equity Per Share | 12.95 | 15.68 | 15.65 | 19.35 | 18.51 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.01 | -0.12 | 0.10 | 0.00 | 0.08 |
| Revenue Per Share | 15.25 | 15.72 | 15.75 | 16.76 | 19.68 |
| Net Income Per Share | -2.58 | -0.47 | -0.99 | 0.82 | 1.35 |
| Tax Burden | 0.99 | 1.12 | 0.90 | 1.00 | 0.92 |
| Interest Burden | 1.10 | 2.42 | 1.17 | 0.80 | 0.92 |
| Research & Development to Revenue | 0.05 | 0.04 | 0.04 | 0.03 | 0.02 |
| SG&A to Revenue | 0.06 | 0.07 | 0.05 | 0.05 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.39 | 1.14 | 1.67 | 4.34 | 0.13 |
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