Kunyue Development Co., Ltd.(TW:5206)
NT$23.20+0.60 (+2.65%)
TW:5206
Kunyue Development Co., Ltd. financials statements
NT$23.20
At close:+0.60 (+2.65%)
Kunyue Development Co., Ltd. (5206) Ratios
Kunyue Development Co., Ltd. Ratios
TW:5206's free cash flow for Q2 2026 was NT$-171.21M. For the 2026 fiscal year, TW:5206's free cash flow was decreased by NT$-572.00K and operating cash flow was NT$-170.63M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.35 | 1.33 | 1.47 | 1.42 | 1.41 |
| Quick Ratio | 0.18 | 0.21 | 0.26 | 0.22 | 0.16 |
| Cash Ratio | 0.07 | 0.07 | 0.13 | 0.13 | 0.07 |
| Solvency Ratio | 0.04 | 0.03 | 0.04 | -0.01 | 0.01 |
| Operating Cash Flow Ratio | -0.10 | -0.19 | 0.03 | -0.10 | -0.16 |
| Short-Term Operating Cash Flow Coverage | -0.13 | -0.25 | 0.03 | -0.13 | -0.19 |
| Net Current Asset Value | NT$ 3.39B | NT$ 2.88B | NT$ 2.78B | NT$ 2.27B | NT$ 2.73B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.62 | 0.61 | 0.59 | 0.61 | 0.57 |
| Debt-to-Equity Ratio | 2.95 | 3.04 | 2.35 | 2.58 | 1.84 |
| Debt-to-Capital Ratio | 0.75 | 0.75 | 0.70 | 0.72 | 0.65 |
| Long-Term Debt-to-Capital Ratio | 0.21 | 0.24 | 0.25 | 0.26 | 0.00 |
| Financial Leverage Ratio | 4.74 | 4.99 | 3.98 | 4.22 | 3.24 |
| Debt Service Coverage Ratio | 0.06 | 0.04 | 0.06 | -0.01 | 0.01 |
| Interest Coverage Ratio | 363.66 | 319.31 | 68.64 | -21.15 | 65.13 |
| Debt to Market Cap | 1.95 | 1.65 | 1.90 | 3.12 | 2.49 |
| Interest Debt Per Share | 63.41 | 60.48 | 45.09 | 44.85 | 34.13 |
| Net Debt to EBITDA | 13.25 | 19.71 | 13.66 | -69.12 | 46.43 |
| Profitability Margins | |||||
| Gross Profit Margin | 31.77% | 32.39% | 25.29% | 23.17% | 16.56% |
| EBIT Margin | 19.39% | 17.90% | 12.90% | -25.73% | 4.95% |
| EBITDA Margin | 19.92% | 18.56% | 13.33% | -22.23% | 5.59% |
| Operating Profit Margin | 19.39% | 16.05% | 12.90% | -28.48% | 4.95% |
| Pretax Profit Margin | 20.20% | 17.85% | 13.80% | -27.08% | 6.18% |
| Net Profit Margin | 15.62% | 13.21% | 10.63% | -26.28% | 4.31% |
| Continuous Operations Profit Margin | 15.62% | 13.21% | 10.63% | -26.28% | 4.31% |
| Net Income Per EBT | 77.29% | 74.01% | 77.02% | 97.04% | 69.85% |
| EBT Per EBIT | 104.17% | 111.23% | 107.00% | 95.10% | 124.74% |
| Return on Assets (ROA) | 3.37% | 2.03% | 2.94% | -0.89% | 0.87% |
| Return on Equity (ROE) | 15.99% | 10.12% | 11.71% | -3.75% | 2.82% |
| Return on Capital Employed (ROCE) | 15.57% | 9.31% | 10.65% | -2.97% | 3.23% |
| Return on Invested Capital (ROIC) | 3.89% | 2.25% | 3.27% | -1.11% | 0.81% |
| Return on Tangible Assets | 3.38% | 2.16% | 2.94% | -0.89% | 0.87% |
| Earnings Yield | 10.62% | 5.50% | 9.49% | -4.64% | 3.90% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4658.67 | 432.04 | 1015.31 | 77.48 | 271.32 |
| Payables Turnover | 4.49 | 3.37 | 10.35 | 1.23 | 8.72 |
| Inventory Turnover | 0.17 | 0.13 | 0.26 | 0.03 | 0.20 |
| Fixed Asset Turnover | 95.06 | 62.76 | 98.62 | 10.98 | 98.90 |
| Asset Turnover | 0.22 | 0.15 | 0.28 | 0.03 | 0.20 |
| Working Capital Turnover Ratio | 0.91 | 0.63 | 0.95 | 0.13 | 0.68 |
| Cash Conversion Cycle | 2028.24 | 2789.95 | 1379.96 | 11030.58 | 1828.44 |
| Days of Sales Outstanding | 0.08 | 0.84 | 0.36 | 4.71 | 1.35 |
| Days of Inventory Outstanding | 2109.39 | 2897.49 | 1414.87 | 11322.90 | 1868.94 |
| Days of Payables Outstanding | 81.23 | 108.38 | 35.28 | 297.03 | 41.84 |
| Operating Cycle | 2109.47 | 2898.33 | 1415.23 | 11327.61 | 1870.28 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -7.30 | -13.60 | 1.28 | -4.90 | -6.43 |
| Free Cash Flow Per Share | -7.33 | -13.63 | 1.28 | -4.90 | -6.44 |
| Dividend Paid and CapEx Coverage Ratio | -14.99 | -10.43 | 2.61 | -10.44 | -5.06 |
| Capital Expenditure Coverage Ratio | -225.16 | -389.89 | 360.75 | -4715.53 | -1932.98 |
| Operating Cash Flow Coverage Ratio | -0.12 | -0.22 | 0.03 | -0.11 | -0.19 |
| Operating Cash Flow to Sales Ratio | -0.33 | -0.89 | 0.06 | -1.97 | -0.53 |
| Free Cash Flow Yield | -22.64% | -37.26% | 5.41% | -34.82% | -48.11% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 9.41 | 17.76 | 10.54 | -21.53 | 25.40 |
| Price-to-Sales (P/S) Ratio | 1.47 | 2.40 | 1.12 | 5.67 | 1.11 |
| Price-to-Book (P/B) Ratio | 1.50 | 1.84 | 1.23 | 0.81 | 0.72 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -4.42 | -2.68 | 18.47 | -2.87 | -2.08 |
| Price-to-Operating Cash Flow Ratio | -4.44 | -2.69 | 18.42 | -2.87 | -2.08 |
| Price-to-Earnings Growth (PEG) Ratio | 0.14 | -2.17 | -0.02 | 0.10 | -0.31 |
| Enterprise Value Multiple | 20.63 | 32.65 | 22.06 | -94.61 | 66.22 |
| Enterprise Value | 15.52B | 14.75B | 9.91B | 8.35B | 7.16B |
| EV to EBITDA | 20.63 | 32.65 | 22.06 | -94.61 | 66.22 |
| EV to Sales | 4.11 | 6.06 | 2.94 | 21.03 | 3.70 |
| EV to Free Cash Flow | -12.34 | -6.77 | 48.51 | -10.66 | -6.96 |
| EV to Operating Cash Flow | -12.40 | -6.79 | 48.37 | -10.66 | -6.96 |
| Tangible Book Value Per Share | 21.51 | 19.86 | 19.17 | 17.39 | 18.51 |
| Shareholders’ Equity Per Share | 21.52 | 19.89 | 19.17 | 17.39 | 18.51 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.23 | 0.26 | 0.23 | 0.03 | 0.30 |
| Revenue Per Share | 22.03 | 15.24 | 21.11 | 2.48 | 12.11 |
| Net Income Per Share | 3.44 | 2.01 | 2.24 | -0.65 | 0.52 |
| Tax Burden | 0.77 | 0.74 | 0.77 | 0.97 | 0.70 |
| Interest Burden | 1.04 | 1.00 | 1.07 | 1.05 | 1.25 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.12 | 0.16 | 0.12 | 0.55 | 0.12 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.64 | -5.00 | 0.57 | 7.50 | -12.32 |
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