Horng Tong Enterprise Co., Ltd.(TW:5271)
NT$11.10-0.05 (-0.45%)
TW:5271
Horng Tong Enterprise Co., Ltd. financials statements
NT$11.10
At close:-0.05 (-0.45%)
Horng Tong Enterprise Co., Ltd. (5271) Ratios
Horng Tong Enterprise Co., Ltd. Ratios
TW:5271's free cash flow for Q2 2026 was NT$28.40M. For the 2026 fiscal year, TW:5271's free cash flow was decreased by NT$-14.23M and operating cash flow was NT$42.63M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.10 | 1.03 | 0.89 | 0.86 | 0.90 |
| Quick Ratio | 0.89 | 0.87 | 0.65 | 0.61 | 0.64 |
| Cash Ratio | 0.32 | 0.32 | 0.22 | 0.15 | 0.13 |
| Solvency Ratio | 0.08 | -0.02 | 0.00 | -0.01 | -0.03 |
| Operating Cash Flow Ratio | 0.03 | 0.03 | -0.07 | 0.06 | 0.03 |
| Short-Term Operating Cash Flow Coverage | 0.05 | 0.05 | -0.13 | 0.12 | 0.07 |
| Net Current Asset Value | NT$ -46.54M | NT$ -104.50M | NT$ -204.36M | NT$ -107.87M | NT$ -106.47M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.39 | 0.41 | 0.43 | 0.36 | 0.34 |
| Debt-to-Equity Ratio | 1.00 | 1.12 | 1.36 | 1.00 | 0.90 |
| Debt-to-Capital Ratio | 0.50 | 0.53 | 0.58 | 0.50 | 0.48 |
| Long-Term Debt-to-Capital Ratio | 0.04 | 0.03 | 0.08 | 0.08 | 0.09 |
| Financial Leverage Ratio | 2.57 | 2.71 | 3.17 | 2.79 | 2.69 |
| Debt Service Coverage Ratio | 0.22 | 0.01 | 0.06 | 0.01 | -0.03 |
| Interest Coverage Ratio | 1.59 | -3.49 | -2.07 | -7.80 | -7.55 |
| Debt to Market Cap | 0.38 | 0.25 | 0.50 | 0.61 | 0.33 |
| Interest Debt Per Share | 7.18 | 8.06 | 12.43 | 7.16 | 6.91 |
| Net Debt to EBITDA | 3.32 | 39.55 | 14.75 | 64.31 | -28.49 |
| Profitability Margins | |||||
| Gross Profit Margin | 30.21% | 22.51% | 24.08% | 19.81% | 22.19% |
| EBIT Margin | 3.48% | -8.95% | -5.92% | -9.21% | -10.41% |
| EBITDA Margin | 10.17% | 1.15% | 4.06% | 0.77% | -1.38% |
| Operating Profit Margin | 3.48% | -11.78% | -6.62% | -16.13% | -9.63% |
| Pretax Profit Margin | 0.20% | -12.33% | -9.13% | -11.28% | -11.69% |
| Net Profit Margin | 0.25% | -12.71% | -9.65% | -11.28% | -11.69% |
| Continuous Operations Profit Margin | 0.25% | -12.71% | -9.65% | -11.28% | -11.69% |
| Net Income Per EBT | 125.76% | 103.13% | 105.78% | 100.00% | 99.99% |
| EBT Per EBIT | 5.72% | 104.64% | 137.96% | 69.96% | 121.32% |
| Return on Assets (ROA) | 0.17% | -6.94% | -4.89% | -6.05% | -7.73% |
| Return on Equity (ROE) | 0.43% | -18.80% | -15.52% | -16.89% | -20.80% |
| Return on Capital Employed (ROCE) | 4.72% | -13.54% | -7.84% | -22.40% | -15.37% |
| Return on Invested Capital (ROIC) | 2.95% | -8.13% | -4.50% | -12.16% | -9.04% |
| Return on Tangible Assets | 0.17% | -6.94% | -4.89% | -6.06% | -7.73% |
| Earnings Yield | 0.21% | -5.43% | -7.40% | -10.74% | -8.41% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.48 | 2.28 | 2.24 | 2.32 | 2.53 |
| Payables Turnover | 3.65 | 3.40 | 2.58 | 2.42 | 2.82 |
| Inventory Turnover | 4.56 | 5.29 | 2.88 | 2.70 | 3.37 |
| Fixed Asset Turnover | 1.53 | 1.23 | 1.07 | 1.23 | 1.47 |
| Asset Turnover | 0.67 | 0.55 | 0.51 | 0.54 | 0.66 |
| Working Capital Turnover Ratio | 21.21 | -20.50 | -7.59 | -7.29 | -15.03 |
| Cash Conversion Cycle | 126.97 | 121.88 | 148.27 | 141.73 | 122.87 |
| Days of Sales Outstanding | 146.93 | 160.40 | 162.75 | 157.57 | 144.19 |
| Days of Inventory Outstanding | 80.01 | 68.96 | 126.75 | 135.22 | 108.19 |
| Days of Payables Outstanding | 99.96 | 107.48 | 141.23 | 151.06 | 129.51 |
| Operating Cycle | 226.94 | 229.36 | 289.50 | 292.79 | 252.38 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.29 | 0.31 | -1.10 | 0.74 | 0.35 |
| Free Cash Flow Per Share | -0.65 | -0.11 | -1.85 | 0.37 | -0.50 |
| Dividend Paid and CapEx Coverage Ratio | 0.31 | 0.73 | -1.46 | 1.99 | 0.41 |
| Capital Expenditure Coverage Ratio | 0.31 | 0.73 | -1.46 | 1.99 | 0.41 |
| Operating Cash Flow Coverage Ratio | 0.04 | 0.04 | -0.09 | 0.11 | 0.05 |
| Operating Cash Flow to Sales Ratio | 0.02 | 0.03 | -0.08 | 0.07 | 0.03 |
| Free Cash Flow Yield | -4.44% | -0.47% | -10.04% | 3.36% | -2.74% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 485.67 | -18.43 | -13.47 | -9.30 | -11.88 |
| Price-to-Sales (P/S) Ratio | 1.22 | 2.34 | 1.30 | 1.05 | 1.39 |
| Price-to-Book (P/B) Ratio | 2.10 | 3.46 | 2.10 | 1.57 | 2.47 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -22.50 | -214.38 | -9.96 | 29.75 | -36.51 |
| Price-to-Operating Cash Flow Ratio | 50.62 | 77.75 | -16.77 | 14.80 | 52.50 |
| Price-to-Earnings Growth (PEG) Ratio | -4.75 | 3.16 | -0.84 | 0.39 | 0.01 |
| Enterprise Value Multiple | 15.28 | 243.35 | 46.86 | 200.73 | -129.50 |
| Enterprise Value | 1.13B | 1.67B | 1.09B | 779.64M | 1.17B |
| EV to EBITDA | 15.28 | 243.35 | 46.86 | 200.73 | -129.50 |
| EV to Sales | 1.55 | 2.79 | 1.90 | 1.55 | 1.78 |
| EV to Free Cash Flow | -28.75 | -255.99 | -14.54 | 43.77 | -46.81 |
| EV to Operating Cash Flow | 64.68 | 92.84 | -24.48 | 21.77 | 67.30 |
| Tangible Book Value Per Share | 7.18 | 6.81 | 8.70 | 6.89 | 7.37 |
| Shareholders’ Equity Per Share | 6.94 | 6.87 | 8.80 | 6.98 | 7.45 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.26 | -0.03 | -0.06 | 0.00 | 0.00 |
| Revenue Per Share | 11.99 | 10.16 | 14.16 | 10.44 | 13.25 |
| Net Income Per Share | 0.03 | -1.29 | -1.37 | -1.18 | -1.55 |
| Tax Burden | 1.26 | 1.03 | 1.06 | 1.00 | 1.00 |
| Interest Burden | 0.06 | 1.38 | 1.54 | 1.22 | 1.12 |
| Research & Development to Revenue | 0.06 | 0.07 | 0.06 | 0.07 | 0.07 |
| SG&A to Revenue | 0.16 | 0.28 | 0.25 | 0.28 | 0.23 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 9.59 | -0.24 | 0.81 | -0.63 | -0.23 |
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