Heran Co. Ltd.(TW:5283)
NT$48.30-0.30 (-1.43%)
TW:5283
Heran Co. Ltd. financials statements
NT$48.30
At close:-0.30 (-1.43%)
Heran Co. Ltd. (5283) Ratios
Heran Co. Ltd. Ratios
TW:5283's free cash flow for Q2 2026 was NT$257.60M. For the 2026 fiscal year, TW:5283's free cash flow was decreased by NT$-3.71M and operating cash flow was NT$261.31M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.92 | 1.94 | 1.65 | 2.46 | 2.17 |
| Quick Ratio | 1.17 | 1.16 | 0.95 | 1.53 | 1.17 |
| Cash Ratio | 0.44 | 0.36 | 0.29 | 0.78 | 0.42 |
| Solvency Ratio | 0.29 | 0.30 | 0.35 | 0.48 | 0.44 |
| Operating Cash Flow Ratio | 0.25 | 0.39 | 0.34 | 0.68 | -0.07 |
| Short-Term Operating Cash Flow Coverage | 0.67 | 1.85 | 1.90 | 12.24 | -1.40 |
| Net Current Asset Value | NT$ 1.57B | NT$ 1.32B | NT$ 1.12B | NT$ 2.33B | NT$ 2.22B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.15 | 0.13 | 0.09 | 0.02 | 0.02 |
| Debt-to-Equity Ratio | 0.24 | 0.20 | 0.14 | 0.02 | 0.03 |
| Debt-to-Capital Ratio | 0.19 | 0.17 | 0.13 | 0.02 | 0.03 |
| Long-Term Debt-to-Capital Ratio | 0.07 | 0.08 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.54 | 1.53 | 1.53 | 1.41 | 1.49 |
| Debt Service Coverage Ratio | 0.93 | 1.53 | 1.83 | 8.90 | 8.90 |
| Interest Coverage Ratio | 19.25 | 20.66 | 55.04 | 445.92 | 572.91 |
| Debt to Market Cap | 0.25 | 0.14 | 0.06 | 0.02 | 0.02 |
| Interest Debt Per Share | 13.32 | 12.49 | 8.39 | 1.45 | 1.82 |
| Net Debt to EBITDA | 0.21 | 0.28 | 0.03 | -1.19 | -0.66 |
| Profitability Margins | |||||
| Gross Profit Margin | 33.02% | 31.74% | 33.52% | 31.75% | 36.24% |
| EBIT Margin | 9.77% | 7.97% | 9.83% | 13.41% | 15.01% |
| EBITDA Margin | 13.64% | 11.55% | 13.09% | 14.60% | 16.55% |
| Operating Profit Margin | 8.30% | 6.97% | 9.86% | 10.87% | 13.22% |
| Pretax Profit Margin | 9.33% | 8.76% | 11.37% | 13.38% | 14.99% |
| Net Profit Margin | 7.62% | 7.29% | 9.17% | 10.89% | 12.26% |
| Continuous Operations Profit Margin | 7.62% | 7.29% | 9.17% | 10.89% | 12.26% |
| Net Income Per EBT | 81.66% | 83.13% | 80.71% | 81.41% | 81.81% |
| EBT Per EBIT | 112.53% | 125.71% | 115.27% | 123.08% | 113.38% |
| Return on Assets (ROA) | 6.67% | 6.98% | 8.87% | 12.55% | 12.95% |
| Return on Equity (ROE) | 10.27% | 10.71% | 13.55% | 17.72% | 19.29% |
| Return on Capital Employed (ROCE) | 10.26% | 9.30% | 13.92% | 17.37% | 20.57% |
| Return on Invested Capital (ROIC) | 7.26% | 6.96% | 10.13% | 13.82% | 16.32% |
| Return on Tangible Assets | 6.69% | 7.01% | 8.88% | 12.58% | 12.97% |
| Earnings Yield | 10.79% | 8.70% | 9.71% | 13.41% | 12.61% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.73 | 5.69 | 5.92 | 6.48 | 62.52 |
| Payables Turnover | 10.33 | 9.29 | 8.79 | 10.44 | 6.45 |
| Inventory Turnover | 2.66 | 3.00 | 2.90 | 3.03 | 2.09 |
| Fixed Asset Turnover | 4.51 | 3.96 | 3.57 | 4.70 | 4.47 |
| Asset Turnover | 0.87 | 0.96 | 0.97 | 1.15 | 1.06 |
| Working Capital Turnover Ratio | 3.44 | 4.17 | 3.33 | 2.92 | 2.89 |
| Cash Conversion Cycle | 165.31 | 146.57 | 146.11 | 141.85 | 123.89 |
| Days of Sales Outstanding | 63.67 | 64.17 | 61.68 | 56.30 | 5.84 |
| Days of Inventory Outstanding | 136.98 | 121.68 | 125.94 | 120.50 | 174.65 |
| Days of Payables Outstanding | 35.33 | 39.28 | 41.52 | 34.95 | 56.60 |
| Operating Cycle | 200.64 | 185.85 | 187.63 | 176.80 | 180.49 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6.16 | 10.14 | 9.32 | 15.32 | -1.86 |
| Free Cash Flow Per Share | 5.31 | 8.58 | 7.64 | 14.22 | -2.45 |
| Dividend Paid and CapEx Coverage Ratio | 4.87 | 1.06 | 0.96 | 1.68 | -0.22 |
| Capital Expenditure Coverage Ratio | 7.25 | 6.48 | 5.54 | 13.87 | -3.17 |
| Operating Cash Flow Coverage Ratio | 0.47 | 0.83 | 1.13 | 10.71 | -1.03 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.12 | 0.11 | 0.16 | -0.02 |
| Free Cash Flow Yield | 10.18% | 11.65% | 9.53% | 18.67% | -2.89% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 9.26 | 11.51 | 10.30 | 7.46 | 7.93 |
| Price-to-Sales (P/S) Ratio | 0.71 | 0.84 | 0.94 | 0.81 | 0.97 |
| Price-to-Book (P/B) Ratio | 0.95 | 1.23 | 1.40 | 1.32 | 1.53 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 9.82 | 8.58 | 10.49 | 5.36 | -34.62 |
| Price-to-Operating Cash Flow Ratio | 8.47 | 7.26 | 8.60 | 4.97 | -45.53 |
| Price-to-Earnings Growth (PEG) Ratio | -0.77 | -0.65 | -0.43 | -1.66 | -0.49 |
| Enterprise Value Multiple | 5.39 | 7.53 | 7.24 | 4.38 | 5.22 |
| Enterprise Value | 4.76B | 5.58B | 5.87B | 4.37B | 5.50B |
| EV to EBITDA | 5.39 | 7.53 | 7.24 | 4.38 | 5.22 |
| EV to Sales | 0.74 | 0.87 | 0.95 | 0.64 | 0.86 |
| EV to Free Cash Flow | 10.22 | 8.91 | 10.53 | 4.21 | -30.76 |
| EV to Operating Cash Flow | 8.81 | 7.54 | 8.63 | 3.91 | -40.44 |
| Tangible Book Value Per Share | 54.46 | 59.44 | 57.28 | 57.41 | 55.28 |
| Shareholders’ Equity Per Share | 54.83 | 59.81 | 57.42 | 57.62 | 55.40 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.17 | 0.19 | 0.19 | 0.18 |
| Revenue Per Share | 73.86 | 87.91 | 84.81 | 93.70 | 87.17 |
| Net Income Per Share | 5.63 | 6.40 | 7.78 | 10.21 | 10.69 |
| Tax Burden | 0.82 | 0.83 | 0.81 | 0.81 | 0.82 |
| Interest Burden | 0.96 | 1.10 | 1.16 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.24 | 0.24 | 0.23 | 0.20 | 0.22 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.89 | 1.32 | 0.97 | 1.22 | -0.14 |
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