JPP Holding Co., Ltd.(TW:5284)
NT$231.50-2.00 (-0.86%)
TW:5284
JPP Holding Co., Ltd. financials statements
NT$231.50
At close:-2.00 (-0.86%)
JPP Holding Co., Ltd. (5284) Ratios
JPP Holding Co., Ltd. Ratios
TW:5284's free cash flow for Q2 2026 was NT$377.84M. For the 2026 fiscal year, TW:5284's free cash flow was decreased by NT$-97.72M and operating cash flow was NT$475.56M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Jun 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.31 | 1.08 | 1.34 | 1.25 | 1.06 |
| Quick Ratio | 1.01 | 0.88 | 1.07 | 0.92 | 0.77 |
| Cash Ratio | 0.20 | 0.20 | 0.12 | 0.16 | 0.15 |
| Solvency Ratio | 0.23 | 0.08 | 0.27 | 0.25 | 0.23 |
| Operating Cash Flow Ratio | 0.08 | 0.10 | 0.12 | 0.18 | 0.23 |
| Short-Term Operating Cash Flow Coverage | 0.20 | 0.17 | 0.25 | 0.30 | 0.37 |
| Net Current Asset Value | NT$ 490.19M | NT$ -88.28M | NT$ 87.38M | NT$ -170.41M | NT$ -199.28M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.21 | 0.31 | 0.27 | 0.25 | 0.28 |
| Debt-to-Equity Ratio | 0.42 | 0.69 | 0.52 | 0.46 | 0.50 |
| Debt-to-Capital Ratio | 0.29 | 0.41 | 0.34 | 0.31 | 0.33 |
| Long-Term Debt-to-Capital Ratio | 0.05 | 0.06 | 0.13 | 0.09 | 0.09 |
| Financial Leverage Ratio | 2.01 | 2.22 | 1.93 | 1.81 | 1.79 |
| Debt Service Coverage Ratio | 0.64 | 0.19 | 0.73 | 0.59 | 0.48 |
| Interest Coverage Ratio | 12.38 | 7.22 | 12.72 | 16.46 | 8.66 |
| Debt to Market Cap | 0.10 | 0.24 | 0.21 | 0.30 | 0.40 |
| Interest Debt Per Share | 31.39 | 39.15 | 26.13 | 21.49 | 19.29 |
| Net Debt to EBITDA | 0.87 | 3.35 | 1.50 | 1.53 | 1.91 |
| Profitability Margins | |||||
| Gross Profit Margin | 37.80% | 34.22% | 39.03% | 36.22% | 33.13% |
| EBIT Margin | 21.13% | 6.79% | 21.66% | 18.14% | 13.90% |
| EBITDA Margin | 27.65% | 15.56% | 29.96% | 27.43% | 26.17% |
| Operating Profit Margin | 21.13% | 16.78% | 21.66% | 18.05% | 12.23% |
| Pretax Profit Margin | 21.43% | 4.47% | 19.96% | 17.04% | 12.49% |
| Net Profit Margin | 16.57% | 2.06% | 17.76% | 13.62% | 9.69% |
| Continuous Operations Profit Margin | 16.45% | 2.25% | 17.73% | 13.59% | 9.23% |
| Net Income Per EBT | 77.31% | 46.13% | 88.95% | 79.91% | 77.59% |
| EBT Per EBIT | 101.41% | 26.63% | 92.15% | 94.41% | 102.17% |
| Return on Assets (ROA) | 8.33% | 0.84% | 8.81% | 6.54% | 4.47% |
| Return on Equity (ROE) | 16.72% | 1.87% | 17.00% | 11.81% | 8.01% |
| Return on Capital Employed (ROCE) | 18.74% | 13.43% | 17.05% | 12.65% | 8.60% |
| Return on Invested Capital (ROIC) | 11.04% | 4.37% | 11.75% | 8.27% | 4.77% |
| Return on Tangible Assets | 8.54% | 0.87% | 9.19% | 6.90% | 4.80% |
| Earnings Yield | 4.32% | 0.65% | 7.14% | 8.19% | 6.82% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.64 | 1.59 | 1.64 | 2.31 | 2.59 |
| Payables Turnover | 1.53 | 1.58 | 2.20 | 3.90 | 3.19 |
| Inventory Turnover | 2.47 | 2.72 | 2.94 | 2.94 | 3.06 |
| Fixed Asset Turnover | 1.26 | 1.08 | 1.12 | 1.09 | 0.94 |
| Asset Turnover | 0.50 | 0.41 | 0.50 | 0.48 | 0.46 |
| Working Capital Turnover Ratio | 6.10 | 5.85 | 5.14 | 9.87 | 6.77 |
| Cash Conversion Cycle | 131.53 | 132.84 | 181.45 | 188.00 | 145.52 |
| Days of Sales Outstanding | 222.39 | 230.12 | 222.97 | 157.67 | 140.70 |
| Days of Inventory Outstanding | 147.93 | 134.04 | 124.12 | 124.00 | 119.10 |
| Days of Payables Outstanding | 238.78 | 231.32 | 165.63 | 93.68 | 114.28 |
| Operating Cycle | 370.32 | 364.16 | 347.09 | 281.68 | 259.80 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 5.00 | 5.86 | 4.34 | 4.65 | 5.33 |
| Free Cash Flow Per Share | -3.57 | -11.81 | -1.30 | -1.93 | 2.85 |
| Dividend Paid and CapEx Coverage Ratio | 0.50 | 0.26 | 0.51 | 0.53 | 1.16 |
| Capital Expenditure Coverage Ratio | 0.58 | 0.33 | 0.77 | 0.71 | 2.15 |
| Operating Cash Flow Coverage Ratio | 0.17 | 0.15 | 0.17 | 0.22 | 0.28 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.12 | 0.09 | 0.12 | 0.17 |
| Free Cash Flow Yield | -1.27% | -7.50% | -1.11% | -2.90% | 6.49% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 23.32 | 154.41 | 14.02 | 12.39 | 14.84 |
| Price-to-Sales (P/S) Ratio | 3.84 | 3.17 | 2.49 | 1.66 | 1.42 |
| Price-to-Book (P/B) Ratio | 3.87 | 2.88 | 2.38 | 1.44 | 1.17 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -78.70 | -13.33 | -89.85 | -34.45 | 15.41 |
| Price-to-Operating Cash Flow Ratio | 56.15 | 26.89 | 26.91 | 14.29 | 8.25 |
| Price-to-Earnings Growth (PEG) Ratio | 0.02 | -1.76 | 0.25 | 0.15 | 1.11 |
| Enterprise Value Multiple | 14.74 | 23.74 | 9.80 | 7.59 | 7.33 |
| Enterprise Value | 15.21B | 8.82B | 6.60B | 3.73B | 2.59B |
| EV to EBITDA | 14.74 | 23.74 | 9.80 | 7.59 | 7.33 |
| EV to Sales | 4.08 | 3.69 | 2.94 | 2.08 | 1.92 |
| EV to Free Cash Flow | -83.61 | -15.52 | -106.04 | -43.15 | 20.82 |
| EV to Operating Cash Flow | 59.65 | 31.31 | 31.76 | 17.90 | 11.15 |
| Tangible Book Value Per Share | 69.28 | 51.26 | 45.43 | 42.29 | 33.40 |
| Shareholders’ Equity Per Share | 72.58 | 54.78 | 49.01 | 46.10 | 37.45 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.23 | 0.50 | 0.11 | 0.20 | 0.26 |
| Revenue Per Share | 73.24 | 49.65 | 46.93 | 40.00 | 30.94 |
| Net Income Per Share | 12.13 | 1.02 | 8.33 | 5.45 | 3.00 |
| Tax Burden | 0.77 | 0.46 | 0.89 | 0.80 | 0.78 |
| Interest Burden | 1.01 | 0.66 | 0.92 | 0.94 | 0.90 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.02 |
| SG&A to Revenue | 0.16 | 0.16 | 0.15 | 0.17 | 0.19 |
| Stock-Based Compensation to Revenue | 0.00 | 0.01 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.41 | 2.64 | 0.52 | 0.68 | 1.38 |
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