Jih Lin Technology Co., Ltd.(TW:5285)
NT$75.80+3.50 (+14.16%)
TW:5285
Jih Lin Technology Co., Ltd. financials statements
NT$75.80
At close:+3.50 (+14.16%)
Jih Lin Technology Co., Ltd. (5285) Ratios
Jih Lin Technology Co., Ltd. Ratios
TW:5285's free cash flow for Q2 2026 was NT$94.09M. For the 2026 fiscal year, TW:5285's free cash flow was decreased by NT$-25.74M and operating cash flow was NT$119.83M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.23 | 2.44 | 3.64 | 3.67 | 3.96 |
| Quick Ratio | 2.16 | 1.60 | 2.23 | 1.97 | 2.41 |
| Cash Ratio | 1.21 | 0.84 | 1.15 | 0.86 | 0.90 |
| Solvency Ratio | 0.14 | 0.20 | 0.17 | 0.26 | 0.27 |
| Operating Cash Flow Ratio | 0.38 | 0.31 | 0.84 | 0.57 | 0.32 |
| Short-Term Operating Cash Flow Coverage | 0.65 | 0.45 | 1.58 | 1.26 | 1.13 |
| Net Current Asset Value | NT$ 1.34B | NT$ 1.35B | NT$ 1.13B | NT$ 1.26B | NT$ 1.18B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.33 | 0.33 | 0.34 | 0.32 | 0.32 |
| Debt-to-Equity Ratio | 0.60 | 0.58 | 0.62 | 0.58 | 0.58 |
| Debt-to-Capital Ratio | 0.37 | 0.37 | 0.38 | 0.37 | 0.37 |
| Long-Term Debt-to-Capital Ratio | 0.25 | 0.17 | 0.29 | 0.28 | 0.31 |
| Financial Leverage Ratio | 1.79 | 1.76 | 1.80 | 1.78 | 1.82 |
| Debt Service Coverage Ratio | 0.49 | 0.45 | 0.78 | 1.35 | 2.42 |
| Interest Coverage Ratio | 6.54 | 6.07 | 6.57 | 18.46 | 22.68 |
| Debt to Market Cap | 0.32 | 0.32 | 0.23 | 0.27 | 0.16 |
| Interest Debt Per Share | 17.67 | 17.26 | 17.75 | 17.88 | 18.60 |
| Net Debt to EBITDA | 0.94 | 0.86 | 1.33 | 1.22 | 1.12 |
| Profitability Margins | |||||
| Gross Profit Margin | 12.61% | 13.83% | 13.98% | 15.16% | 17.68% |
| EBIT Margin | 4.42% | 7.16% | 6.05% | 8.90% | 9.92% |
| EBITDA Margin | 7.73% | 11.05% | 10.10% | 12.20% | 13.20% |
| Operating Profit Margin | 4.42% | 4.33% | 4.40% | 8.89% | 9.79% |
| Pretax Profit Margin | 4.18% | 6.44% | 5.38% | 8.41% | 9.49% |
| Net Profit Margin | 2.92% | 5.11% | 3.48% | 6.64% | 7.40% |
| Continuous Operations Profit Margin | 2.92% | 5.11% | 3.48% | 6.64% | 7.40% |
| Net Income Per EBT | 69.88% | 79.34% | 64.76% | 78.94% | 77.97% |
| EBT Per EBIT | 94.47% | 148.95% | 122.19% | 94.60% | 96.92% |
| Return on Assets (ROA) | 2.95% | 4.87% | 3.45% | 7.53% | 8.36% |
| Return on Equity (ROE) | 5.27% | 8.58% | 6.23% | 13.37% | 15.23% |
| Return on Capital Employed (ROCE) | 5.69% | 5.74% | 5.34% | 12.31% | 13.28% |
| Return on Invested Capital (ROIC) | 3.42% | 3.57% | 3.09% | 8.82% | 9.79% |
| Return on Tangible Assets | 2.95% | 4.87% | 3.45% | 7.54% | 8.36% |
| Earnings Yield | 3.04% | 5.04% | 2.43% | 6.78% | 4.46% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.14 | 4.60 | 5.41 | 5.82 | 4.63 |
| Payables Turnover | 15.78 | 14.41 | 17.82 | 17.97 | 12.68 |
| Inventory Turnover | 3.82 | 3.46 | 3.32 | 3.14 | 3.58 |
| Fixed Asset Turnover | 3.92 | 3.66 | 3.48 | 4.03 | 4.02 |
| Asset Turnover | 1.01 | 0.95 | 0.99 | 1.13 | 1.13 |
| Working Capital Turnover Ratio | 2.29 | 2.17 | 1.99 | 2.30 | 2.64 |
| Cash Conversion Cycle | 143.56 | 159.45 | 156.85 | 158.83 | 151.80 |
| Days of Sales Outstanding | 71.06 | 79.31 | 67.44 | 62.77 | 78.76 |
| Days of Inventory Outstanding | 95.63 | 105.47 | 109.90 | 116.38 | 101.82 |
| Days of Payables Outstanding | 23.13 | 25.33 | 20.49 | 20.31 | 28.78 |
| Operating Cycle | 166.69 | 184.78 | 177.34 | 179.14 | 180.58 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.28 | 4.58 | 7.78 | 5.60 | 3.06 |
| Free Cash Flow Per Share | 2.82 | 3.61 | 6.84 | 4.15 | 0.92 |
| Dividend Paid and CapEx Coverage Ratio | 1.24 | 1.55 | 1.75 | 1.03 | 0.67 |
| Capital Expenditure Coverage Ratio | 2.94 | 4.78 | 8.25 | 3.86 | 1.43 |
| Operating Cash Flow Coverage Ratio | 0.25 | 0.27 | 0.45 | 0.32 | 0.17 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.09 | 0.15 | 0.09 | 0.05 |
| Free Cash Flow Yield | 5.61% | 7.23% | 9.50% | 6.89% | 0.85% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 32.88 | 19.84 | 41.14 | 14.75 | 22.41 |
| Price-to-Sales (P/S) Ratio | 0.96 | 1.01 | 1.43 | 0.98 | 1.66 |
| Price-to-Book (P/B) Ratio | 1.73 | 1.70 | 2.56 | 1.97 | 3.41 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 17.82 | 13.84 | 10.53 | 14.52 | 117.62 |
| Price-to-Operating Cash Flow Ratio | 11.76 | 10.92 | 9.25 | 10.75 | 35.27 |
| Price-to-Earnings Growth (PEG) Ratio | -0.84 | 0.45 | -0.72 | -0.96 | 0.09 |
| Enterprise Value Multiple | 13.36 | 10.05 | 15.52 | 9.25 | 13.68 |
| Enterprise Value | 5.52B | 5.58B | 8.04B | 7.08B | 11.44B |
| EV to EBITDA | 13.36 | 10.05 | 15.52 | 9.25 | 13.68 |
| EV to Sales | 1.03 | 1.11 | 1.57 | 1.13 | 1.81 |
| EV to Free Cash Flow | 19.17 | 15.13 | 11.52 | 16.73 | 128.13 |
| EV to Operating Cash Flow | 12.65 | 11.94 | 10.12 | 12.39 | 38.42 |
| Tangible Book Value Per Share | 29.01 | 29.36 | 28.08 | 30.51 | 31.61 |
| Shareholders’ Equity Per Share | 29.02 | 29.37 | 28.11 | 30.54 | 31.65 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.30 | 0.21 | 0.35 | 0.21 | 0.22 |
| Revenue Per Share | 52.41 | 49.26 | 50.27 | 61.49 | 65.13 |
| Net Income Per Share | 1.53 | 2.52 | 1.75 | 4.08 | 4.82 |
| Tax Burden | 0.70 | 0.79 | 0.65 | 0.79 | 0.78 |
| Interest Burden | 0.94 | 0.90 | 0.89 | 0.95 | 0.96 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| SG&A to Revenue | 0.07 | 0.07 | 0.08 | 0.06 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.80 | 1.44 | 4.45 | 1.08 | 0.50 |
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