Shihlin Development Co., Ltd.(TW:5324)
NT$12.50+0.20 (+1.63%)
TW:5324
Shihlin Development Co., Ltd. financials statements
NT$12.50
At close:+0.20 (+1.63%)
Shihlin Development Co., Ltd. (5324) Ratios
Shihlin Development Co., Ltd. Ratios
TW:5324's free cash flow for Q2 2026 was NT$-345.16M. For the 2026 fiscal year, TW:5324's free cash flow was decreased by NT$-3.63M and operating cash flow was NT$-341.53M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.43 | 1.79 | 1.54 | 2.07 | 1.65 |
| Quick Ratio | 0.24 | 0.34 | 0.34 | 0.61 | 0.76 |
| Cash Ratio | 0.10 | 0.15 | 0.17 | 0.27 | 0.47 |
| Solvency Ratio | 0.02 | 0.04 | 0.01 | -0.00 | 0.01 |
| Operating Cash Flow Ratio | -0.08 | 0.07 | -0.27 | -0.24 | -0.46 |
| Short-Term Operating Cash Flow Coverage | -0.12 | 0.12 | -0.37 | -0.40 | -0.62 |
| Net Current Asset Value | NT$ 88.16M | NT$ -140.93M | NT$ -382.00M | NT$ -439.64M | NT$ -197.35M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.67 | 0.68 | 0.72 | 0.68 | 0.68 |
| Debt-to-Equity Ratio | 4.68 | 4.32 | 5.19 | 3.97 | 3.40 |
| Debt-to-Capital Ratio | 0.82 | 0.81 | 0.84 | 0.80 | 0.77 |
| Long-Term Debt-to-Capital Ratio | 0.55 | 0.65 | 0.62 | 0.66 | 0.49 |
| Financial Leverage Ratio | 6.93 | 6.37 | 7.16 | 5.84 | 4.96 |
| Debt Service Coverage Ratio | 0.05 | 0.14 | 0.04 | 0.02 | 0.02 |
| Interest Coverage Ratio | 0.85 | 2.93 | -0.70 | -2.36 | -3.43 |
| Debt to Market Cap | 2.41 | 1.95 | 2.31 | 2.45 | 2.91 |
| Interest Debt Per Share | 28.64 | 29.46 | 31.84 | 26.05 | 35.79 |
| Net Debt to EBITDA | 28.70 | 14.16 | 44.49 | 108.14 | 69.30 |
| Profitability Margins | |||||
| Gross Profit Margin | 39.69% | 28.05% | 49.87% | 31.17% | 19.08% |
| EBIT Margin | 5.04% | 9.67% | -4.80% | -30.05% | -19.58% |
| EBITDA Margin | 19.20% | 16.11% | 22.96% | 10.15% | 7.60% |
| Operating Profit Margin | 5.04% | 8.65% | -9.08% | -40.62% | -24.60% |
| Pretax Profit Margin | 0.25% | 6.53% | -18.53% | -49.84% | -20.07% |
| Net Profit Margin | -1.06% | 6.07% | -19.58% | -46.02% | -13.93% |
| Continuous Operations Profit Margin | -0.05% | 6.45% | -18.86% | -50.46% | -20.55% |
| Net Income Per EBT | -426.29% | 92.93% | 105.67% | 92.34% | 69.42% |
| EBT Per EBIT | 4.95% | 75.57% | 204.19% | 122.70% | 81.58% |
| Return on Assets (ROA) | -0.12% | 1.62% | -1.22% | -2.43% | -1.23% |
| Return on Equity (ROE) | -0.82% | 10.31% | -8.73% | -14.21% | -6.12% |
| Return on Capital Employed (ROCE) | 1.39% | 4.24% | -1.20% | -3.41% | -4.04% |
| Return on Invested Capital (ROIC) | -0.14% | 2.69% | -0.65% | -2.49% | -2.42% |
| Return on Tangible Assets | -0.12% | 1.62% | -1.22% | -2.43% | -1.23% |
| Earnings Yield | -0.49% | 5.45% | -4.55% | -10.94% | -6.66% |
| Efficiency Ratios | |||||
| Receivables Turnover | 81.85 | 22.84 | 7.69 | 7.53 | 37.98 |
| Payables Turnover | 1.64 | 3.80 | 0.84 | 0.67 | 2.91 |
| Inventory Turnover | 0.10 | 0.29 | 0.05 | 0.07 | 0.17 |
| Fixed Asset Turnover | 1.09 | 2.21 | 0.47 | 0.31 | 0.47 |
| Asset Turnover | 0.11 | 0.27 | 0.06 | 0.05 | 0.09 |
| Working Capital Turnover Ratio | 0.37 | 0.82 | 0.20 | 0.15 | 0.44 |
| Cash Conversion Cycle | 3612.96 | 1179.56 | 7027.56 | 4936.00 | 1978.06 |
| Days of Sales Outstanding | 4.46 | 15.98 | 47.49 | 48.47 | 9.61 |
| Days of Inventory Outstanding | 3831.17 | 1259.71 | 7416.86 | 5431.74 | 2094.09 |
| Days of Payables Outstanding | 222.67 | 96.13 | 436.79 | 544.22 | 125.64 |
| Operating Cycle | 3835.63 | 1275.69 | 7464.35 | 5480.21 | 2103.70 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -2.09 | 1.47 | -6.23 | -3.32 | -11.04 |
| Free Cash Flow Per Share | -2.13 | 1.41 | -6.31 | -3.35 | -11.10 |
| Dividend Paid and CapEx Coverage Ratio | -54.33 | 23.91 | -77.52 | -111.48 | -207.14 |
| Capital Expenditure Coverage Ratio | -54.33 | 23.91 | -77.52 | -111.48 | -207.14 |
| Operating Cash Flow Coverage Ratio | -0.07 | 0.05 | -0.20 | -0.13 | -0.31 |
| Operating Cash Flow to Sales Ratio | -0.44 | 0.13 | -2.30 | -1.66 | -2.41 |
| Free Cash Flow Yield | -20.74% | 11.03% | -54.17% | -39.91% | -115.83% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -205.00 | 18.21 | -21.98 | -9.13 | -14.97 |
| Price-to-Sales (P/S) Ratio | 2.18 | 1.11 | 4.30 | 4.21 | 2.09 |
| Price-to-Book (P/B) Ratio | 1.69 | 1.89 | 1.92 | 1.30 | 0.92 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -4.82 | 9.07 | -1.85 | -2.51 | -0.86 |
| Price-to-Operating Cash Flow Ratio | -4.91 | 8.69 | -1.87 | -2.53 | -0.87 |
| Price-to-Earnings Growth (PEG) Ratio | 1.91 | -0.08 | 0.52 | -0.21 | 0.02 |
| Enterprise Value Multiple | 40.06 | 21.07 | 63.24 | 149.56 | 96.81 |
| Enterprise Value | 8.91B | 8.80B | 8.85B | 6.87B | 5.42B |
| EV to EBITDA | 40.06 | 21.07 | 63.24 | 149.56 | 96.81 |
| EV to Sales | 7.69 | 3.40 | 14.52 | 15.18 | 7.36 |
| EV to Free Cash Flow | -17.01 | 27.65 | -6.23 | -9.05 | -3.04 |
| EV to Operating Cash Flow | -17.32 | 26.49 | -6.31 | -9.13 | -3.05 |
| Tangible Book Value Per Share | 6.51 | 7.17 | 6.45 | 6.83 | 11.04 |
| Shareholders’ Equity Per Share | 6.06 | 6.74 | 6.07 | 6.47 | 10.43 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 1.20 | 0.01 | -0.02 | -0.01 | -0.02 |
| Revenue Per Share | 4.70 | 11.45 | 2.71 | 2.00 | 4.58 |
| Net Income Per Share | -0.05 | 0.70 | -0.53 | -0.92 | -0.64 |
| Tax Burden | -4.26 | 0.93 | 1.06 | 0.92 | 0.69 |
| Interest Burden | 0.05 | 0.68 | 3.86 | 1.66 | 1.02 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.35 | 0.19 | 0.59 | 0.72 | 0.44 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -177.94 | 1.96 | 11.76 | 3.34 | 12.02 |
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