Gia Tzoong Enterprise Co. Ltd.(TW:5355)
13.30-0.10 (-0.75%)
TW:5355
Gia Tzoong Enterprise Co. Ltd. financials statements
13.30
At close:-0.10 (-0.75%)
Gia Tzoong Enterprise Co. Ltd. (5355) Ratios
Gia Tzoong Enterprise Co. Ltd. Ratios
TW:5355's free cash flow for Q2 2026 was NT$-42.23M. For the 2026 fiscal year, TW:5355's free cash flow was decreased by NT$-3.78M and operating cash flow was NT$-38.45M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.19 | 3.28 | 5.02 | 6.09 | 2.31 |
| Quick Ratio | 2.84 | 2.95 | 4.56 | 5.59 | 2.13 |
| Cash Ratio | 0.99 | 1.01 | 0.98 | 1.82 | 0.96 |
| Solvency Ratio | -0.47 | -0.47 | -0.44 | -0.17 | -0.09 |
| Operating Cash Flow Ratio | -0.77 | -0.18 | -1.25 | -0.03 | -0.21 |
| Short-Term Operating Cash Flow Coverage | -2.76 | -0.54 | -10.84 | -0.29 | -6.29 |
| Net Current Asset Value | NT$ 322.83M | NT$ 487.13M | NT$ 661.63M | NT$ 781.67M | NT$ 842.45M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.15 | 0.06 | 0.03 | 0.04 | 0.04 |
| Debt-to-Equity Ratio | 0.21 | 0.08 | 0.03 | 0.04 | 0.06 |
| Debt-to-Capital Ratio | 0.17 | 0.07 | 0.03 | 0.04 | 0.06 |
| Long-Term Debt-to-Capital Ratio | 0.12 | 0.00 | 0.01 | 0.03 | 0.04 |
| Financial Leverage Ratio | 1.41 | 1.25 | 1.20 | 1.20 | 1.63 |
| Debt Service Coverage Ratio | -2.29 | -1.51 | -4.34 | -1.36 | -1.99 |
| Interest Coverage Ratio | -87.90 | -184.65 | -121.11 | -46.47 | -7.46 |
| Debt to Market Cap | 0.27 | 0.09 | 0.04 | 0.11 | 0.13 |
| Interest Debt Per Share | 2.05 | 0.99 | 0.50 | 0.70 | 1.15 |
| Net Debt to EBITDA | 0.32 | 1.38 | 1.47 | 10.10 | 36.64 |
| Profitability Margins | |||||
| Gross Profit Margin | -15.96% | -19.60% | -12.38% | -13.70% | -4.66% |
| EBIT Margin | -35.60% | -30.95% | -26.77% | -12.77% | -8.15% |
| EBITDA Margin | -27.01% | -22.36% | -18.37% | -5.02% | -2.45% |
| Operating Profit Margin | -35.60% | -39.25% | -30.27% | -12.85% | -8.46% |
| Pretax Profit Margin | -38.87% | -31.16% | -27.02% | -13.05% | -9.29% |
| Net Profit Margin | -40.32% | -31.84% | -27.45% | -15.65% | -16.83% |
| Continuous Operations Profit Margin | -40.32% | -31.84% | -27.38% | -13.92% | -16.16% |
| Net Income Per EBT | 103.75% | 102.18% | 101.61% | 119.92% | 181.23% |
| EBT Per EBIT | 109.17% | 79.40% | 89.27% | 101.57% | 109.75% |
| Return on Assets (ROA) | -17.60% | -13.04% | -10.46% | -5.25% | -5.33% |
| Return on Equity (ROE) | -24.89% | -16.34% | -12.53% | -6.28% | -8.66% |
| Return on Capital Employed (ROCE) | -19.12% | -19.79% | -13.31% | -4.86% | -4.03% |
| Return on Invested Capital (ROIC) | -17.93% | -18.36% | -13.05% | -4.78% | -3.95% |
| Return on Tangible Assets | -17.63% | -13.05% | -10.48% | -5.26% | -5.34% |
| Earnings Yield | -32.97% | -19.72% | -15.87% | -16.08% | -19.62% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.79 | 4.28 | 3.56 | 4.26 | 3.76 |
| Payables Turnover | 8.53 | 9.62 | 8.28 | 8.80 | 7.64 |
| Inventory Turnover | 7.65 | 7.84 | 6.85 | 6.72 | 5.41 |
| Fixed Asset Turnover | 1.37 | 1.32 | 1.29 | 1.21 | 1.56 |
| Asset Turnover | 0.44 | 0.41 | 0.38 | 0.34 | 0.32 |
| Working Capital Turnover Ratio | 0.99 | 0.80 | 0.64 | 0.56 | 0.77 |
| Cash Conversion Cycle | 101.23 | 93.82 | 111.65 | 98.53 | 116.72 |
| Days of Sales Outstanding | 96.32 | 85.22 | 102.48 | 85.72 | 97.03 |
| Days of Inventory Outstanding | 47.72 | 46.55 | 53.27 | 54.29 | 67.50 |
| Days of Payables Outstanding | 42.80 | 37.95 | 44.10 | 41.47 | 47.80 |
| Operating Cycle | 144.03 | 131.77 | 155.75 | 140.01 | 164.53 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -1.98 | -0.50 | -2.82 | -0.07 | -1.93 |
| Free Cash Flow Per Share | -2.15 | -0.73 | -3.11 | -0.50 | -2.77 |
| Dividend Paid and CapEx Coverage Ratio | -11.27 | -2.21 | -9.89 | -0.17 | -2.29 |
| Capital Expenditure Coverage Ratio | -11.27 | -2.21 | -9.89 | -0.17 | -2.29 |
| Operating Cash Flow Coverage Ratio | -0.98 | -0.52 | -5.82 | -0.11 | -1.82 |
| Operating Cash Flow to Sales Ratio | -0.33 | -0.08 | -0.44 | -0.01 | -0.22 |
| Free Cash Flow Yield | -29.55% | -7.29% | -28.02% | -8.11% | -37.50% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -3.03 | -5.09 | -6.31 | -6.25 | -5.13 |
| Price-to-Sales (P/S) Ratio | 1.22 | 1.62 | 1.73 | 0.97 | 0.86 |
| Price-to-Book (P/B) Ratio | 0.76 | 0.83 | 0.79 | 0.39 | 0.44 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -3.38 | -13.71 | -3.57 | -12.33 | -2.67 |
| Price-to-Operating Cash Flow Ratio | -3.68 | -19.92 | -3.93 | -83.65 | -3.83 |
| Price-to-Earnings Growth (PEG) Ratio | -0.14 | -0.42 | -0.08 | 0.20 | 0.01 |
| Enterprise Value Multiple | -4.21 | -5.85 | -7.95 | -9.27 | 1.63 |
| Enterprise Value | 526.05M | 629.79M | 725.00M | 228.52M | -26.68M |
| EV to EBITDA | -4.21 | -5.85 | -7.95 | -9.27 | 1.63 |
| EV to Sales | 1.14 | 1.31 | 1.46 | 0.47 | -0.04 |
| EV to Free Cash Flow | -3.15 | -11.10 | -3.01 | -5.90 | 0.12 |
| EV to Operating Cash Flow | -3.43 | -16.12 | -3.32 | -40.02 | 0.18 |
| Tangible Book Value Per Share | 9.63 | 12.11 | 14.03 | 15.90 | 16.95 |
| Shareholders’ Equity Per Share | 9.65 | 12.12 | 14.06 | 15.79 | 16.72 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.04 | -0.02 | -0.01 | -0.07 | -0.74 |
| Revenue Per Share | 5.96 | 6.22 | 6.41 | 6.34 | 8.60 |
| Net Income Per Share | -2.40 | -1.98 | -1.76 | -0.99 | -1.45 |
| Tax Burden | 1.04 | 1.02 | 1.02 | 1.20 | 1.81 |
| Interest Burden | 1.09 | 1.01 | 1.01 | 1.02 | 1.14 |
| Research & Development to Revenue | 0.04 | 0.03 | 0.03 | 0.03 | 0.02 |
| SG&A to Revenue | 0.17 | 0.16 | 0.15 | 0.15 | 0.12 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.85 | 0.26 | 1.60 | 0.09 | 2.41 |
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