Cheng Fwa Industrial Co., Ltd.(TW:5426)
NT$28.05+1.20 (+4.47%)
TW:5426
Cheng Fwa Industrial Co., Ltd. financials statements
NT$28.05
At close:+1.20 (+4.47%)
Cheng Fwa Industrial Co., Ltd. (5426) Ratios
Cheng Fwa Industrial Co., Ltd. Ratios
TW:5426's free cash flow for Q2 2026 was NT$-38.61M. For the 2026 fiscal year, TW:5426's free cash flow was decreased by NT$-84.52M and operating cash flow was NT$45.91M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.41 | 3.26 | 3.37 | 2.28 | 1.66 |
| Quick Ratio | 2.09 | 2.88 | 2.93 | 1.85 | 1.32 |
| Cash Ratio | 1.11 | 1.22 | 1.19 | 0.89 | 0.48 |
| Solvency Ratio | 0.16 | 0.30 | 0.13 | 0.25 | -0.00 |
| Operating Cash Flow Ratio | 0.24 | 0.12 | 0.77 | 0.29 | -0.12 |
| Short-Term Operating Cash Flow Coverage | 0.86 | 11.44 | 101.37 | 1.05 | -0.22 |
| Net Current Asset Value | NT$ 796.29M | NT$ 962.24M | NT$ 751.97M | NT$ 747.05M | NT$ 529.21M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.06 | 0.00 | 0.00 | 0.07 | 0.18 |
| Debt-to-Equity Ratio | 0.09 | 0.00 | 0.00 | 0.10 | 0.29 |
| Debt-to-Capital Ratio | 0.08 | 0.00 | 0.00 | 0.09 | 0.23 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.43 | 1.33 | 1.30 | 1.45 | 1.66 |
| Debt Service Coverage Ratio | 0.60 | 41.33 | 17.57 | 1.15 | -0.01 |
| Interest Coverage Ratio | 47.16 | 4906.00 | -11.35 | 30.33 | -24.78 |
| Debt to Market Cap | 0.07 | 0.00 | 0.00 | 0.11 | 0.31 |
| Interest Debt Per Share | 1.45 | 0.04 | 0.04 | 1.45 | 3.90 |
| Net Debt to EBITDA | -3.86 | -2.39 | -4.33 | -1.42 | -1.69 |
| Profitability Margins | |||||
| Gross Profit Margin | 19.18% | 18.15% | 15.56% | 17.36% | 9.36% |
| EBIT Margin | 4.31% | 12.34% | 2.63% | 11.97% | -6.70% |
| EBITDA Margin | 8.89% | 17.66% | 7.87% | 15.38% | -1.41% |
| Operating Profit Margin | 4.31% | 1.63% | -1.36% | 5.22% | -6.10% |
| Pretax Profit Margin | 6.02% | 12.34% | 2.51% | 11.80% | -6.94% |
| Net Profit Margin | 4.22% | 9.46% | 0.53% | 7.89% | -5.33% |
| Continuous Operations Profit Margin | 4.20% | 9.49% | 0.58% | 7.97% | -6.04% |
| Net Income Per EBT | 70.20% | 76.61% | 21.08% | 66.88% | 76.75% |
| EBT Per EBIT | 139.69% | 756.04% | -185.13% | 226.08% | 113.90% |
| Return on Assets (ROA) | 2.31% | 4.69% | 0.28% | 5.36% | -2.82% |
| Return on Equity (ROE) | 3.30% | 6.25% | 0.36% | 7.79% | -4.67% |
| Return on Capital Employed (ROCE) | 3.04% | 0.98% | -0.84% | 4.69% | -4.88% |
| Return on Invested Capital (ROIC) | 1.96% | 0.75% | -0.19% | 2.91% | -3.35% |
| Return on Tangible Assets | 2.32% | 4.74% | 0.28% | 5.41% | -2.84% |
| Earnings Yield | 2.65% | 3.20% | 0.18% | 8.57% | -4.99% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.19 | 2.52 | 3.41 | 3.22 | 3.28 |
| Payables Turnover | 3.85 | 3.44 | 5.07 | 4.67 | 3.95 |
| Inventory Turnover | 6.13 | 6.09 | 6.69 | 5.44 | 4.06 |
| Fixed Asset Turnover | 1.52 | 1.49 | 1.36 | 1.92 | 1.50 |
| Asset Turnover | 0.55 | 0.50 | 0.52 | 0.68 | 0.53 |
| Working Capital Turnover Ratio | 1.59 | 1.40 | 1.47 | 2.50 | 2.27 |
| Cash Conversion Cycle | 79.24 | 98.64 | 89.79 | 102.23 | 108.70 |
| Days of Sales Outstanding | 114.47 | 144.87 | 107.16 | 113.29 | 111.23 |
| Days of Inventory Outstanding | 59.54 | 59.98 | 54.59 | 67.06 | 89.94 |
| Days of Payables Outstanding | 94.77 | 106.21 | 71.96 | 78.12 | 92.47 |
| Operating Cycle | 174.01 | 204.85 | 161.75 | 180.35 | 201.17 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.24 | 0.43 | 2.17 | 1.50 | -0.86 |
| Free Cash Flow Per Share | -0.32 | -0.08 | 1.98 | 1.30 | -1.16 |
| Dividend Paid and CapEx Coverage Ratio | 0.60 | 0.84 | 5.55 | 7.68 | -2.84 |
| Capital Expenditure Coverage Ratio | 0.79 | 0.84 | 11.37 | 7.68 | -2.84 |
| Operating Cash Flow Coverage Ratio | 0.86 | 11.44 | 92.16 | 1.05 | -0.22 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.04 | 0.22 | 0.10 | -0.07 |
| Free Cash Flow Yield | -1.63% | -0.27% | 7.00% | 9.82% | -9.38% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 37.88 | 31.36 | 545.28 | 11.73 | -19.92 |
| Price-to-Sales (P/S) Ratio | 1.59 | 2.95 | 2.89 | 0.92 | 1.07 |
| Price-to-Book (P/B) Ratio | 1.24 | 1.95 | 1.97 | 0.91 | 0.94 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -61.31 | -366.77 | 14.29 | 10.18 | -10.66 |
| Price-to-Operating Cash Flow Ratio | 15.93 | 72.15 | 13.03 | 8.86 | -14.42 |
| Price-to-Earnings Growth (PEG) Ratio | -0.80 | 0.02 | -5.72 | -0.04 | -0.14 |
| Enterprise Value Multiple | 14.05 | 14.34 | 32.37 | 4.57 | -77.48 |
| Enterprise Value | 2.20B | 3.80B | 3.59B | 1.45B | 1.82B |
| EV to EBITDA | 14.05 | 14.34 | 32.37 | 4.57 | -77.48 |
| EV to Sales | 1.25 | 2.53 | 2.55 | 0.70 | 1.09 |
| EV to Free Cash Flow | -48.08 | -314.33 | 12.60 | 7.77 | -10.90 |
| EV to Operating Cash Flow | 12.50 | 61.83 | 11.49 | 6.76 | -14.74 |
| Tangible Book Value Per Share | 15.79 | 15.72 | 14.20 | 14.43 | 13.07 |
| Shareholders’ Equity Per Share | 15.84 | 15.90 | 14.34 | 14.56 | 13.20 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.30 | 0.23 | 0.77 | 0.32 | 0.13 |
| Revenue Per Share | 12.37 | 10.51 | 9.79 | 14.38 | 11.57 |
| Net Income Per Share | 0.52 | 0.99 | 0.05 | 1.13 | -0.62 |
| Tax Burden | 0.70 | 0.77 | 0.21 | 0.67 | 0.77 |
| Interest Burden | 1.40 | 1.00 | 0.95 | 0.99 | 1.04 |
| Research & Development to Revenue | 0.02 | 0.03 | 0.03 | 0.02 | 0.02 |
| SG&A to Revenue | 0.13 | 0.14 | 0.14 | 0.10 | 0.12 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.37 | 0.33 | 41.87 | 0.88 | 1.39 |
Currency in TWD
