Sheng Yi Development Co.,Ltd(TW:5455)
NT$29.90+0.00 (+2.22%)
TW:5455
Sheng Yi Development Co.,Ltd financials statements
NT$29.90
At close:+0.00 (+2.22%)
Sheng Yi Development Co.,Ltd (5455) Ratios
Sheng Yi Development Co.,Ltd Ratios
TW:5455's free cash flow for Q2 2026 was NT$-384.59M. For the 2026 fiscal year, TW:5455's free cash flow was decreased by NT$-112.00K and operating cash flow was NT$-384.48M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.46 | 1.33 | 1.15 | 1.19 | 1.28 |
| Quick Ratio | 0.10 | 0.26 | 0.23 | 0.16 | 0.25 |
| Cash Ratio | 0.00 | 0.14 | 0.07 | 0.03 | 0.06 |
| Solvency Ratio | 0.08 | 0.12 | 0.04 | 0.02 | -0.00 |
| Operating Cash Flow Ratio | -0.18 | -0.03 | 0.16 | -0.40 | -0.59 |
| Short-Term Operating Cash Flow Coverage | -0.29 | -0.06 | 0.52 | -0.59 | -1.30 |
| Net Current Asset Value | NT$ 1.27B | NT$ 1.07B | NT$ 702.79M | NT$ 535.93M | NT$ 477.50M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.41 | 0.38 | 0.26 | 0.55 | 0.34 |
| Debt-to-Equity Ratio | 1.23 | 1.44 | 1.83 | 3.18 | 1.43 |
| Debt-to-Capital Ratio | 0.55 | 0.59 | 0.65 | 0.76 | 0.59 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.99 | 3.84 | 7.14 | 5.75 | 4.15 |
| Debt Service Coverage Ratio | 0.14 | 0.24 | 0.13 | 0.03 | -0.00 |
| Interest Coverage Ratio | 60.00 | 30.88 | 10.08 | 16.35 | -1.08 |
| Debt to Market Cap | 0.85 | 0.43 | 0.60 | 1.03 | 0.41 |
| Interest Debt Per Share | 24.80 | 25.59 | 21.73 | 28.92 | 11.89 |
| Net Debt to EBITDA | 5.53 | 2.70 | 5.79 | 27.88 | -274.40 |
| Profitability Margins | |||||
| Gross Profit Margin | 20.97% | 18.01% | 18.53% | 18.76% | 28.90% |
| EBIT Margin | 14.99% | 12.14% | 11.40% | 10.61% | -5.03% |
| EBITDA Margin | 15.03% | 12.16% | 11.44% | 10.73% | -3.90% |
| Operating Profit Margin | 14.74% | 12.05% | 11.28% | 10.61% | -5.03% |
| Pretax Profit Margin | 14.75% | 11.75% | 10.28% | 9.96% | -9.69% |
| Net Profit Margin | 11.08% | 10.54% | 10.28% | 9.96% | -9.69% |
| Continuous Operations Profit Margin | 11.08% | 10.54% | 10.28% | 9.96% | -9.69% |
| Net Income Per EBT | 75.15% | 89.72% | 100.00% | 100.00% | 100.00% |
| EBT Per EBIT | 100.02% | 97.56% | 91.15% | 93.88% | 192.55% |
| Return on Assets (ROA) | 5.49% | 8.64% | 3.04% | 1.75% | -0.27% |
| Return on Equity (ROE) | 16.41% | 33.17% | 21.68% | 10.05% | -1.12% |
| Return on Capital Employed (ROCE) | 21.82% | 37.87% | 23.74% | 10.68% | -0.58% |
| Return on Invested Capital (ROIC) | 7.34% | 13.92% | 8.40% | 2.56% | -0.24% |
| Return on Tangible Assets | 5.49% | 8.64% | 3.04% | 1.75% | -0.27% |
| Earnings Yield | 11.24% | 9.87% | 7.10% | 3.26% | -0.32% |
| Efficiency Ratios | |||||
| Receivables Turnover | 10816.37 | 6247.55 | 5.78 | 886.86 | 14.25 |
| Payables Turnover | 5.65 | 5.98 | 2.86 | 4.51 | 0.42 |
| Inventory Turnover | 0.43 | 0.85 | 0.30 | 0.17 | 0.03 |
| Fixed Asset Turnover | 1700.74 | 4440.66 | 1328.22 | 370.30 | 623.08 |
| Asset Turnover | 0.50 | 0.82 | 0.30 | 0.18 | 0.03 |
| Working Capital Turnover Ratio | 1.75 | 4.08 | 2.60 | 1.18 | 0.13 |
| Cash Conversion Cycle | 779.24 | 366.95 | 1132.68 | 2091.92 | 13555.33 |
| Days of Sales Outstanding | 0.03 | 0.06 | 63.11 | 0.41 | 25.61 |
| Days of Inventory Outstanding | 843.77 | 427.94 | 1197.15 | 2172.53 | 14405.34 |
| Days of Payables Outstanding | 64.57 | 61.04 | 127.58 | 81.02 | 875.62 |
| Operating Cycle | 843.81 | 428.00 | 1260.26 | 2172.94 | 14430.95 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -7.15 | -1.61 | 11.14 | -17.12 | -15.40 |
| Free Cash Flow Per Share | -7.16 | -1.61 | 11.14 | -17.12 | -15.40 |
| Dividend Paid and CapEx Coverage Ratio | -616.18 | 0.00 | 0.00 | 0.00 | -10291.84 |
| Capital Expenditure Coverage Ratio | -616.18 | 0.00 | 0.00 | 0.00 | -10291.84 |
| Operating Cash Flow Coverage Ratio | -0.29 | -0.06 | 0.52 | -0.59 | -1.30 |
| Operating Cash Flow to Sales Ratio | -0.24 | -0.03 | 0.45 | -1.87 | -16.03 |
| Free Cash Flow Yield | -24.50% | -2.73% | 31.17% | -61.25% | -53.01% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 8.89 | 10.10 | 14.07 | 30.71 | -312.03 |
| Price-to-Sales (P/S) Ratio | 0.99 | 1.07 | 1.45 | 3.05 | 30.24 |
| Price-to-Book (P/B) Ratio | 1.46 | 3.36 | 3.05 | 3.08 | 3.50 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -4.08 | -36.60 | 3.21 | -1.63 | -1.89 |
| Price-to-Operating Cash Flow Ratio | -4.09 | -36.60 | 3.21 | -1.63 | -1.89 |
| Price-to-Earnings Growth (PEG) Ratio | -0.20 | 0.08 | 0.08 | -0.03 | 5.61 |
| Enterprise Value Multiple | 12.09 | 11.49 | 18.43 | 56.34 | -1048.85 |
| Enterprise Value | 3.72B | 5.06B | 3.41B | 3.62B | 2.58B |
| EV to EBITDA | 12.09 | 11.49 | 18.43 | 56.34 | -1048.85 |
| EV to Sales | 1.82 | 1.40 | 2.11 | 6.04 | 40.95 |
| EV to Free Cash Flow | -7.53 | -47.85 | 4.68 | -3.23 | -2.55 |
| EV to Operating Cash Flow | -7.54 | -47.85 | 4.68 | -3.23 | -2.56 |
| Tangible Book Value Per Share | 20.03 | 17.58 | 11.72 | 9.07 | 8.29 |
| Shareholders’ Equity Per Share | 20.03 | 17.58 | 11.72 | 9.07 | 8.29 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.25 | 0.10 | 0.00 | 0.00 | 0.00 |
| Revenue Per Share | 29.67 | 55.32 | 24.71 | 9.15 | 0.96 |
| Net Income Per Share | 3.29 | 5.83 | 2.54 | 0.91 | -0.09 |
| Tax Burden | 0.75 | 0.90 | 1.00 | 1.00 | 1.00 |
| Interest Burden | 0.98 | 0.97 | 0.90 | 0.94 | 1.93 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.06 | 0.06 | 0.07 | 0.09 | 0.45 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.64 | -0.25 | 4.39 | -18.77 | 165.45 |
Currency in TWD
