Kung Sing Engineering Corporation(TW:5521)
NT$11.20+0.05 (+0.45%)
TW:5521
Kung Sing Engineering Corporation financials statements
NT$11.20
At close:+0.05 (+0.45%)
Kung Sing Engineering Corporation (5521) Ratios
Kung Sing Engineering Corporation Ratios
TW:5521's free cash flow for Q2 2026 was NT$297.46M. For the 2026 fiscal year, TW:5521's free cash flow was decreased by NT$-6.79M and operating cash flow was NT$304.25M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.60 | 1.71 | 2.44 | 3.51 | 3.13 |
| Quick Ratio | 1.47 | 1.65 | 2.12 | 3.29 | 2.94 |
| Cash Ratio | 1.12 | 0.29 | 0.46 | 1.02 | 0.75 |
| Solvency Ratio | 0.04 | 0.02 | 0.04 | 0.02 | 0.03 |
| Operating Cash Flow Ratio | 0.33 | 0.43 | 0.04 | -0.12 | -0.07 |
| Short-Term Operating Cash Flow Coverage | 2.17 | 1.81 | 0.13 | -0.30 | -0.25 |
| Net Current Asset Value | NT$ 4.66B | NT$ 4.40B | NT$ 4.38B | NT$ 4.41B | NT$ 4.43B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.10 | 0.15 | 0.14 | 0.12 | 0.10 |
| Debt-to-Equity Ratio | 0.25 | 0.33 | 0.22 | 0.16 | 0.15 |
| Debt-to-Capital Ratio | 0.20 | 0.25 | 0.18 | 0.14 | 0.13 |
| Long-Term Debt-to-Capital Ratio | 0.01 | 0.02 | 0.01 | 0.01 | 0.02 |
| Financial Leverage Ratio | 2.46 | 2.25 | 1.62 | 1.39 | 1.48 |
| Debt Service Coverage Ratio | 0.26 | 0.09 | 0.13 | 0.10 | 0.21 |
| Interest Coverage Ratio | 9.58 | -2.73 | 2.72 | 7.99 | 22.34 |
| Debt to Market Cap | 0.11 | 0.32 | 0.15 | 0.24 | 0.18 |
| Interest Debt Per Share | 2.95 | 3.64 | 2.51 | 1.75 | 1.61 |
| Net Debt to EBITDA | -21.51 | -0.92 | -1.97 | -8.50 | -4.91 |
| Profitability Margins | |||||
| Gross Profit Margin | 6.72% | 4.33% | 5.94% | 4.75% | 8.54% |
| EBIT Margin | 2.74% | 0.67% | 1.62% | 1.47% | 2.35% |
| EBITDA Margin | 3.89% | 2.26% | 2.63% | 2.62% | 4.97% |
| Operating Profit Margin | 2.74% | -1.03% | 0.84% | 1.78% | 4.06% |
| Pretax Profit Margin | 3.02% | 0.29% | 1.32% | 1.25% | 2.17% |
| Net Profit Margin | 2.81% | 0.14% | 1.26% | 0.23% | 0.98% |
| Continuous Operations Profit Margin | 2.81% | 0.14% | 1.26% | 0.23% | 0.95% |
| Net Income Per EBT | 93.10% | 46.50% | 95.75% | 18.62% | 44.95% |
| EBT Per EBIT | 110.08% | -28.44% | 157.34% | 70.24% | 53.43% |
| Return on Assets (ROA) | 1.84% | 0.08% | 0.77% | 0.15% | 0.45% |
| Return on Equity (ROE) | 4.51% | 0.18% | 1.25% | 0.20% | 0.67% |
| Return on Capital Employed (ROCE) | 4.27% | -1.31% | 0.80% | 1.50% | 2.62% |
| Return on Invested Capital (ROIC) | 3.27% | -0.47% | 0.64% | 0.25% | 1.03% |
| Return on Tangible Assets | 1.84% | 0.08% | 0.77% | 0.15% | 0.45% |
| Earnings Yield | 2.23% | 0.19% | 0.92% | 0.32% | 0.84% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.69 | 2.28 | 2.18 | 2.76 | 1.89 |
| Payables Turnover | 5.46 | 5.46 | 5.89 | 8.90 | 5.21 |
| Inventory Turnover | 7.70 | 19.02 | 5.05 | 10.55 | 7.90 |
| Fixed Asset Turnover | 14.34 | 11.15 | 8.65 | 9.54 | 7.41 |
| Asset Turnover | 0.65 | 0.59 | 0.61 | 0.63 | 0.46 |
| Working Capital Turnover Ratio | 1.92 | 1.55 | 1.17 | 0.99 | 0.76 |
| Cash Conversion Cycle | 79.56 | 112.30 | 177.64 | 125.69 | 168.82 |
| Days of Sales Outstanding | 98.99 | 159.91 | 167.36 | 132.09 | 192.71 |
| Days of Inventory Outstanding | 47.38 | 19.19 | 72.21 | 34.61 | 46.21 |
| Days of Payables Outstanding | 66.82 | 66.79 | 61.93 | 41.01 | 70.10 |
| Operating Cycle | 146.38 | 179.09 | 239.57 | 166.70 | 238.93 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 5.49 | 5.71 | 0.28 | -0.45 | -0.33 |
| Free Cash Flow Per Share | 5.40 | 5.61 | 0.11 | -0.55 | -0.39 |
| Dividend Paid and CapEx Coverage Ratio | 57.01 | 65.60 | 1.71 | -4.55 | -1.92 |
| Capital Expenditure Coverage Ratio | 57.01 | 65.60 | 1.71 | -4.55 | -6.10 |
| Operating Cash Flow Coverage Ratio | 1.90 | 1.59 | 0.11 | -0.26 | -0.21 |
| Operating Cash Flow to Sales Ratio | 0.30 | 0.40 | 0.02 | -0.05 | -0.05 |
| Free Cash Flow Yield | 23.11% | 53.98% | 0.71% | -8.19% | -4.52% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 44.90 | 527.92 | 109.29 | 308.22 | 119.58 |
| Price-to-Sales (P/S) Ratio | 1.26 | 0.72 | 1.38 | 0.72 | 1.17 |
| Price-to-Book (P/B) Ratio | 2.03 | 0.95 | 1.36 | 0.63 | 0.80 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.33 | 1.85 | 140.19 | -12.21 | -22.11 |
| Price-to-Operating Cash Flow Ratio | 4.25 | 1.82 | 55.52 | -14.89 | -25.73 |
| Price-to-Earnings Growth (PEG) Ratio | 0.02 | -6.14 | 0.20 | -4.44 | -1.24 |
| Enterprise Value Multiple | 10.90 | 30.96 | 50.42 | 18.95 | 18.56 |
| Enterprise Value | 3.83B | 4.97B | 7.08B | 2.29B | 3.33B |
| EV to EBITDA | 10.90 | 30.96 | 50.42 | 18.95 | 18.56 |
| EV to Sales | 0.42 | 0.70 | 1.32 | 0.50 | 0.92 |
| EV to Free Cash Flow | 1.46 | 1.80 | 134.92 | -8.43 | -17.49 |
| EV to Operating Cash Flow | 1.43 | 1.77 | 53.43 | -10.28 | -20.35 |
| Tangible Book Value Per Share | 11.51 | 10.91 | 11.22 | 10.72 | 10.73 |
| Shareholders’ Equity Per Share | 11.53 | 10.92 | 11.23 | 10.73 | 10.73 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.07 | 0.54 | 0.04 | 0.81 | 0.56 |
| Revenue Per Share | 18.51 | 14.42 | 11.12 | 9.40 | 7.33 |
| Net Income Per Share | 0.52 | 0.02 | 0.14 | 0.02 | 0.07 |
| Tax Burden | 0.93 | 0.46 | 0.96 | 0.19 | 0.45 |
| Interest Burden | 1.10 | 0.44 | 0.81 | 0.85 | 0.92 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.03 | 0.04 | 0.04 | 0.04 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 10.56 | 135.01 | 1.97 | -3.86 | -2.09 |
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