Fong Chien Construction Co., Ltd.(TW:5523)
NT$30.15+0.05 (+1.01%)
TW:5523
Fong Chien Construction Co., Ltd. financials statements
NT$30.15
At close:+0.05 (+1.01%)
Fong Chien Construction Co., Ltd. (5523) Ratios
Fong Chien Construction Co., Ltd. Ratios
TW:5523's free cash flow for Q2 2026 was NT$-273.24M. For the 2026 fiscal year, TW:5523's free cash flow was increased by NT$0.00 and operating cash flow was NT$-273.24M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.06 | 2.52 | 4.97 | 2.54 | 2.00 |
| Quick Ratio | 0.13 | 0.56 | 1.29 | 0.25 | 0.65 |
| Cash Ratio | 0.02 | 0.32 | 1.01 | 0.12 | 0.50 |
| Solvency Ratio | -0.00 | 0.05 | 0.35 | 0.14 | 0.32 |
| Operating Cash Flow Ratio | -0.45 | -0.03 | 2.31 | -0.65 | 0.62 |
| Short-Term Operating Cash Flow Coverage | -0.58 | -0.05 | 3.72 | -1.24 | 1.31 |
| Net Current Asset Value | NT$ 2.51B | NT$ 2.70B | NT$ 2.83B | NT$ 2.68B | NT$ 2.18B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.36 | 0.29 | 0.27 | 0.36 | 0.28 |
| Debt-to-Equity Ratio | 0.65 | 0.46 | 0.42 | 0.79 | 0.60 |
| Debt-to-Capital Ratio | 0.39 | 0.32 | 0.29 | 0.44 | 0.38 |
| Long-Term Debt-to-Capital Ratio | 0.01 | 0.01 | 0.19 | 0.26 | 0.12 |
| Financial Leverage Ratio | 1.83 | 1.61 | 1.53 | 2.20 | 2.11 |
| Debt Service Coverage Ratio | -0.01 | 0.06 | 1.03 | 0.38 | 0.83 |
| Interest Coverage Ratio | -1258.53 | 277.59 | 55.54 | 27581.78 | 185.89 |
| Debt to Market Cap | 0.40 | 0.32 | 0.31 | 0.58 | 0.35 |
| Interest Debt Per Share | 12.27 | 9.02 | 8.58 | 14.35 | 10.24 |
| Net Debt to EBITDA | -121.76 | 6.66 | 0.69 | 3.89 | 0.28 |
| Profitability Margins | |||||
| Gross Profit Margin | 75.57% | 28.48% | 22.64% | 30.23% | 28.62% |
| EBIT Margin | -331.73% | 23.61% | 17.56% | 8.00% | 22.58% |
| EBITDA Margin | -290.61% | 24.03% | 17.64% | 229.13% | 34.52% |
| Operating Profit Margin | -455.64% | 16.78% | 17.35% | 228.32% | 34.36% |
| Pretax Profit Margin | -332.09% | 23.34% | 17.25% | 228.31% | 34.17% |
| Net Profit Margin | -265.05% | 16.52% | 17.36% | 215.98% | 29.91% |
| Continuous Operations Profit Margin | -265.05% | 16.54% | 17.37% | 216.21% | 32.79% |
| Net Income Per EBT | 79.81% | 70.76% | 100.68% | 94.60% | 87.53% |
| EBT Per EBIT | 72.88% | 139.09% | 99.41% | 100.00% | 99.46% |
| Return on Assets (ROA) | -0.26% | 1.74% | 11.95% | 7.59% | 16.49% |
| Return on Equity (ROE) | -0.47% | 2.81% | 18.28% | 16.66% | 34.86% |
| Return on Capital Employed (ROCE) | -0.81% | 2.81% | 14.69% | 13.03% | 35.03% |
| Return on Invested Capital (ROIC) | -0.39% | 1.38% | 12.85% | 9.30% | 23.92% |
| Return on Tangible Assets | -0.26% | 1.74% | 12.00% | 7.59% | 17.48% |
| Earnings Yield | -0.30% | 1.96% | 13.49% | 12.22% | 20.04% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.41 | 371.08 | 139.59 | 3.91 | 69.20 |
| Payables Turnover | 0.01 | 2.88 | 43.09 | 0.47 | 23.50 |
| Inventory Turnover | 0.00 | 0.10 | 0.78 | 0.03 | 0.64 |
| Fixed Asset Turnover | 0.14 | 12.78 | 79.80 | 5.03 | 84.45 |
| Asset Turnover | 0.00 | 0.11 | 0.69 | 0.04 | 0.55 |
| Working Capital Turnover Ratio | 0.00 | 0.16 | 0.92 | 0.07 | 1.18 |
| Cash Conversion Cycle | 1269532.05 | 3374.17 | 464.83 | 12414.60 | 562.43 |
| Days of Sales Outstanding | 82.83 | 0.98 | 2.61 | 93.31 | 5.27 |
| Days of Inventory Outstanding | 1316653.79 | 3499.94 | 470.68 | 13092.41 | 572.68 |
| Days of Payables Outstanding | 47204.58 | 126.75 | 8.47 | 771.12 | 15.53 |
| Operating Cycle | 1316736.63 | 3500.92 | 473.30 | 13185.72 | 577.96 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -7.02 | -0.40 | 13.49 | -9.98 | 10.27 |
| Free Cash Flow Per Share | -7.02 | -0.40 | 13.49 | -10.03 | 10.05 |
| Dividend Paid and CapEx Coverage Ratio | -14.02 | -0.27 | 8.99 | -5.39 | 14.08 |
| Capital Expenditure Coverage Ratio | -13949.08 | 0.00 | 11192.49 | -188.46 | 44.71 |
| Operating Cash Flow Coverage Ratio | -0.57 | -0.04 | 1.59 | -0.70 | 1.01 |
| Operating Cash Flow to Sales Ratio | -207.32 | -0.12 | 0.63 | -7.11 | 0.52 |
| Free Cash Flow Yield | -23.15% | -1.44% | 48.80% | -40.45% | 34.05% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -337.22 | 50.64 | 7.41 | 8.18 | 4.99 |
| Price-to-Sales (P/S) Ratio | 895.81 | 8.42 | 1.29 | 17.68 | 1.49 |
| Price-to-Book (P/B) Ratio | 1.60 | 1.43 | 1.35 | 1.36 | 1.74 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -4.32 | -69.23 | 2.05 | -2.47 | 2.94 |
| Price-to-Operating Cash Flow Ratio | -4.32 | -69.23 | 2.05 | -2.49 | 2.87 |
| Price-to-Earnings Growth (PEG) Ratio | 2.90 | -0.59 | 0.32 | -0.17 | 0.00 |
| Enterprise Value Multiple | -430.01 | 41.70 | 7.99 | 11.61 | 4.61 |
| Enterprise Value | 6.56B | 5.14B | 4.69B | 5.78B | 4.87B |
| EV to EBITDA | -430.01 | 41.70 | 7.99 | 11.61 | 4.61 |
| EV to Sales | 1249.64 | 10.02 | 1.41 | 26.59 | 1.59 |
| EV to Free Cash Flow | -6.03 | -82.40 | 2.24 | -3.72 | 3.13 |
| EV to Operating Cash Flow | -6.03 | -82.40 | 2.24 | -3.74 | 3.06 |
| Tangible Book Value Per Share | 18.91 | 19.54 | 20.36 | 18.26 | 15.00 |
| Shareholders’ Equity Per Share | 18.91 | 19.47 | 20.41 | 18.19 | 16.96 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.29 | -0.01 | 0.05 | 0.04 |
| Revenue Per Share | 0.03 | 3.31 | 21.48 | 1.40 | 19.77 |
| Net Income Per Share | -0.09 | 0.55 | 3.73 | 3.03 | 5.91 |
| Tax Burden | 0.80 | 0.71 | 1.01 | 0.95 | 0.88 |
| Interest Burden | 1.00 | 0.99 | 0.98 | 28.53 | 1.51 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 5.31 | 0.12 | 0.05 | 0.22 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 62.43 | -0.52 | 3.64 | -3.12 | 1.74 |
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