Shining Building Business Co. Ltd.(TW:5531)
NT$6.17+0.17 (+2.83%)
TW:5531
Shining Building Business Co. Ltd. financials statements
NT$6.17
At close:+0.17 (+2.83%)
Shining Building Business Co. Ltd. (5531) Ratios
Shining Building Business Co. Ltd. Ratios
TW:5531's free cash flow for Q2 2026 was NT$-84.31M. For the 2026 fiscal year, TW:5531's free cash flow was decreased by NT$-459.00K and operating cash flow was NT$-83.86M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.00 | 1.03 | 1.19 | 1.29 | 1.97 |
| Quick Ratio | 0.15 | 0.17 | 0.15 | 0.27 | 0.30 |
| Cash Ratio | 0.02 | 0.03 | 0.02 | 0.03 | 0.12 |
| Solvency Ratio | 0.01 | 0.01 | 0.01 | -0.04 | -0.01 |
| Operating Cash Flow Ratio | -0.03 | 0.08 | -0.04 | -0.08 | -0.33 |
| Short-Term Operating Cash Flow Coverage | -0.06 | 0.16 | -0.08 | -0.16 | -0.77 |
| Net Current Asset Value | NT$ -12.81B | NT$ -11.13B | NT$ -9.18B | NT$ -4.51B | NT$ -6.00B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.50 | 0.47 | 0.51 | 0.49 | 0.52 |
| Debt-to-Equity Ratio | 2.28 | 1.94 | 2.06 | 1.87 | 1.70 |
| Debt-to-Capital Ratio | 0.69 | 0.66 | 0.67 | 0.65 | 0.63 |
| Long-Term Debt-to-Capital Ratio | 0.56 | 0.50 | 0.53 | 0.48 | 0.57 |
| Financial Leverage Ratio | 4.53 | 4.17 | 4.05 | 3.84 | 3.28 |
| Debt Service Coverage Ratio | -0.02 | 0.11 | 0.11 | -0.04 | 0.12 |
| Interest Coverage Ratio | -0.99 | 0.07 | -0.35 | -1.94 | -0.18 |
| Debt to Market Cap | 1.83 | 2.00 | 1.91 | 2.14 | 1.69 |
| Interest Debt Per Share | 17.27 | 21.49 | 22.17 | 20.61 | 19.36 |
| Net Debt to EBITDA | -101.43 | 18.30 | 21.06 | -30.30 | 37.64 |
| Profitability Margins | |||||
| Gross Profit Margin | 22.60% | 29.74% | 26.35% | 26.70% | 27.62% |
| EBIT Margin | -71.17% | 11.78% | 10.04% | -92.23% | -4.38% |
| EBITDA Margin | -20.12% | 25.79% | 25.73% | -47.24% | 13.10% |
| Operating Profit Margin | -71.17% | 1.63% | -7.41% | -92.28% | -3.77% |
| Pretax Profit Margin | -42.74% | -11.18% | -11.06% | -139.68% | -24.85% |
| Net Profit Margin | -25.69% | -2.79% | -5.17% | -122.97% | -22.34% |
| Continuous Operations Profit Margin | -41.83% | -9.30% | -10.22% | -122.97% | -24.27% |
| Net Income Per EBT | 60.11% | 25.00% | 46.72% | 88.04% | 89.88% |
| EBT Per EBIT | 60.05% | -684.14% | 149.31% | 151.36% | 659.66% |
| Return on Assets (ROA) | -0.62% | -0.27% | -0.48% | -4.08% | -2.20% |
| Return on Equity (ROE) | -2.80% | -1.11% | -1.93% | -15.67% | -7.23% |
| Return on Capital Employed (ROCE) | -3.33% | 0.30% | -1.21% | -5.83% | -0.50% |
| Return on Invested Capital (ROIC) | -2.28% | 0.17% | -0.81% | -3.50% | -0.39% |
| Return on Tangible Assets | -0.62% | -0.27% | -0.48% | -4.08% | -2.20% |
| Earnings Yield | -2.26% | -1.15% | -1.88% | -17.94% | -7.22% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.68 | 2.32 | 2.77 | 2.34 | 5.53 |
| Payables Turnover | 0.20 | 0.61 | 0.63 | 0.20 | 1.23 |
| Inventory Turnover | 0.05 | 0.16 | 0.15 | 0.05 | 0.17 |
| Fixed Asset Turnover | 0.10 | 0.38 | 0.35 | 0.11 | 0.29 |
| Asset Turnover | 0.02 | 0.10 | 0.09 | 0.03 | 0.10 |
| Working Capital Turnover Ratio | 3.62 | 2.04 | 0.83 | 0.19 | 0.45 |
| Cash Conversion Cycle | 6782.45 | 1819.80 | 1992.12 | 5616.03 | 1955.11 |
| Days of Sales Outstanding | 534.08 | 157.27 | 131.68 | 156.20 | 66.01 |
| Days of Inventory Outstanding | 8110.22 | 2256.93 | 2441.97 | 7277.20 | 2184.89 |
| Days of Payables Outstanding | 1861.85 | 594.40 | 581.53 | 1817.36 | 295.79 |
| Operating Cycle | 8644.30 | 2414.20 | 2573.65 | 7433.40 | 2250.91 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.43 | 1.61 | -0.73 | -1.64 | -3.02 |
| Free Cash Flow Per Share | -0.45 | 1.60 | -0.75 | -1.66 | -3.22 |
| Dividend Paid and CapEx Coverage Ratio | -34.42 | 113.27 | -32.64 | -65.81 | -15.00 |
| Capital Expenditure Coverage Ratio | -34.42 | 113.27 | -32.64 | -65.81 | -15.00 |
| Operating Cash Flow Coverage Ratio | -0.03 | 0.08 | -0.03 | -0.08 | -0.16 |
| Operating Cash Flow to Sales Ratio | -0.54 | 0.38 | -0.19 | -1.20 | -0.85 |
| Free Cash Flow Yield | -4.89% | 15.61% | -7.06% | -17.81% | -29.25% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -32.50 | -85.42 | -53.25 | -5.59 | -13.92 |
| Price-to-Sales (P/S) Ratio | 11.38 | 2.44 | 2.75 | 6.86 | 3.10 |
| Price-to-Book (P/B) Ratio | 1.24 | 0.97 | 1.03 | 0.87 | 1.00 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -20.44 | 6.41 | -14.17 | -5.61 | -3.42 |
| Price-to-Operating Cash Flow Ratio | -21.03 | 6.35 | -14.60 | -5.70 | -3.65 |
| Price-to-Earnings Growth (PEG) Ratio | -0.24 | 2.14 | 0.60 | -0.05 | 0.02 |
| Enterprise Value Multiple | -157.97 | 27.76 | 31.75 | -44.81 | 61.27 |
| Enterprise Value | 34.10B | 29.41B | 30.87B | 28.16B | 27.88B |
| EV to EBITDA | -157.97 | 27.76 | 31.75 | -44.81 | 61.27 |
| EV to Sales | 31.79 | 7.16 | 8.17 | 21.17 | 8.03 |
| EV to Free Cash Flow | -57.10 | 18.80 | -42.08 | -17.34 | -8.86 |
| EV to Operating Cash Flow | -58.75 | 18.63 | -43.37 | -17.60 | -9.45 |
| Tangible Book Value Per Share | 7.50 | 10.78 | 10.78 | 11.21 | 11.74 |
| Shareholders’ Equity Per Share | 7.34 | 10.57 | 10.38 | 10.68 | 10.98 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.02 | 0.17 | 0.08 | 0.12 | 0.10 |
| Revenue Per Share | 0.80 | 4.20 | 3.87 | 1.36 | 3.55 |
| Net Income Per Share | -0.21 | -0.12 | -0.20 | -1.67 | -0.79 |
| Tax Burden | 0.60 | 0.25 | 0.47 | 0.88 | 0.90 |
| Interest Burden | 0.60 | -0.95 | -1.10 | 1.51 | 5.67 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.93 | 0.28 | 0.34 | 0.98 | 0.39 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.11 | -3.44 | 3.65 | 0.86 | 3.42 |
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