Jioushun Construction Co., Ltd.(TW:5547)
NT$20.05-0.15 (-0.25%)
TW:5547
Jioushun Construction Co., Ltd. financials statements
NT$20.05
At close:-0.15 (-0.25%)
Jioushun Construction Co., Ltd. (5547) Ratios
Jioushun Construction Co., Ltd. Ratios
TW:5547's free cash flow for Q2 2026 was NT$-116.82M. For the 2026 fiscal year, TW:5547's free cash flow was decreased by NT$-7.13M and operating cash flow was NT$-109.68M. 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 | 1.39 | 1.33 | 1.51 | 1.37 |
| Quick Ratio | 1.40 | 1.34 | 1.29 | 1.48 | 1.35 |
| Cash Ratio | 0.55 | 0.34 | 0.21 | 0.44 | 0.40 |
| Solvency Ratio | 0.13 | 0.08 | 0.06 | 0.07 | 0.07 |
| Operating Cash Flow Ratio | 0.15 | 0.24 | -0.06 | 0.04 | 0.25 |
| Short-Term Operating Cash Flow Coverage | 2.49 | 2.31 | -0.49 | 1.51 | 3.84 |
| Net Current Asset Value | NT$ 430.03M | NT$ 411.57M | NT$ 286.71M | NT$ 319.00M | NT$ 252.52M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.05 | 0.07 | 0.08 | 0.07 | 0.09 |
| Debt-to-Equity Ratio | 0.12 | 0.18 | 0.25 | 0.22 | 0.30 |
| Debt-to-Capital Ratio | 0.11 | 0.15 | 0.20 | 0.18 | 0.23 |
| Long-Term Debt-to-Capital Ratio | 0.03 | 0.00 | 0.00 | 0.15 | 0.12 |
| Financial Leverage Ratio | 2.48 | 2.76 | 2.96 | 2.93 | 3.53 |
| Debt Service Coverage Ratio | 2.05 | 0.80 | 0.47 | 2.96 | 1.11 |
| Interest Coverage Ratio | 41.65 | 20.51 | 20.55 | 17.88 | 50.70 |
| Debt to Market Cap | 0.08 | 0.22 | 0.27 | 0.28 | 0.20 |
| Interest Debt Per Share | 2.14 | 3.72 | 3.86 | 4.07 | 4.03 |
| Net Debt to EBITDA | -2.92 | -2.25 | -1.08 | -2.92 | -3.00 |
| Profitability Margins | |||||
| Gross Profit Margin | 12.25% | 9.53% | 7.94% | 8.07% | 8.11% |
| EBIT Margin | 6.50% | 4.41% | 2.87% | 3.59% | 3.80% |
| EBITDA Margin | 6.86% | 4.74% | 3.10% | 3.79% | 4.04% |
| Operating Profit Margin | 6.50% | 4.22% | 2.76% | 3.51% | 3.74% |
| Pretax Profit Margin | 6.65% | 4.20% | 2.74% | 3.39% | 3.73% |
| Net Profit Margin | 5.29% | 3.34% | 2.18% | 2.68% | 2.97% |
| Continuous Operations Profit Margin | 5.29% | 3.34% | 2.18% | 2.68% | 2.97% |
| Net Income Per EBT | 79.60% | 79.59% | 79.50% | 79.15% | 79.59% |
| EBT Per EBIT | 102.25% | 99.54% | 99.46% | 96.62% | 99.66% |
| Return on Assets (ROA) | 7.15% | 4.70% | 3.53% | 4.52% | 4.58% |
| Return on Equity (ROE) | 17.75% | 12.98% | 10.45% | 13.23% | 16.15% |
| Return on Capital Employed (ROCE) | 21.09% | 16.35% | 13.22% | 14.68% | 17.84% |
| Return on Invested Capital (ROIC) | 15.51% | 11.03% | 8.40% | 11.22% | 12.45% |
| Return on Tangible Assets | 7.15% | 4.70% | 3.54% | 4.53% | 4.59% |
| Earnings Yield | 13.13% | 16.02% | 11.08% | 16.95% | 11.15% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.72 | 3.84 | 3.16 | 3.47 | 3.36 |
| Payables Turnover | 2.85 | 3.53 | 3.54 | 5.89 | 5.39 |
| Inventory Turnover | 33.89 | 34.89 | 73.58 | 86.75 | 114.47 |
| Fixed Asset Turnover | 9.30 | 13.37 | 14.03 | 17.86 | 23.48 |
| Asset Turnover | 1.35 | 1.41 | 1.62 | 1.68 | 1.54 |
| Working Capital Turnover Ratio | 5.33 | 6.60 | 6.29 | 6.35 | 6.66 |
| Cash Conversion Cycle | -19.40 | 2.34 | 17.31 | 47.44 | 43.94 |
| Days of Sales Outstanding | 98.08 | 95.16 | 115.42 | 105.18 | 108.50 |
| Days of Inventory Outstanding | 10.77 | 10.46 | 4.96 | 4.21 | 3.19 |
| Days of Payables Outstanding | 128.24 | 103.28 | 103.07 | 61.95 | 67.75 |
| Operating Cycle | 108.85 | 105.62 | 120.38 | 109.39 | 111.69 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.63 | 8.11 | -1.83 | 1.12 | 7.91 |
| Free Cash Flow Per Share | 1.69 | 7.07 | -2.78 | -0.91 | 7.76 |
| Dividend Paid and CapEx Coverage Ratio | 1.37 | 3.64 | -0.72 | 0.36 | 30.16 |
| Capital Expenditure Coverage Ratio | 1.87 | 7.75 | -1.93 | 0.55 | 55.96 |
| Operating Cash Flow Coverage Ratio | 1.77 | 2.28 | -0.49 | 0.29 | 1.99 |
| Operating Cash Flow to Sales Ratio | 0.06 | 0.11 | -0.03 | 0.01 | 0.11 |
| Free Cash Flow Yield | 7.27% | 44.72% | -19.58% | -6.60% | 40.73% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 7.60 | 6.93 | 10.05 | 5.90 | 9.21 |
| Price-to-Sales (P/S) Ratio | 0.40 | 0.21 | 0.20 | 0.16 | 0.27 |
| Price-to-Book (P/B) Ratio | 1.35 | 0.81 | 0.94 | 0.78 | 1.45 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 13.75 | 2.24 | -5.11 | -15.15 | 2.45 |
| Price-to-Operating Cash Flow Ratio | 6.41 | 1.95 | -7.75 | 12.40 | 2.41 |
| Price-to-Earnings Growth (PEG) Ratio | 0.22 | 0.11 | -0.25 | 0.44 | 0.35 |
| Enterprise Value Multiple | 2.96 | 2.15 | 5.27 | 1.25 | 3.58 |
| Enterprise Value | 467.82M | 235.17M | 352.61M | 105.40M | 266.18M |
| EV to EBITDA | 2.96 | 2.15 | 5.27 | 1.25 | 3.58 |
| EV to Sales | 0.20 | 0.10 | 0.16 | 0.05 | 0.14 |
| EV to Free Cash Flow | 6.92 | 1.09 | -4.24 | -4.54 | 1.33 |
| EV to Operating Cash Flow | 3.22 | 0.95 | -6.43 | 3.71 | 1.31 |
| Tangible Book Value Per Share | 17.20 | 19.43 | 14.94 | 17.65 | 13.05 |
| Shareholders’ Equity Per Share | 17.21 | 19.49 | 15.02 | 17.77 | 13.16 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.20 | 0.20 | 0.21 | 0.20 |
| Revenue Per Share | 57.74 | 75.67 | 72.06 | 87.58 | 71.62 |
| Net Income Per Share | 3.06 | 2.53 | 1.57 | 2.35 | 2.13 |
| Tax Burden | 0.80 | 0.80 | 0.80 | 0.79 | 0.80 |
| Interest Burden | 1.02 | 0.95 | 0.95 | 0.95 | 0.98 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.06 | 0.05 | 0.05 | 0.04 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.19 | 2.55 | -1.17 | 0.48 | 3.72 |
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