Jhu Jian Catering Co Ltd(TW:7723)
NT$17.75+0.05 (+0.28%)
TW:7723
Jhu Jian Catering Co Ltd financials statements
NT$17.75
At close:+0.05 (+0.28%)
Jhu Jian Catering Co Ltd (7723) Ratios
Jhu Jian Catering Co Ltd Ratios
TW:7723's free cash flow for Q2 2026 was NT$-90.05M. For the 2026 fiscal year, TW:7723's free cash flow was decreased by NT$-152.63M and operating cash flow was NT$100.02M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.59 | 0.59 | 0.95 | 0.84 | 0.63 |
| Quick Ratio | 0.53 | 0.52 | 0.88 | 0.76 | 0.57 |
| Cash Ratio | 0.41 | 0.39 | 0.78 | 0.29 | 0.27 |
| Solvency Ratio | 0.14 | 0.24 | 0.23 | 0.23 | 0.11 |
| Operating Cash Flow Ratio | 0.38 | 0.42 | 0.71 | 0.66 | 0.66 |
| Short-Term Operating Cash Flow Coverage | 2.29 | 4.67 | 25.53 | 13.06 | 14.67 |
| Net Current Asset Value | NT$ -2.74B | NT$ -2.97B | NT$ -2.48B | NT$ -1.70B | NT$ -1.47B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.59 | 0.52 | 0.45 | 0.44 | 0.45 |
| Debt-to-Equity Ratio | 3.03 | 2.33 | 1.84 | 2.79 | 10.90 |
| Debt-to-Capital Ratio | 0.75 | 0.70 | 0.65 | 0.74 | 0.92 |
| Long-Term Debt-to-Capital Ratio | 0.38 | 0.33 | 0.29 | 0.28 | 0.53 |
| Financial Leverage Ratio | 5.17 | 4.47 | 4.11 | 6.29 | 23.97 |
| Debt Service Coverage Ratio | 2.46 | 5.38 | 11.42 | 7.27 | 2.99 |
| Interest Coverage Ratio | -1.43 | 4.68 | 12.25 | 13.87 | -3.05 |
| Debt to Market Cap | 0.45 | 0.19 | 0.08 | 0.05 | 0.04 |
| Interest Debt Per Share | 53.09 | 56.45 | 58.01 | 48.40 | 47.31 |
| Net Debt to EBITDA | 2.77 | 2.07 | 1.06 | 1.53 | 3.31 |
| Profitability Margins | |||||
| Gross Profit Margin | 45.74% | 45.80% | 46.04% | 45.41% | 38.82% |
| EBIT Margin | -1.56% | 4.28% | 8.82% | 8.31% | -2.03% |
| EBITDA Margin | 14.78% | 16.70% | 18.36% | 16.60% | 8.56% |
| Operating Profit Margin | -1.54% | 4.28% | 8.82% | 8.31% | -2.03% |
| Pretax Profit Margin | -8.28% | 3.33% | 7.68% | 8.21% | -1.02% |
| Net Profit Margin | -6.64% | 3.21% | 6.16% | 6.51% | -1.97% |
| Continuous Operations Profit Margin | -6.73% | 2.96% | 6.15% | 7.16% | -2.10% |
| Net Income Per EBT | 80.17% | 96.64% | 80.26% | 79.29% | 192.92% |
| EBT Per EBIT | 538.23% | 77.75% | 86.99% | 98.76% | 50.33% |
| Return on Assets (ROA) | -7.53% | 3.82% | 6.76% | 8.48% | -2.28% |
| Return on Equity (ROE) | -38.93% | 17.10% | 27.81% | 53.35% | -54.56% |
| Return on Capital Employed (ROCE) | -2.47% | 7.09% | 13.78% | 17.97% | -4.41% |
| Return on Invested Capital (ROIC) | -2.09% | 5.56% | 10.15% | 13.92% | -3.88% |
| Return on Tangible Assets | -7.53% | 3.82% | 6.76% | 8.48% | -2.28% |
| Earnings Yield | -19.91% | 5.32% | 5.23% | 5.51% | -1.41% |
| Efficiency Ratios | |||||
| Receivables Turnover | 61.54 | 56.82 | 46.53 | 7.20 | 9.03 |
| Payables Turnover | 13.70 | 12.07 | 7.58 | 5.88 | 4.89 |
| Inventory Turnover | 33.53 | 32.95 | 29.28 | 24.19 | 24.11 |
| Fixed Asset Turnover | 1.48 | 1.49 | 1.58 | 2.02 | 1.69 |
| Asset Turnover | 1.13 | 1.19 | 1.10 | 1.30 | 1.15 |
| Working Capital Turnover Ratio | -9.09 | -17.78 | -38.16 | -13.71 | 0.00 |
| Cash Conversion Cycle | -9.82 | -12.73 | -27.86 | 3.64 | -19.02 |
| Days of Sales Outstanding | 5.93 | 6.42 | 7.84 | 50.67 | 40.41 |
| Days of Inventory Outstanding | 10.88 | 11.08 | 12.47 | 15.09 | 15.14 |
| Days of Payables Outstanding | 26.64 | 30.23 | 48.17 | 62.11 | 74.57 |
| Operating Cycle | 16.82 | 17.50 | 20.31 | 65.75 | 55.55 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 9.94 | 12.48 | 26.93 | 28.07 | 31.86 |
| Free Cash Flow Per Share | 3.93 | -1.22 | -2.05 | 13.27 | 16.33 |
| Dividend Paid and CapEx Coverage Ratio | 1.26 | 0.58 | 0.77 | 1.90 | 2.05 |
| Capital Expenditure Coverage Ratio | 1.65 | 0.91 | 0.93 | 1.90 | 2.05 |
| Operating Cash Flow Coverage Ratio | 0.19 | 0.23 | 0.47 | 0.59 | 0.68 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.10 | 0.19 | 0.20 | 0.27 |
| Free Cash Flow Yield | 11.69% | -1.59% | -1.25% | 8.04% | 9.90% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -5.02 | 18.79 | 19.11 | 18.88 | -65.74 |
| Price-to-Sales (P/S) Ratio | 0.33 | 0.60 | 1.18 | 1.18 | 1.40 |
| Price-to-Book (P/B) Ratio | 1.96 | 3.22 | 5.32 | 9.69 | 38.65 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 8.55 | -62.72 | -80.28 | 12.43 | 10.10 |
| Price-to-Operating Cash Flow Ratio | 3.38 | 6.11 | 6.11 | 5.88 | 5.18 |
| Price-to-Earnings Growth (PEG) Ratio | 0.02 | -0.36 | -12.84 | -0.04 | 0.00 |
| Enterprise Value Multiple | 5.03 | 5.69 | 7.48 | 8.65 | 19.64 |
| Enterprise Value | 3.67B | 5.50B | 7.91B | 6.24B | 4.70B |
| EV to EBITDA | 5.03 | 5.69 | 7.48 | 8.65 | 19.64 |
| EV to Sales | 0.74 | 0.95 | 1.37 | 1.44 | 1.68 |
| EV to Free Cash Flow | 19.07 | -98.62 | -93.60 | 15.10 | 12.15 |
| EV to Operating Cash Flow | 7.54 | 9.61 | 7.12 | 7.14 | 6.23 |
| Tangible Book Value Per Share | 17.29 | 23.68 | 31.40 | 17.03 | 9.57 |
| Shareholders’ Equity Per Share | 17.19 | 23.72 | 30.94 | 17.03 | 4.27 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.19 | 0.11 | 0.20 | 0.13 | -1.05 |
| Revenue Per Share | 100.80 | 126.17 | 139.69 | 139.54 | 118.15 |
| Net Income Per Share | -6.69 | 4.06 | 8.61 | 9.08 | -2.33 |
| Tax Burden | 0.80 | 0.97 | 0.80 | 0.79 | 1.93 |
| Interest Burden | 5.30 | 0.78 | 0.87 | 0.99 | 0.50 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.47 | 0.41 | 0.37 | 0.37 | 0.41 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.49 | 2.97 | 2.51 | 3.09 | -12.70 |
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