I JANG INDUSTRIAL CO., LTD.(TW:8342)
NT$85.00+1.80 (+3.79%)
TW:8342
I JANG INDUSTRIAL CO., LTD. financials statements
NT$85.00
At close:+1.80 (+3.79%)
I JANG INDUSTRIAL CO., LTD. (8342) Ratios
I JANG INDUSTRIAL CO., LTD. Ratios
TW:8342's free cash flow for Q2 2026 was NT$42.10M. For the 2026 fiscal year, TW:8342's free cash flow was decreased by NT$-12.30M and operating cash flow was NT$54.40M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.99 | 1.75 | 1.56 | 1.85 | 1.39 |
| Quick Ratio | 1.66 | 1.45 | 1.26 | 1.38 | 1.04 |
| Cash Ratio | 0.55 | 0.44 | 0.44 | 0.48 | 0.27 |
| Solvency Ratio | 0.36 | 0.42 | 0.25 | 0.43 | 0.24 |
| Operating Cash Flow Ratio | 0.46 | 0.52 | 0.27 | 0.80 | 0.14 |
| Short-Term Operating Cash Flow Coverage | 1.19 | 1.18 | 0.49 | 1.93 | 0.29 |
| Net Current Asset Value | NT$ 335.71M | NT$ 328.08M | NT$ 212.91M | NT$ 182.29M | NT$ 111.98M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.21 | 0.21 | 0.30 | 0.24 | 0.27 |
| Debt-to-Equity Ratio | 0.35 | 0.37 | 0.58 | 0.41 | 0.52 |
| Debt-to-Capital Ratio | 0.26 | 0.27 | 0.37 | 0.29 | 0.34 |
| Long-Term Debt-to-Capital Ratio | 0.13 | 0.10 | 0.14 | 0.17 | 0.13 |
| Financial Leverage Ratio | 1.67 | 1.73 | 1.93 | 1.73 | 1.94 |
| Debt Service Coverage Ratio | 1.04 | 1.14 | 0.56 | 1.49 | 0.61 |
| Interest Coverage Ratio | 25.49 | 29.32 | 20.91 | 51.62 | 38.49 |
| Debt to Market Cap | 0.13 | 0.13 | 0.22 | 0.19 | 0.23 |
| Interest Debt Per Share | 11.22 | 11.69 | 15.66 | 11.02 | 12.50 |
| Net Debt to EBITDA | 0.35 | 0.34 | 0.93 | 0.50 | 1.21 |
| Profitability Margins | |||||
| Gross Profit Margin | 24.29% | 25.42% | 23.37% | 18.44% | 18.32% |
| EBIT Margin | 13.06% | 17.99% | 14.16% | 16.03% | 9.78% |
| EBITDA Margin | 15.94% | 20.52% | 17.27% | 18.63% | 12.69% |
| Operating Profit Margin | 13.06% | 13.44% | 11.41% | 16.00% | 9.80% |
| Pretax Profit Margin | 15.28% | 17.53% | 13.62% | 15.72% | 9.52% |
| Net Profit Margin | 12.19% | 14.69% | 11.04% | 12.86% | 7.59% |
| Continuous Operations Profit Margin | 12.31% | 14.74% | 11.07% | 13.12% | 7.91% |
| Net Income Per EBT | 79.80% | 83.76% | 81.05% | 81.85% | 79.71% |
| EBT Per EBIT | 116.99% | 130.42% | 119.31% | 98.23% | 97.14% |
| Return on Assets (ROA) | 11.23% | 14.31% | 9.13% | 14.37% | 8.15% |
| Return on Equity (ROE) | 18.80% | 24.76% | 17.60% | 24.81% | 15.80% |
| Return on Capital Employed (ROCE) | 16.89% | 19.72% | 15.11% | 24.88% | 17.18% |
| Return on Invested Capital (ROIC) | 11.74% | 13.54% | 9.14% | 17.82% | 10.83% |
| Return on Tangible Assets | 11.27% | 14.36% | 9.17% | 14.38% | 8.16% |
| Earnings Yield | 7.05% | 8.62% | 6.84% | 11.87% | 7.16% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.93 | 6.34 | 6.08 | 9.21 | 5.49 |
| Payables Turnover | 14.65 | 13.55 | 11.88 | 19.39 | 9.53 |
| Inventory Turnover | 7.45 | 7.34 | 5.73 | 6.91 | 6.38 |
| Fixed Asset Turnover | 2.66 | 2.83 | 2.31 | 2.70 | 2.43 |
| Asset Turnover | 0.92 | 0.97 | 0.83 | 1.12 | 1.07 |
| Working Capital Turnover Ratio | 3.43 | 4.30 | 3.93 | 5.70 | 8.31 |
| Cash Conversion Cycle | 76.78 | 80.37 | 92.95 | 73.60 | 85.36 |
| Days of Sales Outstanding | 52.70 | 57.56 | 60.00 | 39.62 | 66.48 |
| Days of Inventory Outstanding | 48.99 | 49.75 | 63.66 | 52.81 | 57.18 |
| Days of Payables Outstanding | 24.91 | 26.94 | 30.71 | 18.83 | 38.30 |
| Operating Cycle | 101.69 | 107.31 | 123.67 | 92.43 | 123.66 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6.93 | 9.26 | 5.30 | 10.25 | 2.54 |
| Free Cash Flow Per Share | 5.81 | 8.30 | 4.57 | 9.11 | 1.73 |
| Dividend Paid and CapEx Coverage Ratio | 1.14 | 1.95 | 1.01 | 2.26 | 0.53 |
| Capital Expenditure Coverage Ratio | 6.20 | 9.73 | 7.28 | 9.02 | 3.11 |
| Operating Cash Flow Coverage Ratio | 0.63 | 0.81 | 0.34 | 0.94 | 0.21 |
| Operating Cash Flow to Sales Ratio | 0.14 | 0.18 | 0.12 | 0.20 | 0.05 |
| Free Cash Flow Yield | 6.92% | 9.37% | 6.64% | 16.57% | 3.31% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 14.05 | 11.60 | 14.63 | 8.42 | 13.97 |
| Price-to-Sales (P/S) Ratio | 1.73 | 1.70 | 1.61 | 1.08 | 1.06 |
| Price-to-Book (P/B) Ratio | 2.67 | 2.87 | 2.58 | 2.09 | 2.21 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 14.44 | 10.67 | 15.07 | 6.03 | 30.18 |
| Price-to-Operating Cash Flow Ratio | 12.11 | 9.57 | 13.00 | 5.37 | 20.48 |
| Price-to-Earnings Growth (PEG) Ratio | -0.64 | 0.19 | -0.52 | 0.11 | -0.41 |
| Enterprise Value Multiple | 11.21 | 8.64 | 10.28 | 6.32 | 9.56 |
| Enterprise Value | 2.93B | 3.09B | 2.54B | 2.00B | 2.00B |
| EV to EBITDA | 11.21 | 8.64 | 10.28 | 6.32 | 9.56 |
| EV to Sales | 1.79 | 1.77 | 1.77 | 1.18 | 1.21 |
| EV to Free Cash Flow | 14.91 | 11.11 | 16.56 | 6.56 | 34.54 |
| EV to Operating Cash Flow | 12.51 | 9.97 | 14.29 | 5.83 | 23.43 |
| Tangible Book Value Per Share | 32.23 | 31.69 | 27.60 | 27.17 | 24.46 |
| Shareholders’ Equity Per Share | 31.45 | 30.86 | 26.76 | 26.33 | 23.61 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.16 | 0.19 | 0.16 | 0.17 |
| Revenue Per Share | 48.48 | 52.02 | 42.67 | 50.76 | 49.13 |
| Net Income Per Share | 5.91 | 7.64 | 4.71 | 6.53 | 3.73 |
| Tax Burden | 0.80 | 0.84 | 0.81 | 0.82 | 0.80 |
| Interest Burden | 1.17 | 0.97 | 0.96 | 0.98 | 0.97 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.11 | 0.11 | 0.11 | 0.09 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.93 | 1.01 | 0.91 | 1.57 | 0.54 |
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