Jiyuan Packaging Holdings Ltd.(TW:8488)
NT$8.25-0.28 (-7.09%)
TW:8488
Jiyuan Packaging Holdings Ltd. financials statements
NT$8.25
At close:-0.28 (-7.09%)
Jiyuan Packaging Holdings Ltd. (8488) Ratios
Jiyuan Packaging Holdings Ltd. Ratios
TW:8488's free cash flow for Q2 2026 was NT$47.06M. For the 2026 fiscal year, TW:8488's free cash flow was decreased by NT$-12.08M and operating cash flow was NT$59.14M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.92 | 1.19 | 1.09 | 1.11 | 0.85 |
| Quick Ratio | 0.78 | 1.03 | 0.93 | 0.94 | 0.70 |
| Cash Ratio | 0.20 | 0.36 | 0.25 | 0.16 | 0.15 |
| Solvency Ratio | 0.02 | 0.06 | 0.03 | 0.04 | 0.07 |
| Operating Cash Flow Ratio | 0.03 | 0.08 | 0.33 | 0.01 | 0.15 |
| Short-Term Operating Cash Flow Coverage | 0.05 | 0.11 | 4.14 | 0.09 | 0.19 |
| Net Current Asset Value | NT$ -222.42M | NT$ -357.07M | NT$ -605.93M | NT$ -691.81M | NT$ -714.29M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.41 | 0.42 | 0.18 | 0.21 | 0.46 |
| Debt-to-Equity Ratio | 0.91 | 0.91 | 0.40 | 0.50 | 1.12 |
| Debt-to-Capital Ratio | 0.48 | 0.48 | 0.29 | 0.33 | 0.53 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.22 | 0.25 | 0.27 | 0.06 |
| Financial Leverage Ratio | 2.20 | 2.16 | 2.24 | 2.32 | 2.43 |
| Debt Service Coverage Ratio | 0.02 | 0.14 | 0.67 | 0.53 | 0.11 |
| Interest Coverage Ratio | -3.62 | -1.78 | -0.13 | -0.69 | 2.56 |
| Debt to Market Cap | 2.92 | 2.25 | 0.81 | 1.21 | 2.42 |
| Interest Debt Per Share | 29.42 | 32.15 | 14.97 | 19.09 | 42.55 |
| Net Debt to EBITDA | 24.58 | 5.93 | 1.93 | 4.48 | 7.39 |
| Profitability Margins | |||||
| Gross Profit Margin | 3.59% | 4.92% | 6.12% | 3.98% | 6.94% |
| EBIT Margin | -4.19% | 1.58% | -0.10% | -0.39% | 2.87% |
| EBITDA Margin | 2.09% | 7.83% | 5.44% | 4.91% | 7.81% |
| Operating Profit Margin | -4.19% | -2.53% | -0.23% | -1.02% | 2.30% |
| Pretax Profit Margin | -4.33% | 0.16% | -1.86% | -1.88% | 1.97% |
| Net Profit Margin | -4.89% | -0.86% | -3.08% | -1.74% | 1.24% |
| Continuous Operations Profit Margin | -4.89% | -0.86% | -3.08% | -1.74% | 1.24% |
| Net Income Per EBT | 112.96% | -551.73% | 165.27% | 92.61% | 63.01% |
| EBT Per EBIT | 103.27% | -6.17% | 817.29% | 183.36% | 85.61% |
| Return on Assets (ROA) | -2.92% | -0.52% | -2.23% | -1.18% | 0.81% |
| Return on Equity (ROE) | -6.42% | -1.12% | -5.00% | -2.74% | 1.98% |
| Return on Capital Employed (ROCE) | -5.45% | -2.54% | -0.28% | -1.17% | 3.41% |
| Return on Invested Capital (ROIC) | -2.87% | 9.45% | -0.26% | -0.99% | 1.08% |
| Return on Tangible Assets | -2.93% | -0.52% | -2.23% | -1.18% | 0.82% |
| Earnings Yield | -20.71% | -2.77% | -10.20% | -6.72% | 4.28% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.03 | 3.15 | 3.87 | 2.88 | 2.94 |
| Payables Turnover | 6.91 | 9.15 | 15.16 | 10.21 | 7.38 |
| Inventory Turnover | 7.72 | 9.28 | 10.91 | 9.42 | 7.60 |
| Fixed Asset Turnover | 1.33 | 1.32 | 1.47 | 1.38 | 1.36 |
| Asset Turnover | 0.60 | 0.60 | 0.72 | 0.68 | 0.66 |
| Working Capital Turnover Ratio | 33.14 | 11.13 | 16.99 | -29.74 | -12.31 |
| Cash Conversion Cycle | 115.04 | 115.13 | 103.76 | 129.75 | 122.87 |
| Days of Sales Outstanding | 120.55 | 115.70 | 94.36 | 126.74 | 124.28 |
| Days of Inventory Outstanding | 47.31 | 39.32 | 33.47 | 38.75 | 48.04 |
| Days of Payables Outstanding | 52.82 | 39.88 | 24.07 | 35.73 | 49.46 |
| Operating Cycle | 167.86 | 155.02 | 127.83 | 165.49 | 172.33 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.31 | 2.28 | 10.57 | 0.43 | 7.57 |
| Free Cash Flow Per Share | 1.02 | 1.53 | 8.24 | -1.92 | 3.74 |
| Dividend Paid and CapEx Coverage Ratio | 4.49 | 3.04 | 4.55 | 0.16 | 1.84 |
| Capital Expenditure Coverage Ratio | 4.49 | 3.04 | 4.55 | 0.18 | 1.98 |
| Operating Cash Flow Coverage Ratio | 0.05 | 0.07 | 0.76 | 0.02 | 0.18 |
| Operating Cash Flow to Sales Ratio | 0.03 | 0.05 | 0.19 | 0.01 | 0.13 |
| Free Cash Flow Yield | 10.29% | 10.91% | 48.07% | -12.81% | 21.58% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -4.83 | -35.90 | -9.80 | -14.85 | 23.45 |
| Price-to-Sales (P/S) Ratio | 0.24 | 0.31 | 0.30 | 0.26 | 0.29 |
| Price-to-Book (P/B) Ratio | 0.31 | 0.41 | 0.49 | 0.41 | 0.46 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 9.71 | 9.17 | 2.08 | -7.81 | 4.63 |
| Price-to-Operating Cash Flow Ratio | 7.55 | 6.15 | 1.62 | 35.09 | 2.29 |
| Price-to-Earnings Growth (PEG) Ratio | -0.01 | 0.46 | -0.13 | 0.06 | 0.00 |
| Enterprise Value Multiple | 35.88 | 9.90 | 7.47 | 9.75 | 11.10 |
| Enterprise Value | 2.31B | 2.58B | 1.56B | 1.88B | 3.51B |
| EV to EBITDA | 35.88 | 9.90 | 7.47 | 9.75 | 11.10 |
| EV to Sales | 0.75 | 0.78 | 0.41 | 0.48 | 0.87 |
| EV to Free Cash Flow | 30.84 | 22.85 | 2.80 | -14.44 | 13.85 |
| EV to Operating Cash Flow | 23.97 | 15.32 | 2.19 | 64.91 | 6.85 |
| Tangible Book Value Per Share | 32.15 | 34.45 | 34.92 | 36.67 | 37.48 |
| Shareholders’ Equity Per Share | 31.92 | 34.53 | 35.02 | 36.79 | 37.55 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.13 | 6.52 | -0.65 | 0.07 | 0.37 |
| Revenue Per Share | 41.91 | 45.01 | 56.83 | 57.97 | 59.82 |
| Net Income Per Share | -2.05 | -0.39 | -1.75 | -1.01 | 0.74 |
| Tax Burden | 1.13 | -5.52 | 1.65 | 0.93 | 0.63 |
| Interest Burden | 1.03 | 0.10 | 19.45 | 4.76 | 0.69 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.07 | 0.07 | 0.06 | 0.06 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.64 | 32.44 | -6.04 | -0.39 | 6.42 |
Currency in TWD
