Shen's Art Printing Co., Ltd.(TW:8921)
NT$16.00-0.45 (-2.74%)
TW:8921
Shen's Art Printing Co., Ltd. financials statements
NT$16.00
At close:-0.45 (-2.74%)
Shen's Art Printing Co., Ltd. (8921) Ratios
Shen's Art Printing Co., Ltd. Ratios
TW:8921's free cash flow for Q2 2026 was NT$-87.05M. For the 2026 fiscal year, TW:8921's free cash flow was decreased by NT$-75.95M and operating cash flow was NT$-11.10M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.62 | 1.93 | 2.31 | 1.90 | 2.75 |
| Quick Ratio | 1.34 | 1.61 | 2.00 | 1.45 | 2.16 |
| Cash Ratio | 0.66 | 0.72 | 1.00 | 0.76 | 1.42 |
| Solvency Ratio | 0.05 | 0.12 | 0.15 | 0.24 | 0.24 |
| Operating Cash Flow Ratio | 0.12 | 0.21 | 0.20 | 0.12 | 0.24 |
| Short-Term Operating Cash Flow Coverage | 1.68 | 2.16 | 1.65 | 0.65 | 0.00 |
| Net Current Asset Value | NT$ -258.38M | NT$ 136.92M | NT$ 160.06M | NT$ 137.86M | NT$ 238.72M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.23 | 0.05 | 0.07 | 0.08 | 0.00 |
| Debt-to-Equity Ratio | 0.41 | 0.07 | 0.09 | 0.11 | 0.00 |
| Debt-to-Capital Ratio | 0.29 | 0.06 | 0.08 | 0.10 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.28 | 0.03 | 0.05 | 0.04 | 0.00 |
| Financial Leverage Ratio | 1.76 | 1.28 | 1.28 | 1.35 | 1.19 |
| Debt Service Coverage Ratio | 1.42 | 1.45 | 1.56 | 1.46 | 857.04 |
| Interest Coverage Ratio | -8.40 | -12.76 | -9.67 | -9.42 | -14.20 |
| Debt to Market Cap | 0.49 | 0.04 | 0.10 | 0.12 | 0.00 |
| Interest Debt Per Share | 8.81 | 1.42 | 1.84 | 2.31 | 0.03 |
| Net Debt to EBITDA | 7.78 | -2.48 | -2.52 | -1.03 | -5.04 |
| Profitability Margins | |||||
| Gross Profit Margin | 11.67% | 11.08% | 10.66% | 11.37% | 15.22% |
| EBIT Margin | -1.23% | -1.35% | -0.72% | 3.27% | 2.83% |
| EBITDA Margin | 5.14% | 5.08% | 5.67% | 10.73% | 8.05% |
| Operating Profit Margin | -5.91% | -4.45% | -3.56% | -3.80% | -0.13% |
| Pretax Profit Margin | -1.93% | -1.70% | -0.94% | 2.87% | 2.82% |
| Net Profit Margin | -0.84% | -1.70% | -0.70% | 3.64% | 2.80% |
| Continuous Operations Profit Margin | -2.07% | -1.70% | -1.06% | 2.38% | 2.80% |
| Net Income Per EBT | 43.28% | 100.48% | 74.69% | 126.92% | 99.44% |
| EBT Per EBIT | 32.67% | 38.10% | 26.46% | -75.40% | -2114.94% |
| Return on Assets (ROA) | -0.29% | -0.87% | -0.38% | 1.92% | 1.35% |
| Return on Equity (ROE) | -0.51% | -1.11% | -0.49% | 2.58% | 1.60% |
| Return on Capital Employed (ROCE) | -2.39% | -2.72% | -2.25% | -2.46% | -0.07% |
| Return on Invested Capital (ROIC) | -2.35% | -2.65% | -2.19% | -1.94% | -0.07% |
| Return on Tangible Assets | -0.29% | -0.87% | -0.38% | 1.92% | 1.35% |
| Earnings Yield | -0.62% | -0.80% | -0.70% | 3.46% | 2.17% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.32 | 3.81 | 4.08 | 4.41 | 4.75 |
| Payables Turnover | 5.18 | 4.93 | 5.90 | 5.39 | 4.95 |
| Inventory Turnover | 7.79 | 8.70 | 10.58 | 5.53 | 5.01 |
| Fixed Asset Turnover | 0.72 | 1.55 | 1.52 | 1.55 | 1.82 |
| Asset Turnover | 0.35 | 0.51 | 0.54 | 0.53 | 0.48 |
| Working Capital Turnover Ratio | 3.67 | 3.02 | 2.99 | 2.77 | 2.45 |
| Cash Conversion Cycle | 60.78 | 63.80 | 62.13 | 81.13 | 75.93 |
| Days of Sales Outstanding | 84.45 | 95.91 | 89.52 | 82.77 | 76.84 |
| Days of Inventory Outstanding | 46.83 | 41.94 | 34.49 | 66.02 | 72.89 |
| Days of Payables Outstanding | 70.51 | 74.04 | 61.88 | 67.66 | 73.80 |
| Operating Cycle | 131.29 | 137.85 | 124.01 | 148.79 | 149.73 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.62 | 0.90 | 0.74 | 0.60 | 0.76 |
| Free Cash Flow Per Share | -8.90 | 0.64 | -0.44 | 0.32 | 0.63 |
| Dividend Paid and CapEx Coverage Ratio | 0.06 | 1.55 | 0.44 | 0.82 | 1.39 |
| Capital Expenditure Coverage Ratio | 0.07 | 3.51 | 0.63 | 2.12 | 5.90 |
| Operating Cash Flow Coverage Ratio | 0.07 | 0.65 | 0.42 | 0.27 | 22.94 |
| Operating Cash Flow to Sales Ratio | 0.05 | 0.07 | 0.05 | 0.04 | 0.07 |
| Free Cash Flow Yield | -49.99% | 2.29% | -3.07% | 2.14% | 4.36% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -161.82 | -122.17 | -143.36 | 29.02 | 46.77 |
| Price-to-Sales (P/S) Ratio | 1.35 | 2.12 | 1.01 | 1.05 | 1.29 |
| Price-to-Book (P/B) Ratio | 0.83 | 1.38 | 0.70 | 0.75 | 0.74 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -2.00 | 43.62 | -32.58 | 46.65 | 22.92 |
| Price-to-Operating Cash Flow Ratio | 28.58 | 31.18 | 19.16 | 24.63 | 19.04 |
| Price-to-Earnings Growth (PEG) Ratio | 3.10 | -0.93 | 1.20 | 0.45 | -1.79 |
| Enterprise Value Multiple | 34.11 | 39.27 | 15.23 | 8.79 | 11.01 |
| Enterprise Value | 1.11B | 1.26B | 569.77M | 617.41M | 463.36M |
| EV to EBITDA | 34.11 | 39.27 | 15.23 | 8.79 | 11.01 |
| EV to Sales | 1.75 | 1.99 | 0.86 | 0.94 | 0.89 |
| EV to Free Cash Flow | -2.59 | 41.03 | -27.96 | 41.77 | 15.72 |
| EV to Operating Cash Flow | 37.03 | 29.33 | 16.44 | 22.06 | 13.06 |
| Tangible Book Value Per Share | 23.96 | 20.62 | 20.78 | 20.14 | 19.56 |
| Shareholders’ Equity Per Share | 21.46 | 20.33 | 20.49 | 19.82 | 19.58 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.07 | -0.00 | -0.13 | 0.17 | 0.01 |
| Revenue Per Share | 13.16 | 13.25 | 14.15 | 14.06 | 11.22 |
| Net Income Per Share | -0.11 | -0.23 | -0.10 | 0.51 | 0.31 |
| Tax Burden | 0.43 | 1.00 | 0.75 | 1.27 | 0.99 |
| Interest Burden | 1.57 | 1.26 | 1.31 | 0.88 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.17 | 0.15 | 0.14 | 0.15 | 0.15 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -2.45 | -4.01 | -5.59 | 1.49 | 2.41 |
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