China Times Co Ltd(TW:8923)
NT$18.25-0.10 (-0.54%)
TW:8923
China Times Co Ltd financials statements
NT$18.25
At close:-0.10 (-0.54%)
China Times Co Ltd (8923) Ratios
China Times Co Ltd Ratios
TW:8923's free cash flow for Q2 2026 was NT$15.50M. For the 2026 fiscal year, TW:8923's free cash flow was decreased by NT$-756.00K and operating cash flow was NT$16.26M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.54 | 1.55 | 1.57 | 1.56 | 1.62 |
| Quick Ratio | 1.15 | 1.16 | 1.16 | 1.19 | 1.22 |
| Cash Ratio | 0.16 | 0.11 | 0.11 | 0.25 | 0.23 |
| Solvency Ratio | 0.17 | 0.16 | 0.17 | 0.18 | 0.19 |
| Operating Cash Flow Ratio | 0.29 | 0.20 | 0.18 | 0.22 | 0.26 |
| Short-Term Operating Cash Flow Coverage | 8.15 | 5.26 | 6.89 | 3.40 | 6.08 |
| Net Current Asset Value | NT$ 145.77M | NT$ 138.89M | NT$ 156.12M | NT$ 156.39M | NT$ 197.94M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.08 | 0.10 | 0.07 | 0.09 | 0.04 |
| Debt-to-Equity Ratio | 0.16 | 0.19 | 0.13 | 0.18 | 0.07 |
| Debt-to-Capital Ratio | 0.14 | 0.16 | 0.11 | 0.15 | 0.06 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.93 | 1.96 | 1.90 | 1.95 | 1.80 |
| Debt Service Coverage Ratio | 3.74 | 4.88 | 6.85 | 2.41 | 4.32 |
| Interest Coverage Ratio | 12.80 | 19.51 | 28.51 | 47.54 | 65.33 |
| Debt to Market Cap | 0.02 | 0.02 | 0.02 | 0.04 | 0.03 |
| Interest Debt Per Share | 2.49 | 2.85 | 1.88 | 2.74 | 0.98 |
| Net Debt to EBITDA | 0.27 | 0.58 | 0.22 | -0.14 | -0.66 |
| Profitability Margins | |||||
| Gross Profit Margin | 44.51% | 44.52% | 45.37% | 41.89% | 42.16% |
| EBIT Margin | 3.79% | 8.15% | 7.74% | 5.68% | 7.48% |
| EBITDA Margin | 13.51% | 17.88% | 17.33% | 14.30% | 16.36% |
| Operating Profit Margin | 3.79% | 4.19% | 6.15% | 5.68% | 7.48% |
| Pretax Profit Margin | 7.65% | 7.94% | 7.53% | 9.09% | 8.36% |
| Net Profit Margin | 6.53% | 6.51% | 6.30% | 7.34% | 6.86% |
| Continuous Operations Profit Margin | 6.53% | 6.51% | 6.30% | 7.34% | 6.86% |
| Net Income Per EBT | 85.35% | 82.04% | 83.64% | 80.80% | 82.05% |
| EBT Per EBIT | 201.74% | 189.60% | 122.45% | 159.99% | 111.77% |
| Return on Assets (ROA) | 3.30% | 3.19% | 3.15% | 3.91% | 3.78% |
| Return on Equity (ROE) | 6.37% | 6.25% | 5.98% | 7.61% | 6.82% |
| Return on Capital Employed (ROCE) | 3.31% | 3.51% | 5.28% | 5.27% | 7.20% |
| Return on Invested Capital (ROIC) | 2.69% | 2.75% | 4.29% | 3.98% | 5.62% |
| Return on Tangible Assets | 3.68% | 3.53% | 3.51% | 4.33% | 4.20% |
| Earnings Yield | 4.80% | 4.85% | 4.47% | 5.39% | 5.76% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.43 | 2.47 | 3.00 | 3.02 | 2.84 |
| Payables Turnover | 0.99 | 1.01 | 0.98 | 1.21 | 1.21 |
| Inventory Turnover | 1.72 | 1.67 | 1.58 | 1.95 | 1.86 |
| Fixed Asset Turnover | 8.31 | 6.95 | 11.40 | 9.75 | 28.22 |
| Asset Turnover | 0.51 | 0.49 | 0.50 | 0.53 | 0.55 |
| Working Capital Turnover Ratio | 2.21 | 2.14 | 2.06 | 2.22 | 2.12 |
| Cash Conversion Cycle | -48.29 | 3.69 | -21.20 | 6.94 | 21.73 |
| Days of Sales Outstanding | 106.56 | 147.86 | 121.72 | 120.97 | 128.64 |
| Days of Inventory Outstanding | 212.50 | 218.76 | 231.06 | 187.39 | 195.93 |
| Days of Payables Outstanding | 367.35 | 362.93 | 373.98 | 301.42 | 302.84 |
| Operating Cycle | 319.06 | 366.62 | 352.78 | 308.36 | 324.57 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.61 | 2.38 | 2.06 | 2.67 | 2.94 |
| Free Cash Flow Per Share | 3.56 | 0.89 | 0.54 | 1.20 | 1.89 |
| Dividend Paid and CapEx Coverage Ratio | 3.99 | 1.04 | 0.82 | 1.13 | 1.55 |
| Capital Expenditure Coverage Ratio | 65.41 | 1.59 | 1.36 | 1.81 | 2.81 |
| Operating Cash Flow Coverage Ratio | 1.48 | 0.85 | 1.11 | 0.98 | 3.06 |
| Operating Cash Flow to Sales Ratio | 0.25 | 0.17 | 0.15 | 0.17 | 0.20 |
| Free Cash Flow Yield | 17.78% | 4.60% | 2.74% | 5.70% | 10.94% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 20.83 | 20.70 | 22.44 | 18.58 | 17.30 |
| Price-to-Sales (P/S) Ratio | 1.36 | 1.34 | 1.41 | 1.36 | 1.19 |
| Price-to-Book (P/B) Ratio | 1.33 | 1.29 | 1.34 | 1.41 | 1.18 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 5.63 | 21.75 | 36.46 | 17.55 | 9.14 |
| Price-to-Operating Cash Flow Ratio | 5.54 | 8.09 | 9.58 | 7.86 | 5.88 |
| Price-to-Earnings Growth (PEG) Ratio | 6.46 | 3.64 | -1.01 | 1.43 | 2.71 |
| Enterprise Value Multiple | 10.34 | 8.09 | 8.35 | 9.38 | 6.62 |
| Enterprise Value | 624.67M | 630.13M | 617.26M | 628.69M | 477.66M |
| EV to EBITDA | 10.34 | 8.09 | 8.35 | 9.38 | 6.62 |
| EV to Sales | 1.40 | 1.45 | 1.45 | 1.34 | 1.08 |
| EV to Free Cash Flow | 5.78 | 23.44 | 37.44 | 17.29 | 8.31 |
| EV to Operating Cash Flow | 5.69 | 8.71 | 9.84 | 7.75 | 5.35 |
| Tangible Book Value Per Share | 12.03 | 12.14 | 11.84 | 12.11 | 11.97 |
| Shareholders’ Equity Per Share | 15.08 | 14.96 | 14.75 | 14.89 | 14.61 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.15 | 0.18 | 0.16 | 0.19 | 0.18 |
| Revenue Per Share | 14.71 | 14.34 | 14.02 | 15.43 | 14.52 |
| Net Income Per Share | 0.96 | 0.93 | 0.88 | 1.13 | 1.00 |
| Tax Burden | 0.85 | 0.82 | 0.84 | 0.81 | 0.82 |
| Interest Burden | 2.02 | 0.97 | 0.97 | 1.60 | 1.12 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.40 | 0.40 | 0.39 | 0.39 | 0.37 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 3.76 | 2.09 | 2.34 | 2.36 | 2.95 |
Currency in TWD
