Ta-Yuan Cogeneration Co. Ltd.(TW:8931)
NT$41.85+-0.15 (+1.33%)
TW:8931
Ta-Yuan Cogeneration Co. Ltd. financials statements
NT$41.85
At close:+-0.15 (+1.33%)
Ta-Yuan Cogeneration Co. Ltd. (8931) Ratios
Ta-Yuan Cogeneration Co. Ltd. Ratios
TW:8931's free cash flow for Q2 2026 was NT$97.58M. For the 2026 fiscal year, TW:8931's free cash flow was decreased by NT$-93.36M and operating cash flow was NT$190.94M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.71 | 0.77 | 0.84 | 1.43 | 2.96 |
| Quick Ratio | 0.70 | 0.62 | 0.67 | 1.06 | 2.12 |
| Cash Ratio | 0.34 | 0.27 | 0.31 | 0.45 | 1.34 |
| Solvency Ratio | 0.16 | 0.19 | 0.22 | 0.26 | 0.16 |
| Operating Cash Flow Ratio | 0.67 | 0.39 | 0.72 | 0.70 | 0.56 |
| Short-Term Operating Cash Flow Coverage | 0.97 | 0.56 | 1.05 | 1.24 | 1.65 |
| Net Current Asset Value | NT$ -2.39B | NT$ -1.94B | NT$ -1.56B | NT$ -1.17B | NT$ -1.22B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.54 | 0.50 | 0.45 | 0.43 | 0.48 |
| Debt-to-Equity Ratio | 1.37 | 1.21 | 0.95 | 0.89 | 1.03 |
| Debt-to-Capital Ratio | 0.58 | 0.55 | 0.49 | 0.47 | 0.51 |
| Long-Term Debt-to-Capital Ratio | 0.50 | 0.44 | 0.39 | 0.41 | 0.49 |
| Financial Leverage Ratio | 2.53 | 2.39 | 2.10 | 2.05 | 2.16 |
| Debt Service Coverage Ratio | 0.74 | 0.63 | 0.78 | 1.35 | 2.65 |
| Interest Coverage Ratio | 8.24 | 12.88 | 11.74 | 18.03 | 13.56 |
| Debt to Market Cap | 0.49 | 0.42 | 0.35 | 0.38 | 0.54 |
| Interest Debt Per Share | 22.98 | 20.59 | 17.14 | 16.03 | 17.36 |
| Net Debt to EBITDA | 4.28 | 3.42 | 2.80 | 2.26 | 3.64 |
| Profitability Margins | |||||
| Gross Profit Margin | 16.69% | 21.88% | 19.76% | 21.04% | 18.21% |
| EBIT Margin | 11.59% | 15.21% | 14.14% | 15.27% | 11.48% |
| EBITDA Margin | 22.96% | 25.11% | 23.00% | 24.50% | 21.79% |
| Operating Profit Margin | 10.90% | 15.07% | 13.57% | 16.36% | 11.48% |
| Pretax Profit Margin | 10.27% | 14.03% | 12.98% | 15.45% | 10.63% |
| Net Profit Margin | 9.24% | 11.27% | 10.43% | 12.87% | 8.53% |
| Continuous Operations Profit Margin | 9.24% | 11.27% | 10.43% | 12.87% | 8.53% |
| Net Income Per EBT | 90.00% | 80.30% | 80.35% | 83.27% | 80.19% |
| EBT Per EBIT | 94.17% | 93.12% | 95.66% | 94.45% | 92.62% |
| Return on Assets (ROA) | 4.46% | 5.75% | 6.20% | 8.26% | 3.86% |
| Return on Equity (ROE) | 11.29% | 13.76% | 13.05% | 16.91% | 8.34% |
| Return on Capital Employed (ROCE) | 6.55% | 10.21% | 10.32% | 12.71% | 5.70% |
| Return on Invested Capital (ROIC) | 5.03% | 6.65% | 6.96% | 9.45% | 4.42% |
| Return on Tangible Assets | 4.47% | 5.75% | 6.20% | 8.26% | 3.86% |
| Earnings Yield | 4.08% | 4.84% | 4.86% | 7.24% | 4.38% |
| Efficiency Ratios | |||||
| Receivables Turnover | 9.93 | 9.07 | 10.51 | 8.13 | 9.68 |
| Payables Turnover | 107.42 | 36.83 | 44.37 | 43.34 | 28.75 |
| Inventory Turnover | 267.91 | 11.12 | 12.48 | 7.91 | 5.04 |
| Fixed Asset Turnover | 0.60 | 0.68 | 0.80 | 0.93 | 0.65 |
| Asset Turnover | 0.48 | 0.51 | 0.59 | 0.64 | 0.45 |
| Working Capital Turnover Ratio | -8.55 | -11.38 | 30.88 | 5.23 | -217.17 |
| Cash Conversion Cycle | 34.73 | 63.15 | 55.77 | 82.60 | 97.51 |
| Days of Sales Outstanding | 36.77 | 40.23 | 34.75 | 44.87 | 37.72 |
| Days of Inventory Outstanding | 1.36 | 32.83 | 29.25 | 46.15 | 72.49 |
| Days of Payables Outstanding | 3.40 | 9.91 | 8.23 | 8.42 | 12.69 |
| Operating Cycle | 38.13 | 73.06 | 63.99 | 91.02 | 110.20 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 5.55 | 3.92 | 5.85 | 4.43 | 1.77 |
| Free Cash Flow Per Share | -0.22 | -0.39 | 1.66 | 2.16 | -1.33 |
| Dividend Paid and CapEx Coverage Ratio | 0.71 | 0.61 | 0.87 | 1.18 | 0.39 |
| Capital Expenditure Coverage Ratio | 0.96 | 0.91 | 1.40 | 1.95 | 0.57 |
| Operating Cash Flow Coverage Ratio | 0.24 | 0.19 | 0.35 | 0.28 | 0.10 |
| Operating Cash Flow to Sales Ratio | 0.27 | 0.19 | 0.26 | 0.19 | 0.11 |
| Free Cash Flow Yield | -0.48% | -0.82% | 3.48% | 5.19% | -4.19% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 24.55 | 20.58 | 20.56 | 13.82 | 22.88 |
| Price-to-Sales (P/S) Ratio | 2.27 | 2.33 | 2.14 | 1.78 | 1.95 |
| Price-to-Book (P/B) Ratio | 2.77 | 2.84 | 2.68 | 2.34 | 1.90 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -206.97 | -121.68 | 28.70 | 19.25 | -23.86 |
| Price-to-Operating Cash Flow Ratio | 8.26 | 12.23 | 8.16 | 9.39 | 17.93 |
| Price-to-Earnings Growth (PEG) Ratio | -1.24 | 47.74 | -0.90 | 0.12 | -3.41 |
| Enterprise Value Multiple | 14.15 | 12.69 | 12.12 | 9.52 | 12.57 |
| Enterprise Value | 8.04B | 8.02B | 7.57B | 6.67B | 5.47B |
| EV to EBITDA | 14.15 | 12.69 | 12.12 | 9.52 | 12.57 |
| EV to Sales | 3.25 | 3.19 | 2.79 | 2.33 | 2.74 |
| EV to Free Cash Flow | -296.60 | -166.56 | 37.32 | 25.26 | -33.59 |
| EV to Operating Cash Flow | 11.84 | 16.74 | 10.61 | 12.31 | 25.24 |
| Tangible Book Value Per Share | 16.47 | 16.86 | 17.78 | 17.80 | 16.71 |
| Shareholders’ Equity Per Share | 16.57 | 16.87 | 17.78 | 17.81 | 16.72 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.10 | 0.20 | 0.20 | 0.17 | 0.20 |
| Revenue Per Share | 20.24 | 20.60 | 22.25 | 23.40 | 16.34 |
| Net Income Per Share | 1.87 | 2.32 | 2.32 | 3.01 | 1.39 |
| Tax Burden | 0.90 | 0.80 | 0.80 | 0.83 | 0.80 |
| Interest Burden | 0.89 | 0.92 | 0.92 | 1.01 | 0.93 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.05 | 0.06 | 0.05 | 0.05 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.67 | 1.36 | 2.52 | 1.23 | 1.02 |
Currency in TWD
