Kaori Heat Treatment Co., Ltd.(TW:8996)
NT$1,460.00+55.00 (+3.91%)
TW:8996
Kaori Heat Treatment Co., Ltd. financials statements
NT$1,460.00
At close:+55.00 (+3.91%)
Kaori Heat Treatment Co., Ltd. (8996) Ratios
Kaori Heat Treatment Co., Ltd. Ratios
TW:8996's free cash flow for Q2 2026 was NT$-111.57M. For the 2026 fiscal year, TW:8996's free cash flow was decreased by NT$-529.61M and operating cash flow was NT$418.04M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.56 | 2.05 | 2.71 | 1.52 | 1.42 |
| Quick Ratio | 1.04 | 1.49 | 1.47 | 0.72 | 0.91 |
| Cash Ratio | 0.47 | 1.00 | 0.59 | 0.17 | 0.45 |
| Solvency Ratio | 0.26 | 0.28 | 0.33 | 0.20 | 0.17 |
| Operating Cash Flow Ratio | 0.17 | 0.55 | 0.68 | -0.19 | 0.26 |
| Short-Term Operating Cash Flow Coverage | 0.51 | 1.08 | 2.65 | -0.34 | 0.42 |
| Net Current Asset Value | NT$ 1.63B | NT$ 1.19B | NT$ 576.50M | NT$ 147.59M | NT$ 61.64M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.18 | 0.28 | 0.28 | 0.35 | 0.32 |
| Debt-to-Equity Ratio | 0.35 | 0.50 | 0.50 | 0.70 | 0.58 |
| Debt-to-Capital Ratio | 0.26 | 0.33 | 0.33 | 0.41 | 0.37 |
| Long-Term Debt-to-Capital Ratio | 0.05 | 0.18 | 0.29 | 0.22 | 0.17 |
| Financial Leverage Ratio | 1.95 | 1.78 | 1.79 | 2.02 | 1.81 |
| Debt Service Coverage Ratio | 0.88 | 0.79 | 2.38 | 0.50 | 0.38 |
| Interest Coverage Ratio | 33.17 | 28.70 | 21.30 | 30.52 | 19.82 |
| Debt to Market Cap | 0.03 | 0.06 | 0.07 | 0.09 | 0.19 |
| Interest Debt Per Share | 16.19 | 19.12 | 15.52 | 16.23 | 12.41 |
| Net Debt to EBITDA | -0.18 | -0.18 | 0.91 | 2.30 | 1.89 |
| Profitability Margins | |||||
| Gross Profit Margin | 27.34% | 29.85% | 28.30% | 27.63% | 26.60% |
| EBIT Margin | 16.45% | 19.29% | 16.45% | 14.18% | 9.23% |
| EBITDA Margin | 19.41% | 23.24% | 19.43% | 18.18% | 14.27% |
| Operating Profit Margin | 15.56% | 16.11% | 16.45% | 14.32% | 9.18% |
| Pretax Profit Margin | 15.98% | 18.73% | 16.87% | 13.71% | 8.76% |
| Net Profit Margin | 12.61% | 14.81% | 13.33% | 10.59% | 6.68% |
| Continuous Operations Profit Margin | 12.61% | 14.81% | 13.33% | 10.59% | 6.68% |
| Net Income Per EBT | 78.87% | 79.08% | 79.01% | 77.21% | 76.29% |
| EBT Per EBIT | 102.74% | 116.26% | 102.56% | 95.73% | 95.48% |
| Return on Assets (ROA) | 10.21% | 9.72% | 11.94% | 7.24% | 4.37% |
| Return on Equity (ROE) | 19.88% | 17.25% | 21.32% | 14.62% | 7.91% |
| Return on Capital Employed (ROCE) | 22.49% | 15.26% | 18.56% | 15.20% | 8.92% |
| Return on Invested Capital (ROIC) | 14.04% | 9.83% | 13.74% | 8.93% | 5.21% |
| Return on Tangible Assets | 10.23% | 9.73% | 11.95% | 7.14% | 4.52% |
| Earnings Yield | 1.56% | 2.07% | 2.89% | 1.79% | 2.59% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.62 | 4.87 | 5.43 | 4.91 | 6.35 |
| Payables Turnover | 3.13 | 7.80 | 15.16 | 8.11 | 8.61 |
| Inventory Turnover | 2.58 | 2.67 | 2.51 | 1.74 | 2.85 |
| Fixed Asset Turnover | 3.09 | 2.02 | 2.34 | 1.74 | 1.37 |
| Asset Turnover | 0.81 | 0.66 | 0.90 | 0.68 | 0.65 |
| Working Capital Turnover Ratio | 3.30 | 2.17 | 3.50 | 4.59 | 4.02 |
| Cash Conversion Cycle | 125.65 | 164.87 | 188.49 | 238.63 | 143.29 |
| Days of Sales Outstanding | 100.80 | 74.94 | 67.28 | 74.40 | 57.44 |
| Days of Inventory Outstanding | 141.48 | 136.74 | 145.29 | 209.26 | 128.27 |
| Days of Payables Outstanding | 116.64 | 46.81 | 24.07 | 45.03 | 42.42 |
| Operating Cycle | 242.28 | 211.68 | 212.57 | 283.66 | 185.71 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6.54 | 11.52 | 7.60 | -3.22 | 3.30 |
| Free Cash Flow Per Share | 2.99 | 9.32 | 3.66 | -4.33 | 2.18 |
| Dividend Paid and CapEx Coverage Ratio | 0.87 | 1.87 | 1.40 | -1.23 | 1.17 |
| Capital Expenditure Coverage Ratio | 1.84 | 5.25 | 1.93 | -2.90 | 2.93 |
| Operating Cash Flow Coverage Ratio | 0.41 | 0.61 | 0.50 | -0.20 | 0.27 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.26 | 0.16 | -0.10 | 0.13 |
| Free Cash Flow Yield | 0.52% | 2.94% | 1.64% | -2.30% | 3.38% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 63.95 | 48.32 | 34.57 | 55.79 | 38.56 |
| Price-to-Sales (P/S) Ratio | 8.06 | 7.16 | 4.61 | 5.91 | 2.58 |
| Price-to-Book (P/B) Ratio | 12.71 | 8.34 | 7.37 | 8.16 | 3.05 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 193.84 | 34.00 | 60.95 | -43.41 | 29.57 |
| Price-to-Operating Cash Flow Ratio | 88.72 | 27.53 | 29.35 | -58.38 | 19.49 |
| Price-to-Earnings Growth (PEG) Ratio | 1.67 | 28.33 | 0.38 | 0.55 | 1.19 |
| Enterprise Value Multiple | 41.35 | 30.63 | 24.62 | 34.80 | 19.96 |
| Enterprise Value | 52.82B | 28.50B | 20.70B | 17.99B | 6.36B |
| EV to EBITDA | 41.35 | 30.63 | 24.62 | 34.80 | 19.96 |
| EV to Sales | 8.03 | 7.12 | 4.78 | 6.33 | 2.85 |
| EV to Free Cash Flow | 193.01 | 33.81 | 63.28 | -46.48 | 32.65 |
| EV to Operating Cash Flow | 88.34 | 27.37 | 30.48 | -62.51 | 21.53 |
| Tangible Book Value Per Share | 45.50 | 37.91 | 30.22 | 23.04 | 19.81 |
| Shareholders’ Equity Per Share | 45.62 | 38.01 | 30.25 | 23.04 | 21.09 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.21 | 0.21 | 0.23 | 0.24 |
| Revenue Per Share | 71.95 | 44.27 | 48.39 | 31.81 | 24.96 |
| Net Income Per Share | 9.07 | 6.56 | 6.45 | 3.37 | 1.67 |
| Tax Burden | 0.79 | 0.79 | 0.79 | 0.77 | 0.76 |
| Interest Burden | 0.97 | 0.97 | 1.03 | 0.97 | 0.95 |
| Research & Development to Revenue | 0.03 | 0.03 | 0.02 | 0.03 | 0.03 |
| SG&A to Revenue | 0.08 | 0.11 | 0.10 | 0.12 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.57 | 1.39 | 0.93 | -0.74 | 1.51 |
Currency in TWD
