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ABVC BioPharma (ABVC) Ratios
ABVC BioPharma Ratios
ABVC's free cash flow for Q2 2026 was $0.00. For the 2026 fiscal year, ABVC's free cash flow was increased by $244.41K and operating cash flow was $-244.41K. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Mar 23 | Mar 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.41 | 0.33 | 0.27 | 0.54 | 2.07 |
| Quick Ratio | 0.41 | 0.33 | 0.27 | 0.54 | 2.07 |
| Cash Ratio | 0.11 | 0.13 | 0.12 | 0.25 | 1.58 |
| Solvency Ratio | -0.95 | -0.69 | -1.13 | -2.59 | -2.66 |
| Operating Cash Flow Ratio | -0.48 | -0.28 | -0.69 | -1.33 | -2.06 |
| Short-Term Operating Cash Flow Coverage | -1.60 | -0.61 | -1.77 | -2.82 | -4.07 |
| Net Current Asset Value | $ -5.26M | $ -4.64M | $ -4.87M | $ -3.36M | $ 2.83M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.16 | 0.42 | 0.36 | 0.31 | 0.24 |
| Debt-to-Equity Ratio | 0.31 | 2.61 | 1.78 | 0.77 | 0.38 |
| Debt-to-Capital Ratio | 0.24 | 0.72 | 0.64 | 0.43 | 0.27 |
| Long-Term Debt-to-Capital Ratio | 0.13 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.90 | 6.15 | 5.01 | 2.46 | 1.55 |
| Debt Service Coverage Ratio | -3.26 | -1.12 | -1.79 | -5.48 | -5.63 |
| Interest Coverage Ratio | -17.20 | -5.70 | -5.15 | -51.42 | -51.52 |
| Debt to Market Cap | 0.07 | 0.43 | 0.47 | 0.13 | 0.02 |
| Interest Debt Per Share | 0.17 | 0.35 | 0.94 | 1.17 | 1.42 |
| Net Debt to EBITDA | -0.38 | -0.54 | -0.32 | -0.13 | 0.23 |
| Profitability Margins | |||||
| Gross Profit Margin | 0.00% | 99.85% | -98.15% | 70.47% | 98.57% |
| EBIT Margin | 0.00% | -891.64% | -4402.79% | -1569.49% | -3087.05% |
| EBITDA Margin | 0.00% | -852.21% | -4153.24% | -1567.03% | -3083.68% |
| Operating Profit Margin | 0.00% | -923.34% | -4439.24% | -1558.54% | -3290.07% |
| Pretax Profit Margin | 0.00% | -1053.71% | -5264.61% | -1599.80% | -3150.91% |
| Net Profit Margin | 0.00% | -962.12% | -5109.26% | -1693.50% | -3608.47% |
| Continuous Operations Profit Margin | 0.00% | -1032.02% | -5432.56% | -1682.06% | -3382.79% |
| Net Income Per EBT | 94.68% | 91.31% | 97.05% | 105.86% | 114.52% |
| EBT Per EBIT | 116.80% | 114.12% | 118.59% | 102.65% | 95.77% |
| Return on Assets (ROA) | -37.55% | -65.03% | -100.05% | -150.20% | -93.73% |
| Return on Equity (ROE) | -71.17% | -399.86% | -501.13% | -368.81% | -145.18% |
| Return on Capital Employed (ROCE) | -48.00% | -478.93% | -402.16% | -280.40% | -116.99% |
| Return on Invested Capital (ROIC) | -42.64% | -116.69% | -167.34% | -188.61% | -95.79% |
| Return on Tangible Assets | -37.55% | -65.03% | -100.05% | -150.20% | -93.73% |
| Earnings Yield | -15.97% | -71.18% | -154.85% | -82.99% | -15.12% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.00 | 0.44 | 0.20 | 0.71 | 0.84 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.20 |
| Fixed Asset Turnover | 0.00 | 0.44 | 0.11 | 0.56 | 0.18 |
| Asset Turnover | 0.00 | 0.07 | 0.02 | 0.09 | 0.03 |
| Working Capital Turnover Ratio | 0.00 | -0.12 | -0.04 | 1.38 | 0.13 |
| Cash Conversion Cycle | 0.00 | 827.32 | 1818.81 | 515.44 | 2301.22 |
| Days of Sales Outstanding | 0.00 | 827.32 | 1818.81 | 515.44 | 437.11 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 1864.11 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cycle | 0.00 | 827.32 | 1818.81 | 515.44 | 2301.22 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.13 | -0.15 | -0.97 | -2.34 | -3.03 |
| Free Cash Flow Per Share | -0.13 | -0.15 | -0.97 | -2.37 | -3.04 |
| Dividend Paid and CapEx Coverage Ratio | 0.00 | -361829.00 | -197.48 | -61.81 | -434.08 |
| Capital Expenditure Coverage Ratio | 0.00 | -361829.00 | -197.48 | -61.81 | -434.08 |
| Operating Cash Flow Coverage Ratio | -0.86 | -0.56 | -1.51 | -2.17 | -2.27 |
| Operating Cash Flow to Sales Ratio | 0.00 | -3.55 | -27.47 | -7.63 | -21.35 |
| Free Cash Flow Yield | -6.03% | -26.27% | -83.67% | -37.99% | -8.97% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -5.46 | -1.40 | -0.65 | -1.21 | -6.62 |
| Price-to-Sales (P/S) Ratio | 0.00 | 13.52 | 32.99 | 20.41 | 238.71 |
| Price-to-Book (P/B) Ratio | 4.46 | 5.62 | 3.24 | 4.44 | 9.60 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -16.59 | -3.81 | -1.20 | -2.63 | -11.15 |
| Price-to-Operating Cash Flow Ratio | -16.59 | -3.81 | -1.20 | -2.67 | -11.18 |
| Price-to-Earnings Growth (PEG) Ratio | 0.76 | 0.02 | 0.01 | -0.61 | -3.31 |
| Enterprise Value Multiple | -7.04 | -2.12 | -1.12 | -1.44 | -7.51 |
| Enterprise Value | 52.33M | 9.23M | 7.08M | 21.81M | 82.44M |
| EV to EBITDA | -7.04 | -2.12 | -1.12 | -1.44 | -7.51 |
| EV to Sales | 0.00 | 18.11 | 46.45 | 22.49 | 231.71 |
| EV to Free Cash Flow | -17.52 | -5.10 | -1.68 | -2.90 | -10.83 |
| EV to Operating Cash Flow | -17.52 | -5.10 | -1.69 | -2.95 | -10.85 |
| Tangible Book Value Per Share | 0.57 | 0.06 | 0.29 | 1.45 | 3.54 |
| Shareholders’ Equity Per Share | 0.48 | 0.11 | 0.36 | 1.41 | 3.53 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.00 | 0.02 | -0.03 | -0.05 | -0.07 |
| Revenue Per Share | 0.00 | 0.04 | 0.04 | 0.31 | 0.14 |
| Net Income Per Share | -0.34 | -0.42 | -1.80 | -5.19 | -5.12 |
| Tax Burden | 0.95 | 0.91 | 0.97 | 1.06 | 1.15 |
| Interest Burden | 1.05 | 1.18 | 1.20 | 1.02 | 1.02 |
| Research & Development to Revenue | 0.00 | 0.35 | 6.97 | 2.78 | 2.82 |
| SG&A to Revenue | 0.00 | 9.88 | 36.44 | 13.51 | 31.07 |
| Stock-Based Compensation to Revenue | 0.00 | 5.44 | 1.22 | 7.26 | 14.92 |
| Income Quality | 0.36 | 0.34 | 0.54 | 0.45 | 0.63 |
Currency in USD