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AU Optronics (AUOTY) Ratios
AU Optronics Ratios
AUOTY's free cash flow for Q2 2026 was $1.29B. For the 2026 fiscal year, AUOTY's free cash flow was decreased by $-2.77B and operating cash flow was $4.06B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.12 | 1.26 | 1.52 | 1.44 | 1.55 |
| Quick Ratio | 0.83 | 0.95 | 1.22 | 1.13 | 1.27 |
| Cash Ratio | 0.45 | 0.63 | 0.89 | 0.83 | 0.65 |
| Solvency Ratio | 0.17 | 0.13 | 0.07 | 0.05 | 0.51 |
| Operating Cash Flow Ratio | 0.09 | 0.21 | 0.11 | 0.28 | 0.85 |
| Short-Term Operating Cash Flow Coverage | 0.34 | 1.42 | 0.97 | 1.92 | 6.18 |
| Net Current Asset Value | $ -79.83B | $ -94.97B | $ -73.90B | $ -55.25B | $ 5.18B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.31 | 0.33 | 0.32 | 0.25 | 0.15 |
| Debt-to-Equity Ratio | 0.77 | 0.83 | 0.76 | 0.52 | 0.28 |
| Debt-to-Capital Ratio | 0.44 | 0.45 | 0.43 | 0.34 | 0.22 |
| Long-Term Debt-to-Capital Ratio | 0.33 | 0.40 | 0.39 | 0.28 | 0.14 |
| Financial Leverage Ratio | 2.51 | 2.56 | 2.41 | 2.09 | 1.83 |
| Debt Service Coverage Ratio | 0.77 | 1.76 | 1.31 | 0.77 | 5.18 |
| Interest Coverage Ratio | -0.34 | -2.56 | -8.06 | -15.90 | 28.44 |
| Debt to Market Cap | 1.19 | 1.07 | 0.80 | 0.67 | 0.32 |
| Interest Debt Per Share | 158.75 | 171.14 | 161.32 | 110.78 | 87.57 |
| Net Debt to EBITDA | 2.13 | 1.61 | 2.75 | 1.16 | -0.15 |
| Profitability Margins | |||||
| Gross Profit Margin | 11.50% | 8.64% | 1.86% | 0.64% | 24.49% |
| EBIT Margin | -0.38% | 0.96% | -7.65% | -7.29% | 18.51% |
| EBITDA Margin | 10.23% | 13.13% | 5.46% | 5.46% | 27.59% |
| Operating Profit Margin | -0.38% | -3.02% | -8.86% | -9.71% | 17.02% |
| Pretax Profit Margin | 3.00% | -0.22% | -8.74% | -7.90% | 17.91% |
| Net Profit Margin | 2.43% | -1.09% | -7.34% | -8.55% | 16.55% |
| Continuous Operations Profit Margin | 2.48% | -1.05% | -7.32% | -8.50% | 17.12% |
| Net Income Per EBT | 81.08% | 506.65% | 83.96% | 108.18% | 92.36% |
| EBT Per EBIT | -799.61% | 7.14% | 98.73% | 81.38% | 105.28% |
| Return on Assets (ROA) | 1.81% | -0.78% | -4.75% | -5.45% | 14.44% |
| Return on Equity (ROE) | 4.54% | -2.00% | -11.44% | -11.40% | 26.46% |
| Return on Capital Employed (ROCE) | -0.41% | -2.99% | -7.60% | -8.27% | 20.95% |
| Return on Invested Capital (ROIC) | -0.30% | -2.82% | -6.13% | -7.88% | 18.92% |
| Return on Tangible Assets | 1.92% | -0.82% | -4.89% | -5.62% | 14.85% |
| Earnings Yield | 7.53% | -2.77% | -13.07% | -16.14% | 35.49% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.79 | 10.79 | 10.31 | 12.41 | 6.02 |
| Payables Turnover | 4.80 | 4.73 | 5.04 | 5.18 | 4.42 |
| Inventory Turnover | 6.93 | 7.57 | 8.39 | 8.10 | 8.12 |
| Fixed Asset Turnover | 1.68 | 1.59 | 1.37 | 1.31 | 2.04 |
| Asset Turnover | 0.74 | 0.71 | 0.65 | 0.64 | 0.87 |
| Working Capital Turnover Ratio | 13.04 | 7.14 | 5.35 | 4.44 | 5.36 |
| Cash Conversion Cycle | 23.42 | 4.86 | 6.52 | 3.94 | 22.95 |
| Days of Sales Outstanding | 46.85 | 33.82 | 35.41 | 29.40 | 60.65 |
| Days of Inventory Outstanding | 52.64 | 48.20 | 43.50 | 45.05 | 44.97 |
| Days of Payables Outstanding | 76.08 | 77.16 | 72.39 | 70.51 | 82.67 |
| Operating Cycle | 99.49 | 82.02 | 78.91 | 74.45 | 105.62 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 14.78 | 30.21 | 13.01 | 30.58 | 137.47 |
| Free Cash Flow Per Share | -9.36 | -4.93 | -21.86 | -10.18 | 115.11 |
| Dividend Paid and CapEx Coverage Ratio | 0.54 | 0.68 | 0.30 | 0.59 | 5.27 |
| Capital Expenditure Coverage Ratio | 0.61 | 0.86 | 0.37 | 0.75 | 6.15 |
| Operating Cash Flow Coverage Ratio | 0.10 | 0.18 | 0.08 | 0.28 | 1.62 |
| Operating Cash Flow to Sales Ratio | 0.04 | 0.08 | 0.04 | 0.11 | 0.28 |
| Free Cash Flow Yield | -7.76% | -3.41% | -12.06% | -6.87% | 50.74% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 13.26 | -36.13 | -7.65 | -6.19 | 2.82 |
| Price-to-Sales (P/S) Ratio | 0.32 | 0.40 | 0.56 | 0.53 | 0.47 |
| Price-to-Book (P/B) Ratio | 0.60 | 0.72 | 0.87 | 0.71 | 0.75 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -12.89 | -29.30 | -8.29 | -14.55 | 1.97 |
| Price-to-Operating Cash Flow Ratio | 8.16 | 4.78 | 13.94 | 4.85 | 1.65 |
| Price-to-Earnings Growth (PEG) Ratio | -0.04 | 0.43 | 18.21 | 0.05 | 0.00 |
| Enterprise Value Multiple | 5.28 | 4.62 | 13.03 | 10.86 | 1.54 |
| Enterprise Value | 152.98B | 170.05B | 176.47B | 146.28B | 157.36B |
| EV to EBITDA | 5.28 | 4.62 | 13.03 | 10.86 | 1.54 |
| EV to Sales | 0.54 | 0.61 | 0.71 | 0.59 | 0.42 |
| EV to Free Cash Flow | -21.59 | -45.01 | -10.51 | -16.29 | 1.79 |
| EV to Operating Cash Flow | 13.67 | 7.35 | 17.66 | 5.42 | 1.50 |
| Tangible Book Value Per Share | 185.20 | 183.22 | 200.62 | 204.12 | 296.95 |
| Shareholders’ Equity Per Share | 200.20 | 200.12 | 207.23 | 209.88 | 304.27 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.17 | -3.87 | 0.16 | -0.08 | 0.04 |
| Revenue Per Share | 373.70 | 365.84 | 322.84 | 279.84 | 486.61 |
| Net Income Per Share | 9.09 | -4.00 | -23.70 | -23.93 | 80.51 |
| Tax Burden | 0.81 | 5.07 | 0.84 | 1.08 | 0.92 |
| Interest Burden | -8.00 | -0.22 | 1.14 | 1.08 | 0.97 |
| Research & Development to Revenue | 0.06 | 0.06 | 0.05 | 0.05 | 0.04 |
| SG&A to Revenue | 0.06 | 0.06 | 0.03 | 0.03 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.63 | -38.27 | -0.55 | -1.38 | 1.58 |
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