Asia Precision PCL(TH:APCS)
฿1.26+0.02 (+1.61%)
TH:APCS
Asia Precision PCL financials statements
฿1.26
At close:+0.02 (+1.61%)
Asia Precision PCL (APCS) Ratios
Asia Precision PCL Ratios
TH:APCS's free cash flow for Q2 2026 was ฿258.64M. For the 2026 fiscal year, TH:APCS's free cash flow was decreased by ฿-1.05M and operating cash flow was ฿259.69M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.26 | 1.73 | 1.18 | 1.94 | 1.79 |
| Quick Ratio | 1.22 | 1.69 | 1.14 | 1.91 | 1.67 |
| Cash Ratio | 0.03 | 0.13 | 0.11 | 0.13 | 0.41 |
| Solvency Ratio | -0.24 | 0.07 | 0.11 | -0.06 | 0.19 |
| Operating Cash Flow Ratio | 0.11 | -0.40 | -0.17 | -0.10 | 0.17 |
| Short-Term Operating Cash Flow Coverage | 0.33 | -1.81 | -0.39 | -0.80 | 1.01 |
| Net Current Asset Value | ฿ 162.22M | ฿ 269.52M | ฿ 279.29M | ฿ 735.64M | ฿ 1.03B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.21 | 0.23 | 0.24 | 0.21 | 0.10 |
| Debt-to-Equity Ratio | 0.45 | 0.45 | 0.50 | 0.52 | 0.19 |
| Debt-to-Capital Ratio | 0.31 | 0.31 | 0.33 | 0.34 | 0.16 |
| Long-Term Debt-to-Capital Ratio | 0.08 | 0.22 | 0.00 | 0.28 | 0.02 |
| Financial Leverage Ratio | 2.18 | 1.98 | 2.12 | 2.47 | 1.82 |
| Debt Service Coverage Ratio | -0.17 | 0.54 | 0.31 | -0.45 | 0.42 |
| Interest Coverage Ratio | -4.88 | -0.78 | 3.08 | -7.99 | 28.72 |
| Debt to Market Cap | 0.55 | 0.59 | 0.34 | 0.29 | 0.09 |
| Interest Debt Per Share | 0.91 | 1.27 | 1.44 | 1.49 | 0.57 |
| Net Debt to EBITDA | -4.66 | 3.70 | 2.25 | -5.60 | -1.45 |
| Profitability Margins | |||||
| Gross Profit Margin | -18.44% | 5.26% | 7.11% | -3.87% | 19.75% |
| EBIT Margin | -29.80% | 0.21% | 11.80% | -11.68% | 3.22% |
| EBITDA Margin | -11.96% | 12.77% | 19.97% | -7.27% | 7.28% |
| Operating Profit Margin | -29.80% | -3.32% | 11.78% | -11.68% | 11.45% |
| Pretax Profit Margin | -57.67% | -4.06% | 7.98% | -13.14% | 11.97% |
| Net Profit Margin | -54.52% | -4.31% | 6.58% | -11.74% | 9.70% |
| Continuous Operations Profit Margin | -54.54% | -4.27% | 6.60% | -11.74% | 2.12% |
| Net Income Per EBT | 94.54% | 106.31% | 82.49% | 89.38% | 80.99% |
| EBT Per EBIT | 193.56% | 122.09% | 67.73% | 112.52% | 104.53% |
| Return on Assets (ROA) | -18.84% | -1.69% | 2.62% | -4.73% | 5.92% |
| Return on Equity (ROE) | -41.03% | -3.35% | 5.55% | -11.71% | 10.77% |
| Return on Capital Employed (ROCE) | -19.64% | -1.94% | 9.51% | -7.30% | 11.88% |
| Return on Invested Capital (ROIC) | -14.23% | -1.74% | 5.39% | -6.07% | 8.28% |
| Return on Tangible Assets | -21.31% | -1.75% | 2.71% | -4.91% | 6.15% |
| Earnings Yield | -52.80% | -4.62% | 4.04% | -6.91% | 6.82% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.66 | 0.85 | 0.82 | 1.07 | 1.46 |
| Payables Turnover | 1.68 | 1.93 | 1.64 | 2.69 | 1.87 |
| Inventory Turnover | 22.56 | 25.95 | 18.47 | 35.17 | 9.82 |
| Fixed Asset Turnover | 1.54 | 1.42 | 1.39 | 1.62 | 2.97 |
| Asset Turnover | 0.35 | 0.39 | 0.40 | 0.40 | 0.61 |
| Working Capital Turnover Ratio | 1.59 | 2.27 | 1.61 | 1.36 | 1.96 |
| Cash Conversion Cycle | 352.05 | 254.65 | 239.89 | 215.46 | 91.90 |
| Days of Sales Outstanding | 553.63 | 429.39 | 442.53 | 340.62 | 250.32 |
| Days of Inventory Outstanding | 16.18 | 14.07 | 19.76 | 10.38 | 37.18 |
| Days of Payables Outstanding | 217.76 | 188.80 | 222.40 | 135.54 | 195.61 |
| Operating Cycle | 569.81 | 443.45 | 462.30 | 351.00 | 287.50 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.21 | -0.69 | -0.51 | -0.25 | 0.39 |
| Free Cash Flow Per Share | 0.21 | -0.72 | -0.65 | -0.55 | 0.34 |
| Dividend Paid and CapEx Coverage Ratio | 108.04 | -24.22 | -3.54 | -0.70 | 3.80 |
| Capital Expenditure Coverage Ratio | 108.04 | -24.22 | -3.54 | -0.84 | 9.29 |
| Operating Cash Flow Coverage Ratio | 0.25 | -0.59 | -0.37 | -0.17 | 0.70 |
| Operating Cash Flow to Sales Ratio | 0.15 | -0.34 | -0.22 | -0.09 | 0.12 |
| Free Cash Flow Yield | 14.43% | -38.06% | -17.43% | -11.85% | 7.37% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -1.88 | -21.65 | 24.80 | -14.62 | 14.62 |
| Price-to-Sales (P/S) Ratio | 1.03 | 0.93 | 1.63 | 1.70 | 1.42 |
| Price-to-Book (P/B) Ratio | 0.78 | 0.72 | 1.38 | 1.69 | 1.58 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.93 | -2.63 | -5.74 | -8.44 | 13.58 |
| Price-to-Operating Cash Flow Ratio | 6.86 | -2.74 | -7.36 | -18.49 | 12.12 |
| Price-to-Earnings Growth (PEG) Ratio | -0.00 | 0.14 | -0.17 | 0.07 | 0.01 |
| Enterprise Value Multiple | -13.30 | 11.01 | 10.42 | -28.98 | 18.06 |
| Enterprise Value | 1.45B | 1.88B | 3.13B | 3.83B | 2.86B |
| EV to EBITDA | -13.30 | 11.01 | 10.42 | -28.98 | 18.06 |
| EV to Sales | 1.59 | 1.41 | 2.08 | 2.11 | 1.32 |
| EV to Free Cash Flow | 10.67 | -3.95 | -7.32 | -10.46 | 12.57 |
| EV to Operating Cash Flow | 10.57 | -4.12 | -9.39 | -22.92 | 11.22 |
| Tangible Book Value Per Share | 1.39 | 2.44 | 2.53 | 2.97 | 2.77 |
| Shareholders’ Equity Per Share | 1.84 | 2.61 | 2.70 | 2.76 | 2.96 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.05 | -0.05 | 0.17 | 0.11 | 0.19 |
| Revenue Per Share | 1.38 | 2.02 | 2.28 | 2.75 | 3.29 |
| Net Income Per Share | -0.76 | -0.09 | 0.15 | -0.32 | 0.32 |
| Tax Burden | 0.95 | 1.06 | 0.82 | 0.89 | 0.81 |
| Interest Burden | 1.94 | -19.24 | 0.68 | 1.13 | 3.72 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.11 | 0.09 | 0.07 | 0.07 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.28 | 8.42 | -3.37 | 1.45 | 0.98 |
Currency in THB
