Ascent Development Co Ltd(TW:1439)
NT$28.90+0.00 (+2.12%)
TW:1439
Ascent Development Co Ltd financials statements
NT$28.90
At close:+0.00 (+2.12%)
Ascent Development Co Ltd (1439) Ratios
Ascent Development Co Ltd Ratios
TW:1439's free cash flow for Q2 2026 was NT$-47.85M. For the 2026 fiscal year, TW:1439's free cash flow was increased by NT$0.00 and operating cash flow was NT$-47.85M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.76 | 1.57 | 1.78 | 1.85 | 2.61 |
| Quick Ratio | 0.51 | 0.40 | 0.49 | 0.45 | 1.25 |
| Cash Ratio | 0.41 | 0.24 | 0.36 | 0.35 | 1.21 |
| Solvency Ratio | 0.13 | 0.07 | 0.09 | 0.08 | 0.24 |
| Operating Cash Flow Ratio | 0.19 | -0.14 | -0.03 | -0.42 | -0.94 |
| Short-Term Operating Cash Flow Coverage | 0.29 | -0.20 | -0.04 | -0.45 | -0.47 |
| Net Current Asset Value | NT$ 976.08M | NT$ 703.00M | NT$ 808.78M | NT$ 734.11M | NT$ 1.01B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.30 | 0.35 | 0.36 | 0.39 | 0.21 |
| Debt-to-Equity Ratio | 0.60 | 0.74 | 0.75 | 0.83 | 0.27 |
| Debt-to-Capital Ratio | 0.38 | 0.43 | 0.43 | 0.45 | 0.21 |
| Long-Term Debt-to-Capital Ratio | 0.10 | 0.11 | 0.13 | 0.15 | 0.00 |
| Financial Leverage Ratio | 1.99 | 2.10 | 2.07 | 2.12 | 1.28 |
| Debt Service Coverage Ratio | 0.11 | 0.13 | 0.16 | 0.01 | 0.16 |
| Interest Coverage Ratio | 8.15 | -2.19 | -0.97 | 14.89 | 10.15 |
| Debt to Market Cap | 0.52 | 0.64 | 0.81 | 0.92 | 0.57 |
| Interest Debt Per Share | 16.98 | 22.58 | 21.03 | 20.70 | 6.76 |
| Net Debt to EBITDA | 6.73 | 7.23 | 5.62 | 47.70 | -0.67 |
| Profitability Margins | |||||
| Gross Profit Margin | 26.72% | 43.11% | 27.70% | 21.77% | 0.04% |
| EBIT Margin | 14.98% | 197.49% | 106.81% | 30.47% | 246.36% |
| EBITDA Margin | 18.16% | 220.16% | 117.73% | 5.04% | 273.91% |
| Operating Profit Margin | 14.98% | -26.26% | -6.57% | 30.47% | 176.67% |
| Pretax Profit Margin | 42.71% | 185.53% | 100.05% | 28.42% | 176.75% |
| Net Profit Margin | 36.37% | 163.56% | 92.58% | 25.18% | 162.79% |
| Continuous Operations Profit Margin | 41.94% | 165.66% | 97.97% | 25.18% | 212.50% |
| Net Income Per EBT | 85.15% | 88.16% | 92.53% | 88.62% | 92.10% |
| EBT Per EBIT | 285.07% | -706.48% | -1521.92% | 93.28% | 100.04% |
| Return on Assets (ROA) | 5.01% | 2.76% | 3.47% | 2.98% | 4.44% |
| Return on Equity (ROE) | 10.00% | 5.78% | 7.20% | 6.32% | 5.66% |
| Return on Capital Employed (ROCE) | 3.08% | -0.70% | -0.36% | 5.21% | 6.14% |
| Return on Invested Capital (ROIC) | 2.28% | -0.44% | -0.25% | 3.26% | 3.66% |
| Return on Tangible Assets | 5.01% | 2.76% | 3.47% | 2.42% | 4.68% |
| Earnings Yield | 9.31% | 5.41% | 8.33% | 7.52% | 5.95% |
| Efficiency Ratios | |||||
| Receivables Turnover | 13.26 | 1.78 | 4.44 | 11.31 | 0.33 |
| Payables Turnover | 4.76 | 0.66 | 5.13 | 17.98 | 2.30 |
| Inventory Turnover | 0.25 | 0.02 | 0.07 | 0.22 | 0.09 |
| Fixed Asset Turnover | 21.15 | 2.35 | 182.41 | 2111.68 | 331.09 |
| Asset Turnover | 0.14 | 0.02 | 0.04 | 0.12 | 0.03 |
| Working Capital Turnover Ratio | 0.60 | 0.08 | 0.15 | 0.50 | 0.08 |
| Cash Conversion Cycle | 1437.94 | 15920.97 | 5516.11 | 1704.19 | 4888.31 |
| Days of Sales Outstanding | 27.53 | 205.29 | 82.12 | 32.26 | 1101.18 |
| Days of Inventory Outstanding | 1487.15 | 16267.78 | 5505.20 | 1692.22 | 3945.74 |
| Days of Payables Outstanding | 76.73 | 552.10 | 71.21 | 20.30 | 158.62 |
| Operating Cycle | 1514.68 | 16473.07 | 5587.32 | 1724.49 | 5046.92 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.55 | -3.31 | -0.61 | -6.73 | -6.37 |
| Free Cash Flow Per Share | 3.54 | -3.40 | -0.61 | -4.22 | -6.35 |
| Dividend Paid and CapEx Coverage Ratio | 13.23 | -8.60 | -2.02 | -2.48 | -4.05 |
| Capital Expenditure Coverage Ratio | 402.38 | -38.96 | 0.00 | -2.68 | -328.90 |
| Operating Cash Flow Coverage Ratio | 0.21 | -0.15 | -0.03 | -0.33 | -0.96 |
| Operating Cash Flow to Sales Ratio | 0.46 | -3.10 | -0.28 | -1.09 | -7.44 |
| Free Cash Flow Yield | 11.85% | -10.53% | -2.52% | -20.33% | -27.08% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 9.31 | 18.53 | 12.03 | 13.30 | 15.33 |
| Price-to-Sales (P/S) Ratio | 3.91 | 30.24 | 11.12 | 3.35 | 27.38 |
| Price-to-Book (P/B) Ratio | 1.07 | 1.07 | 0.86 | 0.84 | 0.95 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 8.44 | -9.50 | -39.62 | -4.92 | -3.69 |
| Price-to-Operating Cash Flow Ratio | 8.42 | -9.74 | -39.62 | -3.08 | -3.68 |
| Price-to-Earnings Growth (PEG) Ratio | 0.11 | -1.43 | 0.43 | 6.78 | -0.10 |
| Enterprise Value Multiple | 28.24 | 20.96 | 15.06 | 114.11 | 9.32 |
| Enterprise Value | 4.17B | 4.53B | 3.53B | 3.28B | 2.01B |
| EV to EBITDA | 28.24 | 20.96 | 15.06 | 114.11 | 9.32 |
| EV to Sales | 5.13 | 46.15 | 17.73 | 5.75 | 25.53 |
| EV to Free Cash Flow | 11.07 | -14.50 | -63.19 | -8.45 | -3.44 |
| EV to Operating Cash Flow | 11.05 | -14.87 | -63.19 | -5.30 | -3.43 |
| Tangible Book Value Per Share | 32.46 | 34.55 | 33.83 | 30.60 | 22.99 |
| Shareholders’ Equity Per Share | 27.85 | 30.16 | 27.83 | 24.70 | 24.64 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.02 | 0.11 | 0.02 | 0.11 | 0.08 |
| Revenue Per Share | 7.65 | 1.07 | 2.16 | 6.20 | 0.86 |
| Net Income Per Share | 2.78 | 1.74 | 2.00 | 1.56 | 1.39 |
| Tax Burden | 0.85 | 0.88 | 0.93 | 0.89 | 0.92 |
| Interest Burden | 2.85 | 0.94 | 0.94 | 0.93 | 0.72 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.12 | 0.69 | 0.34 | 0.15 | 0.36 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.28 | -1.67 | -0.30 | -3.82 | -4.21 |
Currency in TWD
