Ching Chan Optical Technology Co., Ltd.(TW:2070)
NT$55.50+1.30 (+2.40%)
TW:2070
Ching Chan Optical Technology Co., Ltd. financials statements
NT$55.50
At close:+1.30 (+2.40%)
Ching Chan Optical Technology Co., Ltd. (2070) Ratios
Ching Chan Optical Technology Co., Ltd. Ratios
TW:2070's free cash flow for Q2 2026 was NT$18.57M. For the 2026 fiscal year, TW:2070's free cash flow was decreased by NT$-17.20M and operating cash flow was NT$35.77M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.18 | 2.41 | 1.74 | 2.70 | 2.19 |
| Quick Ratio | 1.48 | 1.41 | 1.35 | 1.80 | 1.56 |
| Cash Ratio | 0.81 | 0.71 | 1.03 | 1.27 | 0.87 |
| Solvency Ratio | 0.30 | 0.45 | 0.19 | 0.38 | 0.24 |
| Operating Cash Flow Ratio | 0.36 | 0.49 | 0.12 | 1.02 | 0.53 |
| Short-Term Operating Cash Flow Coverage | 1.90 | 10.50 | 0.20 | 19.00 | 1.12 |
| Net Current Asset Value | NT$ 307.69M | NT$ 279.23M | NT$ 341.39M | NT$ 263.36M | NT$ 199.82M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.11 | 0.07 | 0.26 | 0.08 | 0.26 |
| Debt-to-Equity Ratio | 0.17 | 0.10 | 0.47 | 0.12 | 0.44 |
| Debt-to-Capital Ratio | 0.14 | 0.09 | 0.32 | 0.11 | 0.31 |
| Long-Term Debt-to-Capital Ratio | 0.07 | 0.06 | 0.07 | 0.08 | 0.19 |
| Financial Leverage Ratio | 1.48 | 1.38 | 1.77 | 1.41 | 1.72 |
| Debt Service Coverage Ratio | 1.71 | 9.93 | 0.38 | 8.77 | 0.85 |
| Interest Coverage Ratio | 18.81 | 31.59 | 36.34 | 18.06 | 21.77 |
| Debt to Market Cap | 0.09 | 0.03 | 0.35 | 0.07 | 0.27 |
| Interest Debt Per Share | 4.47 | 2.61 | 11.95 | 3.03 | 10.63 |
| Net Debt to EBITDA | -0.85 | -0.50 | -1.25 | -1.14 | 0.28 |
| Profitability Margins | |||||
| Gross Profit Margin | 40.20% | 52.23% | 51.53% | 45.05% | 50.21% |
| EBIT Margin | 13.50% | 19.90% | 16.93% | 18.64% | 20.63% |
| EBITDA Margin | 21.00% | 27.28% | 25.16% | 27.68% | 29.54% |
| Operating Profit Margin | 13.50% | 18.33% | 15.04% | 10.67% | 19.61% |
| Pretax Profit Margin | 15.27% | 19.32% | 16.51% | 18.05% | 19.73% |
| Net Profit Margin | 11.83% | 14.85% | 12.96% | 13.75% | 15.96% |
| Continuous Operations Profit Margin | 11.83% | 14.85% | 12.96% | 13.75% | 15.96% |
| Net Income Per EBT | 77.49% | 76.88% | 78.49% | 76.19% | 80.90% |
| EBT Per EBIT | 113.14% | 105.39% | 109.79% | 169.19% | 100.64% |
| Return on Assets (ROA) | 5.83% | 8.29% | 4.97% | 6.67% | 6.49% |
| Return on Equity (ROE) | 8.60% | 11.47% | 8.81% | 9.44% | 11.19% |
| Return on Capital Employed (ROCE) | 8.83% | 12.87% | 9.19% | 6.37% | 10.67% |
| Return on Invested Capital (ROIC) | 6.41% | 9.72% | 5.36% | 4.77% | 7.42% |
| Return on Tangible Assets | 6.45% | 9.48% | 5.62% | 8.04% | 7.74% |
| Earnings Yield | 5.50% | 4.02% | 6.86% | 6.11% | 7.08% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.91 | 4.76 | 5.02 | 6.27 | 4.32 |
| Payables Turnover | 3.57 | 4.92 | 3.50 | 5.69 | 6.92 |
| Inventory Turnover | 1.70 | 1.29 | 1.28 | 1.59 | 1.26 |
| Fixed Asset Turnover | 1.73 | 1.98 | 1.76 | 1.66 | 1.62 |
| Asset Turnover | 0.49 | 0.56 | 0.38 | 0.49 | 0.41 |
| Working Capital Turnover Ratio | 1.77 | 1.76 | 1.48 | 1.44 | 1.46 |
| Cash Conversion Cycle | 205.59 | 284.79 | 253.41 | 223.22 | 321.40 |
| Days of Sales Outstanding | 93.35 | 76.63 | 72.76 | 58.22 | 84.47 |
| Days of Inventory Outstanding | 214.50 | 282.28 | 284.94 | 229.18 | 289.65 |
| Days of Payables Outstanding | 102.26 | 74.13 | 104.29 | 64.18 | 52.72 |
| Operating Cycle | 307.85 | 358.91 | 357.70 | 287.40 | 374.12 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.43 | 3.60 | 1.96 | 6.64 | 5.49 |
| Free Cash Flow Per Share | 1.90 | 3.13 | 1.57 | 6.34 | 5.41 |
| Dividend Paid and CapEx Coverage Ratio | 1.37 | 1.40 | 1.04 | 3.68 | 5.10 |
| Capital Expenditure Coverage Ratio | 2.24 | 7.61 | 4.99 | 21.76 | 72.02 |
| Operating Cash Flow Coverage Ratio | 0.79 | 1.44 | 0.17 | 2.26 | 0.52 |
| Operating Cash Flow to Sales Ratio | 0.18 | 0.18 | 0.11 | 0.39 | 0.33 |
| Free Cash Flow Yield | 4.67% | 4.24% | 4.79% | 16.70% | 14.39% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 18.13 | 24.85 | 14.58 | 16.36 | 14.14 |
| Price-to-Sales (P/S) Ratio | 2.15 | 3.69 | 1.89 | 2.25 | 2.26 |
| Price-to-Book (P/B) Ratio | 1.56 | 2.85 | 1.28 | 1.54 | 1.58 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 21.43 | 23.58 | 20.88 | 5.99 | 6.95 |
| Price-to-Operating Cash Flow Ratio | 11.85 | 20.48 | 16.70 | 5.71 | 6.85 |
| Price-to-Earnings Growth (PEG) Ratio | -0.74 | 0.78 | -4.83 | -1.28 | -0.05 |
| Enterprise Value Multiple | 9.39 | 13.03 | 6.26 | 6.99 | 7.92 |
| Enterprise Value | 1.37B | 2.54B | 979.90M | 1.17B | 1.40B |
| EV to EBITDA | 9.39 | 13.03 | 6.26 | 6.99 | 7.92 |
| EV to Sales | 1.97 | 3.56 | 1.57 | 1.93 | 2.34 |
| EV to Free Cash Flow | 19.65 | 22.72 | 17.40 | 5.15 | 7.21 |
| EV to Operating Cash Flow | 10.87 | 19.73 | 13.92 | 4.91 | 7.11 |
| Tangible Book Value Per Share | 22.28 | 21.37 | 20.34 | 18.67 | 17.16 |
| Shareholders’ Equity Per Share | 26.00 | 25.89 | 25.54 | 24.59 | 23.79 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.23 | 0.23 | 0.22 | 0.24 | 0.19 |
| Revenue Per Share | 18.89 | 19.99 | 17.36 | 16.87 | 16.67 |
| Net Income Per Share | 2.24 | 2.97 | 2.25 | 2.32 | 2.66 |
| Tax Burden | 0.77 | 0.77 | 0.78 | 0.76 | 0.81 |
| Interest Burden | 1.13 | 0.97 | 0.98 | 0.97 | 0.96 |
| Research & Development to Revenue | 0.04 | 0.05 | 0.07 | 0.07 | 0.06 |
| SG&A to Revenue | 0.28 | 0.29 | 0.30 | 0.28 | 0.25 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.19 | 0.93 | 0.87 | 2.86 | 2.06 |
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