Taiwan-Asia Semiconductor Corporation(TW:2340)
NT$42.30+1.60 (+3.93%)
TW:2340
Taiwan-Asia Semiconductor Corporation financials statements
NT$42.30
At close:+1.60 (+3.93%)
Taiwan-Asia Semiconductor Corporation (2340) Ratios
Taiwan-Asia Semiconductor Corporation Ratios
TW:2340's free cash flow for Q2 2026 was NT$-295.60M. For the 2026 fiscal year, TW:2340's free cash flow was decreased by NT$-153.41M and operating cash flow was NT$-142.19M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.40 | 1.60 | 2.42 | 3.50 | 3.42 |
| Quick Ratio | 1.00 | 1.08 | 1.74 | 2.68 | 2.85 |
| Cash Ratio | 0.64 | 0.63 | 1.00 | 1.97 | 1.54 |
| Solvency Ratio | -0.02 | 0.03 | 0.21 | 0.39 | 0.49 |
| Operating Cash Flow Ratio | -0.08 | -0.03 | 0.16 | 0.99 | 0.77 |
| Short-Term Operating Cash Flow Coverage | -0.15 | -0.06 | 0.76 | 11.01 | 5.20 |
| Net Current Asset Value | NT$ -2.05B | NT$ -1.24B | NT$ 810.70M | NT$ 3.30B | NT$ 5.04B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.38 | 0.33 | 0.18 | 0.05 | 0.04 |
| Debt-to-Equity Ratio | 0.85 | 0.66 | 0.28 | 0.06 | 0.06 |
| Debt-to-Capital Ratio | 0.46 | 0.40 | 0.22 | 0.06 | 0.05 |
| Long-Term Debt-to-Capital Ratio | 0.34 | 0.29 | 0.17 | 0.02 | 0.00 |
| Financial Leverage Ratio | 2.24 | 1.99 | 1.50 | 1.24 | 1.27 |
| Debt Service Coverage Ratio | -0.12 | 0.15 | 1.93 | 5.52 | 3.76 |
| Interest Coverage Ratio | -14.34 | -11.92 | 4.03 | 40.56 | 59.92 |
| Debt to Market Cap | 0.47 | 0.37 | 0.10 | 0.02 | 0.01 |
| Interest Debt Per Share | 12.94 | 11.55 | 5.30 | 1.26 | 1.45 |
| Net Debt to EBITDA | -16.64 | 9.57 | 0.37 | -2.73 | -1.94 |
| Profitability Margins | |||||
| Gross Profit Margin | -3.18% | 11.75% | 23.42% | 26.81% | 32.18% |
| EBIT Margin | -29.72% | -10.87% | 8.05% | 10.12% | 16.76% |
| EBITDA Margin | -4.21% | 6.58% | 21.08% | 20.02% | 24.49% |
| Operating Profit Margin | -29.72% | -14.24% | 1.98% | 10.29% | 16.80% |
| Pretax Profit Margin | -30.23% | -11.91% | 7.56% | 9.86% | 16.48% |
| Net Profit Margin | -29.16% | -11.86% | 7.73% | 7.96% | 13.50% |
| Continuous Operations Profit Margin | -31.79% | -12.45% | 7.65% | 8.08% | 13.57% |
| Net Income Per EBT | 96.47% | 99.61% | 102.26% | 80.68% | 81.90% |
| EBT Per EBIT | 101.71% | 83.61% | 381.84% | 95.86% | 98.12% |
| Return on Assets (ROA) | -8.58% | -3.41% | 2.46% | 3.42% | 6.72% |
| Return on Equity (ROE) | -19.24% | -6.78% | 3.69% | 4.24% | 8.56% |
| Return on Capital Employed (ROCE) | -12.00% | -5.41% | 0.75% | 5.16% | 10.22% |
| Return on Invested Capital (ROIC) | -10.10% | -4.71% | 0.72% | 4.10% | 8.09% |
| Return on Tangible Assets | -8.65% | -3.43% | 2.47% | 3.42% | 6.73% |
| Earnings Yield | -11.03% | -3.94% | 1.49% | 2.44% | 2.97% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.45 | 3.07 | 3.30 | 5.53 | 4.70 |
| Payables Turnover | 6.97 | 4.21 | 5.28 | 7.07 | 4.94 |
| Inventory Turnover | 2.80 | 2.04 | 2.26 | 2.65 | 3.28 |
| Fixed Asset Turnover | 0.58 | 0.57 | 0.67 | 1.30 | 2.13 |
| Asset Turnover | 0.29 | 0.29 | 0.32 | 0.43 | 0.50 |
| Working Capital Turnover Ratio | 2.30 | 1.73 | 1.20 | 0.98 | 1.23 |
| Cash Conversion Cycle | 183.76 | 211.13 | 203.39 | 151.87 | 115.00 |
| Days of Sales Outstanding | 105.72 | 118.77 | 110.70 | 65.98 | 77.64 |
| Days of Inventory Outstanding | 130.43 | 179.06 | 161.83 | 137.48 | 111.26 |
| Days of Payables Outstanding | 52.39 | 86.70 | 69.14 | 51.59 | 73.91 |
| Operating Cycle | 236.15 | 297.83 | 272.53 | 203.46 | 188.90 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.69 | -0.24 | 0.72 | 3.45 | 4.42 |
| Free Cash Flow Per Share | -2.98 | -6.64 | -6.32 | 1.24 | 3.00 |
| Dividend Paid and CapEx Coverage Ratio | -0.30 | -0.03 | 0.09 | 0.66 | 1.62 |
| Capital Expenditure Coverage Ratio | -0.30 | -0.04 | 0.10 | 1.56 | 3.13 |
| Operating Cash Flow Coverage Ratio | -0.05 | -0.02 | 0.14 | 2.80 | 3.14 |
| Operating Cash Flow to Sales Ratio | -0.07 | -0.02 | 0.08 | 0.33 | 0.28 |
| Free Cash Flow Yield | -11.43% | -22.49% | -13.41% | 3.67% | 4.23% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -9.06 | -25.47 | 67.29 | 41.16 | 33.70 |
| Price-to-Sales (P/S) Ratio | 2.64 | 3.01 | 5.20 | 3.26 | 4.55 |
| Price-to-Book (P/B) Ratio | 1.74 | 1.72 | 2.48 | 1.73 | 2.88 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -8.75 | -4.45 | -7.45 | 27.28 | 23.67 |
| Price-to-Operating Cash Flow Ratio | -37.99 | -123.10 | 65.13 | 9.77 | 16.10 |
| Price-to-Earnings Growth (PEG) Ratio | -0.06 | 0.10 | -4.60 | -0.67 | 0.87 |
| Enterprise Value Multiple | -79.40 | 55.28 | 25.05 | 13.55 | 16.64 |
| Enterprise Value | 14.47B | 15.65B | 20.98B | 12.29B | 25.04B |
| EV to EBITDA | -79.40 | 55.28 | 25.05 | 13.55 | 16.64 |
| EV to Sales | 3.34 | 3.64 | 5.28 | 2.71 | 4.08 |
| EV to Free Cash Flow | -11.06 | -5.38 | -7.57 | 22.71 | 21.20 |
| EV to Operating Cash Flow | -48.07 | -148.86 | 66.11 | 8.14 | 14.42 |
| Tangible Book Value Per Share | 15.85 | 17.94 | 19.29 | 19.41 | 24.63 |
| Shareholders’ Equity Per Share | 14.97 | 17.19 | 18.96 | 19.46 | 24.66 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.05 | -0.05 | -0.01 | 0.19 | 0.18 |
| Revenue Per Share | 9.88 | 9.82 | 9.05 | 10.36 | 15.63 |
| Net Income Per Share | -2.88 | -1.16 | 0.70 | 0.82 | 2.11 |
| Tax Burden | 0.96 | 1.00 | 1.02 | 0.81 | 0.82 |
| Interest Burden | 1.02 | 1.10 | 0.94 | 0.97 | 0.98 |
| Research & Development to Revenue | 0.13 | 0.11 | 0.06 | 0.03 | 0.02 |
| SG&A to Revenue | 0.13 | 0.15 | 0.16 | 0.15 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.01 | 0.02 |
| Income Quality | 0.24 | 0.21 | 1.06 | 3.38 | 1.71 |
Currency in TWD
