Chroma Ate Inc.(TW:2360)
NT$1,370.00+60.00 (+4.58%)
TW:2360
Chroma Ate Inc. financials statements
NT$1,370.00
At close:+60.00 (+4.58%)
Chroma Ate Inc. (2360) Ratios
Chroma Ate Inc. Ratios
TW:2360's free cash flow for Q2 2026 was NT$3.77B. For the 2026 fiscal year, TW:2360's free cash flow was decreased by NT$-526.48M and operating cash flow was NT$4.30B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.85 | 2.12 | 1.87 | 1.91 | 1.87 |
| Quick Ratio | 1.99 | 1.45 | 1.32 | 1.40 | 1.37 |
| Cash Ratio | 0.68 | 0.50 | 0.49 | 0.64 | 0.39 |
| Solvency Ratio | 0.86 | 0.51 | 0.43 | 0.48 | 0.45 |
| Operating Cash Flow Ratio | 0.58 | 0.58 | 0.40 | 0.57 | 0.33 |
| Short-Term Operating Cash Flow Coverage | 71.11 | 3.29 | 1.60 | 2.56 | 1.21 |
| Net Current Asset Value | NT$ 11.54B | NT$ 5.57B | NT$ 4.81B | NT$ 5.81B | NT$ 4.13B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.08 | 0.10 | 0.10 | 0.11 | 0.13 |
| Debt-to-Equity Ratio | 0.12 | 0.16 | 0.16 | 0.17 | 0.21 |
| Debt-to-Capital Ratio | 0.11 | 0.14 | 0.14 | 0.15 | 0.18 |
| Long-Term Debt-to-Capital Ratio | 0.09 | 0.08 | 0.04 | 0.05 | 0.07 |
| Financial Leverage Ratio | 1.48 | 1.50 | 1.52 | 1.58 | 1.60 |
| Debt Service Coverage Ratio | 77.19 | 4.15 | 2.03 | 2.81 | 2.12 |
| Interest Coverage Ratio | 316.93 | 122.72 | 77.03 | 109.23 | 86.71 |
| Debt to Market Cap | 0.01 | 0.02 | 0.03 | 0.04 | 0.04 |
| Interest Debt Per Share | 9.23 | 9.39 | 8.44 | 8.75 | 9.59 |
| Net Debt to EBITDA | -0.23 | -0.02 | -0.12 | -0.32 | 0.16 |
| Profitability Margins | |||||
| Gross Profit Margin | 61.55% | 59.00% | 57.60% | 51.47% | 48.06% |
| EBIT Margin | 32.49% | 31.26% | 25.64% | 29.44% | 30.30% |
| EBITDA Margin | 35.46% | 34.85% | 29.64% | 32.54% | 31.95% |
| Operating Profit Margin | 32.49% | 25.38% | 25.02% | 27.26% | 22.06% |
| Pretax Profit Margin | 49.16% | 31.05% | 25.32% | 29.19% | 30.05% |
| Net Profit Margin | 41.30% | 24.37% | 21.31% | 23.14% | 23.77% |
| Continuous Operations Profit Margin | 42.12% | 25.00% | 19.59% | 21.43% | 22.75% |
| Net Income Per EBT | 84.01% | 78.47% | 84.15% | 79.26% | 79.09% |
| EBT Per EBIT | 151.32% | 122.37% | 101.19% | 107.09% | 136.21% |
| Return on Assets (ROA) | 24.80% | 14.11% | 11.88% | 15.09% | 14.14% |
| Return on Equity (ROE) | 36.65% | 21.16% | 18.12% | 23.90% | 22.57% |
| Return on Capital Employed (ROCE) | 24.21% | 18.86% | 18.64% | 24.51% | 17.90% |
| Return on Invested Capital (ROIC) | 20.63% | 14.38% | 13.21% | 18.23% | 13.21% |
| Return on Tangible Assets | 24.97% | 14.22% | 11.98% | 15.23% | 14.30% |
| Earnings Yield | 3.50% | 3.05% | 4.44% | 6.71% | 4.98% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.12 | 3.41 | 3.17 | 3.77 | 3.31 |
| Payables Turnover | 2.68 | 2.89 | 3.02 | 3.70 | 3.02 |
| Inventory Turnover | 1.37 | 1.62 | 1.69 | 2.25 | 2.33 |
| Fixed Asset Turnover | 2.34 | 2.13 | 2.13 | 2.93 | 2.68 |
| Asset Turnover | 0.60 | 0.58 | 0.56 | 0.65 | 0.60 |
| Working Capital Turnover Ratio | 2.16 | 2.61 | 2.36 | 2.88 | 2.94 |
| Cash Conversion Cycle | 246.38 | 205.67 | 209.91 | 160.00 | 145.90 |
| Days of Sales Outstanding | 116.92 | 107.15 | 115.08 | 96.72 | 110.12 |
| Days of Inventory Outstanding | 265.51 | 224.92 | 215.50 | 161.98 | 156.48 |
| Days of Payables Outstanding | 136.05 | 126.41 | 120.67 | 98.70 | 120.70 |
| Operating Cycle | 382.43 | 332.08 | 330.58 | 258.70 | 266.60 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 12.42 | 11.35 | 8.10 | 12.60 | 6.17 |
| Free Cash Flow Per Share | 7.09 | 6.46 | 4.25 | 10.94 | 3.52 |
| Dividend Paid and CapEx Coverage Ratio | 0.87 | 0.98 | 0.68 | 1.42 | 0.85 |
| Capital Expenditure Coverage Ratio | 2.33 | 2.32 | 2.10 | 7.61 | 2.33 |
| Operating Cash Flow Coverage Ratio | 1.36 | 1.22 | 0.98 | 1.46 | 0.65 |
| Operating Cash Flow to Sales Ratio | 0.19 | 0.22 | 0.18 | 0.24 | 0.15 |
| Free Cash Flow Yield | 0.92% | 1.58% | 1.99% | 6.04% | 1.76% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 27.98 | 32.75 | 22.54 | 14.91 | 20.08 |
| Price-to-Sales (P/S) Ratio | 11.79 | 7.98 | 4.80 | 3.45 | 4.77 |
| Price-to-Book (P/B) Ratio | 10.46 | 6.93 | 4.08 | 3.56 | 4.53 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 109.26 | 63.32 | 50.16 | 16.54 | 56.75 |
| Price-to-Operating Cash Flow Ratio | 62.38 | 36.03 | 26.31 | 14.37 | 32.39 |
| Price-to-Earnings Growth (PEG) Ratio | 0.23 | 1.02 | -1.02 | 0.68 | 0.25 |
| Enterprise Value Multiple | 33.01 | 22.87 | 16.08 | 10.28 | 15.10 |
| Enterprise Value | 331.39B | 172.16B | 89.03B | 73.80B | 84.85B |
| EV to EBITDA | 33.01 | 22.87 | 16.08 | 10.28 | 15.10 |
| EV to Sales | 11.71 | 7.97 | 4.77 | 3.34 | 4.83 |
| EV to Free Cash Flow | 108.52 | 63.25 | 49.80 | 16.04 | 57.35 |
| EV to Operating Cash Flow | 61.95 | 35.99 | 26.12 | 13.93 | 32.74 |
| Tangible Book Value Per Share | 74.88 | 59.71 | 52.87 | 51.27 | 44.37 |
| Shareholders’ Equity Per Share | 74.09 | 59.04 | 52.15 | 50.80 | 44.10 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.14 | 0.20 | 0.23 | 0.19 | 0.19 |
| Revenue Per Share | 65.76 | 51.27 | 44.36 | 52.48 | 41.89 |
| Net Income Per Share | 27.16 | 12.49 | 9.45 | 12.14 | 9.96 |
| Tax Burden | 0.84 | 0.78 | 0.84 | 0.79 | 0.79 |
| Interest Burden | 1.51 | 0.99 | 0.99 | 0.99 | 0.99 |
| Research & Development to Revenue | 0.09 | 0.10 | 0.09 | 0.09 | 0.09 |
| SG&A to Revenue | 0.20 | 0.21 | 0.23 | 0.20 | 0.20 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.46 | 0.71 | 0.86 | 0.82 | 0.49 |
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