Ability Enterprise Co., Ltd.(TW:2374)
NT$52.50+0.10 (+0.19%)
TW:2374
Ability Enterprise Co., Ltd. financials statements
NT$52.50
At close:+0.10 (+0.19%)
Ability Enterprise Co., Ltd. (2374) Ratios
Ability Enterprise Co., Ltd. Ratios
TW:2374's free cash flow for Q2 2026 was NT$-151.20M. For the 2026 fiscal year, TW:2374's free cash flow was decreased by NT$-54.61M and operating cash flow was NT$-96.59M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Sep 24 | Sep 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.53 | 1.72 | 2.11 | 2.19 | 2.01 |
| Quick Ratio | 1.01 | 1.37 | 1.76 | 1.78 | 1.57 |
| Cash Ratio | 0.43 | 0.86 | 1.39 | 1.33 | 0.93 |
| Solvency Ratio | 0.26 | 0.28 | 0.21 | 0.16 | 0.38 |
| Operating Cash Flow Ratio | 0.00 | 0.24 | 0.37 | 0.14 | -0.27 |
| Short-Term Operating Cash Flow Coverage | 0.02 | 1.94 | 2.35 | 0.87 | -2.34 |
| Net Current Asset Value | NT$ 2.11B | NT$ 1.94B | NT$ 2.38B | NT$ 2.48B | NT$ 2.24B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.04 | 0.04 | 0.04 | 0.04 | 0.03 |
| Debt-to-Equity Ratio | 0.07 | 0.05 | 0.06 | 0.06 | 0.05 |
| Debt-to-Capital Ratio | 0.06 | 0.05 | 0.06 | 0.06 | 0.04 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.54 | 1.44 | 1.41 | 1.41 | 1.42 |
| Debt Service Coverage Ratio | 1.73 | 2.22 | 1.31 | 1.09 | 3.41 |
| Interest Coverage Ratio | 87.65 | 37.38 | 12.89 | -1.60 | -33.14 |
| Debt to Market Cap | 0.02 | 0.02 | 0.05 | 0.06 | 0.03 |
| Interest Debt Per Share | 1.73 | 1.19 | 1.29 | 1.20 | 0.94 |
| Net Debt to EBITDA | -1.04 | -2.27 | -5.09 | -5.79 | -1.61 |
| Profitability Margins | |||||
| Gross Profit Margin | 25.19% | 28.90% | 26.52% | 22.20% | 24.50% |
| EBIT Margin | 8.88% | 10.50% | 6.31% | 4.00% | 26.06% |
| EBITDA Margin | 11.46% | 14.38% | 10.71% | 8.05% | 32.08% |
| Operating Profit Margin | 8.88% | 5.85% | 2.48% | -0.17% | -9.15% |
| Pretax Profit Margin | 9.62% | 10.56% | 6.12% | 3.89% | 25.79% |
| Net Profit Margin | 7.95% | 8.82% | 5.57% | 2.56% | 19.13% |
| Continuous Operations Profit Margin | 7.60% | 8.59% | 4.92% | 3.28% | 20.15% |
| Net Income Per EBT | 82.67% | 83.56% | 90.92% | 65.75% | 74.20% |
| EBT Per EBIT | 108.31% | 180.51% | 246.97% | -2328.12% | -281.87% |
| Return on Assets (ROA) | 6.36% | 5.35% | 3.03% | 1.54% | 7.63% |
| Return on Equity (ROE) | 9.81% | 7.71% | 4.26% | 2.17% | 10.83% |
| Return on Capital Employed (ROCE) | 10.55% | 4.87% | 1.79% | -0.13% | -4.90% |
| Return on Invested Capital (ROIC) | 7.83% | 3.78% | 1.36% | -0.11% | -3.67% |
| Return on Tangible Assets | 6.37% | 5.36% | 3.03% | 1.54% | 7.64% |
| Earnings Yield | 3.13% | 2.89% | 3.62% | 2.36% | 7.90% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.58 | 5.80 | 7.99 | 6.42 | 4.39 |
| Payables Turnover | 3.29 | 3.45 | 4.46 | 5.23 | 2.93 |
| Inventory Turnover | 3.52 | 4.42 | 4.72 | 4.69 | 2.72 |
| Fixed Asset Turnover | 2.48 | 1.68 | 1.51 | 1.66 | 1.09 |
| Asset Turnover | 0.80 | 0.61 | 0.54 | 0.60 | 0.40 |
| Working Capital Turnover Ratio | 4.78 | 2.77 | 1.97 | 2.18 | 2.15 |
| Cash Conversion Cycle | 72.43 | 39.72 | 41.02 | 64.79 | 92.77 |
| Days of Sales Outstanding | 79.63 | 62.90 | 45.70 | 56.81 | 83.08 |
| Days of Inventory Outstanding | 103.78 | 82.53 | 77.25 | 77.80 | 134.30 |
| Days of Payables Outstanding | 110.98 | 105.71 | 81.93 | 69.82 | 124.60 |
| Operating Cycle | 183.41 | 145.43 | 122.95 | 134.61 | 217.38 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.04 | 2.03 | 2.56 | 0.97 | -1.98 |
| Free Cash Flow Per Share | -1.99 | 0.15 | 1.83 | 0.75 | -2.45 |
| Dividend Paid and CapEx Coverage Ratio | 0.02 | 0.75 | 2.26 | 0.86 | -2.17 |
| Capital Expenditure Coverage Ratio | 0.02 | 1.08 | 3.51 | 4.44 | -4.24 |
| Operating Cash Flow Coverage Ratio | 0.02 | 1.75 | 2.03 | 0.82 | -2.19 |
| Operating Cash Flow to Sales Ratio | 0.00 | 0.11 | 0.17 | 0.06 | -0.17 |
| Free Cash Flow Yield | -2.57% | 0.25% | 7.73% | 4.13% | -8.93% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 31.93 | 34.58 | 27.66 | 42.29 | 12.67 |
| Price-to-Sales (P/S) Ratio | 2.54 | 3.05 | 1.54 | 1.09 | 2.42 |
| Price-to-Book (P/B) Ratio | 3.13 | 2.67 | 1.18 | 0.92 | 1.37 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -38.90 | 402.30 | 12.94 | 24.23 | -11.19 |
| Price-to-Operating Cash Flow Ratio | 1990.37 | 28.89 | 9.25 | 18.77 | -13.83 |
| Price-to-Earnings Growth (PEG) Ratio | 0.74 | 0.35 | 0.28 | -0.53 | -0.05 |
| Enterprise Value Multiple | 21.11 | 18.95 | 9.29 | 7.71 | 5.93 |
| Enterprise Value | 23.96B | 16.85B | 4.91B | 3.28B | 6.80B |
| EV to EBITDA | 21.11 | 18.95 | 9.29 | 7.71 | 5.93 |
| EV to Sales | 2.42 | 2.72 | 1.00 | 0.62 | 1.90 |
| EV to Free Cash Flow | -37.07 | 359.31 | 8.36 | 13.83 | -8.80 |
| EV to Operating Cash Flow | 1896.99 | 25.80 | 5.98 | 10.71 | -10.87 |
| Tangible Book Value Per Share | 25.59 | 22.86 | 21.08 | 20.79 | 20.91 |
| Shareholders’ Equity Per Share | 24.79 | 22.02 | 20.14 | 19.69 | 19.99 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.19 | 0.20 | 0.16 | 0.22 |
| Revenue Per Share | 30.58 | 19.24 | 15.41 | 16.68 | 11.32 |
| Net Income Per Share | 2.43 | 1.70 | 0.86 | 0.43 | 2.17 |
| Tax Burden | 0.83 | 0.84 | 0.91 | 0.66 | 0.74 |
| Interest Burden | 1.08 | 1.01 | 0.97 | 0.97 | 0.99 |
| Research & Development to Revenue | 0.08 | 0.12 | 0.13 | 0.11 | 0.18 |
| SG&A to Revenue | 0.08 | 0.11 | 0.12 | 0.11 | 0.16 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.01 | 0.00 |
| Income Quality | 0.01 | 1.00 | 2.72 | 1.49 | -0.68 |
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