Asia Optical Co., Inc.(TW:3019)
NT$133.50+3.00 (+2.30%)
TW:3019
Asia Optical Co., Inc. financials statements
NT$133.50
At close:+3.00 (+2.30%)
Asia Optical Co., Inc. (3019) Ratios
Asia Optical Co., Inc. Ratios
TW:3019's free cash flow for Q2 2026 was NT$427.91M. For the 2026 fiscal year, TW:3019's free cash flow was decreased by NT$-266.24M and operating cash flow was NT$694.15M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.43 | 2.69 | 2.98 | 3.12 | 2.96 |
| Quick Ratio | 1.87 | 2.25 | 2.49 | 2.50 | 2.36 |
| Cash Ratio | 1.26 | 1.61 | 1.68 | 1.70 | 1.60 |
| Solvency Ratio | 0.26 | 0.27 | 0.22 | 0.33 | 0.31 |
| Operating Cash Flow Ratio | 0.22 | 0.47 | 0.39 | 0.43 | 0.25 |
| Short-Term Operating Cash Flow Coverage | 830.13 | 1441.33 | 560.38 | 320.10 | 88.36 |
| Net Current Asset Value | NT$ 13.39B | NT$ 13.50B | NT$ 11.16B | NT$ 11.07B | NT$ 12.18B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.84 | 1.76 | 1.67 | 1.65 | 1.86 |
| Debt Service Coverage Ratio | 516.60 | 737.18 | 313.50 | 183.32 | 126.56 |
| Interest Coverage Ratio | 1029.52 | 1655.69 | 712.60 | 574.65 | 1610.73 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.19 | 0.17 | 0.14 | 0.20 | 0.29 |
| Net Debt to EBITDA | -3.99 | -4.10 | -5.10 | -4.01 | -3.80 |
| Profitability Margins | |||||
| Gross Profit Margin | 17.79% | 18.57% | 17.86% | 19.71% | 20.67% |
| EBIT Margin | 8.70% | 10.79% | 7.40% | 9.02% | 9.96% |
| EBITDA Margin | 11.46% | 13.87% | 10.68% | 11.92% | 12.69% |
| Operating Profit Margin | 8.70% | 7.63% | 5.33% | 9.63% | 9.95% |
| Pretax Profit Margin | 10.22% | 10.79% | 7.40% | 9.00% | 9.95% |
| Net Profit Margin | 6.97% | 7.01% | 4.36% | 7.05% | 7.15% |
| Continuous Operations Profit Margin | 8.13% | 8.79% | 6.10% | 7.04% | 8.93% |
| Net Income Per EBT | 68.20% | 65.00% | 58.87% | 78.35% | 71.90% |
| EBT Per EBIT | 117.51% | 141.37% | 138.84% | 93.49% | 100.00% |
| Return on Assets (ROA) | 6.73% | 6.27% | 3.71% | 6.59% | 6.63% |
| Return on Equity (ROE) | 12.39% | 11.01% | 6.19% | 10.85% | 12.35% |
| Return on Capital Employed (ROCE) | 12.95% | 9.98% | 6.28% | 12.22% | 12.85% |
| Return on Invested Capital (ROIC) | 10.28% | 8.14% | 5.17% | 9.55% | 11.51% |
| Return on Tangible Assets | 6.74% | 6.28% | 3.72% | 6.61% | 6.66% |
| Earnings Yield | 4.07% | 3.07% | 3.95% | 7.92% | 5.69% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.75 | 4.67 | 4.04 | 4.88 | 4.66 |
| Payables Turnover | 3.67 | 4.02 | 4.83 | 5.86 | 5.09 |
| Inventory Turnover | 4.05 | 5.22 | 5.22 | 4.56 | 4.30 |
| Fixed Asset Turnover | 7.37 | 7.19 | 6.12 | 6.55 | 7.15 |
| Asset Turnover | 0.96 | 0.89 | 0.85 | 0.93 | 0.93 |
| Working Capital Turnover Ratio | 1.92 | 1.82 | 1.56 | 1.59 | 1.75 |
| Cash Conversion Cycle | 67.38 | 57.34 | 84.73 | 92.63 | 91.48 |
| Days of Sales Outstanding | 76.88 | 78.18 | 90.35 | 74.78 | 78.30 |
| Days of Inventory Outstanding | 90.05 | 69.92 | 69.88 | 80.09 | 84.85 |
| Days of Payables Outstanding | 99.55 | 90.76 | 75.50 | 62.24 | 71.66 |
| Operating Cycle | 166.93 | 148.10 | 160.23 | 154.87 | 163.15 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6.53 | 13.70 | 8.01 | 8.18 | 5.67 |
| Free Cash Flow Per Share | 3.19 | 10.49 | 5.96 | 6.75 | 3.17 |
| Dividend Paid and CapEx Coverage Ratio | 0.96 | 2.73 | 2.03 | 1.59 | 1.62 |
| Capital Expenditure Coverage Ratio | 1.95 | 4.27 | 3.91 | 5.71 | 2.27 |
| Operating Cash Flow Coverage Ratio | 34.95 | 83.79 | 58.78 | 44.38 | 19.74 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.17 | 0.13 | 0.12 | 0.08 |
| Free Cash Flow Yield | 2.29% | 5.57% | 8.48% | 11.15% | 3.38% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 21.06 | 32.44 | 25.29 | 12.63 | 17.58 |
| Price-to-Sales (P/S) Ratio | 1.71 | 2.28 | 1.10 | 0.89 | 1.26 |
| Price-to-Book (P/B) Ratio | 3.04 | 3.59 | 1.56 | 1.37 | 2.17 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 43.61 | 17.96 | 11.79 | 8.97 | 29.62 |
| Price-to-Operating Cash Flow Ratio | 21.29 | 13.76 | 8.77 | 7.39 | 16.56 |
| Price-to-Earnings Growth (PEG) Ratio | 1.55 | 0.30 | -0.60 | -1.23 | 0.12 |
| Enterprise Value Multiple | 10.95 | 12.37 | 5.22 | 3.46 | 6.12 |
| Enterprise Value | 33.19B | 39.54B | 9.94B | 7.87B | 16.29B |
| EV to EBITDA | 10.95 | 12.37 | 5.22 | 3.46 | 6.12 |
| EV to Sales | 1.26 | 1.72 | 0.56 | 0.41 | 0.78 |
| EV to Free Cash Flow | 31.96 | 13.49 | 5.96 | 4.15 | 18.28 |
| EV to Operating Cash Flow | 15.61 | 10.33 | 4.44 | 3.42 | 10.22 |
| Tangible Book Value Per Share | 53.28 | 61.69 | 52.77 | 52.05 | 56.28 |
| Shareholders’ Equity Per Share | 45.66 | 52.54 | 44.93 | 44.14 | 43.23 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.18 | 0.18 | 0.22 | 0.10 |
| Revenue Per Share | 81.18 | 82.54 | 63.80 | 67.89 | 74.63 |
| Net Income Per Share | 5.66 | 5.79 | 2.78 | 4.79 | 5.34 |
| Tax Burden | 0.68 | 0.65 | 0.59 | 0.78 | 0.72 |
| Interest Burden | 1.18 | 1.00 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.04 | 0.04 | 0.05 | 0.04 | 0.04 |
| SG&A to Revenue | 0.07 | 0.07 | 0.08 | 0.08 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.15 | 1.54 | 1.70 | 1.34 | 0.76 |
Currency in TWD
