Aopen Incorporated(TW:3046)
NT$50.30+0.30 (+0.60%)
TW:3046
Aopen Incorporated financials statements
NT$50.30
At close:+0.30 (+0.60%)
Aopen Incorporated (3046) Ratios
Aopen Incorporated Ratios
TW:3046's free cash flow for Q2 2026 was NT$-6.56M. For the 2026 fiscal year, TW:3046's free cash flow was decreased by NT$-799.00K and operating cash flow was NT$-5.76M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Mar 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.59 | 1.81 | 1.82 | 1.58 | 1.35 |
| Quick Ratio | 1.53 | 1.74 | 1.76 | 1.30 | 1.19 |
| Cash Ratio | 0.86 | 1.13 | 0.91 | 0.70 | 0.65 |
| Solvency Ratio | 0.15 | 0.22 | 0.18 | 0.22 | 0.15 |
| Operating Cash Flow Ratio | 0.23 | 0.22 | 0.31 | 0.14 | 0.33 |
| Short-Term Operating Cash Flow Coverage | 4.46 | 3.81 | 0.00 | 0.00 | 1.96 |
| Net Current Asset Value | NT$ 1.17B | NT$ 1.00B | NT$ 987.53M | NT$ 417.38M | NT$ 249.63M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.03 | 0.03 | 0.00 | 0.00 | 0.10 |
| Debt-to-Equity Ratio | 0.07 | 0.06 | 0.00 | 0.01 | 0.28 |
| Debt-to-Capital Ratio | 0.06 | 0.06 | 0.00 | 0.01 | 0.22 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.30 | 1.91 | 1.97 | 2.14 | 2.64 |
| Debt Service Coverage Ratio | 2.69 | 3.70 | 669.06 | 104.58 | 0.99 |
| Interest Coverage Ratio | 208.65 | 243.81 | 501.94 | 101.54 | 49.47 |
| Debt to Market Cap | 0.03 | 0.02 | 0.00 | 0.00 | 0.05 |
| Interest Debt Per Share | 1.45 | 1.20 | 0.09 | 0.14 | 2.50 |
| Net Debt to EBITDA | -4.58 | -5.03 | -5.75 | -2.45 | -2.58 |
| Profitability Margins | |||||
| Gross Profit Margin | 8.23% | 7.29% | 7.28% | 9.28% | 14.05% |
| EBIT Margin | 4.73% | 3.90% | 3.40% | 6.15% | 5.79% |
| EBITDA Margin | 4.92% | 4.07% | 3.58% | 7.31% | 6.75% |
| Operating Profit Margin | 4.73% | 3.40% | 2.91% | 6.96% | 5.79% |
| Pretax Profit Margin | 5.15% | 4.08% | 3.74% | 6.61% | 5.67% |
| Net Profit Margin | 4.19% | 4.33% | 4.10% | 5.98% | 5.06% |
| Continuous Operations Profit Margin | 4.17% | 4.23% | 4.04% | 5.95% | 4.54% |
| Net Income Per EBT | 81.31% | 106.05% | 109.65% | 90.49% | 89.21% |
| EBT Per EBIT | 109.05% | 120.08% | 128.23% | 94.91% | 97.98% |
| Return on Assets (ROA) | 8.21% | 10.07% | 8.35% | 11.18% | 7.67% |
| Return on Equity (ROE) | 18.90% | 19.19% | 16.46% | 23.94% | 20.28% |
| Return on Capital Employed (ROCE) | 20.51% | 14.41% | 11.12% | 25.19% | 20.19% |
| Return on Invested Capital (ROIC) | 15.60% | 13.71% | 11.09% | 24.53% | 15.34% |
| Return on Tangible Assets | 8.41% | 10.43% | 8.36% | 11.19% | 7.68% |
| Earnings Yield | 7.73% | 7.87% | 4.90% | 5.89% | 4.02% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.47 | 9.02 | 6.57 | 7.07 | 5.42 |
| Payables Turnover | 3.74 | 5.80 | 4.51 | 4.08 | 3.28 |
| Inventory Turnover | 57.20 | 69.08 | 74.30 | 12.53 | 14.24 |
| Fixed Asset Turnover | 560.57 | 439.70 | 446.88 | 239.24 | 140.11 |
| Asset Turnover | 1.96 | 2.33 | 2.04 | 1.87 | 1.52 |
| Working Capital Turnover Ratio | 6.45 | 6.47 | 7.26 | 7.92 | 9.28 |
| Cash Conversion Cycle | -24.48 | -17.20 | -20.47 | -8.60 | -18.31 |
| Days of Sales Outstanding | 66.68 | 40.46 | 55.56 | 51.63 | 67.38 |
| Days of Inventory Outstanding | 6.38 | 5.28 | 4.91 | 29.13 | 25.63 |
| Days of Payables Outstanding | 97.54 | 62.95 | 80.95 | 89.36 | 111.32 |
| Operating Cycle | 73.06 | 45.75 | 60.48 | 80.76 | 93.01 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6.16 | 3.79 | 5.37 | 1.65 | 4.44 |
| Free Cash Flow Per Share | 6.11 | 3.74 | 5.31 | 1.58 | 4.37 |
| Dividend Paid and CapEx Coverage Ratio | 2.24 | 1.85 | 3.62 | 24.85 | 66.65 |
| Capital Expenditure Coverage Ratio | 125.25 | 75.32 | 154.10 | 24.85 | 66.65 |
| Operating Cash Flow Coverage Ratio | 4.31 | 3.21 | 59.37 | 14.84 | 1.80 |
| Operating Cash Flow to Sales Ratio | 0.06 | 0.04 | 0.07 | 0.04 | 0.12 |
| Free Cash Flow Yield | 11.78% | 7.69% | 8.28% | 3.37% | 9.71% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 12.94 | 12.74 | 20.41 | 16.96 | 24.89 |
| Price-to-Sales (P/S) Ratio | 0.54 | 0.55 | 0.84 | 1.01 | 1.26 |
| Price-to-Book (P/B) Ratio | 2.44 | 2.44 | 3.36 | 4.06 | 5.05 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 8.49 | 13.00 | 12.07 | 29.69 | 10.30 |
| Price-to-Operating Cash Flow Ratio | 8.42 | 12.83 | 11.94 | 28.50 | 10.15 |
| Price-to-Earnings Growth (PEG) Ratio | 2.60 | 0.59 | 1.53 | 0.32 | -0.08 |
| Enterprise Value Multiple | 6.43 | 8.46 | 17.61 | 11.43 | 16.08 |
| Enterprise Value | 2.38B | 2.39B | 3.57B | 2.78B | 2.79B |
| EV to EBITDA | 6.43 | 8.46 | 17.61 | 11.43 | 16.08 |
| EV to Sales | 0.32 | 0.34 | 0.63 | 0.84 | 1.09 |
| EV to Free Cash Flow | 4.96 | 8.15 | 9.10 | 24.45 | 8.88 |
| EV to Operating Cash Flow | 4.92 | 8.04 | 9.00 | 23.47 | 8.75 |
| Tangible Book Value Per Share | 19.96 | 18.51 | 19.07 | 11.61 | 8.99 |
| Shareholders’ Equity Per Share | 21.24 | 19.96 | 19.07 | 11.56 | 8.93 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | -0.04 | -0.08 | 0.02 | 0.07 |
| Revenue Per Share | 95.77 | 88.54 | 76.63 | 46.30 | 35.78 |
| Net Income Per Share | 4.01 | 3.83 | 3.14 | 2.77 | 1.81 |
| Tax Burden | 0.81 | 1.06 | 1.10 | 0.90 | 0.89 |
| Interest Burden | 1.09 | 1.05 | 1.10 | 1.07 | 0.98 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| SG&A to Revenue | 0.03 | 0.04 | 0.04 | 0.06 | 0.10 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.54 | 1.05 | 1.71 | 0.54 | 2.19 |
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