Apex Science & Engineering Corp.(TW:3052)
NT$10.50+0.05 (+0.48%)
TW:3052
Apex Science & Engineering Corp. financials statements
NT$10.50
At close:+0.05 (+0.48%)
Apex Science & Engineering Corp. (3052) Ratios
Apex Science & Engineering Corp. Ratios
TW:3052's free cash flow for Q2 2026 was NT$-422.18M. For the 2026 fiscal year, TW:3052's free cash flow was decreased by NT$-563.00K and operating cash flow was NT$-434.23M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.34 | 1.60 | 1.90 | 1.55 | 1.65 |
| Quick Ratio | 1.23 | 1.42 | 1.65 | 1.44 | 1.52 |
| Cash Ratio | 0.07 | 0.04 | 0.06 | 0.04 | 0.07 |
| Solvency Ratio | 0.02 | 0.03 | 0.05 | 0.04 | 0.02 |
| Operating Cash Flow Ratio | 0.18 | 0.06 | 0.33 | 0.07 | 0.12 |
| Short-Term Operating Cash Flow Coverage | 0.64 | 0.10 | 0.44 | 0.16 | 0.24 |
| Net Current Asset Value | NT$ 3.35B | NT$ 3.07B | NT$ 2.75B | NT$ 2.58B | NT$ 2.41B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.21 | 0.43 | 0.44 | 0.32 | 0.34 |
| Debt-to-Equity Ratio | 0.81 | 1.27 | 1.02 | 0.95 | 0.94 |
| Debt-to-Capital Ratio | 0.45 | 0.56 | 0.51 | 0.49 | 0.48 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.13 | 0.14 | 0.14 | 0.14 |
| Financial Leverage Ratio | 3.84 | 2.95 | 2.34 | 2.99 | 2.73 |
| Debt Service Coverage Ratio | 0.09 | 0.06 | 0.08 | 0.08 | 0.05 |
| Interest Coverage Ratio | 8.19 | 5.78 | 9.87 | 18.18 | 7.43 |
| Debt to Market Cap | 1.15 | 1.86 | 1.41 | 1.50 | 1.33 |
| Interest Debt Per Share | 14.04 | 21.29 | 16.67 | 14.94 | 14.00 |
| Net Debt to EBITDA | 6.63 | 13.92 | 10.95 | 10.13 | 17.93 |
| Profitability Margins | |||||
| Gross Profit Margin | 12.58% | 13.57% | 11.13% | 12.44% | 5.67% |
| EBIT Margin | 9.09% | 10.49% | 7.76% | 8.82% | 3.59% |
| EBITDA Margin | 9.45% | 10.93% | 8.11% | 9.19% | 3.87% |
| Operating Profit Margin | 7.68% | 7.17% | 6.36% | 9.94% | 4.45% |
| Pretax Profit Margin | 8.15% | 9.54% | 7.84% | 9.33% | 3.85% |
| Net Profit Margin | 6.56% | 7.51% | 5.88% | 7.01% | 2.84% |
| Continuous Operations Profit Margin | 6.61% | 7.63% | 5.95% | 6.00% | 2.08% |
| Net Income Per EBT | 80.41% | 78.70% | 74.95% | 75.11% | 73.84% |
| EBT Per EBIT | 106.10% | 133.16% | 123.26% | 93.92% | 86.48% |
| Return on Assets (ROA) | 1.66% | 1.99% | 2.68% | 2.21% | 1.26% |
| Return on Equity (ROE) | 6.38% | 5.88% | 6.29% | 6.60% | 3.43% |
| Return on Capital Employed (ROCE) | 7.27% | 4.74% | 5.64% | 7.82% | 4.44% |
| Return on Invested Capital (ROIC) | 3.30% | 1.95% | 2.50% | 3.56% | 2.08% |
| Return on Tangible Assets | 1.66% | 2.11% | 2.68% | 2.17% | 1.20% |
| Earnings Yield | 9.06% | 8.63% | 8.65% | 10.39% | 4.92% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.79 | 0.48 | 0.76 | 0.68 | 0.91 |
| Payables Turnover | 4.95 | 5.39 | 8.15 | 7.27 | 8.87 |
| Inventory Turnover | 2.67 | 2.11 | 3.26 | 4.28 | 5.85 |
| Fixed Asset Turnover | 37.34 | 28.85 | 28.04 | 23.73 | 28.49 |
| Asset Turnover | 0.25 | 0.27 | 0.46 | 0.31 | 0.44 |
| Working Capital Turnover Ratio | 0.98 | 0.77 | 1.08 | 0.97 | 1.29 |
| Cash Conversion Cycle | 525.70 | 859.53 | 545.51 | 570.99 | 422.14 |
| Days of Sales Outstanding | 462.55 | 754.38 | 478.43 | 535.90 | 400.87 |
| Days of Inventory Outstanding | 136.90 | 172.88 | 111.88 | 85.34 | 62.44 |
| Days of Payables Outstanding | 73.74 | 67.73 | 44.81 | 50.24 | 41.17 |
| Operating Cycle | 599.45 | 927.26 | 590.31 | 621.23 | 463.31 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 8.77 | 1.85 | 6.14 | 2.00 | 2.70 |
| Free Cash Flow Per Share | 8.74 | 1.83 | 6.12 | 1.97 | 2.69 |
| Dividend Paid and CapEx Coverage Ratio | 16.20 | 4.44 | 14.95 | 7.14 | 3.36 |
| Capital Expenditure Coverage Ratio | 222.34 | 99.11 | 393.06 | 64.00 | 323.76 |
| Operating Cash Flow Coverage Ratio | 0.63 | 0.09 | 0.37 | 0.13 | 0.19 |
| Operating Cash Flow to Sales Ratio | 0.53 | 0.14 | 0.35 | 0.14 | 0.15 |
| Free Cash Flow Yield | 72.49% | 16.12% | 52.07% | 19.92% | 26.03% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 10.95 | 11.58 | 11.53 | 9.61 | 20.25 |
| Price-to-Sales (P/S) Ratio | 0.72 | 0.87 | 0.68 | 0.67 | 0.58 |
| Price-to-Book (P/B) Ratio | 0.70 | 0.68 | 0.73 | 0.64 | 0.70 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 1.38 | 6.20 | 1.92 | 5.02 | 3.84 |
| Price-to-Operating Cash Flow Ratio | 1.37 | 6.14 | 1.92 | 4.94 | 3.83 |
| Price-to-Earnings Growth (PEG) Ratio | 0.89 | -2.95 | -11.88 | 0.09 | -0.30 |
| Enterprise Value Multiple | 14.29 | 21.88 | 19.33 | 17.47 | 32.84 |
| Enterprise Value | 4.62B | 6.36B | 5.46B | 4.74B | 4.60B |
| EV to EBITDA | 14.29 | 21.88 | 19.33 | 17.47 | 32.84 |
| EV to Sales | 1.35 | 2.39 | 1.57 | 1.61 | 1.27 |
| EV to Free Cash Flow | 2.57 | 17.05 | 4.43 | 11.95 | 8.46 |
| EV to Operating Cash Flow | 2.56 | 16.88 | 4.42 | 11.76 | 8.44 |
| Tangible Book Value Per Share | 17.54 | 14.31 | 16.63 | 16.02 | 15.27 |
| Shareholders’ Equity Per Share | 17.11 | 16.65 | 16.19 | 15.58 | 14.83 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.20 | 0.24 | 0.24 | 0.24 |
| Revenue Per Share | 16.65 | 13.04 | 17.31 | 14.67 | 17.89 |
| Net Income Per Share | 1.09 | 0.98 | 1.02 | 1.03 | 0.51 |
| Tax Burden | 0.80 | 0.79 | 0.75 | 0.75 | 0.74 |
| Interest Burden | 0.90 | 0.91 | 1.01 | 1.06 | 1.07 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.05 | 0.06 | 0.05 | 0.05 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 6.46 | 1.49 | 4.52 | 1.46 | 3.92 |
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