ABC Taiwan Electronics Corp.(TW:3236)
41.35+0.85 (+2.10%)
TW:3236
ABC Taiwan Electronics Corp. financials statements
41.35
At close:+0.85 (+2.10%)
ABC Taiwan Electronics Corp. (3236) Ratios
ABC Taiwan Electronics Corp. Ratios
TW:3236's free cash flow for Q2 2026 was NT$-2.54M. For the 2026 fiscal year, TW:3236's free cash flow was decreased by NT$-121.34M and operating cash flow was NT$118.79M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.70 | 1.63 | 1.58 | 1.56 | 1.39 |
| Quick Ratio | 1.39 | 1.32 | 1.27 | 1.16 | 0.98 |
| Cash Ratio | 0.81 | 0.88 | 0.89 | 0.64 | 0.51 |
| Solvency Ratio | 0.14 | 0.12 | 0.13 | 0.21 | 0.14 |
| Operating Cash Flow Ratio | 0.20 | 0.19 | 0.33 | 0.41 | 0.13 |
| Short-Term Operating Cash Flow Coverage | 0.41 | 0.34 | 0.57 | 0.99 | 0.26 |
| Net Current Asset Value | NT$ -112.19M | NT$ -190.55M | NT$ -255.90M | NT$ -193.91M | NT$ -149.17M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.33 | 0.36 | 0.37 | 0.32 | 0.33 |
| Debt-to-Equity Ratio | 0.66 | 0.72 | 0.78 | 0.69 | 0.73 |
| Debt-to-Capital Ratio | 0.40 | 0.42 | 0.44 | 0.41 | 0.42 |
| Long-Term Debt-to-Capital Ratio | 0.28 | 0.29 | 0.31 | 0.30 | 0.25 |
| Financial Leverage Ratio | 1.97 | 2.01 | 2.10 | 2.14 | 2.21 |
| Debt Service Coverage Ratio | 0.53 | 0.43 | 0.44 | 0.91 | 0.46 |
| Interest Coverage Ratio | 4.92 | -1.04 | 1.86 | 28.61 | 19.09 |
| Debt to Market Cap | 0.35 | 0.51 | 0.50 | 0.48 | 0.40 |
| Interest Debt Per Share | 10.07 | 10.73 | 11.47 | 9.94 | 9.21 |
| Net Debt to EBITDA | 1.33 | 1.62 | 1.55 | 0.90 | 1.51 |
| Profitability Margins | |||||
| Gross Profit Margin | 25.30% | 21.99% | 22.57% | 22.06% | 19.86% |
| EBIT Margin | 4.60% | 1.92% | 3.64% | 10.04% | 5.82% |
| EBITDA Margin | 13.23% | 11.99% | 12.41% | 15.25% | 11.34% |
| Operating Profit Margin | 4.60% | -1.07% | 1.77% | 9.95% | 5.78% |
| Pretax Profit Margin | 3.85% | 0.89% | 2.68% | 9.69% | 5.51% |
| Net Profit Margin | 1.63% | 0.24% | 1.88% | 6.86% | 3.82% |
| Continuous Operations Profit Margin | 1.63% | 0.24% | 1.88% | 6.86% | 3.82% |
| Net Income Per EBT | 42.44% | 26.73% | 69.88% | 70.76% | 69.35% |
| EBT Per EBIT | 83.67% | -83.61% | 151.24% | 97.44% | 95.38% |
| Return on Assets (ROA) | 1.08% | 0.14% | 1.19% | 6.50% | 3.23% |
| Return on Equity (ROE) | 2.12% | 0.29% | 2.50% | 13.90% | 7.16% |
| Return on Capital Employed (ROCE) | 4.15% | -0.88% | 1.56% | 13.51% | 7.62% |
| Return on Invested Capital (ROIC) | 1.49% | -0.19% | 0.89% | 8.09% | 4.15% |
| Return on Tangible Assets | 1.10% | 0.15% | 1.20% | 6.58% | 3.28% |
| Earnings Yield | 1.13% | 0.21% | 1.58% | 9.67% | 3.99% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.71 | 6.22 | 8.01 | 6.56 | 5.57 |
| Payables Turnover | 5.41 | 5.60 | 7.45 | 7.50 | 5.40 |
| Inventory Turnover | 5.90 | 5.58 | 5.66 | 6.04 | 4.67 |
| Fixed Asset Turnover | 1.31 | 1.14 | 1.19 | 1.87 | 1.80 |
| Asset Turnover | 0.66 | 0.60 | 0.63 | 0.95 | 0.85 |
| Working Capital Turnover Ratio | 3.71 | 3.59 | 3.78 | 6.38 | 5.20 |
| Cash Conversion Cycle | 71.85 | 58.92 | 61.11 | 67.32 | 76.02 |
| Days of Sales Outstanding | 77.48 | 58.65 | 45.57 | 55.62 | 65.50 |
| Days of Inventory Outstanding | 61.85 | 65.44 | 64.53 | 60.39 | 78.13 |
| Days of Payables Outstanding | 67.48 | 65.17 | 48.99 | 48.70 | 67.61 |
| Operating Cycle | 139.33 | 124.09 | 110.10 | 116.01 | 143.63 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.59 | 1.55 | 2.77 | 3.79 | 1.26 |
| Free Cash Flow Per Share | 0.16 | -0.66 | 0.42 | 0.07 | -2.19 |
| Dividend Paid and CapEx Coverage Ratio | 0.89 | 0.64 | 1.08 | 0.89 | 0.31 |
| Capital Expenditure Coverage Ratio | 1.11 | 0.70 | 1.18 | 1.02 | 0.37 |
| Operating Cash Flow Coverage Ratio | 0.16 | 0.15 | 0.25 | 0.39 | 0.14 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.09 | 0.14 | 0.13 | 0.05 |
| Free Cash Flow Yield | 0.55% | -3.21% | 1.85% | 0.32% | -9.67% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 88.28 | 485.82 | 63.19 | 10.35 | 25.12 |
| Price-to-Sales (P/S) Ratio | 1.44 | 1.16 | 1.18 | 0.71 | 0.96 |
| Price-to-Book (P/B) Ratio | 1.88 | 1.40 | 1.58 | 1.44 | 1.79 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 180.28 | -31.20 | 53.91 | 311.49 | -10.34 |
| Price-to-Operating Cash Flow Ratio | 17.72 | 13.29 | 8.21 | 5.40 | 17.90 |
| Price-to-Earnings Growth (PEG) Ratio | 0.13 | -5.50 | -0.77 | 0.09 | 0.88 |
| Enterprise Value Multiple | 12.23 | 11.28 | 11.11 | 5.55 | 9.96 |
| Enterprise Value | 3.35B | 2.52B | 2.75B | 2.57B | 2.80B |
| EV to EBITDA | 12.23 | 11.28 | 11.11 | 5.55 | 9.96 |
| EV to Sales | 1.62 | 1.35 | 1.38 | 0.85 | 1.13 |
| EV to Free Cash Flow | 202.37 | -36.44 | 62.69 | 371.67 | -12.19 |
| EV to Operating Cash Flow | 19.89 | 15.52 | 9.55 | 6.44 | 21.11 |
| Tangible Book Value Per Share | 14.59 | 14.23 | 14.10 | 13.89 | 12.24 |
| Shareholders’ Equity Per Share | 15.06 | 14.71 | 14.40 | 14.25 | 12.61 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.58 | 0.73 | 0.30 | 0.29 | 0.31 |
| Revenue Per Share | 19.60 | 17.75 | 19.20 | 28.89 | 23.60 |
| Net Income Per Share | 0.32 | 0.04 | 0.36 | 1.98 | 0.90 |
| Tax Burden | 0.42 | 0.27 | 0.70 | 0.71 | 0.69 |
| Interest Burden | 0.84 | 0.47 | 0.74 | 0.97 | 0.95 |
| Research & Development to Revenue | 0.05 | 0.06 | 0.05 | 0.04 | 0.03 |
| SG&A to Revenue | 0.16 | 0.17 | 0.16 | 0.11 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.11 | 9.76 | 7.69 | 1.36 | 0.97 |
Currency in TWD
