Ability Opto-Electronics Technology Co., Ltd.(TW:3362)
NT$124.00+-2.50 (+7.83%)
TW:3362
Ability Opto-Electronics Technology Co., Ltd. financials statements
NT$124.00
At close:+-2.50 (+7.83%)
Ability Opto-Electronics Technology Co., Ltd. (3362) Ratios
Ability Opto-Electronics Technology Co., Ltd. Ratios
TW:3362's free cash flow for Q2 2026 was NT$-294.45M. For the 2026 fiscal year, TW:3362's free cash flow was decreased by NT$-300.06M and operating cash flow was NT$5.62M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Mar 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.97 | 1.17 | 1.28 | 1.27 | 1.21 |
| Quick Ratio | 0.71 | 0.85 | 0.94 | 0.85 | 0.91 |
| Cash Ratio | 0.28 | 0.27 | 0.26 | 0.22 | 0.21 |
| Solvency Ratio | 0.08 | 0.16 | 0.22 | 0.23 | 0.12 |
| Operating Cash Flow Ratio | 0.05 | 0.18 | 0.28 | 0.27 | -0.24 |
| Short-Term Operating Cash Flow Coverage | 0.06 | 0.26 | 0.45 | 0.46 | -0.55 |
| Net Current Asset Value | NT$ -2.80B | NT$ -1.97B | NT$ -624.53M | NT$ -632.89M | NT$ -1.22B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.57 | 0.49 | 0.40 | 0.37 | 0.34 |
| Debt-to-Equity Ratio | 1.62 | 1.23 | 0.89 | 0.86 | 1.04 |
| Debt-to-Capital Ratio | 0.62 | 0.55 | 0.47 | 0.46 | 0.51 |
| Long-Term Debt-to-Capital Ratio | 0.39 | 0.38 | 0.26 | 0.24 | 0.32 |
| Financial Leverage Ratio | 2.84 | 2.50 | 2.24 | 2.36 | 3.05 |
| Debt Service Coverage Ratio | 0.21 | 0.42 | 0.53 | 0.60 | 0.46 |
| Interest Coverage Ratio | 0.32 | 4.59 | 11.83 | 14.70 | 1.18 |
| Debt to Market Cap | 0.43 | 0.16 | 0.12 | 0.26 | 0.20 |
| Interest Debt Per Share | 42.88 | 35.01 | 21.06 | 19.26 | 16.87 |
| Net Debt to EBITDA | 6.83 | 3.49 | 2.15 | 1.90 | 3.17 |
| Profitability Margins | |||||
| Gross Profit Margin | 18.44% | 24.32% | 26.27% | 24.92% | 16.16% |
| EBIT Margin | 0.95% | 13.34% | 13.69% | 14.76% | 0.63% |
| EBITDA Margin | 16.33% | 26.72% | 25.97% | 29.12% | 13.90% |
| Operating Profit Margin | 0.95% | 8.13% | 12.02% | 14.76% | 0.64% |
| Pretax Profit Margin | -3.67% | 11.57% | 12.67% | 13.76% | 0.09% |
| Net Profit Margin | -3.56% | 8.86% | 10.03% | 11.58% | 0.11% |
| Continuous Operations Profit Margin | -3.58% | 8.81% | 10.00% | 11.29% | -0.27% |
| Net Income Per EBT | 96.98% | 76.53% | 79.13% | 84.16% | 129.68% |
| EBT Per EBIT | -386.95% | 142.30% | 105.43% | 93.23% | 13.47% |
| Return on Assets (ROA) | -1.47% | 3.82% | 5.40% | 5.88% | 0.07% |
| Return on Equity (ROE) | -4.17% | 9.55% | 12.08% | 13.88% | 0.20% |
| Return on Capital Employed (ROCE) | 0.64% | 5.34% | 10.23% | 12.19% | 0.61% |
| Return on Invested Capital (ROIC) | 0.41% | 2.98% | 5.89% | 7.34% | -1.52% |
| Return on Tangible Assets | -1.55% | 4.07% | 5.90% | 6.52% | 0.07% |
| Earnings Yield | -1.16% | 1.27% | 1.64% | 4.36% | 0.04% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.69 | 2.75 | 2.68 | 3.09 | 2.36 |
| Payables Turnover | 11.11 | 9.00 | 7.36 | 7.07 | 5.07 |
| Inventory Turnover | 3.25 | 2.98 | 3.19 | 2.36 | 4.20 |
| Fixed Asset Turnover | 0.80 | 0.89 | 1.31 | 1.39 | 1.73 |
| Asset Turnover | 0.41 | 0.43 | 0.54 | 0.51 | 0.58 |
| Working Capital Turnover Ratio | 18.81 | 6.46 | 5.36 | 5.84 | 10.42 |
| Cash Conversion Cycle | 215.03 | 214.48 | 201.02 | 221.61 | 169.74 |
| Days of Sales Outstanding | 135.60 | 132.68 | 136.29 | 118.29 | 154.86 |
| Days of Inventory Outstanding | 112.29 | 122.35 | 114.29 | 154.93 | 86.90 |
| Days of Payables Outstanding | 32.86 | 40.55 | 49.56 | 51.60 | 72.02 |
| Operating Cycle | 247.89 | 255.03 | 250.58 | 273.22 | 241.76 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.44 | 4.29 | 5.42 | 5.31 | -4.56 |
| Free Cash Flow Per Share | -4.59 | -11.85 | 0.35 | -4.26 | -13.21 |
| Dividend Paid and CapEx Coverage Ratio | 0.21 | 0.25 | 0.89 | 0.55 | -0.53 |
| Capital Expenditure Coverage Ratio | 0.24 | 0.27 | 1.07 | 0.55 | -0.53 |
| Operating Cash Flow Coverage Ratio | 0.03 | 0.12 | 0.26 | 0.28 | -0.27 |
| Operating Cash Flow to Sales Ratio | 0.05 | 0.14 | 0.19 | 0.20 | -0.16 |
| Free Cash Flow Yield | -4.93% | -5.63% | 0.20% | -6.10% | -16.55% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -86.30 | 78.84 | 61.13 | 22.92 | 2660.00 |
| Price-to-Sales (P/S) Ratio | 3.07 | 6.98 | 6.13 | 2.65 | 2.79 |
| Price-to-Book (P/B) Ratio | 3.60 | 7.53 | 7.39 | 3.18 | 4.95 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -20.30 | -17.76 | 489.83 | -16.41 | -6.04 |
| Price-to-Operating Cash Flow Ratio | 64.65 | 49.11 | 31.90 | 13.16 | -17.51 |
| Price-to-Earnings Growth (PEG) Ratio | 0.61 | -13.94 | -8.47 | 0.00 | -26.51 |
| Enterprise Value Multiple | 25.66 | 29.61 | 25.75 | 11.02 | 23.21 |
| Enterprise Value | 18.08B | 33.85B | 26.73B | 11.75B | 11.78B |
| EV to EBITDA | 25.66 | 29.61 | 25.75 | 11.02 | 23.21 |
| EV to Sales | 4.19 | 7.91 | 6.69 | 3.21 | 3.23 |
| EV to Free Cash Flow | -27.66 | -20.13 | 534.44 | -19.83 | -7.00 |
| EV to Operating Cash Flow | 88.11 | 55.67 | 34.81 | 15.91 | -20.28 |
| Tangible Book Value Per Share | 22.21 | 23.81 | 18.96 | 16.95 | 10.10 |
| Shareholders’ Equity Per Share | 25.89 | 27.95 | 23.42 | 21.97 | 16.12 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.02 | 0.24 | 0.21 | 0.18 | 4.18 |
| Revenue Per Share | 30.32 | 30.16 | 28.22 | 26.33 | 28.65 |
| Net Income Per Share | -1.08 | 2.67 | 2.83 | 3.05 | 0.03 |
| Tax Burden | 0.97 | 0.77 | 0.79 | 0.84 | 1.30 |
| Interest Burden | -3.87 | 0.87 | 0.93 | 0.93 | 0.14 |
| Research & Development to Revenue | 0.07 | 0.06 | 0.06 | 0.07 | 0.08 |
| SG&A to Revenue | 0.11 | 0.10 | 0.09 | 0.09 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.29 | 1.23 | 1.52 | 1.47 | -184.75 |
Currency in TWD
