Elite Advanced Laser Corporation(TW:3450)
NT$372.00+2.50 (+0.68%)
TW:3450
Elite Advanced Laser Corporation financials statements
NT$372.00
At close:+2.50 (+0.68%)
Elite Advanced Laser Corporation (3450) Ratios
Elite Advanced Laser Corporation Ratios
TW:3450's free cash flow for Q2 2026 was NT$-104.07M. For the 2026 fiscal year, TW:3450's free cash flow was decreased by NT$-557.05M and operating cash flow was NT$452.98M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.01 | 2.10 | 2.13 | 1.80 | 1.71 |
| Quick Ratio | 1.74 | 1.88 | 1.93 | 1.60 | 1.54 |
| Cash Ratio | 0.73 | 1.03 | 1.04 | 0.99 | 0.77 |
| Solvency Ratio | 0.29 | 0.33 | 0.27 | 0.37 | 0.27 |
| Operating Cash Flow Ratio | 0.41 | 0.60 | 0.37 | 0.63 | 0.47 |
| Short-Term Operating Cash Flow Coverage | 2.80 | 15.99 | 28.14 | 14.84 | 15.08 |
| Net Current Asset Value | NT$ 2.12B | NT$ 2.21B | NT$ 1.04B | NT$ 695.67M | NT$ 724.74M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.11 | 0.04 | 0.03 | 0.06 | 0.05 |
| Debt-to-Equity Ratio | 0.28 | 0.11 | 0.07 | 0.15 | 0.12 |
| Debt-to-Capital Ratio | 0.22 | 0.10 | 0.07 | 0.13 | 0.11 |
| Long-Term Debt-to-Capital Ratio | 0.14 | 0.05 | 0.05 | 0.08 | 0.06 |
| Financial Leverage Ratio | 2.62 | 2.52 | 2.35 | 2.56 | 2.46 |
| Debt Service Coverage Ratio | 3.52 | 15.91 | 31.40 | 12.38 | 16.75 |
| Interest Coverage Ratio | 74.34 | 186.97 | 23.62 | 78.98 | 263.89 |
| Debt to Market Cap | 0.02 | 0.01 | 0.02 | 0.09 | 0.04 |
| Interest Debt Per Share | 5.92 | 3.28 | 1.99 | 4.12 | 3.40 |
| Net Debt to EBITDA | -0.54 | -1.24 | -1.46 | -1.15 | -0.90 |
| Profitability Margins | |||||
| Gross Profit Margin | 29.77% | 27.24% | 14.92% | 19.07% | 23.52% |
| EBIT Margin | 18.66% | 17.20% | 5.09% | 13.22% | 15.13% |
| EBITDA Margin | 28.23% | 28.33% | 21.35% | 25.12% | 24.41% |
| Operating Profit Margin | 18.66% | 15.56% | 3.36% | 9.37% | 15.59% |
| Pretax Profit Margin | 19.39% | 17.11% | 4.95% | 13.32% | 15.07% |
| Net Profit Margin | 8.50% | 7.35% | -1.41% | 9.57% | 5.16% |
| Continuous Operations Profit Margin | 14.36% | 14.17% | 2.44% | 9.35% | 10.83% |
| Net Income Per EBT | 43.85% | 42.97% | -28.49% | 71.82% | 34.20% |
| EBT Per EBIT | 103.87% | 110.01% | 147.38% | 142.17% | 96.70% |
| Return on Assets (ROA) | 5.50% | 4.99% | -0.85% | 6.38% | 3.74% |
| Return on Equity (ROE) | 14.41% | 12.56% | -2.00% | 16.33% | 9.19% |
| Return on Capital Employed (ROCE) | 16.87% | 14.53% | 2.57% | 8.36% | 15.47% |
| Return on Invested Capital (ROIC) | 11.82% | 11.81% | 1.26% | 5.88% | 11.09% |
| Return on Tangible Assets | 5.51% | 4.99% | -0.86% | 6.40% | 3.74% |
| Earnings Yield | 1.10% | 1.33% | -0.84% | 12.11% | 4.48% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.32 | 3.62 | 4.59 | 5.13 | 4.12 |
| Payables Turnover | 6.06 | 4.18 | 6.66 | 6.33 | 5.16 |
| Inventory Turnover | 5.98 | 8.20 | 12.09 | 10.52 | 11.65 |
| Fixed Asset Turnover | 1.60 | 1.70 | 1.18 | 1.29 | 1.41 |
| Asset Turnover | 0.65 | 0.68 | 0.60 | 0.67 | 0.72 |
| Working Capital Turnover Ratio | 2.40 | 2.76 | 2.58 | 3.41 | 3.37 |
| Cash Conversion Cycle | 110.57 | 57.89 | 54.90 | 48.21 | 49.20 |
| Days of Sales Outstanding | 109.80 | 100.71 | 79.49 | 71.21 | 88.57 |
| Days of Inventory Outstanding | 61.02 | 44.54 | 30.18 | 34.69 | 31.33 |
| Days of Payables Outstanding | 60.25 | 87.36 | 54.77 | 57.69 | 70.70 |
| Operating Cycle | 170.81 | 145.25 | 109.67 | 105.90 | 119.89 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6.20 | 12.57 | 4.77 | 11.09 | 8.60 |
| Free Cash Flow Per Share | -1.22 | 8.88 | 0.55 | 4.75 | -3.10 |
| Dividend Paid and CapEx Coverage Ratio | 0.80 | 3.41 | 1.02 | 1.36 | 0.66 |
| Capital Expenditure Coverage Ratio | 0.84 | 3.41 | 1.14 | 1.75 | 0.74 |
| Operating Cash Flow Coverage Ratio | 1.06 | 3.88 | 2.46 | 2.73 | 2.55 |
| Operating Cash Flow to Sales Ratio | 0.18 | 0.24 | 0.13 | 0.24 | 0.17 |
| Free Cash Flow Yield | -0.45% | 3.09% | 0.88% | 12.92% | -5.45% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 53.89 | 75.13 | -119.81 | 8.26 | 10.46 |
| Price-to-Sales (P/S) Ratio | 7.74 | 5.52 | 1.68 | 0.79 | 1.15 |
| Price-to-Book (P/B) Ratio | 13.12 | 9.44 | 2.39 | 1.35 | 2.05 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -221.92 | 32.31 | 113.12 | 7.74 | -18.34 |
| Price-to-Operating Cash Flow Ratio | 43.54 | 22.83 | 13.05 | 3.31 | 6.61 |
| Price-to-Earnings Growth (PEG) Ratio | 1.73 | -0.09 | 1.07 | -0.46 | 0.27 |
| Enterprise Value Multiple | 26.89 | 18.26 | 6.41 | 2.00 | 3.81 |
| Enterprise Value | 65.16B | 39.14B | 7.39B | 3.40B | 6.69B |
| EV to EBITDA | 26.89 | 18.26 | 6.41 | 2.00 | 3.81 |
| EV to Sales | 7.59 | 5.17 | 1.37 | 0.50 | 0.93 |
| EV to Free Cash Flow | -217.58 | 30.25 | 92.11 | 4.92 | -14.84 |
| EV to Operating Cash Flow | 42.69 | 21.37 | 10.63 | 2.11 | 5.34 |
| Tangible Book Value Per Share | 31.73 | 47.79 | 40.62 | 42.56 | 41.56 |
| Shareholders’ Equity Per Share | 20.57 | 30.40 | 26.12 | 27.25 | 27.71 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.26 | 0.17 | 0.51 | 0.28 | 0.27 |
| Revenue Per Share | 34.88 | 51.95 | 37.06 | 46.51 | 49.41 |
| Net Income Per Share | 2.97 | 3.82 | -0.52 | 4.45 | 2.55 |
| Tax Burden | 0.44 | 0.43 | -0.28 | 0.72 | 0.34 |
| Interest Burden | 1.04 | 1.00 | 0.97 | 1.01 | 1.00 |
| Research & Development to Revenue | 0.03 | 0.03 | 0.03 | 0.02 | 0.02 |
| SG&A to Revenue | 0.08 | 0.08 | 0.08 | 0.07 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.92 | 1.41 | -9.13 | 1.79 | 1.15 |
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