Avalue Technology Inc.(TW:3479)
NT$105.50-1.00 (-0.94%)
TW:3479
Avalue Technology Inc. financials statements
NT$105.50
At close:-1.00 (-0.94%)
Avalue Technology Inc. (3479) Ratios
Avalue Technology Inc. Ratios
TW:3479's free cash flow for Q2 2026 was NT$-414.78M. For the 2026 fiscal year, TW:3479's free cash flow was decreased by NT$-21.49M and operating cash flow was NT$-393.29M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.25 | 2.04 | 2.16 | 1.96 | 1.86 |
| Quick Ratio | 1.65 | 1.56 | 1.55 | 1.13 | 1.04 |
| Cash Ratio | 0.65 | 0.43 | 0.73 | 0.46 | 0.37 |
| Solvency Ratio | 0.15 | 0.21 | 0.33 | 0.28 | 0.15 |
| Operating Cash Flow Ratio | 0.25 | 0.38 | 0.55 | 0.16 | -0.23 |
| Short-Term Operating Cash Flow Coverage | 1.07 | 0.83 | 1.50 | 0.43 | -0.63 |
| Net Current Asset Value | NT$ 1.23B | NT$ 1.45B | NT$ 2.19B | NT$ 1.96B | NT$ 1.42B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.26 | 0.24 | 0.14 | 0.16 | 0.16 |
| Debt-to-Equity Ratio | 0.61 | 0.48 | 0.25 | 0.30 | 0.31 |
| Debt-to-Capital Ratio | 0.38 | 0.33 | 0.20 | 0.23 | 0.24 |
| Long-Term Debt-to-Capital Ratio | 0.30 | 0.16 | 0.00 | 0.00 | 0.01 |
| Financial Leverage Ratio | 2.33 | 1.98 | 1.80 | 1.92 | 1.95 |
| Debt Service Coverage Ratio | 1.02 | 0.70 | 1.08 | 0.87 | 0.52 |
| Interest Coverage Ratio | 17.81 | 29.38 | 60.56 | 60.97 | 38.13 |
| Debt to Market Cap | 0.30 | 0.25 | 0.09 | 0.14 | 0.17 |
| Interest Debt Per Share | 28.80 | 22.94 | 11.01 | 12.24 | 10.42 |
| Net Debt to EBITDA | 0.71 | 0.80 | -0.62 | -0.16 | 0.14 |
| Profitability Margins | |||||
| Gross Profit Margin | 24.96% | 25.97% | 26.54% | 23.90% | 23.51% |
| EBIT Margin | 8.35% | 10.94% | 12.16% | 10.83% | 6.10% |
| EBITDA Margin | 9.64% | 12.15% | 13.21% | 11.94% | 7.89% |
| Operating Profit Margin | 8.35% | 9.30% | 11.49% | 10.86% | 5.30% |
| Pretax Profit Margin | 9.07% | 10.68% | 11.97% | 10.65% | 5.96% |
| Net Profit Margin | 5.52% | 6.54% | 7.32% | 7.11% | 4.19% |
| Continuous Operations Profit Margin | 6.38% | 7.60% | 8.48% | 7.98% | 4.95% |
| Net Income Per EBT | 60.78% | 61.20% | 61.11% | 66.71% | 70.32% |
| EBT Per EBIT | 108.72% | 114.89% | 104.18% | 98.08% | 112.47% |
| Return on Assets (ROA) | 5.95% | 7.42% | 10.72% | 10.27% | 4.53% |
| Return on Equity (ROE) | 13.84% | 14.69% | 19.30% | 19.74% | 8.82% |
| Return on Capital Employed (ROCE) | 12.66% | 15.45% | 26.04% | 26.02% | 9.50% |
| Return on Invested Capital (ROIC) | 8.09% | 9.06% | 15.30% | 15.55% | 6.35% |
| Return on Tangible Assets | 6.13% | 7.49% | 10.84% | 10.36% | 4.58% |
| Earnings Yield | 7.05% | 7.67% | 7.10% | 9.70% | 5.17% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.32 | 4.96 | 5.28 | 5.96 | 5.09 |
| Payables Turnover | 7.73 | 9.87 | 11.42 | 10.03 | 5.54 |
| Inventory Turnover | 4.68 | 5.63 | 4.98 | 3.31 | 2.52 |
| Fixed Asset Turnover | 3.93 | 3.91 | 9.25 | 9.43 | 5.87 |
| Asset Turnover | 1.08 | 1.14 | 1.47 | 1.44 | 1.08 |
| Working Capital Turnover Ratio | 3.37 | 3.38 | 3.75 | 4.33 | 3.19 |
| Cash Conversion Cycle | 99.37 | 101.36 | 110.42 | 134.97 | 150.49 |
| Days of Sales Outstanding | 68.59 | 73.53 | 69.07 | 61.25 | 71.76 |
| Days of Inventory Outstanding | 77.99 | 64.83 | 73.31 | 110.11 | 144.62 |
| Days of Payables Outstanding | 47.20 | 37.00 | 31.96 | 36.38 | 65.89 |
| Operating Cycle | 146.58 | 138.36 | 142.38 | 171.36 | 216.38 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 7.92 | 10.99 | 15.13 | 4.95 | -5.85 |
| Free Cash Flow Per Share | 6.10 | -4.44 | 13.70 | 3.98 | -6.22 |
| Dividend Paid and CapEx Coverage Ratio | 1.13 | 0.51 | 2.37 | 1.39 | -1.97 |
| Capital Expenditure Coverage Ratio | 4.35 | 0.71 | 10.63 | 5.08 | -15.93 |
| Operating Cash Flow Coverage Ratio | 0.28 | 0.49 | 1.40 | 0.41 | -0.57 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.10 | 0.13 | 0.04 | -0.08 |
| Free Cash Flow Yield | 6.68% | -4.96% | 11.61% | 4.89% | -10.93% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 14.17 | 13.03 | 14.08 | 10.30 | 19.35 |
| Price-to-Sales (P/S) Ratio | 0.78 | 0.85 | 1.03 | 0.73 | 0.81 |
| Price-to-Book (P/B) Ratio | 1.96 | 1.92 | 2.72 | 2.03 | 1.71 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 14.98 | -20.15 | 8.61 | 20.46 | -9.15 |
| Price-to-Operating Cash Flow Ratio | 11.53 | 8.14 | 7.80 | 16.43 | -9.72 |
| Price-to-Earnings Growth (PEG) Ratio | -2.37 | -0.72 | 2.32 | 0.06 | -2.16 |
| Enterprise Value Multiple | 8.83 | 7.82 | 7.18 | 5.97 | 10.40 |
| Enterprise Value | 7.22B | 7.22B | 7.81B | 5.62B | 4.04B |
| EV to EBITDA | 8.83 | 7.82 | 7.18 | 5.97 | 10.40 |
| EV to Sales | 0.85 | 0.95 | 0.95 | 0.71 | 0.82 |
| EV to Free Cash Flow | 16.29 | -22.44 | 7.93 | 19.93 | -9.27 |
| EV to Operating Cash Flow | 12.55 | 9.06 | 7.18 | 16.00 | -9.86 |
| Tangible Book Value Per Share | 51.72 | 51.95 | 48.05 | 44.02 | 36.50 |
| Shareholders’ Equity Per Share | 46.56 | 46.65 | 43.41 | 40.02 | 33.36 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.30 | 0.29 | 0.29 | 0.25 | 0.17 |
| Revenue Per Share | 116.84 | 104.81 | 114.52 | 111.13 | 70.29 |
| Net Income Per Share | 6.45 | 6.85 | 8.38 | 7.90 | 2.94 |
| Tax Burden | 0.61 | 0.61 | 0.61 | 0.67 | 0.70 |
| Interest Burden | 1.09 | 0.98 | 0.98 | 0.98 | 0.98 |
| Research & Development to Revenue | 0.04 | 0.03 | 0.03 | 0.03 | 0.04 |
| SG&A to Revenue | 0.14 | 0.14 | 0.12 | 0.11 | 0.14 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.23 | 0.98 | 1.10 | 0.42 | -1.99 |
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