Advanced Connection Technology Inc.(TW:3492)
NT$19.20-0.20 (-1.03%)
TW:3492
Advanced Connection Technology Inc. financials statements
NT$19.20
At close:-0.20 (-1.03%)
Advanced Connection Technology Inc. (3492) Ratios
Advanced Connection Technology Inc. Ratios
TW:3492's free cash flow for Q2 2026 was NT$7.95M. For the 2026 fiscal year, TW:3492's free cash flow was decreased by NT$-3.30M and operating cash flow was NT$11.25M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.41 | 2.32 | 2.08 | 2.24 | 2.13 |
| Quick Ratio | 1.89 | 1.85 | 1.64 | 1.80 | 1.73 |
| Cash Ratio | 0.88 | 1.00 | 0.86 | 1.08 | 1.10 |
| Solvency Ratio | 0.29 | 0.27 | 0.14 | 0.24 | 0.15 |
| Operating Cash Flow Ratio | 0.27 | 0.27 | 0.01 | 0.21 | 0.23 |
| Short-Term Operating Cash Flow Coverage | 79.57 | 0.00 | 0.24 | 66.63 | 2.37 |
| Net Current Asset Value | NT$ 371.95M | NT$ 331.90M | NT$ 257.60M | NT$ 364.87M | NT$ 349.20M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.07 | 0.07 | 0.10 | 0.03 | 0.05 |
| Debt-to-Equity Ratio | 0.10 | 0.11 | 0.17 | 0.04 | 0.09 |
| Debt-to-Capital Ratio | 0.09 | 0.10 | 0.14 | 0.04 | 0.08 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.54 | 1.57 | 1.65 | 1.56 | 1.59 |
| Debt Service Coverage Ratio | 24.22 | 28.77 | 3.23 | 45.19 | 1.58 |
| Interest Coverage Ratio | 22.80 | 14.48 | 2.96 | 4.90 | 52.92 |
| Debt to Market Cap | 0.00 | 0.00 | 0.02 | 0.00 | 0.04 |
| Interest Debt Per Share | 1.98 | 2.12 | 2.75 | 0.73 | 1.32 |
| Net Debt to EBITDA | -1.85 | -2.03 | -3.00 | -4.08 | -5.82 |
| Profitability Margins | |||||
| Gross Profit Margin | 29.04% | 31.30% | 27.21% | 24.99% | 26.00% |
| EBIT Margin | 7.72% | 8.90% | 3.37% | 6.60% | 2.86% |
| EBITDA Margin | 12.44% | 13.61% | 7.59% | 10.12% | 6.85% |
| Operating Profit Margin | 7.72% | 6.15% | 0.81% | 0.48% | 3.75% |
| Pretax Profit Margin | 8.79% | 8.47% | 3.10% | 6.50% | 2.79% |
| Net Profit Margin | 7.40% | 7.09% | 3.09% | 6.85% | 2.38% |
| Continuous Operations Profit Margin | 7.40% | 7.09% | 3.09% | 6.85% | 2.38% |
| Net Income Per EBT | 84.17% | 83.62% | 99.73% | 105.26% | 85.10% |
| EBT Per EBIT | 113.87% | 137.81% | 381.46% | 1349.53% | 74.43% |
| Return on Assets (ROA) | 6.28% | 5.86% | 2.38% | 5.60% | 2.07% |
| Return on Equity (ROE) | 9.66% | 9.20% | 3.94% | 8.74% | 3.31% |
| Return on Capital Employed (ROCE) | 9.33% | 7.29% | 0.92% | 0.60% | 5.17% |
| Return on Invested Capital (ROIC) | 7.67% | 5.97% | 0.88% | 0.59% | 4.09% |
| Return on Tangible Assets | 6.28% | 5.86% | 2.38% | 5.60% | 2.08% |
| Earnings Yield | 6.87% | 6.70% | 3.32% | 7.93% | 2.64% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.37 | 3.37 | 3.71 | 3.87 | 3.97 |
| Payables Turnover | 4.10 | 4.25 | 4.10 | 3.69 | 4.06 |
| Inventory Turnover | 3.88 | 4.07 | 3.93 | 4.17 | 4.38 |
| Fixed Asset Turnover | 4.08 | 3.70 | 3.14 | 4.97 | 5.65 |
| Asset Turnover | 0.85 | 0.83 | 0.77 | 0.82 | 0.87 |
| Working Capital Turnover Ratio | 2.09 | 2.27 | 2.04 | 2.03 | 2.17 |
| Cash Conversion Cycle | 113.59 | 112.23 | 102.16 | 83.01 | 85.50 |
| Days of Sales Outstanding | 108.39 | 108.46 | 98.32 | 94.27 | 92.03 |
| Days of Inventory Outstanding | 94.13 | 89.65 | 92.80 | 87.53 | 83.31 |
| Days of Payables Outstanding | 88.94 | 85.89 | 88.96 | 98.79 | 89.84 |
| Operating Cycle | 202.53 | 198.11 | 191.12 | 181.80 | 175.34 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.24 | 2.26 | 0.10 | 1.88 | 2.00 |
| Free Cash Flow Per Share | 1.74 | 1.82 | -0.83 | 1.48 | 1.88 |
| Dividend Paid and CapEx Coverage Ratio | 1.49 | 2.96 | 0.05 | 2.69 | 4.96 |
| Capital Expenditure Coverage Ratio | 4.49 | 5.21 | 0.11 | 4.71 | 16.22 |
| Operating Cash Flow Coverage Ratio | 1.18 | 1.11 | 0.04 | 2.64 | 1.53 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.10 | 0.00 | 0.09 | 0.09 |
| Free Cash Flow Yield | 6.75% | 7.53% | -4.40% | 8.09% | 9.89% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 14.58 | 14.94 | 30.08 | 12.59 | 38.00 |
| Price-to-Sales (P/S) Ratio | 1.08 | 1.06 | 0.93 | 0.86 | 0.90 |
| Price-to-Book (P/B) Ratio | 1.41 | 1.37 | 1.18 | 1.10 | 1.25 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 14.82 | 13.27 | -22.72 | 12.36 | 10.11 |
| Price-to-Operating Cash Flow Ratio | 11.52 | 10.73 | 188.61 | 9.73 | 9.49 |
| Price-to-Earnings Growth (PEG) Ratio | 1.57 | 0.10 | -0.53 | 0.07 | 2.00 |
| Enterprise Value Multiple | 6.81 | 5.74 | 9.24 | 4.46 | 7.35 |
| Enterprise Value | 721.22M | 634.97M | 506.99M | 338.59M | 376.78M |
| EV to EBITDA | 6.81 | 5.74 | 9.24 | 4.46 | 7.35 |
| EV to Sales | 0.85 | 0.78 | 0.70 | 0.45 | 0.50 |
| EV to Free Cash Flow | 11.66 | 9.80 | -17.15 | 6.45 | 5.64 |
| EV to Operating Cash Flow | 9.06 | 7.92 | 142.41 | 5.08 | 5.29 |
| Tangible Book Value Per Share | 18.36 | 17.64 | 15.99 | 16.55 | 15.11 |
| Shareholders’ Equity Per Share | 18.36 | 17.64 | 15.99 | 16.55 | 15.14 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.16 | 0.16 | 0.00 | -0.05 | 0.15 |
| Revenue Per Share | 23.97 | 22.90 | 20.40 | 21.13 | 21.09 |
| Net Income Per Share | 1.77 | 1.62 | 0.63 | 1.45 | 0.50 |
| Tax Burden | 0.84 | 0.84 | 1.00 | 1.05 | 0.85 |
| Interest Burden | 1.14 | 0.95 | 0.92 | 0.99 | 0.98 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.23 | 0.24 | 0.26 | 0.24 | 0.22 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.26 | 1.16 | 0.16 | 1.36 | 3.40 |
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