Young Optics Inc.(TW:3504)
NT$57.00+1.10 (+1.97%)
TW:3504
Young Optics Inc. financials statements
NT$57.00
At close:+1.10 (+1.97%)
Young Optics Inc. (3504) Ratios
Young Optics Inc. Ratios
TW:3504's free cash flow for Q3 2026 was NT$-72.44M. For the 2026 fiscal year, TW:3504's free cash flow was decreased by NT$-59.46M and operating cash flow was NT$-12.98M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.25 | 2.22 | 1.74 | 1.96 | 2.06 |
| Quick Ratio | 1.88 | 1.79 | 1.38 | 1.50 | 1.49 |
| Cash Ratio | 1.25 | 1.07 | 0.85 | 0.94 | 0.86 |
| Solvency Ratio | 0.19 | 0.03 | 0.03 | 0.18 | 0.14 |
| Operating Cash Flow Ratio | 0.34 | 0.15 | 0.23 | 0.45 | -0.09 |
| Short-Term Operating Cash Flow Coverage | 1.86 | 2.46 | 0.71 | 1.42 | -0.33 |
| Net Current Asset Value | NT$ 780.81M | NT$ 489.26M | NT$ 470.50M | NT$ 654.70M | NT$ 430.56M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.15 | 0.17 | 0.19 | 0.23 | 0.28 |
| Debt-to-Equity Ratio | 0.23 | 0.26 | 0.29 | 0.38 | 0.52 |
| Debt-to-Capital Ratio | 0.19 | 0.21 | 0.23 | 0.28 | 0.34 |
| Long-Term Debt-to-Capital Ratio | 0.06 | 0.11 | 0.04 | 0.11 | 0.21 |
| Financial Leverage Ratio | 1.51 | 1.58 | 1.57 | 1.69 | 1.87 |
| Debt Service Coverage Ratio | 1.50 | 0.96 | 0.16 | 0.67 | 0.76 |
| Interest Coverage Ratio | -4.09 | -18.80 | -14.90 | 5.29 | 3.89 |
| Debt to Market Cap | 0.06 | 0.06 | 0.07 | 0.10 | 0.10 |
| Interest Debt Per Share | 5.82 | 6.65 | 7.87 | 11.21 | 14.69 |
| Net Debt to EBITDA | -1.95 | -3.78 | -2.95 | -0.36 | 0.88 |
| Profitability Margins | |||||
| Gross Profit Margin | 15.04% | 11.73% | 10.52% | 17.28% | 17.21% |
| EBIT Margin | 0.46% | -8.93% | -8.90% | 0.38% | 0.60% |
| EBITDA Margin | 11.13% | 2.83% | 2.19% | 7.63% | 8.25% |
| Operating Profit Margin | -2.78% | -10.37% | -10.35% | 2.53% | 1.53% |
| Pretax Profit Margin | -0.22% | -9.49% | -9.59% | 2.06% | 1.14% |
| Net Profit Margin | -0.35% | -9.63% | -9.54% | 1.38% | 0.58% |
| Continuous Operations Profit Margin | -0.35% | -9.63% | -9.56% | 1.42% | 0.59% |
| Net Income Per EBT | 156.36% | 101.56% | 99.52% | 67.17% | 50.83% |
| EBT Per EBIT | 8.02% | 91.49% | 92.68% | 81.08% | 74.29% |
| Return on Assets (ROA) | -0.22% | -5.59% | -6.09% | 1.16% | 0.44% |
| Return on Equity (ROE) | -0.34% | -8.82% | -9.59% | 1.96% | 0.83% |
| Return on Capital Employed (ROCE) | -2.31% | -7.66% | -9.02% | 2.91% | 1.59% |
| Return on Invested Capital (ROIC) | -2.15% | -7.43% | -7.94% | 1.78% | 0.74% |
| Return on Tangible Assets | -0.22% | -5.66% | -6.19% | 1.18% | 0.45% |
| Earnings Yield | -0.16% | -3.52% | -3.73% | 0.75% | 0.20% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.97 | 4.30 | 6.13 | 6.60 | 5.10 |
| Payables Turnover | 7.88 | 6.80 | 10.26 | 12.69 | 7.63 |
| Inventory Turnover | 6.23 | 5.59 | 6.06 | 5.62 | 4.34 |
| Fixed Asset Turnover | 1.56 | 1.27 | 1.36 | 2.01 | 1.90 |
| Asset Turnover | 0.64 | 0.58 | 0.64 | 0.84 | 0.77 |
| Working Capital Turnover Ratio | 2.25 | 2.46 | 2.56 | 3.06 | 3.26 |
| Cash Conversion Cycle | 85.69 | 96.57 | 84.17 | 91.44 | 107.82 |
| Days of Sales Outstanding | 73.39 | 84.93 | 59.53 | 55.27 | 71.56 |
| Days of Inventory Outstanding | 58.63 | 65.35 | 60.23 | 64.92 | 84.10 |
| Days of Payables Outstanding | 46.33 | 53.71 | 35.59 | 28.75 | 47.83 |
| Operating Cycle | 132.02 | 150.28 | 119.76 | 120.19 | 155.66 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.92 | 1.24 | 2.54 | 5.81 | -1.27 |
| Free Cash Flow Per Share | 2.38 | 0.52 | 1.05 | 3.96 | -2.42 |
| Dividend Paid and CapEx Coverage Ratio | 5.42 | 1.71 | 1.70 | 3.15 | -1.11 |
| Capital Expenditure Coverage Ratio | 5.42 | 1.71 | 1.70 | 3.15 | -1.11 |
| Operating Cash Flow Coverage Ratio | 0.52 | 0.19 | 0.33 | 0.53 | -0.09 |
| Operating Cash Flow to Sales Ratio | 0.12 | 0.06 | 0.10 | 0.14 | -0.03 |
| Free Cash Flow Yield | 4.71% | 0.84% | 1.55% | 5.23% | -2.06% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -614.82 | -28.48 | -26.83 | 132.98 | 510.87 |
| Price-to-Sales (P/S) Ratio | 2.15 | 2.74 | 2.56 | 1.85 | 2.94 |
| Price-to-Book (P/B) Ratio | 2.06 | 2.51 | 2.57 | 2.62 | 4.22 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 21.25 | 119.75 | 64.55 | 19.12 | -48.53 |
| Price-to-Operating Cash Flow Ratio | 17.33 | 49.66 | 26.58 | 13.05 | -92.17 |
| Price-to-Earnings Growth (PEG) Ratio | 6.39 | 2.05 | 0.05 | 0.90 | -4.60 |
| Enterprise Value Multiple | 17.33 | 93.17 | 114.04 | 23.83 | 36.49 |
| Enterprise Value | 5.19B | 6.77B | 7.51B | 8.52B | 13.73B |
| EV to EBITDA | 17.33 | 93.17 | 114.04 | 23.83 | 36.49 |
| EV to Sales | 1.93 | 2.63 | 2.50 | 1.82 | 3.01 |
| EV to Free Cash Flow | 19.10 | 115.08 | 62.92 | 18.84 | -49.73 |
| EV to Operating Cash Flow | 15.58 | 47.73 | 25.91 | 12.86 | -94.45 |
| Tangible Book Value Per Share | 24.07 | 24.11 | 25.62 | 28.25 | 27.07 |
| Shareholders’ Equity Per Share | 24.51 | 24.63 | 26.28 | 28.95 | 27.83 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.56 | -0.02 | 0.00 | 0.31 | 0.48 |
| Revenue Per Share | 23.57 | 22.55 | 26.40 | 41.06 | 40.00 |
| Net Income Per Share | -0.08 | -2.17 | -2.52 | 0.57 | 0.23 |
| Tax Burden | 1.56 | 1.02 | 1.00 | 0.67 | 0.51 |
| Interest Burden | -0.49 | 1.06 | 1.08 | 5.34 | 1.90 |
| Research & Development to Revenue | 0.10 | 0.12 | 0.11 | 0.09 | 0.09 |
| SG&A to Revenue | 0.10 | 0.10 | 0.09 | 0.07 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -35.47 | -0.58 | -1.00 | 6.88 | -2.80 |
Currency in TWD
