Alliance Material Co., Ltd.(TW:3595)
NT$642.00-7.00 (-1.08%)
TW:3595
Alliance Material Co., Ltd. financials statements
NT$642.00
At close:-7.00 (-1.08%)
Alliance Material Co., Ltd. (3595) Ratios
Alliance Material Co., Ltd. Ratios
TW:3595's free cash flow for Q2 2026 was NT$34.20M. For the 2026 fiscal year, TW:3595's free cash flow was decreased by NT$-8.62M and operating cash flow was NT$42.82M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.22 | 2.02 | 1.07 | 2.12 | 1.41 |
| Quick Ratio | 2.89 | 1.67 | 0.92 | 1.68 | 1.19 |
| Cash Ratio | 1.89 | 1.04 | 0.57 | 0.96 | 0.73 |
| Solvency Ratio | 1.39 | -0.07 | 0.10 | 0.45 | 0.25 |
| Operating Cash Flow Ratio | 1.57 | -0.27 | 0.25 | 0.52 | 0.34 |
| Short-Term Operating Cash Flow Coverage | 66.91 | -0.55 | 0.35 | 1.13 | 0.59 |
| Net Current Asset Value | NT$ 261.05M | NT$ -60.20M | NT$ 10.51M | NT$ 105.42M | NT$ 103.01M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.35 | 0.23 | 0.11 | 0.26 |
| Debt-to-Equity Ratio | 0.01 | 0.61 | 0.35 | 0.14 | 0.47 |
| Debt-to-Capital Ratio | 0.01 | 0.38 | 0.26 | 0.12 | 0.32 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.32 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.17 | 1.76 | 1.47 | 1.25 | 1.78 |
| Debt Service Coverage Ratio | 40.68 | -0.29 | 0.15 | 1.02 | 0.45 |
| Interest Coverage Ratio | 132.26 | -9.64 | 17.35 | 23.55 | 29.51 |
| Debt to Market Cap | 0.00 | 0.31 | 0.16 | 0.10 | 0.21 |
| Interest Debt Per Share | 0.15 | 8.08 | 5.22 | 2.33 | 6.97 |
| Net Debt to EBITDA | -1.13 | -6.88 | 1.44 | -0.69 | -0.41 |
| Profitability Margins | |||||
| Gross Profit Margin | 58.76% | 17.95% | 30.23% | 24.05% | 23.35% |
| EBIT Margin | 35.03% | -18.26% | 3.51% | 8.33% | 10.31% |
| EBITDA Margin | 39.01% | -9.80% | 10.35% | 13.52% | 12.82% |
| Operating Profit Margin | 35.04% | -21.67% | 2.31% | 5.72% | 9.91% |
| Pretax Profit Margin | 34.76% | -20.51% | 3.38% | 8.09% | 9.98% |
| Net Profit Margin | 29.01% | -20.62% | 2.14% | 7.34% | 9.29% |
| Continuous Operations Profit Margin | 29.01% | -20.62% | 2.14% | 7.34% | 9.29% |
| Net Income Per EBT | 83.47% | 100.55% | 63.43% | 90.69% | 93.06% |
| EBT Per EBIT | 99.21% | 94.62% | 146.37% | 141.47% | 100.74% |
| Return on Assets (ROA) | 17.86% | -5.30% | 0.79% | 5.20% | 8.65% |
| Return on Equity (ROE) | 20.93% | -9.34% | 1.17% | 6.49% | 15.39% |
| Return on Capital Employed (ROCE) | 25.24% | -6.70% | 1.25% | 4.98% | 16.19% |
| Return on Invested Capital (ROIC) | 20.98% | -6.09% | 0.59% | 4.01% | 10.38% |
| Return on Tangible Assets | 17.94% | -5.32% | 0.80% | 5.21% | 8.66% |
| Earnings Yield | 1.73% | -4.78% | 0.55% | 6.15% | 7.14% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.40 | 2.66 | 3.49 | 5.49 | 4.77 |
| Payables Turnover | 14.28 | 5.18 | 6.04 | 19.52 | 6.91 |
| Inventory Turnover | 5.29 | 3.56 | 5.45 | 6.64 | 7.62 |
| Fixed Asset Turnover | 1.17 | 0.39 | 0.57 | 1.19 | 2.42 |
| Asset Turnover | 0.62 | 0.26 | 0.37 | 0.71 | 0.93 |
| Working Capital Turnover Ratio | 2.68 | 2.69 | 3.57 | 3.46 | 3.25 |
| Cash Conversion Cycle | 126.25 | 169.11 | 111.02 | 102.83 | 71.53 |
| Days of Sales Outstanding | 82.88 | 137.03 | 104.48 | 66.53 | 76.47 |
| Days of Inventory Outstanding | 68.94 | 102.56 | 66.98 | 55.00 | 47.87 |
| Days of Payables Outstanding | 25.57 | 70.48 | 60.43 | 18.70 | 52.81 |
| Operating Cycle | 151.81 | 239.59 | 171.45 | 121.53 | 124.34 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 5.62 | -1.02 | 1.76 | 1.97 | 3.87 |
| Free Cash Flow Per Share | 5.01 | -2.62 | -1.69 | -1.38 | -5.01 |
| Dividend Paid and CapEx Coverage Ratio | 9.22 | -0.52 | 0.43 | 0.38 | 0.38 |
| Capital Expenditure Coverage Ratio | 9.22 | -0.64 | 0.51 | 0.59 | 0.44 |
| Operating Cash Flow Coverage Ratio | 52.44 | -0.13 | 0.34 | 0.86 | 0.56 |
| Operating Cash Flow to Sales Ratio | 0.37 | -0.17 | 0.21 | 0.14 | 0.16 |
| Free Cash Flow Yield | 1.97% | -10.31% | -5.29% | -8.09% | -15.82% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 57.73 | -20.97 | 177.56 | 16.18 | 14.79 |
| Price-to-Sales (P/S) Ratio | 16.75 | 4.32 | 3.89 | 1.19 | 1.30 |
| Price-to-Book (P/B) Ratio | 12.08 | 1.96 | 2.12 | 1.05 | 2.16 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 50.78 | -9.70 | -18.90 | -12.36 | -6.32 |
| Price-to-Operating Cash Flow Ratio | 45.28 | -24.91 | 18.14 | 8.62 | 8.17 |
| Price-to-Earnings Growth (PEG) Ratio | -0.12 | 0.03 | -2.14 | -0.32 | 0.50 |
| Enterprise Value Multiple | 41.80 | -50.91 | 39.03 | 8.13 | 9.74 |
| Enterprise Value | 8.14B | 831.27M | 899.30M | 417.98M | 709.58M |
| EV to EBITDA | 41.80 | -50.91 | 39.03 | 8.13 | 9.74 |
| EV to Sales | 16.31 | 4.99 | 4.04 | 1.10 | 1.25 |
| EV to Free Cash Flow | 49.45 | -11.22 | -19.62 | -11.39 | -6.07 |
| EV to Operating Cash Flow | 44.09 | -28.80 | 18.83 | 7.95 | 7.84 |
| Tangible Book Value Per Share | 20.96 | 12.90 | 14.98 | 16.06 | 14.63 |
| Shareholders’ Equity Per Share | 21.07 | 12.97 | 15.06 | 16.12 | 14.68 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.17 | -0.01 | 0.37 | 0.09 | 0.07 |
| Revenue Per Share | 15.20 | 5.88 | 8.21 | 14.25 | 24.33 |
| Net Income Per Share | 4.41 | -1.21 | 0.18 | 1.05 | 2.26 |
| Tax Burden | 0.83 | 1.01 | 0.63 | 0.91 | 0.93 |
| Interest Burden | 0.99 | 1.12 | 0.96 | 0.97 | 0.97 |
| Research & Development to Revenue | 0.12 | 0.16 | 0.11 | 0.06 | 0.04 |
| SG&A to Revenue | 0.11 | 0.23 | 0.17 | 0.13 | 0.10 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.28 | 0.85 | 10.01 | 1.89 | 1.71 |
Currency in TWD
