ACES Electronics Co., Ltd.(TW:3605)
NT$129.0011.50 (-0.77%)
TW:3605
ACES Electronics Co., Ltd. financials statements
NT$129.00
At close:11.50 (-0.77%)
ACES Electronics Co., Ltd. (3605) Ratios
ACES Electronics Co., Ltd. Ratios
TW:3605's free cash flow for Q2 2026 was NT$10.94M. For the 2026 fiscal year, TW:3605's free cash flow was decreased by NT$-305.08M and operating cash flow was NT$316.01M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.87 | 1.95 | 1.32 | 1.30 | 1.67 |
| Quick Ratio | 1.51 | 1.56 | 1.07 | 1.03 | 1.31 |
| Cash Ratio | 0.62 | 0.56 | 0.44 | 0.46 | 0.58 |
| Solvency Ratio | 0.20 | 0.15 | 0.06 | 0.13 | 0.15 |
| Operating Cash Flow Ratio | 0.30 | 0.29 | 0.14 | 0.21 | 0.23 |
| Short-Term Operating Cash Flow Coverage | 1.32 | 2.38 | 0.30 | 0.45 | 0.81 |
| Net Current Asset Value | NT$ 590.51M | NT$ -165.80M | NT$ -818.97M | NT$ -187.33M | NT$ 254.59M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.22 | 0.26 | 0.34 | 0.30 | 0.27 |
| Debt-to-Equity Ratio | 0.41 | 0.55 | 0.79 | 0.69 | 0.64 |
| Debt-to-Capital Ratio | 0.29 | 0.35 | 0.44 | 0.41 | 0.39 |
| Long-Term Debt-to-Capital Ratio | 0.22 | 0.32 | 0.25 | 0.18 | 0.27 |
| Financial Leverage Ratio | 1.87 | 2.10 | 2.33 | 2.28 | 2.34 |
| Debt Service Coverage Ratio | 1.17 | 2.25 | 0.23 | 0.38 | 0.86 |
| Interest Coverage Ratio | 7.55 | 2.69 | -3.04 | 4.71 | 13.71 |
| Debt to Market Cap | 0.33 | 0.52 | 0.93 | 0.89 | 0.53 |
| Interest Debt Per Share | 21.72 | 26.73 | 31.62 | 29.55 | 29.01 |
| Net Debt to EBITDA | 0.57 | 1.26 | 3.82 | 1.30 | 0.73 |
| Profitability Margins | |||||
| Gross Profit Margin | 26.00% | 23.76% | 20.64% | 21.49% | 22.97% |
| EBIT Margin | 5.49% | 5.10% | -1.90% | 3.85% | 6.00% |
| EBITDA Margin | 12.11% | 12.67% | 6.43% | 10.58% | 11.61% |
| Operating Profit Margin | 5.49% | 2.85% | -3.90% | 3.85% | 5.94% |
| Pretax Profit Margin | 7.50% | 3.96% | -3.18% | 3.03% | 5.57% |
| Net Profit Margin | 6.09% | 3.52% | -3.14% | 2.17% | 4.83% |
| Continuous Operations Profit Margin | 6.09% | 3.52% | -3.16% | 2.05% | 4.51% |
| Net Income Per EBT | 81.16% | 88.86% | 98.83% | 71.52% | 86.75% |
| EBT Per EBIT | 136.57% | 139.05% | 81.54% | 78.65% | 93.79% |
| Return on Assets (ROA) | 4.45% | 2.53% | -2.18% | 1.75% | 3.97% |
| Return on Equity (ROE) | 8.33% | 5.33% | -5.07% | 4.00% | 9.27% |
| Return on Capital Employed (ROCE) | 5.51% | 2.78% | -4.36% | 5.38% | 7.54% |
| Return on Invested Capital (ROIC) | 4.09% | 2.36% | -3.33% | 2.83% | 5.60% |
| Return on Tangible Assets | 4.50% | 2.56% | -2.20% | 1.78% | 4.02% |
| Earnings Yield | 7.04% | 5.21% | -6.23% | 5.31% | 8.08% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.26 | 2.92 | 3.09 | 3.74 | 3.54 |
| Payables Turnover | 3.99 | 3.80 | 4.79 | 5.03 | 4.24 |
| Inventory Turnover | 5.60 | 5.34 | 5.66 | 5.61 | 4.90 |
| Fixed Asset Turnover | 1.87 | 1.84 | 1.86 | 2.43 | 2.79 |
| Asset Turnover | 0.73 | 0.72 | 0.69 | 0.81 | 0.82 |
| Working Capital Turnover Ratio | 3.15 | 3.98 | 5.44 | 4.46 | 4.19 |
| Cash Conversion Cycle | 85.74 | 97.46 | 106.19 | 90.00 | 91.72 |
| Days of Sales Outstanding | 111.94 | 125.20 | 117.98 | 97.60 | 103.24 |
| Days of Inventory Outstanding | 65.22 | 68.32 | 64.47 | 65.03 | 74.53 |
| Days of Payables Outstanding | 91.42 | 96.06 | 76.25 | 72.63 | 86.04 |
| Operating Cycle | 177.16 | 193.52 | 182.45 | 162.63 | 177.77 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 7.91 | 7.45 | 4.93 | 8.46 | 8.46 |
| Free Cash Flow Per Share | -0.66 | -1.96 | -2.49 | -0.11 | -0.10 |
| Dividend Paid and CapEx Coverage Ratio | 0.85 | 0.79 | 0.62 | 0.84 | 0.91 |
| Capital Expenditure Coverage Ratio | 0.92 | 0.79 | 0.66 | 0.99 | 0.99 |
| Operating Cash Flow Coverage Ratio | 0.37 | 0.29 | 0.16 | 0.29 | 0.30 |
| Operating Cash Flow to Sales Ratio | 0.11 | 0.10 | 0.08 | 0.11 | 0.10 |
| Free Cash Flow Yield | -1.08% | -4.07% | -7.83% | -0.36% | -0.20% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 14.22 | 19.22 | -16.07 | 18.79 | 12.37 |
| Price-to-Sales (P/S) Ratio | 0.87 | 0.68 | 0.50 | 0.41 | 0.60 |
| Price-to-Book (P/B) Ratio | 1.18 | 1.02 | 0.81 | 0.75 | 1.15 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -93.00 | -24.56 | -12.77 | -275.05 | -494.26 |
| Price-to-Operating Cash Flow Ratio | 7.78 | 6.48 | 6.45 | 3.73 | 6.08 |
| Price-to-Earnings Growth (PEG) Ratio | 0.20 | -0.08 | 0.07 | -0.32 | 0.14 |
| Enterprise Value Multiple | 7.71 | 6.59 | 11.66 | 5.16 | 5.88 |
| Enterprise Value | 10.15B | 8.16B | 6.36B | 5.67B | 7.22B |
| EV to EBITDA | 7.71 | 6.59 | 11.66 | 5.16 | 5.88 |
| EV to Sales | 0.93 | 0.84 | 0.75 | 0.55 | 0.68 |
| EV to Free Cash Flow | -100.44 | -30.34 | -18.99 | -367.64 | -563.89 |
| EV to Operating Cash Flow | 8.41 | 8.00 | 9.59 | 4.99 | 6.94 |
| Tangible Book Value Per Share | 51.07 | 46.07 | 38.05 | 40.93 | 43.74 |
| Shareholders’ Equity Per Share | 51.98 | 47.19 | 39.09 | 41.94 | 44.84 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.11 | 0.01 | 0.29 | 0.14 |
| Revenue Per Share | 71.15 | 71.36 | 63.13 | 77.32 | 86.04 |
| Net Income Per Share | 4.33 | 2.51 | -1.98 | 1.68 | 4.16 |
| Tax Burden | 0.81 | 0.89 | 0.99 | 0.72 | 0.87 |
| Interest Burden | 1.37 | 0.78 | 1.68 | 0.79 | 0.93 |
| Research & Development to Revenue | 0.06 | 0.06 | 0.07 | 0.06 | 0.05 |
| SG&A to Revenue | 0.15 | 0.15 | 0.17 | 0.15 | 0.14 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.83 | 2.63 | -2.49 | 3.61 | 1.77 |
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