ACON Holding Inc.(TW:3710)
NT$7.32-0.33 (-4.31%)
TW:3710
ACON Holding Inc. financials statements
NT$7.32
At close:-0.33 (-4.31%)
ACON Holding Inc. (3710) Ratios
ACON Holding Inc. Ratios
TW:3710's free cash flow for Q2 2026 was NT$-139.36M. For the 2026 fiscal year, TW:3710's free cash flow was decreased by NT$-158.75M and operating cash flow was NT$19.39M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.94 | 0.97 | 0.98 | 0.97 | 0.84 |
| Quick Ratio | 0.71 | 0.76 | 0.79 | 0.73 | 0.62 |
| Cash Ratio | 0.15 | 0.15 | 0.20 | 0.21 | 0.10 |
| Solvency Ratio | 0.03 | 0.09 | 0.07 | 0.06 | 0.03 |
| Operating Cash Flow Ratio | 0.04 | 0.11 | 0.13 | 0.02 | 0.10 |
| Short-Term Operating Cash Flow Coverage | 0.08 | 0.25 | 0.27 | 0.03 | 0.23 |
| Net Current Asset Value | NT$ -1.75B | NT$ -1.33B | NT$ -1.51B | NT$ -1.42B | NT$ -2.35B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.47 | 0.43 | 0.47 | 0.45 | 0.46 |
| Debt-to-Equity Ratio | 2.86 | 2.02 | 2.11 | 1.78 | 2.51 |
| Debt-to-Capital Ratio | 0.74 | 0.67 | 0.68 | 0.64 | 0.72 |
| Long-Term Debt-to-Capital Ratio | 0.43 | 0.25 | 0.30 | 0.26 | 0.36 |
| Financial Leverage Ratio | 6.03 | 4.74 | 4.51 | 3.93 | 5.51 |
| Debt Service Coverage Ratio | 0.18 | 0.35 | 0.28 | 0.24 | 0.15 |
| Interest Coverage Ratio | -1.14 | 0.52 | -1.33 | -0.08 | -1.26 |
| Debt to Market Cap | 1.84 | 0.88 | 1.01 | 1.09 | 1.56 |
| Interest Debt Per Share | 22.36 | 20.65 | 21.78 | 24.83 | 30.94 |
| Net Debt to EBITDA | 6.47 | 3.18 | 4.45 | 3.98 | 7.40 |
| Profitability Margins | |||||
| Gross Profit Margin | 19.55% | 21.31% | 17.45% | 18.85% | 15.41% |
| EBIT Margin | -2.30% | 2.78% | -0.53% | -0.26% | -3.44% |
| EBITDA Margin | 6.80% | 11.69% | 10.23% | 10.71% | 6.32% |
| Operating Profit Margin | -3.08% | 1.44% | -4.41% | -0.26% | -3.44% |
| Pretax Profit Margin | -5.01% | 0.02% | -3.85% | -3.39% | -6.17% |
| Net Profit Margin | -6.10% | -1.89% | -3.67% | -5.45% | -7.19% |
| Continuous Operations Profit Margin | -5.71% | -0.61% | -3.23% | -4.88% | -7.25% |
| Net Income Per EBT | 121.89% | -11759.41% | 95.28% | 160.93% | 116.60% |
| EBT Per EBIT | 162.59% | 1.11% | 87.32% | 1279.02% | 179.24% |
| Return on Assets (ROA) | -5.36% | -1.71% | -2.86% | -4.36% | -6.10% |
| Return on Equity (ROE) | -32.28% | -8.11% | -12.92% | -17.10% | -33.61% |
| Return on Capital Employed (ROCE) | -6.64% | 3.20% | -7.79% | -0.47% | -7.50% |
| Return on Invested Capital (ROIC) | -3.87% | -71.90% | -3.92% | -0.28% | -4.32% |
| Return on Tangible Assets | -5.41% | -1.72% | -2.88% | -4.38% | -6.13% |
| Earnings Yield | -25.08% | -4.49% | -7.76% | -12.48% | -25.37% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.95 | 3.06 | 2.82 | 3.42 | 3.29 |
| Payables Turnover | 3.18 | 3.11 | 3.23 | 3.86 | 3.14 |
| Inventory Turnover | 5.01 | 5.60 | 5.95 | 4.81 | 5.22 |
| Fixed Asset Turnover | 2.22 | 2.36 | 1.90 | 1.85 | 1.92 |
| Asset Turnover | 0.88 | 0.90 | 0.78 | 0.80 | 0.85 |
| Working Capital Turnover Ratio | -35.62 | -67.14 | -58.25 | -13.42 | -10.78 |
| Cash Conversion Cycle | 81.40 | 67.10 | 77.82 | 88.09 | 64.84 |
| Days of Sales Outstanding | 123.52 | 119.22 | 129.44 | 106.85 | 111.07 |
| Days of Inventory Outstanding | 72.79 | 65.18 | 61.36 | 75.82 | 69.98 |
| Days of Payables Outstanding | 114.91 | 117.30 | 112.98 | 94.58 | 116.21 |
| Operating Cycle | 196.31 | 184.40 | 190.80 | 182.67 | 181.05 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.00 | 2.99 | 3.33 | 0.43 | 4.04 |
| Free Cash Flow Per Share | -2.66 | 1.46 | 1.85 | -2.15 | 0.61 |
| Dividend Paid and CapEx Coverage Ratio | 0.27 | 1.95 | 2.25 | 0.17 | 1.18 |
| Capital Expenditure Coverage Ratio | 0.27 | 1.95 | 2.25 | 0.17 | 1.18 |
| Operating Cash Flow Coverage Ratio | 0.05 | 0.15 | 0.16 | 0.02 | 0.14 |
| Operating Cash Flow to Sales Ratio | 0.03 | 0.07 | 0.10 | 0.01 | 0.07 |
| Free Cash Flow Yield | -27.72% | 8.35% | 11.32% | -11.85% | 3.92% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -3.99 | -22.39 | -12.88 | -8.02 | -3.94 |
| Price-to-Sales (P/S) Ratio | 0.24 | 0.42 | 0.47 | 0.44 | 0.28 |
| Price-to-Book (P/B) Ratio | 1.29 | 1.80 | 1.66 | 1.37 | 1.32 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -3.61 | 11.98 | 8.83 | -8.44 | 25.50 |
| Price-to-Operating Cash Flow Ratio | 9.60 | 5.84 | 4.90 | 42.02 | 3.85 |
| Price-to-Earnings Growth (PEG) Ratio | -0.02 | 0.58 | 0.29 | 0.19 | -0.02 |
| Enterprise Value Multiple | 10.05 | 6.78 | 9.06 | 8.05 | 11.89 |
| Enterprise Value | 4.74B | 5.82B | 5.65B | 5.52B | 5.50B |
| EV to EBITDA | 10.05 | 6.78 | 9.06 | 8.05 | 11.89 |
| EV to Sales | 0.68 | 0.79 | 0.93 | 0.86 | 0.75 |
| EV to Free Cash Flow | -10.13 | 22.57 | 17.33 | -16.68 | 67.56 |
| EV to Operating Cash Flow | 26.95 | 10.99 | 9.62 | 83.08 | 10.20 |
| Tangible Book Value Per Share | 9.35 | 11.56 | 11.24 | 14.79 | 13.40 |
| Shareholders’ Equity Per Share | 7.44 | 9.67 | 9.80 | 13.21 | 11.74 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.14 | 39.08 | 0.16 | -0.44 | -0.17 |
| Revenue Per Share | 39.38 | 41.42 | 34.52 | 41.48 | 54.85 |
| Net Income Per Share | -2.40 | -0.78 | -1.27 | -2.26 | -3.94 |
| Tax Burden | 1.22 | -117.59 | 0.95 | 1.61 | 1.17 |
| Interest Burden | 2.18 | 0.01 | 7.24 | 12.79 | 1.79 |
| Research & Development to Revenue | 0.07 | 0.06 | 0.06 | 0.06 | 0.06 |
| SG&A to Revenue | 0.16 | 0.14 | 0.16 | 0.15 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.51 | 448.30 | -2.50 | -0.31 | -1.02 |
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