Formosa Optical Technology Co., Ltd.(TW:5312)
NT$88.10+0.10 (+1.85%)
TW:5312
Formosa Optical Technology Co., Ltd. financials statements
NT$88.10
At close:+0.10 (+1.85%)
Formosa Optical Technology Co., Ltd. (5312) Ratios
Formosa Optical Technology Co., Ltd. Ratios
TW:5312's free cash flow for Q2 2026 was NT$81.12M. For the 2026 fiscal year, TW:5312's free cash flow was decreased by NT$-43.10M and operating cash flow was NT$124.22M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Mar 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.56 | 1.68 | 1.64 | 1.57 | 0.74 |
| Quick Ratio | 1.32 | 1.43 | 1.40 | 1.31 | 0.37 |
| Cash Ratio | 0.06 | 0.06 | 0.05 | 0.07 | 0.08 |
| Solvency Ratio | 0.17 | 0.22 | 0.22 | 0.17 | 0.24 |
| Operating Cash Flow Ratio | 0.24 | 0.28 | 0.35 | 0.30 | 0.43 |
| Short-Term Operating Cash Flow Coverage | 0.35 | 0.43 | 0.79 | 0.49 | 0.80 |
| Net Current Asset Value | NT$ 75.30M | NT$ 312.64M | NT$ 54.08M | NT$ -147.81M | NT$ -1.91B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.44 | 0.40 | 0.35 | 0.41 | 0.35 |
| Debt-to-Equity Ratio | 1.08 | 0.92 | 0.84 | 1.00 | 0.75 |
| Debt-to-Capital Ratio | 0.52 | 0.48 | 0.46 | 0.50 | 0.43 |
| Long-Term Debt-to-Capital Ratio | 0.07 | 0.08 | 0.10 | 0.13 | 0.14 |
| Financial Leverage Ratio | 2.46 | 2.30 | 2.41 | 2.45 | 2.16 |
| Debt Service Coverage Ratio | 0.31 | 0.49 | 0.81 | 0.50 | 0.16 |
| Interest Coverage Ratio | 5.23 | 7.38 | 8.96 | 8.10 | 17.37 |
| Debt to Market Cap | 0.44 | 0.33 | 0.29 | 0.51 | 0.36 |
| Interest Debt Per Share | 67.74 | 54.16 | 41.80 | 43.51 | 33.37 |
| Net Debt to EBITDA | 4.46 | 2.86 | 2.26 | 3.20 | 9.20 |
| Profitability Margins | |||||
| Gross Profit Margin | 63.45% | 62.93% | 61.65% | 60.98% | 59.99% |
| EBIT Margin | 7.24% | 13.79% | 13.87% | 5.67% | 2.34% |
| EBITDA Margin | 20.60% | 26.77% | 26.78% | 22.99% | 6.92% |
| Operating Profit Margin | 7.24% | 8.38% | 8.49% | 7.12% | 12.75% |
| Pretax Profit Margin | 11.55% | 15.55% | 12.93% | 6.24% | 12.02% |
| Net Profit Margin | 9.32% | 12.46% | 10.82% | 5.16% | 9.95% |
| Continuous Operations Profit Margin | 9.32% | 12.45% | 10.82% | 6.62% | 3.83% |
| Net Income Per EBT | 80.70% | 80.09% | 83.69% | 82.69% | 82.82% |
| EBT Per EBIT | 159.61% | 185.69% | 152.25% | 87.66% | 94.24% |
| Return on Assets (ROA) | 4.21% | 6.19% | 5.86% | 2.68% | 5.06% |
| Return on Equity (ROE) | 10.32% | 14.25% | 14.13% | 6.56% | 10.95% |
| Return on Capital Employed (ROCE) | 5.31% | 6.49% | 7.19% | 5.80% | 8.94% |
| Return on Invested Capital (ROIC) | 2.88% | 3.64% | 4.57% | 3.37% | 5.79% |
| Return on Tangible Assets | 4.22% | 6.20% | 5.87% | 2.69% | 5.08% |
| Earnings Yield | 6.35% | 7.56% | 8.32% | 4.89% | 8.10% |
| Efficiency Ratios | |||||
| Receivables Turnover | 36.16 | 33.11 | 30.48 | 0.00 | 0.00 |
| Payables Turnover | 9.63 | 10.90 | 10.87 | 2.64 | 2.56 |
| Inventory Turnover | 1.75 | 2.00 | 2.37 | 2.20 | 1.99 |
| Fixed Asset Turnover | 1.62 | 1.75 | 1.76 | 1.70 | 1.56 |
| Asset Turnover | 0.45 | 0.50 | 0.54 | 0.52 | 0.51 |
| Working Capital Turnover Ratio | 2.10 | 2.20 | 2.61 | 7.36 | -6.74 |
| Cash Conversion Cycle | 180.49 | 160.30 | 132.14 | 27.45 | 40.62 |
| Days of Sales Outstanding | 10.09 | 11.02 | 11.97 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 208.30 | 182.75 | 153.76 | 165.67 | 183.13 |
| Days of Payables Outstanding | 37.90 | 33.47 | 33.59 | 138.22 | 142.51 |
| Operating Cycle | 218.39 | 193.77 | 165.73 | 165.67 | 183.13 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 13.88 | 13.56 | 15.05 | 11.54 | 11.29 |
| Free Cash Flow Per Share | 8.84 | 9.71 | 11.13 | 9.25 | 9.08 |
| Dividend Paid and CapEx Coverage Ratio | 1.11 | 1.38 | 1.83 | 1.75 | 1.82 |
| Capital Expenditure Coverage Ratio | 2.76 | 3.52 | 3.84 | 5.02 | 5.12 |
| Operating Cash Flow Coverage Ratio | 0.21 | 0.25 | 0.37 | 0.27 | 0.34 |
| Operating Cash Flow to Sales Ratio | 0.20 | 0.21 | 0.23 | 0.21 | 0.23 |
| Free Cash Flow Yield | 8.76% | 8.91% | 13.29% | 15.94% | 15.24% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 15.76 | 13.23 | 12.03 | 20.49 | 12.34 |
| Price-to-Sales (P/S) Ratio | 1.47 | 1.65 | 1.30 | 1.06 | 1.23 |
| Price-to-Book (P/B) Ratio | 1.63 | 1.89 | 1.70 | 1.34 | 1.35 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 11.42 | 11.23 | 7.52 | 6.27 | 6.56 |
| Price-to-Operating Cash Flow Ratio | 7.28 | 8.04 | 5.56 | 5.02 | 5.28 |
| Price-to-Earnings Growth (PEG) Ratio | -0.71 | 0.72 | 0.08 | -0.49 | -2.11 |
| Enterprise Value Multiple | 11.59 | 9.02 | 7.12 | 7.80 | 26.95 |
| Enterprise Value | 9.86B | 9.59B | 7.36B | 5.91B | 5.43B |
| EV to EBITDA | 11.59 | 9.02 | 7.12 | 7.80 | 26.95 |
| EV to Sales | 2.39 | 2.42 | 1.91 | 1.79 | 1.87 |
| EV to Free Cash Flow | 18.56 | 16.45 | 11.02 | 10.65 | 9.96 |
| EV to Operating Cash Flow | 11.83 | 11.78 | 8.15 | 8.53 | 8.02 |
| Tangible Book Value Per Share | 61.44 | 57.61 | 49.10 | 43.27 | 44.10 |
| Shareholders’ Equity Per Share | 62.08 | 57.80 | 49.25 | 43.17 | 44.08 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.20 | 0.16 | 0.17 | 0.18 |
| Revenue Per Share | 68.74 | 66.11 | 64.34 | 54.91 | 48.51 |
| Net Income Per Share | 6.41 | 8.24 | 6.96 | 2.83 | 4.83 |
| Tax Burden | 0.81 | 0.80 | 0.84 | 0.83 | 0.83 |
| Interest Burden | 1.60 | 1.13 | 0.93 | 1.10 | 5.13 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.56 | 0.55 | 0.53 | 0.55 | 0.58 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.75 | 1.32 | 1.81 | 3.37 | 1.94 |
Currency in TWD
