Abico Avy Co., Ltd.(TW:5392)
NT$31.900.00 (0.00%)
TW:5392
Abico Avy Co., Ltd. financials statements
NT$31.90
At close:0.00 (0.00%)
Abico Avy Co., Ltd. (5392) Ratios
Abico Avy Co., Ltd. Ratios
TW:5392's free cash flow for Q2 2026 was NT$242.81M. For the 2026 fiscal year, TW:5392's free cash flow was increased by NT$64.25M and operating cash flow was NT$178.56M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.63 | 1.49 | 1.71 | 1.74 | 1.72 |
| Quick Ratio | 1.37 | 1.29 | 1.45 | 1.44 | 1.39 |
| Cash Ratio | 0.65 | 0.70 | 0.67 | 0.69 | 0.59 |
| Solvency Ratio | 0.07 | 0.08 | 0.10 | 0.10 | 0.12 |
| Operating Cash Flow Ratio | 0.10 | 0.22 | 0.15 | 0.24 | 0.05 |
| Short-Term Operating Cash Flow Coverage | 0.19 | 0.36 | 0.27 | 0.44 | 0.10 |
| Net Current Asset Value | NT$ 1.04B | NT$ 1.22B | NT$ 1.16B | NT$ 932.40M | NT$ 1.45B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.28 | 0.32 | 0.33 | 0.34 | 0.32 |
| Debt-to-Equity Ratio | 0.75 | 0.87 | 0.91 | 0.97 | 0.99 |
| Debt-to-Capital Ratio | 0.43 | 0.47 | 0.48 | 0.49 | 0.50 |
| Long-Term Debt-to-Capital Ratio | 0.19 | 0.12 | 0.21 | 0.24 | 0.25 |
| Financial Leverage Ratio | 2.64 | 2.69 | 2.75 | 2.85 | 3.07 |
| Debt Service Coverage Ratio | 0.15 | 0.22 | 0.32 | 0.30 | 0.37 |
| Interest Coverage Ratio | -0.28 | 0.22 | 0.11 | 3.59 | 5.67 |
| Debt to Market Cap | 0.47 | 0.76 | 1.11 | 1.39 | 1.06 |
| Interest Debt Per Share | 24.85 | 31.01 | 30.73 | 31.58 | 30.93 |
| Net Debt to EBITDA | 2.07 | 0.89 | 1.43 | 1.71 | 1.39 |
| Profitability Margins | |||||
| Gross Profit Margin | 15.20% | 16.02% | 16.23% | 15.25% | 15.42% |
| EBIT Margin | -0.22% | 4.12% | 3.54% | 2.47% | 3.87% |
| EBITDA Margin | 6.08% | 10.70% | 11.15% | 9.56% | 10.28% |
| Operating Profit Margin | -0.35% | 0.26% | 0.13% | 2.84% | 3.89% |
| Pretax Profit Margin | 0.96% | 2.90% | 2.45% | 1.68% | 3.18% |
| Net Profit Margin | -0.53% | 0.31% | 0.59% | 0.25% | 1.92% |
| Continuous Operations Profit Margin | -0.41% | 1.15% | 1.19% | 0.25% | 1.56% |
| Net Income Per EBT | -54.84% | 10.85% | 24.20% | 14.99% | 60.38% |
| EBT Per EBIT | -274.65% | 1094.76% | 1932.95% | 59.08% | 81.81% |
| Return on Assets (ROA) | -0.31% | 0.19% | 0.36% | 0.17% | 1.43% |
| Return on Equity (ROE) | -0.81% | 0.51% | 1.00% | 0.49% | 4.40% |
| Return on Capital Employed (ROCE) | -0.30% | 0.26% | 0.12% | 2.90% | 4.55% |
| Return on Invested Capital (ROIC) | 0.10% | 0.07% | 0.05% | 0.34% | 2.13% |
| Return on Tangible Assets | -0.31% | 0.19% | 0.37% | 0.17% | 1.44% |
| Earnings Yield | -0.56% | 0.50% | 1.42% | 0.82% | 5.35% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.85 | 4.67 | 4.40 | 4.94 | 4.61 |
| Payables Turnover | 6.13 | 6.40 | 6.08 | 7.62 | 5.86 |
| Inventory Turnover | 5.82 | 6.47 | 5.86 | 5.77 | 5.17 |
| Fixed Asset Turnover | 3.04 | 2.92 | 2.72 | 2.76 | 3.13 |
| Asset Turnover | 0.58 | 0.60 | 0.61 | 0.68 | 0.74 |
| Working Capital Turnover Ratio | 2.89 | 2.82 | 2.51 | 2.65 | 3.01 |
| Cash Conversion Cycle | 78.39 | 77.51 | 85.18 | 89.22 | 87.64 |
| Days of Sales Outstanding | 75.21 | 78.15 | 82.93 | 73.90 | 79.24 |
| Days of Inventory Outstanding | 62.71 | 56.42 | 62.31 | 63.24 | 70.65 |
| Days of Payables Outstanding | 59.53 | 57.07 | 60.07 | 47.92 | 62.25 |
| Operating Cycle | 137.92 | 134.58 | 145.25 | 137.14 | 149.89 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.79 | 7.93 | 4.65 | 7.23 | 1.70 |
| Free Cash Flow Per Share | 1.97 | 5.19 | 3.79 | 5.32 | 0.01 |
| Dividend Paid and CapEx Coverage Ratio | 2.76 | 2.61 | 3.98 | 3.26 | 0.85 |
| Capital Expenditure Coverage Ratio | 3.41 | 2.90 | 5.37 | 3.78 | 1.00 |
| Operating Cash Flow Coverage Ratio | 0.12 | 0.26 | 0.15 | 0.23 | 0.06 |
| Operating Cash Flow to Sales Ratio | 0.06 | 0.14 | 0.08 | 0.12 | 0.02 |
| Free Cash Flow Yield | 4.23% | 14.57% | 16.17% | 27.79% | 0.03% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -179.69 | 198.06 | 71.00 | 119.63 | 18.62 |
| Price-to-Sales (P/S) Ratio | 0.95 | 0.63 | 0.42 | 0.31 | 0.36 |
| Price-to-Book (P/B) Ratio | 1.45 | 1.02 | 0.71 | 0.60 | 0.82 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 23.66 | 6.86 | 6.19 | 3.60 | 3387.58 |
| Price-to-Operating Cash Flow Ratio | 16.72 | 4.50 | 5.03 | 2.65 | 14.91 |
| Price-to-Earnings Growth (PEG) Ratio | 0.74 | -4.36 | 0.67 | -1.36 | -0.05 |
| Enterprise Value Multiple | 17.67 | 6.82 | 5.18 | 4.91 | 4.89 |
| Enterprise Value | 9.34B | 6.88B | 5.44B | 4.93B | 5.95B |
| EV to EBITDA | 17.67 | 6.82 | 5.18 | 4.91 | 4.89 |
| EV to Sales | 1.07 | 0.73 | 0.58 | 0.47 | 0.50 |
| EV to Free Cash Flow | 26.80 | 7.89 | 8.54 | 5.52 | 4739.22 |
| EV to Operating Cash Flow | 18.94 | 5.17 | 6.95 | 4.06 | 20.86 |
| Tangible Book Value Per Share | 44.88 | 46.86 | 43.49 | 43.40 | 43.22 |
| Shareholders’ Equity Per Share | 32.26 | 34.87 | 33.13 | 32.09 | 30.82 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 1.42 | 0.60 | 0.49 | 0.85 | 0.40 |
| Revenue Per Share | 49.29 | 56.16 | 56.01 | 62.62 | 70.54 |
| Net Income Per Share | -0.26 | 0.18 | 0.33 | 0.16 | 1.36 |
| Tax Burden | -0.55 | 0.11 | 0.24 | 0.15 | 0.60 |
| Interest Burden | -4.41 | 0.70 | 0.69 | 0.68 | 0.82 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.14 | 0.15 | 0.15 | 0.14 | 0.12 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 5.89 | 4.87 | 3.39 | 6.88 | 0.76 |
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