APCB Inc.(TW:6108)
NT$35.75+3.25 (+10.00%)
TW:6108
APCB Inc. financials statements
NT$35.75
At close:+3.25 (+10.00%)
APCB Inc. (6108) Ratios
APCB Inc. Ratios
TW:6108's free cash flow for Q2 2026 was NT$-392.59M. For the 2026 fiscal year, TW:6108's free cash flow was decreased by NT$-58.76M and operating cash flow was NT$-333.82M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.66 | 1.84 | 1.36 | 1.33 | 1.26 |
| Quick Ratio | 1.53 | 1.71 | 1.24 | 1.18 | 1.02 |
| Cash Ratio | 1.04 | 0.89 | 0.77 | 0.77 | 0.43 |
| Solvency Ratio | 0.01 | 0.12 | 0.08 | 0.08 | 0.12 |
| Operating Cash Flow Ratio | 0.08 | 0.17 | 0.02 | 0.35 | 0.01 |
| Short-Term Operating Cash Flow Coverage | 0.11 | 0.24 | 0.02 | 0.47 | 0.02 |
| Net Current Asset Value | NT$ 1.86B | NT$ 2.04B | NT$ 1.48B | NT$ 1.25B | NT$ 966.82M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.32 | 0.31 | 0.46 | 0.44 | 0.43 |
| Debt-to-Equity Ratio | 0.64 | 0.59 | 1.15 | 1.06 | 1.11 |
| Debt-to-Capital Ratio | 0.39 | 0.37 | 0.54 | 0.51 | 0.53 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.02 | 0.03 | 0.03 |
| Financial Leverage Ratio | 1.99 | 1.94 | 2.50 | 2.42 | 2.61 |
| Debt Service Coverage Ratio | -0.07 | 0.24 | 0.14 | 0.14 | 0.19 |
| Interest Coverage Ratio | -6.15 | -5.46 | -0.58 | -1.83 | 8.43 |
| Debt to Market Cap | 0.92 | 0.79 | 1.18 | 1.39 | 1.09 |
| Interest Debt Per Share | 13.79 | 14.36 | 26.47 | 24.47 | 25.22 |
| Net Debt to EBITDA | 5.71 | -0.89 | 0.43 | 0.27 | 2.07 |
| Profitability Margins | |||||
| Gross Profit Margin | 4.34% | 3.34% | 9.76% | 7.34% | 13.89% |
| EBIT Margin | -8.69% | 4.81% | 3.37% | 1.63% | 4.18% |
| EBITDA Margin | -4.53% | 10.45% | 9.79% | 7.30% | 8.93% |
| Operating Profit Margin | -8.69% | -9.42% | -1.18% | -2.10% | 5.33% |
| Pretax Profit Margin | -4.49% | 3.08% | 1.33% | 0.49% | 3.55% |
| Net Profit Margin | -3.32% | 2.90% | 0.91% | 0.50% | 2.64% |
| Continuous Operations Profit Margin | -3.32% | 2.90% | 0.91% | 0.50% | 2.64% |
| Net Income Per EBT | 73.98% | 94.29% | 68.49% | 103.24% | 74.43% |
| EBT Per EBIT | 51.67% | -32.68% | -113.20% | -23.17% | 66.56% |
| Return on Assets (ROA) | -2.12% | 2.05% | 0.61% | 0.40% | 2.58% |
| Return on Equity (ROE) | -4.21% | 3.97% | 1.52% | 0.96% | 6.73% |
| Return on Capital Employed (ROCE) | -10.44% | -11.39% | -1.80% | -3.69% | 12.20% |
| Return on Invested Capital (ROIC) | -4.82% | -7.12% | -0.61% | -1.94% | 4.66% |
| Return on Tangible Assets | -2.12% | 2.05% | 0.61% | 0.40% | 2.58% |
| Earnings Yield | -6.13% | 5.49% | 1.59% | 1.33% | 6.77% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.66 | 3.43 | 3.60 | 3.67 | 3.05 |
| Payables Turnover | 9.28 | 13.54 | 10.73 | 11.62 | 10.60 |
| Inventory Turnover | 9.95 | 12.09 | 9.15 | 9.21 | 6.20 |
| Fixed Asset Turnover | 3.34 | 4.09 | 2.99 | 3.08 | 3.74 |
| Asset Turnover | 0.64 | 0.71 | 0.67 | 0.79 | 0.98 |
| Working Capital Turnover Ratio | 1.83 | 2.35 | 3.52 | 4.71 | 7.45 |
| Cash Conversion Cycle | 97.09 | 109.51 | 107.20 | 107.62 | 144.30 |
| Days of Sales Outstanding | 99.74 | 106.30 | 101.30 | 99.41 | 119.86 |
| Days of Inventory Outstanding | 36.69 | 30.18 | 39.91 | 39.62 | 58.87 |
| Days of Payables Outstanding | 39.34 | 26.97 | 34.01 | 31.41 | 34.42 |
| Operating Cycle | 136.43 | 136.48 | 141.21 | 139.03 | 178.73 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.47 | 3.15 | 0.61 | 10.43 | 0.47 |
| Free Cash Flow Per Share | 0.24 | 1.78 | -0.29 | 9.30 | -1.19 |
| Dividend Paid and CapEx Coverage Ratio | 0.66 | 1.68 | 0.44 | 4.79 | 0.22 |
| Capital Expenditure Coverage Ratio | 1.19 | 2.30 | 0.69 | 9.23 | 0.28 |
| Operating Cash Flow Coverage Ratio | 0.11 | 0.23 | 0.02 | 0.43 | 0.02 |
| Operating Cash Flow to Sales Ratio | 0.06 | 0.10 | 0.02 | 0.24 | 0.01 |
| Free Cash Flow Yield | 1.65% | 10.55% | -1.37% | 56.53% | -5.34% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -16.31 | 18.12 | 62.94 | 74.77 | 14.80 |
| Price-to-Sales (P/S) Ratio | 0.54 | 0.53 | 0.57 | 0.38 | 0.39 |
| Price-to-Book (P/B) Ratio | 0.69 | 0.72 | 0.96 | 0.73 | 0.99 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 60.61 | 9.48 | -73.14 | 1.77 | -18.72 |
| Price-to-Operating Cash Flow Ratio | 9.77 | 5.34 | 35.28 | 1.58 | 47.71 |
| Price-to-Earnings Growth (PEG) Ratio | 0.08 | 0.10 | 1.15 | -0.88 | -0.04 |
| Enterprise Value Multiple | -6.24 | 4.17 | 6.30 | 5.45 | 6.43 |
| Enterprise Value | 1.18B | 2.22B | 3.67B | 2.77B | 5.23B |
| EV to EBITDA | -6.24 | 4.17 | 6.30 | 5.45 | 6.43 |
| EV to Sales | 0.28 | 0.44 | 0.62 | 0.40 | 0.57 |
| EV to Free Cash Flow | 31.67 | 7.81 | -78.55 | 1.86 | -27.60 |
| EV to Operating Cash Flow | 5.10 | 4.40 | 37.88 | 1.66 | 70.33 |
| Tangible Book Value Per Share | 20.87 | 23.24 | 22.25 | 22.56 | 22.28 |
| Shareholders’ Equity Per Share | 20.89 | 23.29 | 22.31 | 22.62 | 22.34 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.26 | 0.06 | 0.32 | -0.03 | 0.26 |
| Revenue Per Share | 26.49 | 31.87 | 37.26 | 43.50 | 56.94 |
| Net Income Per Share | -0.88 | 0.93 | 0.34 | 0.22 | 1.50 |
| Tax Burden | 0.74 | 0.94 | 0.68 | 1.03 | 0.74 |
| Interest Burden | 0.52 | 0.64 | 0.40 | 0.30 | 0.85 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.13 | 0.13 | 0.11 | 0.09 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.67 | 3.21 | 1.78 | 47.82 | 0.23 |
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