A-SPINE Asia Co., Ltd.(TW:6758)
NT$29.45-1.20 (-3.92%)
TW:6758
A-SPINE Asia Co., Ltd. financials statements
NT$29.45
At close:-1.20 (-3.92%)
A-SPINE Asia Co., Ltd. (6758) Ratios
A-SPINE Asia Co., Ltd. Ratios
TW:6758's free cash flow for Q2 2026 was NT$-4.56M. For the 2026 fiscal year, TW:6758's free cash flow was decreased by NT$-1.01M and operating cash flow was NT$-3.56M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.65 | 1.97 | 1.75 | 1.86 | 2.13 |
| Quick Ratio | 0.69 | 0.84 | 0.80 | 0.86 | 0.88 |
| Cash Ratio | 0.27 | 0.28 | 0.28 | 0.47 | 0.45 |
| Solvency Ratio | 0.11 | 0.09 | 0.10 | 0.10 | 0.16 |
| Operating Cash Flow Ratio | 0.14 | 0.10 | 0.02 | 0.10 | 0.24 |
| Short-Term Operating Cash Flow Coverage | 0.31 | 0.27 | 0.05 | 0.21 | 0.68 |
| Net Current Asset Value | NT$ 103.88M | NT$ 97.40M | NT$ 95.57M | NT$ 95.14M | NT$ 99.37M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.25 | 0.26 | 0.26 | 0.29 | 0.24 |
| Debt-to-Equity Ratio | 0.47 | 0.49 | 0.50 | 0.53 | 0.41 |
| Debt-to-Capital Ratio | 0.32 | 0.33 | 0.33 | 0.35 | 0.29 |
| Long-Term Debt-to-Capital Ratio | 0.11 | 0.19 | 0.14 | 0.15 | 0.16 |
| Financial Leverage Ratio | 1.89 | 1.87 | 1.88 | 1.84 | 1.73 |
| Debt Service Coverage Ratio | 0.31 | 0.37 | 0.31 | 0.29 | 0.66 |
| Interest Coverage Ratio | 6.18 | 2.60 | 4.35 | 4.57 | 15.65 |
| Debt to Market Cap | 0.24 | 0.24 | 0.25 | 0.27 | 0.17 |
| Interest Debt Per Share | 9.83 | 10.09 | 10.25 | 11.07 | 8.91 |
| Net Debt to EBITDA | 2.11 | 3.16 | 2.75 | 2.33 | 1.40 |
| Profitability Margins | |||||
| Gross Profit Margin | 74.07% | 75.30% | 74.69% | 69.75% | 76.01% |
| EBIT Margin | 4.86% | 3.34% | 3.63% | 3.54% | 7.33% |
| EBITDA Margin | 7.69% | 6.64% | 7.61% | 8.44% | 12.41% |
| Operating Profit Margin | 4.11% | 1.93% | 2.84% | 2.34% | 6.74% |
| Pretax Profit Margin | 4.20% | 2.60% | 2.98% | 3.03% | 6.90% |
| Net Profit Margin | 3.36% | 2.08% | 2.35% | 2.43% | 5.73% |
| Continuous Operations Profit Margin | 3.36% | 2.08% | 2.35% | 2.43% | 5.73% |
| Net Income Per EBT | 80.06% | 79.97% | 78.99% | 80.01% | 82.99% |
| EBT Per EBIT | 102.14% | 134.79% | 105.05% | 129.48% | 102.37% |
| Return on Assets (ROA) | 2.90% | 1.66% | 1.79% | 1.57% | 3.55% |
| Return on Equity (ROE) | 5.50% | 3.11% | 3.36% | 2.89% | 6.14% |
| Return on Capital Employed (ROCE) | 5.99% | 2.31% | 3.44% | 2.31% | 5.89% |
| Return on Invested Capital (ROIC) | 3.65% | 1.54% | 2.13% | 1.45% | 4.24% |
| Return on Tangible Assets | 2.92% | 1.67% | 1.80% | 1.57% | 3.56% |
| Earnings Yield | 2.83% | 1.56% | 1.75% | 1.56% | 2.80% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.60 | 4.84 | 4.41 | 5.30 | 5.28 |
| Payables Turnover | 31.62 | 20.31 | 16.70 | 26.73 | 14.65 |
| Inventory Turnover | 0.57 | 0.52 | 0.54 | 0.57 | 0.41 |
| Fixed Asset Turnover | 3.42 | 2.97 | 2.67 | 2.11 | 1.85 |
| Asset Turnover | 0.86 | 0.80 | 0.76 | 0.65 | 0.62 |
| Working Capital Turnover Ratio | 2.98 | 2.63 | 2.64 | 2.09 | 1.89 |
| Cash Conversion Cycle | 692.85 | 752.63 | 736.99 | 698.15 | 938.10 |
| Days of Sales Outstanding | 65.19 | 75.34 | 82.83 | 68.91 | 69.17 |
| Days of Inventory Outstanding | 639.20 | 695.27 | 676.01 | 642.90 | 893.84 |
| Days of Payables Outstanding | 11.54 | 17.98 | 21.86 | 13.66 | 24.91 |
| Operating Cycle | 704.39 | 770.61 | 758.84 | 711.81 | 963.01 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.21 | 1.30 | 0.29 | 1.36 | 2.60 |
| Free Cash Flow Per Share | 2.09 | 0.97 | 0.04 | 1.01 | 2.38 |
| Dividend Paid and CapEx Coverage Ratio | 1.98 | 0.98 | 0.23 | 0.74 | 1.17 |
| Capital Expenditure Coverage Ratio | 18.91 | 3.89 | 1.14 | 3.97 | 11.87 |
| Operating Cash Flow Coverage Ratio | 0.23 | 0.13 | 0.03 | 0.12 | 0.29 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.04 | 0.01 | 0.06 | 0.11 |
| Free Cash Flow Yield | 5.30% | 2.43% | 0.09% | 2.67% | 5.05% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 35.27 | 64.35 | 57.21 | 64.41 | 35.64 |
| Price-to-Sales (P/S) Ratio | 1.19 | 1.33 | 1.35 | 1.55 | 2.05 |
| Price-to-Book (P/B) Ratio | 1.94 | 1.98 | 1.92 | 1.85 | 2.19 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 18.89 | 41.23 | 1081.77 | 37.47 | 19.79 |
| Price-to-Operating Cash Flow Ratio | 17.89 | 30.64 | 133.20 | 28.02 | 18.12 |
| Price-to-Earnings Growth (PEG) Ratio | 0.44 | -7.29 | 3.75 | -1.16 | -0.86 |
| Enterprise Value Multiple | 17.53 | 23.16 | 20.44 | 20.71 | 17.89 |
| Enterprise Value | 604.94M | 622.39M | 608.82M | 576.82M | 687.48M |
| EV to EBITDA | 17.53 | 23.16 | 20.44 | 20.71 | 17.89 |
| EV to Sales | 1.35 | 1.54 | 1.56 | 1.75 | 2.22 |
| EV to Free Cash Flow | 21.47 | 47.75 | 1250.15 | 42.22 | 21.46 |
| EV to Operating Cash Flow | 20.34 | 35.48 | 153.94 | 31.57 | 19.66 |
| Tangible Book Value Per Share | 20.11 | 19.81 | 20.08 | 20.39 | 21.36 |
| Shareholders’ Equity Per Share | 20.37 | 20.10 | 20.23 | 20.57 | 21.47 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.20 | 0.21 | 0.20 | 0.17 |
| Revenue Per Share | 33.32 | 30.06 | 28.89 | 24.51 | 22.99 |
| Net Income Per Share | 1.12 | 0.62 | 0.68 | 0.59 | 1.32 |
| Tax Burden | 0.80 | 0.80 | 0.79 | 0.80 | 0.83 |
| Interest Burden | 0.86 | 0.78 | 0.82 | 0.86 | 0.94 |
| Research & Development to Revenue | 0.07 | 0.06 | 0.07 | 0.06 | 0.07 |
| SG&A to Revenue | 0.63 | 0.67 | 0.65 | 0.64 | 0.62 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.58 | 1.67 | 0.34 | 7.64 | 1.97 |
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