Acon Optics Communications, Inc.(TW:6820)
NT$276.50+0.50 (+0.18%)
TW:6820
Acon Optics Communications, Inc. financials statements
NT$276.50
At close:+0.50 (+0.18%)
Acon Optics Communications, Inc. (6820) Ratios
Acon Optics Communications, Inc. Ratios
TW:6820's free cash flow for Q2 2026 was NT$16.11M. For the 2026 fiscal year, TW:6820's free cash flow was decreased by NT$-71.34M and operating cash flow was NT$87.45M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.41 | 1.58 | 1.45 | 1.40 | 1.30 |
| Quick Ratio | 1.11 | 1.32 | 1.14 | 1.06 | 0.95 |
| Cash Ratio | 0.38 | 0.40 | 0.63 | 0.41 | 0.13 |
| Solvency Ratio | 0.23 | 0.40 | 0.27 | 0.38 | 0.19 |
| Operating Cash Flow Ratio | 0.19 | 0.38 | 0.29 | 0.49 | 0.32 |
| Short-Term Operating Cash Flow Coverage | 1.29 | 2.76 | 1.00 | 4.36 | 1.29 |
| Net Current Asset Value | NT$ 129.14M | NT$ 195.47M | NT$ 89.01M | NT$ 94.37M | NT$ 85.44M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.13 | 0.10 | 0.22 | 0.11 | 0.19 |
| Debt-to-Equity Ratio | 0.26 | 0.20 | 0.44 | 0.22 | 0.46 |
| Debt-to-Capital Ratio | 0.21 | 0.16 | 0.30 | 0.18 | 0.31 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.02 | 0.07 | 0.06 | 0.10 |
| Financial Leverage Ratio | 1.98 | 1.95 | 2.00 | 1.98 | 2.42 |
| Debt Service Coverage Ratio | 1.59 | 2.88 | 1.06 | 3.33 | 0.82 |
| Interest Coverage Ratio | -52.65 | 16.65 | 2.44 | 9.76 | 4.15 |
| Debt to Market Cap | 0.03 | 0.02 | 0.19 | 0.10 | 0.26 |
| Interest Debt Per Share | 4.69 | 3.73 | 6.30 | 3.54 | 6.38 |
| Net Debt to EBITDA | -0.36 | -0.41 | -0.42 | -0.36 | 1.11 |
| Profitability Margins | |||||
| Gross Profit Margin | 2.75% | 33.44% | 26.95% | 25.85% | 21.01% |
| EBIT Margin | 2.75% | 12.41% | 3.08% | 8.17% | 2.09% |
| EBITDA Margin | 11.99% | 21.51% | 14.77% | 17.36% | 10.49% |
| Operating Profit Margin | -21.50% | 9.96% | 1.63% | 5.48% | 1.96% |
| Pretax Profit Margin | 2.23% | 11.81% | 2.42% | 7.61% | 1.62% |
| Net Profit Margin | 0.78% | 10.74% | 2.34% | 6.84% | 2.30% |
| Continuous Operations Profit Margin | 0.78% | 10.74% | 2.34% | 6.84% | 2.30% |
| Net Income Per EBT | 34.81% | 90.89% | 96.85% | 89.94% | 141.94% |
| EBT Per EBIT | -10.36% | 118.64% | 148.22% | 138.80% | 82.48% |
| Return on Assets (ROA) | 0.86% | 10.64% | 2.28% | 8.02% | 2.40% |
| Return on Equity (ROE) | 1.71% | 20.79% | 4.57% | 15.86% | 5.80% |
| Return on Capital Employed (ROCE) | -45.36% | 18.57% | 2.86% | 11.86% | 4.47% |
| Return on Invested Capital (ROIC) | -13.10% | 14.63% | 2.14% | 9.34% | 3.40% |
| Return on Tangible Assets | 0.88% | 10.82% | 2.33% | 8.08% | 2.42% |
| Earnings Yield | 0.36% | 3.13% | 2.63% | 9.53% | 3.47% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.51 | 2.97 | 4.63 | 4.28 | 2.47 |
| Payables Turnover | 6.01 | 3.10 | 4.50 | 3.70 | 2.71 |
| Inventory Turnover | 7.57 | 5.40 | 5.19 | 5.66 | 4.33 |
| Fixed Asset Turnover | 3.66 | 4.53 | 3.23 | 3.88 | 4.19 |
| Asset Turnover | 1.11 | 0.99 | 0.98 | 1.17 | 1.04 |
| Working Capital Turnover Ratio | 4.71 | 4.57 | 4.98 | 6.44 | 5.93 |
| Cash Conversion Cycle | 91.46 | 72.66 | 68.00 | 51.16 | 97.47 |
| Days of Sales Outstanding | 103.99 | 122.83 | 78.82 | 85.23 | 147.75 |
| Days of Inventory Outstanding | 48.23 | 67.65 | 70.35 | 64.47 | 84.25 |
| Days of Payables Outstanding | 60.76 | 117.82 | 81.17 | 98.53 | 134.54 |
| Operating Cycle | 152.23 | 190.48 | 149.17 | 149.69 | 232.00 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.12 | 6.26 | 3.62 | 6.71 | 5.78 |
| Free Cash Flow Per Share | -0.58 | 4.54 | 2.15 | 4.64 | 3.37 |
| Dividend Paid and CapEx Coverage Ratio | 0.55 | 2.83 | 1.23 | 2.52 | 1.99 |
| Capital Expenditure Coverage Ratio | 0.84 | 3.63 | 2.46 | 3.25 | 2.40 |
| Operating Cash Flow Coverage Ratio | 0.69 | 1.78 | 0.59 | 2.01 | 0.93 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.18 | 0.13 | 0.19 | 0.17 |
| Free Cash Flow Yield | -0.70% | 3.80% | 8.83% | 18.62% | 14.83% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 279.33 | 31.95 | 37.97 | 10.48 | 28.80 |
| Price-to-Sales (P/S) Ratio | 2.17 | 3.43 | 0.89 | 0.72 | 0.66 |
| Price-to-Book (P/B) Ratio | 4.77 | 6.64 | 1.73 | 1.66 | 1.67 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -143.84 | 26.34 | 11.32 | 5.37 | 6.74 |
| Price-to-Operating Cash Flow Ratio | 26.87 | 19.08 | 6.71 | 3.72 | 3.94 |
| Price-to-Earnings Growth (PEG) Ratio | -3.04 | 0.07 | -0.52 | 0.05 | -0.96 |
| Enterprise Value Multiple | 17.71 | 15.53 | 5.60 | 3.78 | 7.42 |
| Enterprise Value | 1.78B | 2.54B | 496.79M | 497.07M | 587.87M |
| EV to EBITDA | 17.71 | 15.53 | 5.60 | 3.78 | 7.42 |
| EV to Sales | 2.12 | 3.34 | 0.83 | 0.66 | 0.78 |
| EV to Free Cash Flow | -141.00 | 25.66 | 10.53 | 4.90 | 7.93 |
| EV to Operating Cash Flow | 26.34 | 18.60 | 6.24 | 3.39 | 4.63 |
| Tangible Book Value Per Share | 16.86 | 17.40 | 13.52 | 14.77 | 13.33 |
| Shareholders’ Equity Per Share | 17.56 | 18.01 | 14.01 | 15.00 | 13.59 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.65 | 0.09 | 0.03 | 0.10 | -0.42 |
| Revenue Per Share | 38.67 | 34.86 | 27.34 | 34.76 | 34.35 |
| Net Income Per Share | 0.30 | 3.74 | 0.64 | 2.38 | 0.79 |
| Tax Burden | 0.35 | 0.91 | 0.97 | 0.90 | 1.42 |
| Interest Burden | 0.81 | 0.95 | 0.78 | 0.93 | 0.77 |
| Research & Development to Revenue | 0.09 | 0.08 | 0.09 | 0.07 | 0.06 |
| SG&A to Revenue | 0.16 | 0.16 | 0.17 | 0.13 | 0.13 |
| Stock-Based Compensation to Revenue | 0.01 | 0.01 | 0.00 | 0.00 | 0.00 |
| Income Quality | 10.40 | 1.52 | 5.48 | 2.54 | 7.33 |
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