ACpay Co., Ltd.(TW:6984)
NT$8.27-1.18 (-12.49%)
TW:6984
ACpay Co., Ltd. financials statements
NT$8.27
At close:-1.18 (-12.49%)
ACpay Co., Ltd. (6984) Ratios
ACpay Co., Ltd. Ratios
TW:6984's free cash flow for Q2 2026 was NT$-67.93M. For the 2026 fiscal year, TW:6984's free cash flow was decreased by NT$-885.00K and operating cash flow was NT$-67.05M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.10 | 1.67 | 2.12 | 3.01 | 4.88 |
| Quick Ratio | 1.09 | 1.62 | 2.03 | 2.90 | 4.88 |
| Cash Ratio | 0.30 | 0.27 | 0.26 | 1.04 | 0.60 |
| Solvency Ratio | -0.24 | -0.06 | -0.37 | -0.26 | -0.08 |
| Operating Cash Flow Ratio | -0.05 | -0.02 | -0.09 | -1.34 | -1.06 |
| Short-Term Operating Cash Flow Coverage | -0.93 | -0.38 | -0.89 | -8.89 | 0.00 |
| Net Current Asset Value | NT$ -95.76M | NT$ -26.02M | NT$ 45.17M | NT$ 85.57M | NT$ 43.97M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.23 | 0.29 | 0.14 | 0.17 | 0.01 |
| Debt-to-Equity Ratio | 0.82 | 0.94 | 0.34 | 0.28 | 0.01 |
| Debt-to-Capital Ratio | 0.45 | 0.48 | 0.25 | 0.22 | 0.01 |
| Long-Term Debt-to-Capital Ratio | 0.42 | 0.46 | 0.15 | 0.15 | 0.00 |
| Financial Leverage Ratio | 3.53 | 3.21 | 2.50 | 1.69 | 1.24 |
| Debt Service Coverage Ratio | 1.99 | -1.85 | -5.25 | -6.33 | -178.80 |
| Interest Coverage Ratio | -2.64 | -26.41 | -55.10 | -115.68 | -220.80 |
| Debt to Market Cap | 0.22 | 0.24 | 0.05 | 0.08 | 0.00 |
| Interest Debt Per Share | 6.90 | 7.38 | 1.83 | 2.90 | 0.20 |
| Net Debt to EBITDA | -25.54 | -4.07 | -0.10 | 0.44 | 7.10 |
| Profitability Margins | |||||
| Gross Profit Margin | 22.26% | 20.46% | 5.81% | 8.44% | 61.43% |
| EBIT Margin | -4.51% | -15.88% | -51.83% | -78.85% | -12.61% |
| EBITDA Margin | -1.12% | -12.46% | -46.78% | -73.20% | -8.24% |
| Operating Profit Margin | -4.51% | -15.76% | -44.28% | -74.89% | -10.18% |
| Pretax Profit Margin | -74.98% | -16.48% | -52.63% | -79.49% | -12.66% |
| Net Profit Margin | -56.45% | -14.88% | -43.78% | -32.42% | -12.66% |
| Continuous Operations Profit Margin | -56.45% | -14.88% | -47.70% | -79.32% | -12.66% |
| Net Income Per EBT | 75.29% | 90.33% | 83.19% | 40.78% | 100.00% |
| EBT Per EBIT | 1661.63% | 104.53% | 118.87% | 106.15% | 124.37% |
| Return on Assets (ROA) | -18.28% | -5.56% | -25.34% | -12.68% | -2.29% |
| Return on Equity (ROE) | -64.61% | -17.87% | -63.25% | -21.43% | -2.84% |
| Return on Capital Employed (ROCE) | -2.71% | -9.40% | -43.26% | -40.81% | -2.27% |
| Return on Invested Capital (ROIC) | -1.96% | -8.17% | -36.04% | -38.01% | -2.26% |
| Return on Tangible Assets | -18.43% | -5.62% | -26.80% | -14.04% | -2.40% |
| Earnings Yield | -17.52% | -4.73% | -10.91% | -6.74% | -1.82% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.34 | 3.82 | 3.04 | 6.64 | 2.56 |
| Payables Turnover | 22.78 | 28.21 | 20.19 | 11.01 | 36.71 |
| Inventory Turnover | 151.30 | 17.94 | 15.38 | 11.57 | 0.00 |
| Fixed Asset Turnover | 1.07 | 1.08 | 12.63 | 7.96 | 8.56 |
| Asset Turnover | 0.32 | 0.37 | 0.58 | 0.39 | 0.18 |
| Working Capital Turnover Ratio | 2.50 | 1.67 | 1.05 | 0.99 | 0.49 |
| Cash Conversion Cycle | 142.25 | 102.91 | 125.91 | 53.37 | 132.77 |
| Days of Sales Outstanding | 155.87 | 95.51 | 120.26 | 54.97 | 142.72 |
| Days of Inventory Outstanding | 2.41 | 20.35 | 23.73 | 31.55 | 0.00 |
| Days of Payables Outstanding | 16.02 | 12.94 | 18.08 | 33.15 | 9.94 |
| Operating Cycle | 158.28 | 115.85 | 143.99 | 86.52 | 142.72 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.62 | -0.19 | -0.48 | -6.44 | -5.10 |
| Free Cash Flow Per Share | -1.10 | -8.59 | -3.05 | -6.59 | -6.16 |
| Dividend Paid and CapEx Coverage Ratio | -1.28 | -0.02 | -7.33 | -43.63 | -4.83 |
| Capital Expenditure Coverage Ratio | -1.28 | -0.02 | -7.33 | -43.63 | -4.83 |
| Operating Cash Flow Coverage Ratio | -0.09 | -0.03 | -0.27 | -2.26 | -25.81 |
| Operating Cash Flow to Sales Ratio | -0.07 | -0.02 | -0.06 | -0.97 | -1.11 |
| Free Cash Flow Yield | -3.63% | -29.02% | -10.11% | -20.62% | -19.28% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -5.71 | -20.99 | -8.41 | -14.86 | -55.09 |
| Price-to-Sales (P/S) Ratio | 3.22 | 3.15 | 4.01 | 4.81 | 6.97 |
| Price-to-Book (P/B) Ratio | 3.69 | 3.78 | 5.80 | 3.18 | 1.56 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -27.57 | -3.45 | -9.89 | -4.85 | -5.19 |
| Price-to-Operating Cash Flow Ratio | -49.18 | -157.62 | -62.87 | -4.96 | -6.26 |
| Price-to-Earnings Growth (PEG) Ratio | -0.02 | 0.35 | -0.13 | -0.05 | 1.18 |
| Enterprise Value Multiple | -314.10 | -29.35 | -8.68 | -6.13 | -77.50 |
| Enterprise Value | 516.69M | 534.21M | 401.34M | 340.92M | 69.28M |
| EV to EBITDA | -314.10 | -29.35 | -8.68 | -6.13 | -77.50 |
| EV to Sales | 3.51 | 3.66 | 4.06 | 4.49 | 6.39 |
| EV to Free Cash Flow | -30.01 | -4.00 | -10.01 | -4.53 | -4.75 |
| EV to Operating Cash Flow | -53.53 | -183.01 | -63.63 | -4.63 | -5.73 |
| Tangible Book Value Per Share | 7.97 | 7.55 | 4.50 | 8.41 | 19.26 |
| Shareholders’ Equity Per Share | 8.20 | 7.83 | 5.21 | 10.05 | 20.45 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.25 | 0.10 | 0.09 | 0.00 | 0.00 |
| Revenue Per Share | 9.39 | 9.40 | 7.53 | 6.65 | 4.58 |
| Net Income Per Share | -5.30 | -1.40 | -3.30 | -2.15 | -0.58 |
| Tax Burden | 0.75 | 0.90 | 0.83 | 0.41 | 1.00 |
| Interest Burden | 16.62 | 1.04 | 1.02 | 1.01 | 1.00 |
| Research & Development to Revenue | 0.04 | 0.08 | 0.10 | 0.21 | 0.10 |
| SG&A to Revenue | 0.26 | 0.29 | 0.34 | 0.62 | 0.62 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.01 | 0.12 | 0.00 |
| Income Quality | 0.09 | 0.12 | 0.13 | 1.22 | 8.80 |
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