Allied Circuit Co., Ltd.(TW:8155)
NT$267.00+14.00 (+5.53%)
TW:8155
Allied Circuit Co., Ltd. financials statements
NT$267.00
At close:+14.00 (+5.53%)
Allied Circuit Co., Ltd. (8155) Ratios
Allied Circuit Co., Ltd. Ratios
TW:8155's free cash flow for Q2 2026 was NT$-24.92M. For the 2026 fiscal year, TW:8155's free cash flow was decreased by NT$-262.73M and operating cash flow was NT$237.81M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.20 | 1.54 | 1.81 | 1.92 | 1.69 |
| Quick Ratio | 1.81 | 1.18 | 1.50 | 1.54 | 1.38 |
| Cash Ratio | 0.76 | 0.33 | 0.56 | 0.65 | 0.50 |
| Solvency Ratio | 0.22 | 0.25 | 0.30 | 0.52 | 0.37 |
| Operating Cash Flow Ratio | 0.06 | 0.24 | 0.41 | 0.52 | 0.09 |
| Short-Term Operating Cash Flow Coverage | 0.80 | 2.74 | 2.65 | 2.76 | 0.50 |
| Net Current Asset Value | NT$ 1.58B | NT$ 899.50M | NT$ 968.52M | NT$ 1.18B | NT$ 959.54M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.15 | 0.04 | 0.06 | 0.07 | 0.08 |
| Debt-to-Equity Ratio | 0.29 | 0.07 | 0.09 | 0.11 | 0.13 |
| Debt-to-Capital Ratio | 0.22 | 0.06 | 0.08 | 0.10 | 0.12 |
| Long-Term Debt-to-Capital Ratio | 0.19 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.86 | 1.77 | 1.57 | 1.58 | 1.72 |
| Debt Service Coverage Ratio | 3.17 | 2.73 | 1.87 | 2.77 | 1.99 |
| Interest Coverage Ratio | 12.48 | 19.97 | 19.79 | 112.32 | 244.24 |
| Debt to Market Cap | 0.10 | 0.02 | 0.02 | 0.05 | 0.03 |
| Interest Debt Per Share | 17.38 | 3.10 | 4.00 | 5.06 | 5.22 |
| Net Debt to EBITDA | -0.91 | -0.90 | -1.20 | -0.74 | -0.75 |
| Profitability Margins | |||||
| Gross Profit Margin | 17.14% | 16.04% | 17.51% | 28.31% | 24.45% |
| EBIT Margin | 8.05% | 7.68% | 8.45% | 19.80% | 16.32% |
| EBITDA Margin | 12.80% | 12.77% | 13.79% | 23.70% | 20.58% |
| Operating Profit Margin | 8.05% | 6.92% | 7.48% | 19.80% | 16.33% |
| Pretax Profit Margin | 8.54% | 7.33% | 8.07% | 19.62% | 16.25% |
| Net Profit Margin | 7.60% | 6.54% | 7.06% | 16.13% | 13.45% |
| Continuous Operations Profit Margin | 7.60% | 6.54% | 7.06% | 16.13% | 13.45% |
| Net Income Per EBT | 88.96% | 89.17% | 87.43% | 82.18% | 82.75% |
| EBT Per EBIT | 106.11% | 105.99% | 107.88% | 99.12% | 99.52% |
| Return on Assets (ROA) | 6.30% | 6.08% | 6.10% | 15.54% | 11.62% |
| Return on Equity (ROE) | 11.75% | 10.73% | 9.56% | 24.61% | 19.98% |
| Return on Capital Employed (ROCE) | 9.95% | 11.31% | 10.09% | 30.02% | 24.13% |
| Return on Invested Capital (ROIC) | 8.53% | 9.45% | 8.11% | 23.14% | 18.40% |
| Return on Tangible Assets | 6.30% | 6.08% | 6.11% | 15.55% | 11.63% |
| Earnings Yield | 4.10% | 3.91% | 2.67% | 11.15% | 4.79% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.50 | 2.65 | 2.63 | 3.08 | 2.43 |
| Payables Turnover | 3.33 | 3.05 | 3.99 | 5.04 | 3.99 |
| Inventory Turnover | 5.42 | 4.99 | 6.38 | 5.07 | 5.05 |
| Fixed Asset Turnover | 3.08 | 2.90 | 2.56 | 3.33 | 3.00 |
| Asset Turnover | 0.83 | 0.93 | 0.86 | 0.96 | 0.86 |
| Working Capital Turnover Ratio | 3.04 | 3.84 | 2.66 | 3.18 | 2.91 |
| Cash Conversion Cycle | 103.70 | 90.93 | 104.66 | 117.92 | 130.79 |
| Days of Sales Outstanding | 146.02 | 137.57 | 138.97 | 118.33 | 149.94 |
| Days of Inventory Outstanding | 67.40 | 73.10 | 57.18 | 72.02 | 72.34 |
| Days of Payables Outstanding | 109.72 | 119.74 | 91.49 | 72.43 | 91.49 |
| Operating Cycle | 213.43 | 210.67 | 196.15 | 190.35 | 222.28 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.23 | 7.81 | 9.91 | 13.62 | 2.61 |
| Free Cash Flow Per Share | -7.22 | 2.39 | 4.99 | 9.26 | -1.14 |
| Dividend Paid and CapEx Coverage Ratio | 0.17 | 0.87 | 0.80 | 1.32 | 0.24 |
| Capital Expenditure Coverage Ratio | 0.24 | 1.44 | 2.01 | 3.13 | 0.70 |
| Operating Cash Flow Coverage Ratio | 0.13 | 2.74 | 2.62 | 2.76 | 0.50 |
| Operating Cash Flow to Sales Ratio | 0.02 | 0.11 | 0.17 | 0.20 | 0.04 |
| Free Cash Flow Yield | -4.30% | 2.02% | 3.26% | 9.25% | -0.69% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 24.42 | 25.57 | 37.48 | 8.97 | 20.86 |
| Price-to-Sales (P/S) Ratio | 1.86 | 1.67 | 2.64 | 1.45 | 2.81 |
| Price-to-Book (P/B) Ratio | 2.87 | 2.75 | 3.58 | 2.21 | 4.17 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -23.27 | 49.52 | 30.64 | 10.81 | -144.08 |
| Price-to-Operating Cash Flow Ratio | 75.28 | 15.16 | 15.43 | 7.35 | 62.83 |
| Price-to-Earnings Growth (PEG) Ratio | 0.50 | 1.90 | -0.59 | 0.21 | -0.79 |
| Enterprise Value Multiple | 13.58 | 12.21 | 17.97 | 5.36 | 12.89 |
| Enterprise Value | 8.61B | 5.64B | 7.17B | 4.38B | 7.70B |
| EV to EBITDA | 13.58 | 12.21 | 17.97 | 5.36 | 12.89 |
| EV to Sales | 1.74 | 1.56 | 2.48 | 1.27 | 2.65 |
| EV to Free Cash Flow | -21.81 | 46.12 | 28.73 | 9.50 | -136.20 |
| EV to Operating Cash Flow | 70.55 | 14.11 | 14.46 | 6.46 | 59.39 |
| Tangible Book Value Per Share | 59.06 | 42.99 | 42.61 | 45.33 | 39.22 |
| Shareholders’ Equity Per Share | 58.55 | 43.10 | 42.72 | 45.38 | 39.28 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.11 | 0.11 | 0.13 | 0.18 | 0.17 |
| Revenue Per Share | 90.53 | 70.74 | 57.85 | 69.25 | 58.36 |
| Net Income Per Share | 6.88 | 4.62 | 4.08 | 11.17 | 7.85 |
| Tax Burden | 0.89 | 0.89 | 0.87 | 0.82 | 0.83 |
| Interest Burden | 1.06 | 0.95 | 0.96 | 0.99 | 1.00 |
| Research & Development to Revenue | 0.03 | 0.03 | 0.04 | 0.03 | 0.03 |
| SG&A to Revenue | 0.06 | 0.06 | 0.07 | 0.06 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.02 | 0.01 | 0.00 |
| Income Quality | 0.32 | 1.51 | 2.43 | 1.22 | 0.27 |
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