Apacer Technology Inc.(TW:8271)
NT$166.500.00 (0.00%)
TW:8271
Apacer Technology Inc. financials statements
NT$166.50
At close:0.00 (0.00%)
Apacer Technology Inc. (8271) Ratios
Apacer Technology Inc. Ratios
TW:8271's free cash flow for Q3 2026 was NT$916.53M. For the 2026 fiscal year, TW:8271's free cash flow was decreased by NT$-32.02M and operating cash flow was NT$948.55M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.95 | 3.20 | 2.75 | 2.86 | 2.20 |
| Quick Ratio | 0.76 | 2.32 | 1.93 | 2.26 | 1.33 |
| Cash Ratio | 0.21 | 0.71 | 0.58 | 0.88 | 0.38 |
| Solvency Ratio | 0.23 | 0.23 | 0.33 | 0.37 | 0.31 |
| Operating Cash Flow Ratio | -0.53 | -0.10 | 0.21 | 1.12 | -0.19 |
| Short-Term Operating Cash Flow Coverage | -1.32 | -0.53 | 6.10 | 19.09 | -1.28 |
| Net Current Asset Value | NT$ 3.74B | NT$ 3.23B | NT$ 3.08B | NT$ 2.88B | NT$ 1.98B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.18 | 0.06 | 0.02 | 0.03 | 0.06 |
| Debt-to-Equity Ratio | 0.34 | 0.08 | 0.03 | 0.04 | 0.09 |
| Debt-to-Capital Ratio | 0.25 | 0.07 | 0.03 | 0.04 | 0.08 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.01 | 0.01 | 0.00 |
| Financial Leverage Ratio | 1.85 | 1.38 | 1.48 | 1.45 | 1.58 |
| Debt Service Coverage Ratio | 0.55 | 1.29 | 9.18 | 6.46 | 2.15 |
| Interest Coverage Ratio | 34.61 | 20.03 | 52.31 | 107.44 | 169.00 |
| Debt to Market Cap | 0.11 | 0.05 | 0.01 | 0.03 | 0.05 |
| Interest Debt Per Share | 13.17 | 2.87 | 1.15 | 1.65 | 2.86 |
| Net Debt to EBITDA | 0.76 | -1.60 | -1.11 | -1.58 | -0.57 |
| Profitability Margins | |||||
| Gross Profit Margin | 20.74% | 16.60% | 23.31% | 19.19% | 16.73% |
| EBIT Margin | 9.21% | 4.65% | 9.98% | 8.19% | 6.69% |
| EBITDA Margin | 9.97% | 5.74% | 11.06% | 8.97% | 7.39% |
| Operating Profit Margin | 9.21% | 3.94% | 9.31% | 8.37% | 6.65% |
| Pretax Profit Margin | 9.69% | 4.45% | 9.81% | 8.11% | 6.65% |
| Net Profit Margin | 7.73% | 3.56% | 7.25% | 6.36% | 5.60% |
| Continuous Operations Profit Margin | 7.90% | 3.73% | 7.92% | 6.57% | 5.61% |
| Net Income Per EBT | 79.74% | 79.93% | 73.90% | 78.37% | 84.15% |
| EBT Per EBIT | 105.30% | 112.96% | 105.33% | 96.91% | 99.94% |
| Return on Assets (ROA) | 9.26% | 4.49% | 8.68% | 9.28% | 9.96% |
| Return on Equity (ROE) | 17.09% | 6.19% | 12.84% | 13.43% | 15.71% |
| Return on Capital Employed (ROCE) | 19.49% | 6.56% | 15.61% | 16.68% | 18.25% |
| Return on Invested Capital (ROIC) | 12.10% | 5.15% | 12.39% | 13.16% | 14.17% |
| Return on Tangible Assets | 9.44% | 4.64% | 9.00% | 9.68% | 10.05% |
| Earnings Yield | 5.80% | 4.87% | 7.38% | 12.64% | 9.90% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.48 | 9.11 | 9.83 | 11.95 | 6.49 |
| Payables Turnover | 6.52 | 8.37 | 5.12 | 9.89 | 8.30 |
| Inventory Turnover | 1.83 | 4.92 | 3.93 | 7.44 | 4.86 |
| Fixed Asset Turnover | 11.55 | 8.29 | 7.97 | 9.13 | 9.71 |
| Asset Turnover | 1.20 | 1.26 | 1.20 | 1.46 | 1.78 |
| Working Capital Turnover Ratio | 3.11 | 2.42 | 2.48 | 3.49 | 4.55 |
| Cash Conversion Cycle | 192.10 | 70.59 | 58.79 | 42.71 | 87.32 |
| Days of Sales Outstanding | 48.80 | 40.05 | 37.12 | 30.55 | 56.23 |
| Days of Inventory Outstanding | 199.32 | 74.15 | 92.95 | 49.06 | 75.05 |
| Days of Payables Outstanding | 56.01 | 43.61 | 71.28 | 36.90 | 43.96 |
| Operating Cycle | 248.11 | 114.20 | 130.07 | 79.61 | 131.28 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -16.26 | -1.21 | 3.11 | 16.82 | -3.18 |
| Free Cash Flow Per Share | -16.56 | -1.45 | 2.81 | 16.49 | -3.43 |
| Dividend Paid and CapEx Coverage Ratio | -7.37 | -0.36 | 0.86 | 5.46 | -1.39 |
| Capital Expenditure Coverage Ratio | -55.48 | -5.09 | 10.39 | 51.26 | -12.76 |
| Operating Cash Flow Coverage Ratio | -1.26 | -0.44 | 3.00 | 10.62 | -1.13 |
| Operating Cash Flow to Sales Ratio | -0.19 | -0.02 | 0.05 | 0.20 | -0.04 |
| Free Cash Flow Yield | -14.65% | -3.23% | 4.61% | 39.84% | -7.06% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 16.87 | 20.55 | 13.55 | 7.92 | 10.11 |
| Price-to-Sales (P/S) Ratio | 1.33 | 0.73 | 0.98 | 0.50 | 0.57 |
| Price-to-Book (P/B) Ratio | 2.94 | 1.27 | 1.74 | 1.06 | 1.59 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -6.82 | -30.94 | 21.71 | 2.51 | -14.17 |
| Price-to-Operating Cash Flow Ratio | -6.95 | -37.02 | 19.62 | 2.46 | -15.28 |
| Price-to-Earnings Growth (PEG) Ratio | 0.08 | -0.40 | -0.98 | 0.91 | 0.15 |
| Enterprise Value Multiple | 14.13 | 11.13 | 7.77 | 4.02 | 7.08 |
| Enterprise Value | 15.66B | 5.01B | 6.56B | 3.17B | 4.54B |
| EV to EBITDA | 14.13 | 11.13 | 7.77 | 4.02 | 7.08 |
| EV to Sales | 1.41 | 0.64 | 0.86 | 0.36 | 0.52 |
| EV to Free Cash Flow | -7.21 | -27.05 | 19.01 | 1.80 | -13.11 |
| EV to Operating Cash Flow | -7.34 | -32.36 | 17.18 | 1.77 | -14.14 |
| Tangible Book Value Per Share | 37.90 | 34.54 | 34.55 | 37.98 | 30.22 |
| Shareholders’ Equity Per Share | 38.38 | 35.23 | 35.13 | 38.97 | 30.64 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.16 | 0.19 | 0.19 | 0.16 |
| Revenue Per Share | 84.83 | 61.25 | 62.23 | 82.33 | 86.05 |
| Net Income Per Share | 6.56 | 2.18 | 4.51 | 5.23 | 4.81 |
| Tax Burden | 0.80 | 0.80 | 0.74 | 0.78 | 0.84 |
| Interest Burden | 1.05 | 0.96 | 0.98 | 0.99 | 0.99 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| SG&A to Revenue | 0.09 | 0.10 | 0.12 | 0.09 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -2.48 | -0.44 | 0.51 | 2.52 | -0.56 |
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