Amia Co., Ltd.(TW:8438)
NT$59.00+1.70 (+2.97%)
TW:8438
Amia Co., Ltd. financials statements
NT$59.00
At close:+1.70 (+2.97%)
Amia Co., Ltd. (8438) Ratios
Amia Co., Ltd. Ratios
TW:8438's free cash flow for Q2 2026 was NT$103.55M. For the 2026 fiscal year, TW:8438's free cash flow was decreased by NT$-11.26M and operating cash flow was NT$114.80M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.40 | 1.69 | 1.68 | 1.82 | 1.25 |
| Quick Ratio | 1.19 | 1.49 | 1.45 | 1.51 | 1.08 |
| Cash Ratio | 0.59 | 0.71 | 0.83 | 0.70 | 0.43 |
| Solvency Ratio | 0.20 | 0.21 | 0.15 | 0.16 | 0.29 |
| Operating Cash Flow Ratio | 0.27 | 0.29 | 0.37 | 0.24 | 0.33 |
| Short-Term Operating Cash Flow Coverage | 0.76 | 1.03 | 1.04 | 0.84 | 0.82 |
| Net Current Asset Value | NT$ 153.38M | NT$ 80.42M | NT$ 60.90M | NT$ -16.53M | NT$ 194.69M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.17 | 0.19 | 0.23 | 0.25 | 0.19 |
| Debt-to-Equity Ratio | 0.28 | 0.31 | 0.38 | 0.43 | 0.36 |
| Debt-to-Capital Ratio | 0.22 | 0.24 | 0.27 | 0.30 | 0.26 |
| Long-Term Debt-to-Capital Ratio | 0.05 | 0.13 | 0.18 | 0.23 | 0.00 |
| Financial Leverage Ratio | 1.60 | 1.60 | 1.67 | 1.72 | 1.85 |
| Debt Service Coverage Ratio | 0.69 | 1.20 | 0.62 | 1.04 | 0.78 |
| Interest Coverage Ratio | 15.98 | 14.63 | 8.97 | 8.12 | 26.58 |
| Debt to Market Cap | 0.15 | 0.21 | 0.35 | 0.42 | 0.10 |
| Interest Debt Per Share | 7.77 | 8.33 | 9.46 | 10.83 | 8.02 |
| Net Debt to EBITDA | -0.08 | 0.25 | 0.26 | 1.06 | 0.06 |
| Profitability Margins | |||||
| Gross Profit Margin | 12.93% | 14.04% | 12.63% | 9.71% | 13.23% |
| EBIT Margin | 6.02% | 6.77% | 3.92% | 4.14% | 6.57% |
| EBITDA Margin | 8.11% | 9.12% | 6.68% | 6.70% | 9.32% |
| Operating Profit Margin | 6.02% | 5.81% | 3.92% | 2.57% | 5.94% |
| Pretax Profit Margin | 5.63% | 6.37% | 4.14% | 3.83% | 6.35% |
| Net Profit Margin | 3.82% | 4.54% | 2.92% | 2.68% | 5.25% |
| Continuous Operations Profit Margin | 3.82% | 4.54% | 2.92% | 2.68% | 5.25% |
| Net Income Per EBT | 67.76% | 71.24% | 70.57% | 70.06% | 82.71% |
| EBT Per EBIT | 93.52% | 109.66% | 105.52% | 148.90% | 106.83% |
| Return on Assets (ROA) | 4.77% | 5.29% | 3.13% | 3.40% | 8.74% |
| Return on Equity (ROE) | 7.65% | 8.46% | 5.21% | 5.86% | 16.16% |
| Return on Capital Employed (ROCE) | 10.82% | 8.88% | 5.60% | 4.22% | 17.28% |
| Return on Invested Capital (ROIC) | 6.28% | 5.77% | 3.52% | 2.71% | 10.85% |
| Return on Tangible Assets | 4.77% | 5.03% | 3.13% | 3.40% | 8.74% |
| Earnings Yield | 5.01% | 7.09% | 4.89% | 6.00% | 5.21% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.45 | 7.76 | 8.61 | 9.15 | 7.75 |
| Payables Turnover | 10.15 | 11.80 | 12.74 | 12.79 | 8.89 |
| Inventory Turnover | 16.63 | 20.73 | 16.53 | 16.20 | 19.79 |
| Fixed Asset Turnover | 2.51 | 2.25 | 2.24 | 2.55 | 4.66 |
| Asset Turnover | 1.25 | 1.17 | 1.07 | 1.27 | 1.67 |
| Working Capital Turnover Ratio | 8.99 | 7.04 | 5.90 | 9.04 | 17.55 |
| Cash Conversion Cycle | 29.16 | 33.74 | 35.83 | 33.90 | 24.47 |
| Days of Sales Outstanding | 43.19 | 47.06 | 42.40 | 39.91 | 47.08 |
| Days of Inventory Outstanding | 21.94 | 17.61 | 22.09 | 22.53 | 18.44 |
| Days of Payables Outstanding | 35.97 | 30.94 | 28.66 | 28.53 | 41.05 |
| Operating Cycle | 65.13 | 64.68 | 64.49 | 62.43 | 65.52 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.67 | 2.84 | 3.80 | 2.30 | 5.76 |
| Free Cash Flow Per Share | 2.24 | 2.39 | 3.13 | -7.22 | 4.35 |
| Dividend Paid and CapEx Coverage Ratio | 1.34 | 2.11 | 2.28 | 0.20 | 2.50 |
| Capital Expenditure Coverage Ratio | 2.56 | 6.36 | 5.73 | 0.24 | 4.09 |
| Operating Cash Flow Coverage Ratio | 0.49 | 0.35 | 0.41 | 0.22 | 0.73 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.06 | 0.09 | 0.04 | 0.09 |
| Free Cash Flow Yield | 5.34% | 7.69% | 11.96% | -29.73% | 6.37% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 19.95 | 14.10 | 20.47 | 16.64 | 19.19 |
| Price-to-Sales (P/S) Ratio | 0.76 | 0.64 | 0.60 | 0.45 | 1.01 |
| Price-to-Book (P/B) Ratio | 1.53 | 1.19 | 1.07 | 0.98 | 3.10 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 18.74 | 13.01 | 8.36 | -3.36 | 15.69 |
| Price-to-Operating Cash Flow Ratio | 11.42 | 10.96 | 6.90 | 10.56 | 11.86 |
| Price-to-Earnings Growth (PEG) Ratio | -4.01 | 0.19 | -1.66 | -0.28 | 0.09 |
| Enterprise Value Multiple | 9.31 | 7.26 | 9.20 | 7.73 | 10.88 |
| Enterprise Value | 2.90B | 2.26B | 1.88B | 1.93B | 4.26B |
| EV to EBITDA | 9.31 | 7.26 | 9.20 | 7.73 | 10.88 |
| EV to Sales | 0.75 | 0.66 | 0.61 | 0.52 | 1.01 |
| EV to Free Cash Flow | 18.57 | 13.48 | 8.60 | -3.90 | 15.78 |
| EV to Operating Cash Flow | 11.32 | 11.36 | 7.10 | 12.24 | 11.92 |
| Tangible Book Value Per Share | 27.47 | 26.13 | 24.55 | 24.85 | 22.01 |
| Shareholders’ Equity Per Share | 27.47 | 26.13 | 24.55 | 24.85 | 22.01 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.32 | 0.29 | 0.29 | 0.30 | 0.17 |
| Revenue Per Share | 55.01 | 48.70 | 43.86 | 54.33 | 67.72 |
| Net Income Per Share | 2.10 | 2.21 | 1.28 | 1.46 | 3.56 |
| Tax Burden | 0.68 | 0.71 | 0.71 | 0.70 | 0.83 |
| Interest Burden | 0.94 | 0.94 | 1.06 | 0.92 | 0.97 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.07 | 0.08 | 0.08 | 0.07 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.75 | 0.92 | 2.97 | 1.11 | 1.34 |
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