2013 2014 2015
Financial structure (%) Debt ratio 69.43 71.07 75.78
Long-term funds to fixed assets ratio 104.32 139.23 125.84
Liquidity Analysis (%) Current ratio 69.43 71.07 75.78
Quick ratio 49.9 63.51 62.16
Operating performance Times interest earned 0 0.33 0
Average collection turnover (times) 6.61 6.04 5.92
Days sales outstanding 55.21 60 61
Average inventory turnover (times) 4.44 4.41 4.34
Average inventory turnover days 82 82 84
Fixed assets turnover (times) 1.15 1.25 1.16
Total assets turnover (times) 0.55 0.54 0.46
Profitability Return on total assets (%) -1.31 0 -3.48
Return on equity (%) -8.5 -4.81 -19.49
Percentage to Operating income
Paid-in capital Income before tax (%)
-21.13 -10.28 -41.29
Net margin (%) -4.71 -2.65 -11.39
Earnings per share (NT$) -0.7 0.16 -1.35
Cash flow Cash flow ratio (%) 5.53 6.19 0.93
Cash flow adequacy ratio (%) 42.78 59.49 43.54
Cash flow reinvestment ratio (%) 2.03 1.93 0.34