Consolidated Financial Rations

2018 2019 2020
Financial structure (%) Debt ratio 77.78 75.92 78.44
Long-term funds to fixed assets ratio 142.91 188.99 191.54
Liquidity Analysis (%) Current ratio 65.81 73.67 70.17
Quick ratio 35.69 42.35 42.14
Operating performance Times interest earned -7.04 -2.36 -0.67
Average collection turnover (times) 6.67 4.67 5.53
Days sales outstanding 54.72 78.15 66
Average inventory turnover (times) 3.63 1.89 1.7
Average inventory turnover days 100.55 193.12 214.7
Fixed assets turnover (times) 0.83 0.85 0.97
Total assets turnover (times) 0.32 0.27 0.28
Profitability Return on total assets (%) -15.72 -5.46 -2.29
Return on equity (%) -51.31 -30.73 -19
Percentage to Operating income Paid-in capital Income before tax (%) -136.09 -37.96 -20.98
Net margin (%) -54.92 -25.85 -15.76
Earnings per share (NT$) -4.75 1.24 -0.46
Cash flow Cash flow ratio (%) -20.85 1.51 2.99
Cash flow adequacy ratio (%) 8.03 1.16 1.79
Cash flow reinvestment ratio (%) -6.8 0.41 0.77