Consolidated Financial Rations

2015 2016 2017
Financial structure (%) Debt ratio 75.78 63.98 62.91
Long-term funds to fixed assets ratio 125.84 189.21 145.41
Liquidity Analysis (%) Current ratio 83.6 126.27 100.42
Quick ratio 62.16 107.93 78.03
Operating performance Times interest earned 0 0.48 1.77
Average collection turnover (times) 5.92 6.63 7.73
Days sales outstanding 61 55.05 47
Average inventory turnover (times) 4.34 3.72 3.87
Average inventory turnover days 84 98.11 94
Fixed assets turnover (times) 1.16 1.04 0.9
Total assets turnover (times) 0.46 0.35 0.32
Profitability Return on total assets (%) -3.48 0.01 2.2
Return on equity (%) -19.49 -5.25 2.48
Percentage to Operating income Paid-in capital Income before tax (%) -41.29 -9.43 11.58
Net margin (%) -11.39 -4.56 2.71
Earnings per share (NT$) -1.35 -1.03 0.03
Cash flow Cash flow ratio (%) 0.93 4.07 10.3
Cash flow adequacy ratio (%) 43.54 61.46 38.36
Cash flow reinvestment ratio (%) 0.34 1.3 2.32