Consolidated Financial Rations

2019 2020 2021
Financial structure (%) Debt ratio 75.92 78.44 77.2
Long-term funds to fixed assets ratio 188.99 191.54 191.73
Liquidity Analysis (%) Current ratio 73.67 70.17 72.33
Quick ratio 42.35 42.14 42.96
Operating performance Times interest earned -2.36 -0.67 2.05
Average collection turnover (times) 4.67 5.53 5.93
Days sales outstanding 78.15 66 61.55
Average inventory turnover (times) 1.89 1.7 1.64
Average inventory turnover days 193.12 214.7 61.55
Fixed assets turnover (times) 0.85 0.97 0.93
Total assets turnover (times) 0.27 0.28 0.27
Profitability Return on total assets (%) -5.46 -2.29 4.13
Return on equity (%) -30.73 -19 10.43
Percentage to Operating income Paid-in capital Income before tax (%) -37.96 -20.98 11.34
Net margin (%) -25.85 -15.76 8.68
Earnings per share (NT$) 1.24 -0.46 1.57
Cash flow Cash flow ratio (%) 1.51 2.99 5.64
Cash flow adequacy ratio (%) 1.16 1.79 -0.48
Cash flow reinvestment ratio (%) 0.41 0.77 1.36