• Financial Rations

    2010 2011 2012
    Financial structure (%)
    Debt ratio
    58.25
    58.24
    57.33
    Long-term funds to fixed assets ratio
    3,236.45
    2,237.40
    2132.59
    Liquidity Analysis (%)
    Current ratio
    111.73
    115.40
    113.14
    Quick ratio
    74.66
    77.26
    82.99
    Times interest earned
    0.00
    2.57
    0.00
    Operating performance
    Average collection turnover (times)
    5.89
    5.21
    4.27
    Days sales outstanding
    61.96
    70.05
    85.48
    Average inventory turnover (times)
    6.12
    5.23
    4.83
    Average inventory turnover days
    59.64
    69.78
    75.56
    Fixed assets turnover (times)
    13.64
    19.28
    13.72
    Total assets turnover (times)
    0.51
    0.50
    0.43
    Profitability
    Return on total assets (%)
    -3.86
    2.67
    -3.72
    Return on equity (%)
    -10.93
    4.34
    -11.1
    Percentage to Operating income
    0.42
    1.62
    -0.27
    Paid-in capital Income before tax (%)
    -6.31
    5.32
    -15.11
    Net margin (%)
    -9.02
    3.59
    -10.91
    Earnings per share (NT$)
    -0.63
    0.60
    -1.52
    Cash flow
    Cash flow ratio (%)
    -4.36
    -0.99
    23.6
    Cash flow adequacy ratio (%)
    -6.10
    3.52
    49.48
    Cash flow reinvestment ratio (%)
    -1.31
    -0.28
    7.12