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ASXASE Technology Holding Co., Ltd.
$43.93$96.6B
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  4. Financial Ratios

ASE Technology Holding Co., Ltd. (ASX) Financial Ratios

Latest Ratios: P/E Ratio 75.7x · EV/EBITDA 27.3x · ROE 11.4%. (1999–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

ASX Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$96.6B$35.7B$22.2B$20.5B$13.6B$17.0B$12.5B$11.9B$8.0B$13.6B$10.4B
Enterprise Value$102.0B$207.3B$147.1B$132.4B$145.6B$156.7B$158.9B$172.5B$154.6B$44.0B$83.1B
P/E Ratio →75.740.870.700.660.220.270.460.720.320.620.54
P/S Ratio4.740.050.040.040.020.030.030.030.020.050.04
P/B Ratio8.290.100.060.060.040.060.050.060.040.070.06
P/FCF——7.470.400.442.241.231.320.840.600.43
P/OCF21.490.250.260.200.130.220.180.180.150.290.20

P/E links to full P/E history page with 30-year chart

ASX EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—0.320.240.230.210.280.350.420.410.150.30
EV / EBITDA27.311.741.461.361.061.361.932.362.190.821.48
EV / EBIT63.603.623.032.811.701.924.316.394.201.372.88
EV / FCF——49.602.594.7020.5515.6019.1616.241.933.41

ASX Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin17.7%17.7%15.4%14.9%19.5%18.6%15.4%14.6%15.7%17.4%18.5%
Operating Margin7.9%7.9%6.8%7.1%12.1%11.0%7.4%5.8%7.3%8.7%9.7%
Net Profit Margin6.3%6.3%5.5%5.5%9.3%11.2%5.8%4.1%6.8%7.9%7.9%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE11.4%11.4%10.1%10.0%21.6%25.3%11.8%7.7%12.2%12.4%13.1%
ROA5.0%5.0%4.7%4.6%9.1%10.1%4.6%3.1%5.7%6.3%6.0%
ROIC7.6%7.6%6.9%7.0%14.5%11.9%6.7%4.8%6.9%8.0%8.5%
ROCE8.9%8.9%8.7%8.9%17.6%14.4%8.3%6.1%8.7%9.9%10.9%

ASX Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.710.710.590.570.610.800.851.040.900.380.67
Debt / EBITDA2.222.221.991.851.381.872.413.022.811.421.97
Net Debt / Equity—0.460.360.360.420.520.630.750.670.150.44
Net Debt / EBITDA1.441.441.241.150.961.211.782.202.080.561.29
Debt / FCF——42.132.194.2618.3114.3717.8415.411.342.98
Interest Coverage10.1610.167.207.38636.06802.98314.09198.5311.9921.8214.52

ASX Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio1.281.281.171.161.311.351.281.311.271.341.33
Quick Ratio1.001.000.910.880.911.010.931.020.981.020.91
Cash Ratio0.420.420.370.320.290.360.320.420.410.480.40
Asset Turnover—0.730.820.860.960.840.780.730.710.790.77
Inventory Turnover7.707.708.417.715.896.276.207.706.836.984.92
Days Sales Outstanding—70.3373.6977.1873.8487.5281.0275.8081.0771.6169.24

ASX Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield0.7%65.0%100.0%100.0%100.0%100.0%64.9%88.6%100.0%82.0%100.0%
Payout Ratio56.7%56.7%69.1%119.3%48.3%28.3%30.9%63.0%42.0%48.8%56.5%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield1.3%114.7%143.6%152.6%444.7%368.8%216.1%138.8%316.8%161.7%186.5%
FCF Yield——13.4%249.7%228.6%44.7%81.3%76.0%119.4%167.9%233.8%
Buyback Yield0.0%0.0%0.0%0.0%1.5%32.1%0.0%0.0%0.9%0.0%0.0%
Total Shareholder Yield0.7%65.0%100.0%100.0%100.0%100.0%64.9%88.6%100.0%82.0%100.0%
Shares Outstanding—$2.2B$2.2B$2.2B$2.2B$2.2B$2.1B$2.1B$2.1B$2.1B$2.1B

Key Metrics

Growth RegimeAccelerating
ProfitabilityStrong
Balance SheetAdequate
Cash FlowMixed
Top Statement Risk

Capex intensity and margin dilution

Margin Expansion Signals Mix Shift

Gross margin climbed from 14.7% in 2024Q1 to 21.0% in 2026Q2, a 630 bps expansion, according to reported financials, suggesting a favorable shift toward advanced packaging and improved utilization.

The sequential improvement in gross margin from 15.8% in 2025Q1 to 21.0% in 2026Q2 indicates that the company is capturing higher-value packaging demand, likely from AI and HPC applications. Operating margin followed a similar trajectory, reaching 11.1% in 2026Q2, up from 5.6% in 2024Q1, reflecting operating leverage as volumes scale. However, the sustainability of these margins hinges on continued utilization and the mix of advanced packaging, as legacy packaging remains price-competitive.

Returns Recovering from Cyclical Lows

ROIC improved to 2.7% in 2026Q2 from 1.3% in 2024Q1, per financial statements, but remains below the cost of capital, indicating that the heavy capex cycle has yet to generate adequate returns.

ROE and ROA also trended upward, reaching 5.3% and 2.1% respectively in 2026Q2, but these levels are modest relative to the capital invested. The increase in returns is driven by margin expansion rather than asset efficiency, as asset turnover has remained flat around 0.19-0.21. This suggests that the company is still in the early stages of reaping benefits from its advanced packaging investments, and investors should monitor whether returns can scale with the growing asset base.

Working Capital Cycle Lengthens Slightly

Cash conversion cycle extended to 57 days in 2026Q2 from 50 days in 2025Q4, based on reported figures, driven by a rise in days inventory outstanding to 49, indicating potential inventory build-up ahead of demand.

DSO has remained stable around 64 days, while DPO has hovered near 56 days, suggesting consistent payment terms with customers and suppliers. The increase in DIO from 43 to 49 days over the past two quarters may reflect strategic inventory accumulation for anticipated AI-related orders, but it also ties up working capital. The modest lengthening of the CCC is not alarming, but it warrants monitoring if inventory levels continue to rise without corresponding revenue growth.

Leverage Creeps Higher on Expansion

Debt-to-equity rose to 0.71 in 2026Q2 from 0.54 in 2024Q1, while interest coverage improved to 14.87, per reported data, indicating that debt service remains comfortable despite increased borrowing.

The increase in leverage is a direct result of the aggressive capex program, with total debt reaching $296.4B. However, interest coverage has strengthened from 8.60 in 2024Q1 to 14.87 in 2026Q2, reflecting higher operating income. The D/EBITDA ratio of 7.21 is elevated, but this is partly due to the cyclical trough in EBITDA; as earnings grow, this ratio should improve. The balance sheet appears adequate to support current expansion, but investors should monitor cash flow generation to ensure debt service remains manageable.

Liquidity Buffer Thins as Cash Lags Debt

Current ratio fell to 1.07 in 2026Q2 from 1.19 in 2024Q1, while quick ratio dropped to 0.81, based on reported figures, indicating tighter short-term liquidity as cash covers only 31% of total debt.

The decline in the current ratio suggests that current liabilities are growing faster than current assets, partly due to increased short-term debt and payables. The quick ratio below 1.0 indicates that the company relies on inventory to meet short-term obligations, which could be a concern if inventory becomes obsolete. However, the company's access to credit and its strong operating cash flow provide a buffer, though the negative free cash flow in recent quarters underscores the need for external financing.

Misapplied Metric: P/E on Cyclical Earnings

The trailing P/E of 62.97 is misleading for a cyclical OSAT player, as it reflects trough earnings; forward P/E of 1.02 appears distorted, per reported multiples, and EV/EBITDA of 22.95 better captures the capital-intensive nature.

Investors often use P/E for ASE, but this metric is distorted by the cyclicality of semiconductor earnings and the pass-through nature of EMS revenue. The forward P/E of 1.02 is likely an error or anomaly, but it highlights the unreliability of P/E in this context. Instead, EV/EBITDA is more appropriate as it normalizes for capital structure and depreciation, though it remains elevated at 22.95, suggesting the market is pricing in significant future growth. A better approach is to use EV/EBIT or EV/EBITDA adjusted for the EMS pass-through, and to compare against peers like Amkor on a normalized mid-cycle basis.

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Includes 30+ ratios · 27 years · Updated daily

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ASX — Frequently Asked Questions

Quick answers to the most common questions about buying ASX stock.

What is ASE Technology Holding Co., Ltd.'s P/E ratio?

ASE Technology Holding Co., Ltd.'s current P/E ratio is 75.7x. The historical average is 2.4x. This places it at the 100th percentile of its historical range.

What is ASE Technology Holding Co., Ltd.'s EV/EBITDA?

ASE Technology Holding Co., Ltd.'s current EV/EBITDA is 27.3x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 1.8x.

What is ASE Technology Holding Co., Ltd.'s ROE?

ASE Technology Holding Co., Ltd.'s return on equity (ROE) is 11.4%. The historical average is 11.8%.

Is ASX stock overvalued?

Based on historical data, ASE Technology Holding Co., Ltd. is trading at a P/E of 75.7x. This is at the 100th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is ASE Technology Holding Co., Ltd.'s dividend yield?

ASE Technology Holding Co., Ltd.'s current dividend yield is 0.75% with a payout ratio of 56.7%.

What are ASE Technology Holding Co., Ltd.'s profit margins?

ASE Technology Holding Co., Ltd. has 17.7% gross margin and 7.9% operating margin.

How much debt does ASE Technology Holding Co., Ltd. have?

ASE Technology Holding Co., Ltd.'s Debt/EBITDA ratio is 2.2x, indicating moderate leverage. A ratio between 2-4x is manageable but warrants monitoring.