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Fundamentals

Fifty-three financial ratios, every quarter, as they were published

Profitability, balance sheet safety, growth and a DuPont decomposition for any Taiwan-listed ticker, recomputed from the official quarterly filings rather than copied from a vendor. Each observation is gated on the legal disclosure date, so a series read at any past date shows what was knowable then — not what was later restated.

Try it

Type a four-digit Taiwan ticker and pick a group. The demo ticker 2330 is free with the full history and all fifty-three ratios; other tickers are a paid tier. Charts are drawn from the same public endpoint shown below, so anything visible here you can pull as JSON.

GET /v1/indicator/fin-ratios/2330?group=profitability

What we publish is data and tooling — not investment advice, not stock picks, and no promise of returns. Every figure is either an official public source reproduced as published, or a derivation we document well enough for you to recompute it. What you trade on it is your call. Ratios are a historical accounting view, not a return forecast; filings are restated after the fact and the series shows each version from the date it became public.

How it is built

Two of these four steps exist because Taiwan files differently from most markets, and the fourth exists because the honest answer to a missing field is to say it is missing.

01

De-cumulate the statements back to single quarters

Taiwan issuers file income statement and cash flow figures as year-to-date cumulative amounts, so the second quarter column is actually the first half. Every flow item is differenced back to a standalone quarter before anything else happens, and trailing twelve-month figures are the sum of four such quarters rather than an annual filing. Balance sheet items are stocks and are used as filed, with return ratios taking the average of the opening and closing balance.

02

Gate every point on the legal filing deadline

A quarter's numbers only enter the series from the date that quarter was legally required to be public, not from the date the quarter ended. The 2026 first-quarter column carries a filing date in May, so a backtest reading this series in April sees the previous quarter. Pass an as_of date and you get the series exactly as it stood on that day, revisions and all.

03

Compute growth without rescuing a negative base

Year-over-year is this quarter against the same quarter a year earlier; quarter-over-quarter is against the previous one. When the base is negative or the comparison quarter is missing, the point is left empty. A growth rate computed off a loss is arithmetically valid and analytically meaningless, and printing one would make a recovery look like a collapse or the reverse.

04

Say which ratios cannot be built from the official fields

The structured official filings carry no interest expense line and no inventory, receivable or payable breakdown. That rules out a genuine interest coverage ratio, a strict quick ratio and a real cash conversion cycle. Rather than approximate them quietly under the standard names, this page ships labelled substitutes — cash ratio and operating cash flow to current liabilities in place of the first two, working capital days in place of the third — and the DuPont interest burden term uses operating income as an EBIT proxy, which is stated wherever the term appears.

Terms

Four terms carry the page. The first one is the reason this page exists at all:

Point-in-timeas-of gating
In short: each observation is the version of the number that was actually published on that date. Financial statement data is the hardest place to get this right, because a quarter is public months after it ends and gets restated afterwards. A ratio series that back-fills restated figures makes every screen built on it look better than it was.
Trailing 4QTTM
In short: the last four standalone quarters added together. Used here instead of the last annual report so the series updates every quarter and is not dominated by a fiscal year boundary.
DuPont decompositionfive-factor
In short: return on equity split into tax burden, interest burden, operating margin, asset turnover and leverage, which multiply back to ROE. It answers the question a single ROE number cannot: whether the company got better at earning, or simply borrowed more. The chart plots each factor's log contribution, so the bars add up the way the factors multiply.
CROICcash return on invested capital
In short: free cash flow divided by the capital put into the business. It is the accrual-free cousin of return on invested capital — harder to flatter with accounting choices, because cash either arrived or it did not. Invested capital here is equity plus non-current liabilities, since the official fields carry no interest-bearing debt breakdown.

Where the line is

Every ratio here is a documented function of line items in the official filings, which means you can audit any number on this page against the original statement. That is the strong half. The weak half is what the official structured fields do not contain: no interest expense line, no inventory or receivable or payable breakdown, no contract liability detail. Three widely used ratios therefore cannot be built honestly — interest coverage, a strict quick ratio, and a real cash conversion cycle. They are absent rather than approximated under their usual names, and the substitutes shipped in their place carry the word proxy wherever they appear.

On the filing-date gate: it makes the recent end of every series look sparser than a vendor history would. That is correct rather than unfortunate. A quarter that ended in March is not information in April, and a ratio series that pretends otherwise will show a screen catching a turn it could not have caught. The gap between the period label and the disclosure date is visible in the tooltip on every point, so you can see exactly how stale the freshest number is.

FAQ

How many ratios are there and how are they grouped?

Fifty-three, in four groups: profitability with twenty-two, safety with nine, growth with thirteen and advanced analysis with nine. The advanced group is the DuPont five-factor decomposition with its ROE cross-check, CROIC, working capital days and the eight-way cash flow pattern classification.

Where do the numbers come from?

Official quarterly filings, recomputed here rather than copied from a vendor. Every ratio is a documented function of line items in those filings, so any figure on this page can be reproduced from the original statements. Nothing is smoothed, estimated or filled in.

Does the series contain look-ahead bias?

No. Each period only uses the filing version whose legal disclosure date is on or before the query date, so a quarter appears in the series when it became public rather than when it ended. Passing an as_of date replays the series as it stood on any past day, which is the point of the snapshot database this sits on.

Why is there no interest coverage ratio or strict quick ratio?

Because the official structured fields contain no interest expense line and no inventory breakdown, and a ratio assembled from a proxy under the standard name is worse than an absent one. Labelled substitutes are shipped instead: cash ratio and operating cash flow to current liabilities for coverage, working capital days for the cash conversion cycle.

What can I query without paying?

The full fifty-three ratios on the demo ticker 2330, with no signup and full quarterly history. Arbitrary tickers are a paid tier, and as_of historical replay is on the quantitative tier. The endpoint takes group and quarters parameters.

Run it yourself

The free tier needs no signup — call this feature's API straight away with the demo key. Unlock as-of history and full ticker coverage on a paid tier.