Asia Cement Ratios and Metrics

Market cap in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jan '26 Jan 30, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Market Capitalization	124,662	143,281	147,005	145,383	157,069	145,215
Market Cap Growth	-13.00%	-2.53%	1.12%	-7.44%	8.16%	-9.91%
Enterprise Value	171,017	177,937	193,017	200,393	216,818	211,942
Last Close Price	35.15	38.18	37.31	35.01	34.93	31.79
PE Ratio	9.93	11.12	13.51	12.10	10.42	9.87
Forward PE	11.43	13.20	13.96	11.13	7.90	8.59
PS Ratio	1.68	1.88	1.83	1.61	1.74	1.86
PB Ratio	0.63	0.70	0.77	0.79	0.87	0.86
P/TBV Ratio	0.74	0.82	0.90	0.94	1.05	1.03
P/FCF Ratio	8.79	6.89	46.12	11.50	29.38	10.89
P/OCF Ratio	6.93	5.78	20.22	9.50	18.27	7.40
PEG Ratio	-	0.30	0.30	0.30	0.30	0.30
EV/Sales Ratio	2.31	2.33	2.41	2.22	2.40	2.71
EV/EBITDA Ratio	9.67	14.20	15.82	15.52	9.77	8.75
EV/EBIT Ratio	13.12	22.34	25.87	23.38	12.26	10.78
EV/FCF Ratio	12.06	8.55	60.56	15.85	40.55	15.90
Debt / Equity Ratio	0.49	0.49	0.62	0.62	0.60	0.59
Debt / EBITDA Ratio	6.71	8.00	9.80	8.59	4.78	4.08
Debt / FCF Ratio	6.84	4.82	37.52	9.05	20.19	7.52
Asset Turnover	0.23	0.23	0.24	0.28	0.29	0.26
Inventory Turnover	8.72	8.65	8.57	8.99	8.98	7.63
Quick Ratio	1.21	1.36	1.37	1.43	1.34	1.23
Current Ratio	1.32	1.46	1.48	1.57	1.49	1.36
Return on Equity (ROE)	6.26%	6.38%	5.89%	6.91%	10.01%	11.06%
Return on Assets (ROA)	1.90%	1.49%	1.41%	1.67%	3.60%	4.14%
Return on Invested Capital (ROIC)	3.77%	2.97%	2.79%	3.38%	6.78%	7.30%
Return on Capital Employed (ROCE)	4.00%	3.20%	2.90%	3.40%	7.20%	8.40%
Earnings Yield	9.54%	9.00%	7.40%	8.27%	9.59%	10.13%
FCF Yield	11.38%	14.52%	2.17%	8.70%	3.40%	9.18%
Dividend Yield	6.26%	5.76%	5.63%	6.57%	9.73%	11.17%
Payout Ratio	65.64%	57.78%	74.94%	100.32%	79.20%	68.55%
Buyback Yield / Dilution	-0.29%	-0.74%	-0.06%	-0.09%	-0.04%	-0.04%
Total Shareholder Return	5.97%	5.02%	5.56%	6.47%	9.69%	11.12%

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.