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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 23, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	127,322	131,932	143,281	147,005	145,383	157,069
Market Cap Growth	-23.86%	-7.92%	-2.53%	1.12%	-7.44%	8.16%
Enterprise Value	173,770	178,287	177,937	193,017	200,393	216,818
Last Close Price	35.90	37.20	38.18	37.31	35.01	34.93
PE Ratio	12.01	13.15	11.12	13.51	12.10	10.42
Forward PE	11.67	12.30	13.20	13.96	11.13	7.90
PS Ratio	1.79	1.86	1.88	1.83	1.61	1.74
PB Ratio	0.63	0.65	0.70	0.77	0.79	0.87
P/TBV Ratio	0.73	0.76	0.82	0.90	0.94	1.05
P/FCF Ratio	9.95	10.31	6.89	46.12	11.50	29.38
P/OCF Ratio	7.56	7.84	5.78	20.22	9.50	18.27
PEG Ratio	-	0.30	0.30	0.30	0.30	0.30
EV/Sales Ratio	2.45	2.51	2.33	2.41	2.22	2.40
EV/EBITDA Ratio	11.74	14.65	14.66	16.37	15.52	9.77
EV/EBIT Ratio	16.32	21.21	22.34	25.87	23.38	12.26
EV/FCF Ratio	13.57	13.93	8.55	60.56	15.85	40.55
Debt / Equity Ratio	0.47	0.47	0.49	0.62	0.62	0.60
Debt / EBITDA Ratio	7.68	7.68	8.00	9.80	8.59	4.78
Debt / FCF Ratio	7.53	7.53	4.82	37.52	9.05	20.19
Net Debt / Equity Ratio	0.12	0.12	0.03	0.11	0.15	0.16
Net Debt / EBITDA Ratio	1.91	1.91	0.56	1.75	2.18	1.27
Net Debt / FCF Ratio	1.82	1.82	0.33	6.48	2.23	5.29
Asset Turnover	0.22	0.22	0.23	0.24	0.28	0.29
Inventory Turnover	8.08	8.08	8.65	8.57	8.99	8.98
Quick Ratio	1.45	1.45	1.36	1.37	1.43	1.34
Current Ratio	1.60	1.60	1.46	1.48	1.57	1.49
Return on Equity (ROE)	5.00%	5.00%	6.38%	5.89%	6.91%	10.01%
Return on Assets (ROA)	1.60%	1.60%	1.49%	1.41%	1.67%	3.60%
Return on Invested Capital (ROIC)	3.07%	3.13%	2.97%	2.79%	3.38%	6.78%
Return on Capital Employed (ROCE)	3.20%	3.20%	3.20%	2.90%	3.40%	7.20%
Earnings Yield	7.88%	7.60%	9.00%	7.40%	8.27%	9.59%
FCF Yield	10.05%	9.70%	14.52%	2.17%	8.70%	3.40%
Dividend Yield	6.41%	6.18%	5.76%	5.63%	6.57%	9.73%
Payout Ratio	77.79%	77.79%	57.78%	74.94%	100.32%	79.20%
Buyback Yield / Dilution	-0.18%	-0.18%	-0.74%	-0.06%	-0.09%	-0.04%
Total Shareholder Return	6.20%	6.00%	5.02%	5.56%	6.47%	9.69%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.