Chia Hsin 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	Mar '26 Mar 5, 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	9,091	11,226	12,551	11,240	13,404	12,249
Market Cap Growth	-19.73%	-10.56%	11.67%	-16.14%	9.43%	-14.95%
Enterprise Value	12,873	13,332	14,791	13,792	14,185	15,373
Last Close Price	13.80	16.36	17.84	15.75	18.10	15.57
PE Ratio	32.45	35.13	154.80	-	20.38	6.94
Forward PE	-	20.48	20.48	20.48	20.48	20.48
PS Ratio	3.01	3.76	4.31	4.99	6.04	5.95
PB Ratio	0.48	0.52	0.56	0.51	0.52	0.49
P/TBV Ratio	0.50	0.54	0.58	0.53	0.54	0.51
P/FCF Ratio	23.95	31.26	-	-	-	-
P/OCF Ratio	16.35	27.33	-	-	-	23.08
EV/Sales Ratio	4.27	4.47	5.08	6.12	6.39	7.47
EV/EBITDA Ratio	20.24	81.05	76.03	-	-	-
EV/FCF Ratio	33.91	37.12	-	-	-	-
Debt / Equity Ratio	0.63	0.50	0.51	0.54	0.45	0.51
Debt / EBITDA Ratio	33.10	36.89	37.35	118.91	-	-
Debt / FCF Ratio	31.33	30.19	-	-	-	-
Net Debt / Equity Ratio	0.17	0.08	0.07	0.09	0.04	0.06
Net Debt / EBITDA Ratio	16.81	9.83	8.28	-76.38	-6.90	-5.19
Net Debt / FCF Ratio	8.40	4.50	-12.72	-4.64	-3.10	-7.26
Asset Turnover	0.09	0.08	0.08	0.06	0.06	0.05
Inventory Turnover	15.20	18.64	18.26	18.29	33.58	34.82
Quick Ratio	2.55	3.27	3.13	2.95	3.93	3.79
Current Ratio	2.64	3.37	3.20	3.03	4.00	3.85
Return on Equity (ROE)	1.39%	1.53%	0.43%	-0.73%	2.94%	7.54%
Return on Assets (ROA)	-0.20%	-0.27%	-0.25%	-0.64%	-0.81%	-1.18%
Return on Invested Capital (ROIC)	-0.50%	-0.56%	-0.61%	-1.55%	-1.79%	-2.50%
Return on Capital Employed (ROCE)	-0.40%	-0.50%	-0.40%	-1.20%	-1.40%	-2.00%
Earnings Yield	3.09%	2.85%	0.65%	-1.61%	4.91%	14.41%
FCF Yield	4.18%	3.20%	-1.01%	-3.85%	-2.27%	-1.80%
Dividend Yield	4.04%	3.37%	2.80%	1.87%	3.52%	8.82%
Payout Ratio	132.40%	105.69%	245.05%	-	140.54%	37.44%
Buyback Yield / Dilution	-0.06%	-0.14%	-0.01%	-0.14%	-0.16%	0.09%
Total Shareholder Return	3.99%	3.23%	2.80%	1.73%	3.36%	8.91%

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