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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 26, 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	9,058	9,190	11,226	12,551	11,240	13,404
Market Cap Growth	-16.36%	-18.14%	-10.56%	11.67%	-16.14%	9.43%
Enterprise Value	12,451	12,972	13,332	14,791	13,792	14,185
Last Close Price	13.75	13.95	16.36	17.84	15.75	18.10
PE Ratio	16.37	16.52	35.13	154.80	-	20.38
Forward PE	-	20.48	20.48	20.48	20.48	20.48
PS Ratio	3.00	3.05	3.76	4.31	4.99	6.04
PB Ratio	0.48	0.49	0.52	0.56	0.51	0.52
P/TBV Ratio	0.50	0.51	0.54	0.58	0.53	0.54
P/FCF Ratio	83.75	84.97	31.27	-	-	-
P/OCF Ratio	32.22	32.69	27.34	-	-	-
EV/Sales Ratio	4.13	4.30	4.47	5.08	6.12	6.39
EV/EBITDA Ratio	14.79	59.83	81.05	76.03	-	-
EV/FCF Ratio	115.12	119.94	37.14	-	-	-
Debt / Equity Ratio	0.61	0.61	0.50	0.51	0.54	0.45
Debt / EBITDA Ratio	29.94	29.94	36.89	37.35	118.91	-
Debt / FCF Ratio	105.75	105.75	30.21	-	-	-
Net Debt / Equity Ratio	0.15	0.15	0.08	0.07	0.09	0.04
Net Debt / EBITDA Ratio	12.94	12.94	9.83	8.28	-76.38	-6.90
Net Debt / FCF Ratio	25.94	25.94	4.50	-12.72	-4.64	-3.10
Asset Turnover	0.09	0.09	0.08	0.08	0.06	0.06
Inventory Turnover	13.31	13.31	18.64	18.26	18.29	33.58
Quick Ratio	2.50	2.50	3.27	3.13	2.95	3.93
Current Ratio	2.59	2.59	3.37	3.20	3.03	4.00
Return on Equity (ROE)	2.81%	2.81%	1.53%	0.43%	-0.73%	2.94%
Return on Assets (ROA)	-0.15%	-0.15%	-0.27%	-0.25%	-0.64%	-0.81%
Return on Invested Capital (ROIC)	-0.37%	-0.36%	-0.56%	-0.61%	-1.55%	-1.79%
Return on Capital Employed (ROCE)	-0.30%	-0.30%	-0.50%	-0.40%	-1.20%	-1.40%
Earnings Yield	6.14%	6.05%	2.85%	0.65%	-1.61%	4.91%
FCF Yield	1.19%	1.18%	3.20%	-1.01%	-3.85%	-2.27%
Dividend Yield	4.00%	-	3.36%	2.80%	1.87%	3.52%
Payout Ratio	66.91%	66.91%	105.69%	245.05%	-	140.54%
Buyback Yield / Dilution	-0.02%	-0.02%	-0.14%	-0.01%	-0.14%	-0.16%
Total Shareholder Return	3.98%	-0.02%	3.23%	2.80%	1.73%	3.36%

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