Universal 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	Feb '26 Feb 10, 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	20,257	19,639	19,995	14,510	14,118	15,164
Market Cap Growth	6.50%	-1.78%	37.80%	2.78%	-6.90%	18.37%
Enterprise Value	19,282	18,453	19,505	15,817	14,245	15,812
Last Close Price	29.50	26.96	26.07	18.01	16.74	17.10
PE Ratio	12.66	13.25	9.49	7.11	12.98	12.16
Forward PE	-	10.04	10.04	10.04	10.04	10.04
PS Ratio	2.58	2.47	2.56	2.06	2.32	2.80
PB Ratio	0.84	0.80	0.88	0.67	0.73	0.81
P/TBV Ratio	0.87	0.83	0.92	0.69	0.73	0.81
P/FCF Ratio	15.90	11.35	14.77	20.94	11.98	17.94
P/OCF Ratio	14.24	10.28	12.91	14.32	10.21	14.95
EV/Sales Ratio	2.45	2.32	2.50	2.24	2.34	2.91
EV/EBITDA Ratio	10.67	15.10	17.65	16.38	17.26	27.33
EV/EBIT Ratio	12.20	17.45	20.02	18.81	20.06	32.07
EV/FCF Ratio	15.14	10.67	14.41	22.83	12.09	18.70
Debt / Equity Ratio	0.13	0.10	0.12	0.17	0.17	0.16
Debt / EBITDA Ratio	2.41	1.92	2.34	3.50	3.72	4.79
Debt / FCF Ratio	2.48	1.42	2.00	5.14	2.79	3.57
Net Debt / Equity Ratio	-0.07	-0.10	-0.07	0.02	0.02	0.02
Net Debt / EBITDA Ratio	-1.40	-1.93	-1.40	0.34	0.35	0.67
Net Debt / FCF Ratio	-1.38	-1.37	-1.14	0.47	0.24	0.46
Asset Turnover	0.27	0.28	0.28	0.27	0.25	0.23
Inventory Turnover	13.56	16.57	16.00	16.45	17.02	16.51
Quick Ratio	1.77	1.78	1.58	1.10	1.10	1.07
Current Ratio	1.92	1.89	1.68	1.19	1.18	1.16
Return on Equity (ROE)	6.93%	6.49%	10.62%	10.67%	5.84%	6.83%
Return on Assets (ROA)	2.31%	2.29%	2.17%	1.99%	1.80%	1.30%
Return on Invested Capital (ROIC)	4.47%	4.14%	4.12%	3.71%	3.28%	2.54%
Return on Capital Employed (ROCE)	4.20%	4.10%	4.00%	3.60%	3.40%	2.40%
Earnings Yield	7.97%	7.55%	10.54%	14.07%	7.71%	8.22%
FCF Yield	6.29%	8.81%	6.77%	4.78%	8.35%	5.58%
Dividend Yield	5.76%	6.31%	6.77%	7.93%	5.69%	6.12%
Payout Ratio	72.35%	81.75%	46.52%	32.02%	66.08%	52.40%
Buyback Yield / Dilution	-0.20%	-0.06%	-0.00%	-0.08%	0.02%	0.00%
Total Shareholder Return	5.56%	6.25%	6.77%	7.85%	5.70%	6.12%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.