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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 1, 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	20,154	20,600	19,639	19,995	14,510	14,118
Market Cap Growth	-2.17%	4.90%	-1.78%	37.80%	2.78%	-6.90%
Enterprise Value	19,521	19,625	18,453	19,505	15,817	14,245
Last Close Price	29.35	30.00	26.96	26.07	18.01	16.74
PE Ratio	11.51	11.73	13.25	9.49	7.11	12.98
Forward PE	-	10.04	10.04	10.04	10.04	10.04
PS Ratio	2.54	2.60	2.47	2.56	2.06	2.32
PB Ratio	0.81	0.83	0.80	0.88	0.67	0.73
P/TBV Ratio	0.84	0.86	0.83	0.92	0.69	0.73
P/FCF Ratio	17.89	18.29	11.35	14.77	20.94	11.98
P/OCF Ratio	15.56	15.91	10.28	12.91	14.32	10.21
EV/Sales Ratio	2.46	2.48	2.32	2.50	2.24	2.34
EV/EBITDA Ratio	9.90	14.10	15.10	17.65	16.38	17.26
EV/EBIT Ratio	11.21	16.11	17.45	20.02	18.81	20.06
EV/FCF Ratio	17.33	17.42	10.67	14.41	22.83	12.09
Debt / Equity Ratio	0.15	0.15	0.10	0.12	0.17	0.17
Debt / EBITDA Ratio	2.55	2.55	1.92	2.34	3.50	3.72
Debt / FCF Ratio	3.28	3.28	1.42	2.00	5.14	2.79
Net Debt / Equity Ratio	-0.06	-0.06	-0.10	-0.07	0.02	0.02
Net Debt / EBITDA Ratio	-1.03	-1.03	-1.93	-1.40	0.34	0.35
Net Debt / FCF Ratio	-1.27	-1.27	-1.37	-1.14	0.47	0.24
Asset Turnover	0.26	0.26	0.28	0.28	0.27	0.25
Inventory Turnover	14.35	14.35	16.57	16.00	16.45	17.02
Quick Ratio	1.53	1.53	1.78	1.58	1.10	1.10
Current Ratio	1.64	1.64	1.89	1.68	1.19	1.18
Return on Equity (ROE)	7.29%	7.29%	6.49%	10.62%	10.67%	5.84%
Return on Assets (ROA)	2.51%	2.51%	2.29%	2.17%	1.99%	1.80%
Return on Invested Capital (ROIC)	4.69%	4.70%	4.14%	4.12%	3.71%	3.28%
Return on Capital Employed (ROCE)	4.60%	4.60%	4.10%	4.00%	3.60%	3.40%
Earnings Yield	8.72%	8.53%	7.55%	10.54%	14.07%	7.71%
FCF Yield	5.59%	5.47%	8.81%	6.77%	4.78%	8.35%
Dividend Yield	6.30%	6.17%	6.31%	6.77%	7.93%	5.69%
Payout Ratio	66.46%	66.46%	81.75%	46.52%	32.02%	66.08%
Buyback Yield / Dilution	-0.14%	-0.14%	-0.06%	-0.00%	-0.08%	0.02%
Total Shareholder Return	6.11%	6.03%	6.25%	6.77%	7.85%	5.70%

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