UPC Technology 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	13,831	11,842	20,139	17,899	28,234	24,813
Market Cap Growth	19.21%	-41.20%	12.51%	-36.60%	13.79%	67.78%
Enterprise Value	31,688	28,638	36,452	31,976	40,700	34,527
Last Close Price	10.55	8.74	14.69	12.96	19.55	16.58
PE Ratio	-	-	-	-	13.15	11.63
Forward PE	-	15.11	15.11	15.11	15.11	15.11
PS Ratio	0.22	0.16	0.28	0.25	0.35	0.48
PB Ratio	0.47	0.40	0.67	0.69	0.94	0.99
P/TBV Ratio	0.47	0.40	0.67	0.69	0.95	1.00
P/FCF Ratio	-	14.31	-	-	-	9.75
P/OCF Ratio	27.52	5.99	-	26.59	-	7.20
EV/Sales Ratio	0.51	0.39	0.50	0.44	0.50	0.67
EV/EBITDA Ratio	48.47	-	22.89	-	9.82	8.74
EV/EBIT Ratio	-	-	-	-	16.63	15.19
EV/FCF Ratio	-97.21	34.61	-	-	-	13.56
Debt / Equity Ratio	0.73	0.77	0.71	0.76	0.60	0.57
Debt / EBITDA Ratio	33.26	-	12.95	-	4.25	3.57
Debt / FCF Ratio	-	27.30	-	-	-	5.61
Net Debt / Equity Ratio	0.60	0.56	0.56	0.56	0.41	0.38
Net Debt / EBITDA Ratio	29.63	-17.73	10.50	-22.51	2.97	2.40
Net Debt / FCF Ratio	-54.78	19.99	-8.58	-11.24	-5.97	3.72
Asset Turnover	1.11	1.30	1.38	1.40	1.67	1.16
Inventory Turnover	6.42	7.39	6.75	6.96	8.79	6.58
Quick Ratio	0.97	1.16	1.17	0.66	1.32	1.62
Current Ratio	2.22	2.10	2.52	1.40	2.58	2.83
Return on Equity (ROE)	-3.59%	-8.01%	-1.01%	-4.42%	7.83%	9.38%
Return on Assets (ROA)	-1.23%	-2.97%	-0.23%	-2.84%	3.12%	3.18%
Return on Invested Capital (ROIC)	-2.47%	-5.77%	-0.45%	-5.73%	4.96%	5.38%
Return on Capital Employed (ROCE)	-2.30%	-5.70%	-0.40%	-6.50%	5.40%	5.90%
Earnings Yield	-7.58%	-20.13%	-1.40%	-6.91%	7.61%	8.60%
FCF Yield	-2.36%	6.99%	-9.67%	-7.24%	-7.31%	10.26%
Dividend Yield	1.42%	1.72%	1.36%	1.54%	5.11%	6.03%
Payout Ratio	-	-	-	-	60.18%	12.48%
Buyback Yield / Dilution	-0.17%	-0.59%	-0.56%	0.84%	-0.30%	0.48%
Total Shareholder Return	1.25%	1.12%	0.80%	2.38%	4.81%	6.51%

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