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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 12, 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	16,453	13,110	11,842	20,139	17,899	28,234
Market Cap Growth	33.69%	10.71%	-41.20%	12.51%	-36.60%	13.79%
Enterprise Value	32,687	30,967	28,638	36,452	31,976	40,700
Last Close Price	12.55	10.00	8.74	14.69	12.96	19.55
PE Ratio	-	-	-	-	-	13.15
Forward PE	-	15.11	15.11	15.11	15.11	15.11
PS Ratio	0.28	0.22	0.16	0.28	0.25	0.35
PB Ratio	0.56	0.45	0.40	0.67	0.69	0.94
P/TBV Ratio	0.56	0.45	0.40	0.67	0.69	0.95
P/FCF Ratio	25.58	20.38	14.31	-	-	-
P/OCF Ratio	10.10	8.05	5.99	-	26.59	-
EV/Sales Ratio	0.56	0.53	0.39	0.50	0.44	0.50
EV/EBITDA Ratio	74.35	70.47	-	22.89	-	9.82
EV/EBIT Ratio	-	-	-	-	-	16.63
EV/FCF Ratio	50.82	48.15	34.61	-	-	-
Debt / Equity Ratio	0.70	0.70	0.77	0.71	0.76	0.60
Debt / EBITDA Ratio	46.68	46.68	-	12.95	-	4.25
Debt / FCF Ratio	31.89	31.89	27.30	-	-	-
Net Debt / Equity Ratio	0.55	0.55	0.56	0.56	0.56	0.41
Net Debt / EBITDA Ratio	36.94	36.94	-17.73	10.50	-22.51	2.97
Net Debt / FCF Ratio	25.24	25.24	19.99	-8.58	-11.24	-5.97
Asset Turnover	1.06	1.06	1.30	1.38	1.40	1.67
Inventory Turnover	7.27	7.27	7.39	6.75	6.96	8.79
Quick Ratio	1.23	1.23	1.16	1.17	0.66	1.32
Current Ratio	2.40	2.40	2.10	2.52	1.40	2.58
Return on Equity (ROE)	-5.27%	-5.27%	-8.01%	-1.01%	-4.42%	7.83%
Return on Assets (ROA)	-1.65%	-1.65%	-2.97%	-0.23%	-2.84%	3.12%
Return on Invested Capital (ROIC)	-3.13%	-3.18%	-5.77%	-0.45%	-5.73%	4.96%
Return on Capital Employed (ROCE)	-3.10%	-3.10%	-5.70%	-0.40%	-6.50%	5.40%
Earnings Yield	-9.44%	-11.85%	-20.13%	-1.40%	-6.91%	7.61%
FCF Yield	3.91%	4.91%	6.99%	-9.67%	-7.24%	-7.31%
Dividend Yield	1.20%	-	1.72%	1.36%	1.54%	5.11%
Payout Ratio	-	-	-	-	-	60.18%
Buyback Yield / Dilution	0.03%	0.03%	-0.59%	-0.56%	0.84%	-0.30%
Total Shareholder Return	1.24%	0.03%	1.12%	0.80%	2.38%	4.81%

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