Universal Incorporation 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	Mar '26 Mar 5, 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	2,379	2,465	3,360	2,315	3,880	7,718
Market Cap Growth	-19.94%	-26.65%	45.12%	-40.33%	-49.72%	435.50%
Enterprise Value	967	997	1,860	896	2,334	5,557
Last Close Price	27.90	28.61	38.27	25.79	40.09	69.01
PE Ratio	-	-	189.25	139.65	13.94	3.91
PS Ratio	7.92	7.77	8.28	4.18	3.26	1.90
PB Ratio	0.90	0.89	1.18	0.80	1.27	2.02
P/TBV Ratio	0.92	0.92	1.21	0.83	1.32	2.07
P/FCF Ratio	-	90.19	34.88	37.42	-	3.63
P/OCF Ratio	-	48.97	26.96	29.71	-	3.18
EV/Sales Ratio	3.22	3.14	4.59	1.62	1.96	1.37
EV/EBITDA Ratio	-	-	160.08	15.92	5.39	2.15
EV/EBIT Ratio	-	-	-	-	6.31	2.20
EV/FCF Ratio	-29.95	36.47	19.31	14.47	-	2.61
Debt / Equity Ratio	0	0	0	0.01	0	0
Debt / EBITDA Ratio	-	-	0.02	0.28	0.00	0.00
Debt / FCF Ratio	-	0.01	0.00	0.26	-	0
Net Debt / Equity Ratio	-0.56	-0.57	-0.55	-0.53	-0.53	-0.72
Net Debt / EBITDA Ratio	49.15	77.65	-136.07	-27.10	-3.76	-1.06
Net Debt / FCF Ratio	46.03	-57.88	-16.42	-24.64	16.70	-1.29
Asset Turnover	0.11	0.11	0.14	0.18	0.30	1.25
Inventory Turnover	4.26	4.25	3.81	3.46	4.10	8.06
Quick Ratio	39.58	38.20	29.02	23.64	16.39	4.23
Current Ratio	41.93	40.01	30.68	25.48	18.02	4.51
Return on Equity (ROE)	-4.05%	-2.38%	0.44%	0.46%	8.07%	72.03%
Return on Assets (ROA)	-1.97%	-1.71%	-1.01%	-0.10%	5.89%	48.48%
Return on Invested Capital (ROIC)	-7.66%	-6.51%	-2.26%	-0.24%	21.05%	180.93%
Return on Capital Employed (ROCE)	-3.30%	-2.80%	-1.70%	-0.20%	11.90%	64.60%
Earnings Yield	-4.02%	-2.09%	0.53%	0.72%	7.17%	25.59%
FCF Yield	-1.36%	1.11%	2.87%	2.67%	-2.51%	27.58%
Dividend Yield	1.08%	1.05%	1.57%	1.94%	4.99%	17.39%
Payout Ratio	-	-	240.16%	1028.72%	367.62%	1.29%
Buyback Yield / Dilution	0.52%	0.02%	0.04%	0.54%	0.44%	-1.01%
Total Shareholder Return	1.61%	1.07%	1.61%	2.48%	5.43%	16.38%

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