Ascent Development 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	2,567	2,967	2,226	1,909	2,157	2,622
Market Cap Growth	-12.13%	33.26%	16.63%	-11.51%	-17.72%	-14.67%
Enterprise Value	4,184	4,680	3,922	3,216	2,024	1,187
Last Close Price	27.90	31.93	23.71	20.06	22.44	27.27
PE Ratio	10.04	18.49	12.07	20.70	16.82	-
PS Ratio	4.79	30.24	11.18	3.35	3.51	23.18
PB Ratio	0.78	0.93	0.72	0.68	0.65	1.18
P/TBV Ratio	0.90	1.07	0.87	0.84	0.83	1.18
EV/Sales Ratio	7.81	47.69	19.69	5.64	3.29	10.49
EV/EBITDA Ratio	14.43	-	480.03	51.77	36.75	-
EV/EBIT Ratio	15.82	-	-	78.72	59.94	-
Debt / Equity Ratio	0.56	0.63	0.60	0.67	0.41	0.07
Debt / EBITDA Ratio	17.97	-	217.39	30.08	24.48	-
Net Debt / Equity Ratio	0.35	0.46	0.39	0.45	0.12	-0.32
Net Debt / EBITDA Ratio	11.87	-315.80	149.52	20.59	6.98	25.27
Net Debt / FCF Ratio	10825.94	-4.74	-21.86	-2.07	-1.90	2.55
Asset Turnover	0.09	0.02	0.04	0.12	0.17	0.04
Inventory Turnover	0.15	0.02	0.07	0.25	0.59	-
Quick Ratio	0.34	0.28	0.42	0.44	0.85	5.29
Current Ratio	1.70	1.57	1.78	1.85	1.90	6.75
Return on Equity (ROE)	8.09%	5.16%	6.58%	4.25%	5.57%	-9.66%
Return on Assets (ROA)	0.84%	-0.29%	-0.16%	0.53%	0.58%	-0.72%
Return on Invested Capital (ROIC)	1.66%	-0.51%	-0.30%	0.92%	1.19%	-2.86%
Return on Capital Employed (ROCE)	2.00%	-0.70%	-0.40%	1.20%	1.00%	-1.40%
Earnings Yield	10.00%	5.41%	8.28%	4.83%	5.95%	-9.29%
FCF Yield	0.00%	-10.43%	-2.51%	-32.43%	-9.37%	-10.67%
Dividend Yield	1.08%	0.94%	1.26%	1.49%	0.89%	-
Payout Ratio	10.76%	17.20%	14.97%	19.96%	36.80%	-
Buyback Yield / Dilution	0.02%	0.03%	-0.07%	0.03%	-0.03%	-
Total Shareholder Return	1.10%	0.97%	1.20%	1.53%	0.86%	-

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