Acelon Chemicals & Fiber 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 26, 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	1,901	1,578	1,295	1,495	1,345	1,695
Market Cap Growth	27.61%	21.89%	-13.38%	11.16%	-20.66%	-21.80%
Enterprise Value	2,931	2,788	2,688	2,864	2,872	2,624
Last Close Price	17.10	14.20	11.65	13.45	12.10	14.08
PE Ratio	-	-	80.72	-	-	9.53
Forward PE	-	9.54	9.54	9.54	9.54	9.54
PS Ratio	0.73	0.61	0.44	0.61	0.48	0.48
PB Ratio	1.16	0.96	0.87	1.04	0.84	0.97
P/TBV Ratio	1.23	1.02	0.89	1.04	0.84	0.97
P/FCF Ratio	12.25	10.17	21.97	-	-	38.01
P/OCF Ratio	6.83	5.67	5.91	16.03	67.93	10.13
EV/Sales Ratio	1.13	1.07	0.91	1.17	1.03	0.74
EV/EBITDA Ratio	23.64	22.10	13.21	60.00	38.66	6.19
EV/EBIT Ratio	-	-	1248.89	-	-	11.04
EV/FCF Ratio	18.89	17.96	45.59	-	-	58.84
Debt / Equity Ratio	0.96	0.96	1.01	1.08	0.92	0.72
Debt / EBITDA Ratio	12.45	12.45	7.15	29.31	18.12	2.88
Debt / FCF Ratio	10.12	10.12	25.54	-	-	28.35
Net Debt / Equity Ratio	0.57	0.57	0.88	0.95	0.78	0.51
Net Debt / EBITDA Ratio	7.45	7.45	6.43	28.73	16.65	2.12
Net Debt / FCF Ratio	6.05	6.05	22.17	-10.79	-5.93	20.18
Asset Turnover	0.73	0.73	0.85	0.71	0.78	1.00
Inventory Turnover	4.39	4.39	3.93	3.22	3.54	5.04
Quick Ratio	2.21	2.21	0.86	0.73	0.71	0.80
Current Ratio	3.49	3.49	1.87	1.78	1.80	1.54
Return on Equity (ROE)	-7.46%	-7.46%	1.19%	-9.96%	-3.98%	10.68%
Return on Assets (ROA)	-1.57%	-1.57%	0.04%	-2.79%	-2.08%	4.18%
Return on Invested Capital (ROIC)	-3.35%	-3.32%	0.08%	-5.47%	-4.34%	8.30%
Return on Capital Employed (ROCE)	-2.80%	-2.80%	0.10%	-5.90%	-4.50%	9.40%
Earnings Yield	-6.26%	-7.54%	1.24%	-10.12%	-4.96%	10.49%
FCF Yield	8.16%	9.83%	4.55%	-8.50%	-15.51%	2.63%
Dividend Yield	-	-	-	-	-	7.10%
Buyback Yield / Dilution	-0.08%	-0.08%	-	-	-	-
Total Shareholder Return	-0.08%	-0.08%	-	-	-	7.10%

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