Eternal Materials 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	72,699	48,191	32,756	34,288	36,821	50,231
Market Cap Growth	113.49%	47.12%	-4.47%	-6.88%	-26.70%	10.81%
Enterprise Value	87,600	62,222	47,718	49,654	53,767	67,860
Last Close Price	61.70	40.90	26.55	27.08	28.00	35.88
PE Ratio	43.76	29.11	17.86	22.80	14.07	14.15
Forward PE	30.85	13.97	13.97	13.97	13.97	13.97
PS Ratio	1.79	1.19	0.74	0.81	0.75	1.00
PB Ratio	2.58	1.71	1.13	1.36	1.47	2.04
P/TBV Ratio	2.65	1.75	1.17	1.40	1.50	2.10
P/FCF Ratio	62.95	41.73	31.94	10.19	9.69	-
P/OCF Ratio	17.04	11.30	7.10	5.26	5.60	67.01
EV/Sales Ratio	2.15	1.53	1.08	1.17	1.10	1.35
EV/EBITDA Ratio	20.01	15.68	11.17	12.78	10.28	11.15
EV/EBIT Ratio	41.69	36.78	21.99	25.93	16.41	16.57
EV/FCF Ratio	75.85	53.88	46.53	14.76	14.16	-
Debt / Equity Ratio	0.72	0.72	0.72	0.85	0.90	0.88
Debt / EBITDA Ratio	5.14	5.14	4.72	5.35	4.23	3.50
Debt / FCF Ratio	17.66	17.66	20.23	6.36	5.95	-
Net Debt / Equity Ratio	0.51	0.51	0.43	0.55	0.64	0.70
Net Debt / EBITDA Ratio	3.62	3.62	2.90	3.55	3.05	2.83
Net Debt / FCF Ratio	12.43	12.43	12.08	4.10	4.20	-13.28
Asset Turnover	0.66	0.66	0.73	0.72	0.82	0.87
Inventory Turnover	3.87	3.87	4.16	3.77	3.81	4.38
Quick Ratio	1.23	1.23	1.33	1.29	1.42	1.28
Current Ratio	1.80	1.80	1.86	1.82	2.06	1.90
Return on Equity (ROE)	5.99%	5.99%	6.91%	5.93%	10.53%	14.55%
Return on Assets (ROA)	1.73%	1.73%	2.24%	2.03%	3.41%	4.38%
Return on Invested Capital (ROIC)	2.94%	2.89%	3.69%	3.27%	5.89%	8.14%
Return on Capital Employed (ROCE)	3.90%	3.90%	4.90%	4.70%	7.70%	10.00%
Earnings Yield	2.28%	3.44%	5.60%	4.39%	7.11%	7.07%
FCF Yield	1.59%	2.40%	3.13%	9.81%	10.32%	-2.59%
Dividend Yield	1.95%	-	4.52%	2.96%	4.29%	4.40%
Payout Ratio	85.40%	85.40%	51.38%	94.03%	71.07%	52.42%
Buyback Yield / Dilution	0.69%	0.69%	-0.05%	3.14%	-3.11%	-0.03%
Total Shareholder Return	2.64%	0.69%	4.47%	6.09%	1.17%	4.38%

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