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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb '26 Feb 10, 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	66,926	32,756	34,288	36,821	50,231	45,332
Market Cap Growth	104.32%	-4.47%	-6.88%	-26.70%	10.81%	37.41%
Enterprise Value	80,860	47,718	49,654	53,767	67,860	59,546
Last Close Price	56.80	26.55	27.08	28.00	35.88	31.18
PE Ratio	38.06	17.86	22.80	14.07	14.15	17.82
Forward PE	29.43	13.97	13.97	13.97	13.97	13.97
PS Ratio	1.60	0.74	0.81	0.75	1.00	1.18
PB Ratio	2.49	1.13	1.36	1.47	2.04	1.95
P/TBV Ratio	2.58	1.17	1.40	1.50	2.10	2.01
P/FCF Ratio	31.93	31.94	10.19	9.69	-	16.85
P/OCF Ratio	12.76	7.10	5.26	5.60	67.01	10.93
EV/Sales Ratio	1.93	1.08	1.17	1.10	1.35	1.55
EV/EBITDA Ratio	18.35	11.17	12.78	10.28	11.15	11.77
EV/EBIT Ratio	37.21	21.99	25.93	16.41	16.57	18.97
EV/FCF Ratio	38.58	46.53	14.76	14.16	-	22.13
Debt / Equity Ratio	0.76	0.72	0.85	0.90	0.88	0.87
Debt / EBITDA Ratio	5.10	4.72	5.35	4.23	3.50	3.91
Debt / FCF Ratio	9.75	20.23	6.36	5.95	-	7.49
Net Debt / Equity Ratio	0.49	0.43	0.55	0.64	0.70	0.60
Net Debt / EBITDA Ratio	3.41	2.90	3.55	3.05	2.83	2.76
Net Debt / FCF Ratio	6.32	12.08	4.10	4.20	-13.28	5.19
Asset Turnover	0.69	0.73	0.72	0.82	0.87	0.70
Inventory Turnover	3.88	4.16	3.77	3.81	4.38	4.02
Quick Ratio	1.32	1.33	1.29	1.42	1.28	1.56
Current Ratio	1.85	1.86	1.82	2.06	1.90	2.10
Return on Equity (ROE)	6.60%	6.91%	5.93%	10.53%	14.55%	11.04%
Return on Assets (ROA)	1.82%	2.24%	2.03%	3.41%	4.38%	3.57%
Return on Invested Capital (ROIC)	3.19%	3.69%	3.27%	5.89%	8.14%	6.72%
Return on Capital Employed (ROCE)	4.20%	4.90%	4.70%	7.70%	10.00%	7.70%
Earnings Yield	2.63%	5.60%	4.39%	7.11%	7.07%	5.61%
FCF Yield	3.13%	3.13%	9.81%	10.32%	-2.59%	5.93%
Dividend Yield	2.11%	4.52%	2.96%	4.29%	4.40%	5.06%
Payout Ratio	80.18%	51.38%	94.03%	71.07%	52.42%	68.27%
Buyback Yield / Dilution	0.11%	-0.05%	3.14%	-3.11%	-0.03%	0.03%
Total Shareholder Return	2.22%	4.47%	6.09%	1.17%	4.38%	5.10%

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