China Man-Made 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	Jul '26 Jul 8, 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	18,935	9,193	9,888	10,962	11,552	13,618
Market Cap Growth	129.85%	-7.03%	-9.79%	-5.11%	-15.17%	-5.75%
Enterprise Value	122,728	96,966	106,213	94,498	60,651	60,058
Last Close Price	14.20	6.86	7.37	8.17	8.61	10.15
PE Ratio	59.27	77.37	359.30	-	-	2389.53
PS Ratio	0.43	0.21	0.22	0.29	0.34	0.42
PB Ratio	0.20	0.10	0.12	0.14	0.15	0.19
P/TBV Ratio	0.87	0.43	0.47	0.53	0.53	0.59
P/FCF Ratio	-	9.67	0.46	0.48	-	-
P/OCF Ratio	-	2.73	0.43	0.43	8.13	-
EV/Sales Ratio	2.79	2.22	2.35	2.49	1.78	1.84
EV/EBITDA Ratio	5.21	4.23	4.35	5.78	5.95	7.13
EV/EBIT Ratio	5.45	4.39	4.51	6.12	6.53	7.99
EV/FCF Ratio	-	102.04	4.95	4.09	-	-
Debt / Equity Ratio	0.86	0.79	1.02	0.89	0.76	0.73
Debt / EBITDA Ratio	3.39	3.14	3.48	4.26	5.51	5.99
Debt / FCF Ratio	-	76.62	4.00	3.06	-	-
Net Debt / Equity Ratio	0.35	0.27	0.51	0.24	0.10	0.02
Net Debt / EBITDA Ratio	1.38	1.07	1.74	1.18	0.75	0.16
Net Debt / FCF Ratio	-1.36	25.82	1.98	0.84	-4.74	-0.32
Asset Turnover	0.04	0.04	0.05	0.04	0.04	0.04
Inventory Turnover	9.32	8.83	7.71	7.30	8.31	10.78
Quick Ratio	0.08	0.08	0.08	0.10	0.09	0.10
Current Ratio	0.87	0.86	0.84	0.86	0.88	0.86
Return on Equity (ROE)	8.14%	7.83%	7.70%	4.68%	3.81%	5.57%
Return on Assets (ROA)	1.36%	1.36%	1.55%	1.11%	0.71%	0.60%
Return on Invested Capital (ROIC)	14.87%	14.40%	16.60%	12.19%	8.13%	8.66%
Return on Capital Employed (ROCE)	17.50%	17.60%	20.80%	14.20%	8.90%	7.80%
Earnings Yield	1.72%	1.29%	0.28%	-14.48%	-11.71%	0.04%
FCF Yield	-125.39%	10.34%	216.92%	210.61%	-13.96%	-29.86%
Payout Ratio	-	-	-	-	-	2263.66%
Buyback Yield / Dilution	0.19%	0.07%	-0.01%	-	0.02%	0.09%
Total Shareholder Return	0.19%	0.07%	-0.01%	-	0.02%	0.09%