Lotus Pharmaceutical 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 25, 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	54,796	74,423	71,524	71,935	64,462	25,569
Market Cap Growth	-24.77%	4.05%	-0.57%	11.59%	152.11%	30.27%
Enterprise Value	94,532	81,170	80,276	81,666	71,660	30,851
Last Close Price	208.50	283.00	262.47	260.17	232.56	90.84
PE Ratio	11.56	15.77	14.12	17.52	21.34	18.22
Forward PE	12.39	11.05	12.05	15.36	18.39	15.41
PS Ratio	2.67	3.63	3.85	4.24	4.41	2.02
PB Ratio	2.30	3.13	3.38	4.15	4.65	2.31
P/TBV Ratio	-	-	7.26	11.65	28.14	10.18
P/FCF Ratio	8.89	12.08	12.33	59.77	20.52	-
P/OCF Ratio	7.32	9.95	11.62	44.56	17.33	213.68
EV/Sales Ratio	4.61	3.96	4.32	4.82	4.90	2.44
EV/EBITDA Ratio	12.22	10.67	10.95	13.23	14.07	9.63
EV/EBIT Ratio	15.23	13.08	12.99	16.07	16.86	12.20
EV/FCF Ratio	15.34	13.17	13.84	67.85	22.81	-
Debt / Equity Ratio	2.00	2.00	0.65	0.67	0.64	0.63
Debt / EBITDA Ratio	6.14	6.14	1.83	1.84	1.72	2.12
Debt / FCF Ratio	7.70	7.70	2.36	9.63	2.84	-
Net Debt / Equity Ratio	1.67	1.67	0.36	0.57	0.50	0.48
Net Debt / EBITDA Ratio	5.22	5.22	1.04	1.59	1.36	1.67
Net Debt / FCF Ratio	6.45	6.45	1.32	8.15	2.21	-11.78
Asset Turnover	0.28	0.28	0.51	0.54	0.58	0.62
Inventory Turnover	1.28	1.28	2.01	2.13	2.13	2.65
Quick Ratio	0.92	0.92	1.63	1.85	1.17	1.16
Current Ratio	1.57	1.57	2.15	2.80	1.81	1.93
Return on Equity (ROE)	21.00%	21.00%	26.30%	26.32%	24.23%	14.16%
Return on Assets (ROA)	5.30%	5.30%	10.57%	10.16%	10.47%	7.71%
Return on Invested Capital (ROIC)	11.09%	11.10%	17.59%	17.05%	17.51%	12.44%
Return on Capital Employed (ROCE)	7.00%	7.00%	19.50%	17.90%	18.00%	15.00%
Earnings Yield	8.61%	6.34%	7.08%	5.71%	4.69%	5.49%
FCF Yield	11.25%	8.28%	8.11%	1.67%	4.88%	-1.77%
Dividend Yield	1.21%	0.91%	2.18%	1.79%	1.49%	2.13%
Payout Ratio	32.20%	32.20%	24.32%	22.07%	16.75%	6.56%
Buyback Yield / Dilution	0.67%	0.67%	-0.53%	-0.13%	-1.95%	-5.43%
Total Shareholder Return	1.93%	1.57%	1.66%	1.66%	-0.46%	-3.30%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.