China Steel 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	May '26 May 14, 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	278,924	289,593	299,651	412,942	459,358	544,910
Market Cap Growth	-10.78%	-3.36%	-27.43%	-10.11%	-15.70%	42.84%
Enterprise Value	538,776	553,322	571,603	673,955	716,577	750,999
Last Close Price	18.30	19.00	19.33	26.15	27.88	29.80
PE Ratio	-	-	155.68	253.63	25.91	8.80
Forward PE	49.46	-	40.09	45.77	90.72	8.71
PS Ratio	0.89	0.91	0.83	1.14	1.02	1.16
PB Ratio	0.84	0.88	0.88	1.21	1.29	1.41
P/TBV Ratio	0.96	1.00	1.00	1.36	1.44	1.57
P/FCF Ratio	12.35	16.89	-	377.40	-	10.85
P/OCF Ratio	5.69	5.87	7.09	10.67	18.87	7.64
PEG Ratio	-	4.58	4.58	4.58	4.58	4.58
EV/Sales Ratio	1.72	1.75	1.59	1.86	1.59	1.60
EV/EBITDA Ratio	19.98	20.10	17.29	19.65	13.97	6.55
EV/EBIT Ratio	-	-	275.35	192.62	39.17	9.03
EV/FCF Ratio	23.85	32.28	-	615.95	-	14.95
Debt / Equity Ratio	0.82	0.82	0.80	0.77	0.69	0.48
Debt / EBITDA Ratio	10.18	9.41	7.93	7.33	4.67	1.61
Debt / FCF Ratio	11.98	15.83	-	239.62	-	3.71
Net Debt / Equity Ratio	0.67	0.68	0.67	0.66	0.58	0.39
Net Debt / EBITDA Ratio	8.76	8.15	6.96	6.56	4.01	1.32
Net Debt / FCF Ratio	9.80	13.09	-477.09	205.50	-27.32	3.02
Asset Turnover	0.46	0.46	0.53	0.53	0.66	0.71
Inventory Turnover	3.01	3.08	3.03	2.75	3.20	3.59
Quick Ratio	0.48	0.56	0.48	0.36	0.38	0.41
Current Ratio	1.18	1.38	1.31	1.18	1.27	1.30
Return on Equity (ROE)	-1.83%	-1.04%	1.13%	1.01%	4.84%	19.41%
Return on Assets (ROA)	-0.53%	-0.35%	0.19%	0.32%	1.67%	7.85%
Return on Invested Capital (ROIC)	-1.06%	-0.69%	0.31%	0.48%	2.57%	12.76%
Return on Capital Employed (ROCE)	-1.10%	-0.70%	0.40%	0.70%	3.50%	15.80%
Earnings Yield	-2.53%	-1.50%	0.66%	0.41%	3.87%	11.39%
FCF Yield	8.10%	5.92%	-0.16%	0.27%	-1.64%	9.22%
Dividend Yield	0.82%	0.79%	1.71%	1.34%	3.59%	10.40%
Payout Ratio	-	-	278.30%	937.10%	274.82%	7.70%
Buyback Yield / Dilution	0.05%	0.06%	0.99%	0.46%	0.67%	-1.02%
Total Shareholder Return	0.86%	0.84%	2.70%	1.79%	4.26%	9.39%

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