China Steel Structure 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 7, 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	8,560	8,380	10,120	11,060	11,800	11,840
Market Cap Growth	-2.62%	-17.19%	-8.50%	-6.27%	-0.34%	87.42%
Enterprise Value	10,419	10,600	14,605	14,811	17,192	15,856
Last Close Price	42.80	41.90	48.30	51.09	52.90	51.10
PE Ratio	13.26	13.13	18.76	20.65	24.64	23.97
Forward PE	-	12.66	12.66	12.66	12.66	12.66
PS Ratio	0.42	0.40	0.51	0.59	0.61	0.74
PB Ratio	1.47	1.48	1.86	2.05	2.25	2.28
P/TBV Ratio	1.47	1.48	1.87	2.05	2.25	2.29
P/FCF Ratio	7.39	2.92	10.53	-	14.44	13.02
P/OCF Ratio	6.14	2.74	9.20	-	10.88	11.41
EV/Sales Ratio	0.51	0.51	0.74	0.79	0.89	0.99
EV/EBITDA Ratio	11.77	14.38	17.30	22.64	22.34	25.29
EV/EBIT Ratio	15.02	18.04	20.86	28.66	27.36	33.57
EV/FCF Ratio	9.00	3.69	15.19	-	21.03	17.44
Debt / Equity Ratio	0.50	0.42	0.76	0.81	0.83	0.81
Debt / EBITDA Ratio	3.83	3.09	4.73	6.34	5.39	6.36
Debt / FCF Ratio	2.53	0.84	4.29	-	5.32	4.62
Net Debt / Equity Ratio	0.32	0.16	0.63	0.73	0.56	0.66
Net Debt / EBITDA Ratio	2.54	1.26	4.07	6.00	3.83	5.42
Net Debt / FCF Ratio	1.61	0.33	3.57	-15.71	3.60	3.74
Asset Turnover	1.34	1.41	1.35	1.36	1.42	1.12
Inventory Turnover	11.52	12.33	13.55	18.21	20.40	17.73
Quick Ratio	1.02	0.57	0.46	0.33	0.53	0.42
Current Ratio	1.22	1.23	1.19	1.26	1.38	1.27
Return on Equity (ROE)	11.29%	11.50%	9.97%	10.06%	9.18%	9.89%
Return on Assets (ROA)	2.35%	2.47%	3.00%	2.33%	2.88%	2.06%
Return on Invested Capital (ROIC)	7.25%	6.84%	6.38%	4.98%	5.87%	4.60%
Return on Capital Employed (ROCE)	8.70%	9.20%	11.60%	7.90%	9.40%	7.70%
Earnings Yield	7.54%	7.62%	5.33%	4.84%	4.06%	4.17%
FCF Yield	13.53%	34.27%	9.50%	-2.26%	6.93%	7.68%
Dividend Yield	5.61%	5.73%	4.14%	3.72%	3.21%	3.91%
Payout Ratio	61.96%	62.66%	70.44%	63.49%	83.52%	113.35%
Buyback Yield / Dilution	0.27%	-0.10%	-0.03%	-0.04%	-0.67%	-2.54%
Total Shareholder Return	5.88%	5.63%	4.11%	3.68%	2.55%	1.37%

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