Hsin Kuang Steel Company 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	Apr '26 Apr 23, 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	12,477	12,204	14,837	18,530	13,777	18,691
Market Cap Growth	-22.22%	-17.75%	-19.93%	34.50%	-26.29%	54.23%
Enterprise Value	22,325	22,373	25,278	29,901	24,916	27,398
Last Close Price	38.85	38.00	43.43	51.71	37.62	45.84
PE Ratio	11.84	11.53	10.27	11.20	35.01	6.87
Forward PE	-	9.79	11.27	12.87	27.33	6.87
PS Ratio	0.74	0.73	1.02	1.15	0.80	1.33
PB Ratio	1.00	0.98	1.20	1.54	1.37	1.61
P/TBV Ratio	1.07	1.05	1.28	1.64	1.47	1.72
P/FCF Ratio	4.88	4.77	211.25	-	14.02	-
P/OCF Ratio	4.61	4.51	11.45	52.96	10.30	36.24
EV/Sales Ratio	1.33	1.33	1.73	1.86	1.45	1.94
EV/EBITDA Ratio	18.42	18.99	30.21	27.49	26.18	9.81
EV/EBIT Ratio	23.82	24.71	42.66	34.84	32.58	10.39
EV/FCF Ratio	8.73	8.74	359.91	-	25.35	-
Debt / Equity Ratio	1.16	1.16	1.24	1.12	1.26	1.02
Debt / EBITDA Ratio	12.18	12.18	18.18	12.44	13.27	4.24
Debt / FCF Ratio	5.62	5.62	217.12	-	12.87	-
Net Debt / Equity Ratio	0.73	0.73	0.86	0.80	0.99	0.76
Net Debt / EBITDA Ratio	7.75	7.75	12.62	8.86	10.48	3.14
Net Debt / FCF Ratio	3.57	3.57	150.41	-112.89	10.14	-38.46
Asset Turnover	0.58	0.58	0.50	0.61	0.68	0.62
Inventory Turnover	2.58	2.58	2.16	2.54	2.68	2.11
Quick Ratio	1.02	1.02	0.92	0.94	0.77	0.81
Current Ratio	1.70	1.70	1.59	1.57	1.35	1.55
Return on Equity (ROE)	8.87%	8.87%	12.10%	15.64%	3.85%	28.12%
Return on Assets (ROA)	1.94%	1.94%	1.28%	2.03%	1.90%	7.20%
Return on Invested Capital (ROIC)	3.48%	3.39%	2.46%	3.83%	2.39%	12.17%
Return on Capital Employed (ROCE)	4.60%	4.60%	3.00%	4.70%	5.20%	15.90%
Earnings Yield	8.48%	8.67%	9.73%	8.93%	2.86%	14.55%
FCF Yield	20.51%	20.97%	0.47%	-0.46%	7.13%	-1.22%
Dividend Yield	6.43%	6.58%	5.76%	5.80%	2.66%	8.73%
Payout Ratio	75.87%	75.87%	66.71%	19.41%	326.40%	22.66%
Buyback Yield / Dilution	0.01%	0.01%	-0.02%	-0.17%	-1.31%	1.39%
Total Shareholder Return	6.48%	6.59%	5.73%	5.64%	1.35%	10.12%

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