HORNG SHIUE HOLDING Ratios and Metrics

Market cap in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb '26 Feb 10, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Market Capitalization	822	1,172	1,283	752	838	578
Market Cap Growth	-30.70%	-8.65%	70.75%	-10.31%	44.90%	-8.77%
Enterprise Value	1,311	1,743	1,929	1,788	2,389	1,672
Last Close Price	11.85	16.90	18.50	15.97	17.92	12.35
PE Ratio	38.23	70.06	-	-	-	-
PS Ratio	0.46	0.61	0.77	0.44	0.56	0.76
PB Ratio	1.20	1.58	1.89	1.53	1.71	1.05
P/TBV Ratio	1.20	1.59	1.91	1.55	1.73	1.06
P/FCF Ratio	6.48	3.65	317.52	19.32	3.11	-
P/OCF Ratio	4.25	3.56	31.37	16.26	2.64	12.47
EV/Sales Ratio	0.74	0.91	1.15	1.05	1.59	2.21
EV/EBITDA Ratio	9.44	15.40	-	16.53	27.49	-
EV/EBIT Ratio	30.88	52.20	-	120.82	-	-
EV/FCF Ratio	10.33	5.43	477.17	45.95	8.86	-
Debt / Equity Ratio	1.17	1.24	1.09	2.12	3.22	3.15
Debt / EBITDA Ratio	5.77	6.80	-	8.09	14.93	-
Debt / FCF Ratio	6.31	2.88	183.74	26.72	5.87	-
Asset Turnover	0.54	0.60	0.51	0.46	0.38	0.21
Inventory Turnover	1.04	1.23	1.03	0.89	0.83	0.60
Quick Ratio	0.41	0.54	0.36	0.23	0.28	0.27
Current Ratio	1.09	1.20	1.09	1.02	0.93	0.91
Return on Equity (ROE)	3.14%	2.35%	-24.68%	-5.83%	-15.25%	-41.39%
Return on Assets (ROA)	0.81%	0.65%	-2.20%	0.25%	-0.16%	-6.24%
Return on Invested Capital (ROIC)	3.28%	1.57%	-9.24%	0.94%	-0.51%	-17.91%
Return on Capital Employed (ROCE)	5.10%	3.10%	-12.70%	1.70%	-0.90%	-29.50%
Earnings Yield	2.65%	1.43%	-11.25%	-3.81%	-9.48%	-49.26%
FCF Yield	15.44%	27.37%	0.32%	5.18%	32.17%	-6.96%
Buyback Yield / Dilution	0.01%	-6.39%	-47.90%	-0.67%	-0.06%	-1.32%
Total Shareholder Return	0.01%	-6.39%	-47.90%	-0.67%	-0.06%	-1.32%

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