HORNG SHIUE HOLDING Co., Ltd. (TPE:2243)

HORNG SHIUE HOLDING Ratios and Metrics

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

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr 16, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Market Capitalization	1,637	794	1,172	1,283	752	838
Market Cap Growth	49.37%	-32.25%	-8.65%	70.75%	-10.31%	44.90%
Enterprise Value	1,989	1,283	1,743	1,929	1,788	2,389
Last Close Price	23.60	11.45	16.90	18.50	15.97	17.92
PE Ratio	19.35	9.39	70.06	-	-	-
PS Ratio	0.94	0.46	0.61	0.77	0.44	0.56
PB Ratio	2.03	0.98	1.58	1.89	1.53	1.71
P/TBV Ratio	2.04	0.99	1.59	1.91	1.55	1.73
P/FCF Ratio	33.50	16.25	3.65	317.52	19.32	3.11
P/OCF Ratio	14.51	7.04	3.56	31.37	16.26	2.64
EV/Sales Ratio	1.14	0.74	0.91	1.15	1.05	1.59
EV/EBITDA Ratio	9.93	7.19	15.40	-	16.53	27.49
EV/EBIT Ratio	19.22	12.40	52.20	-	120.82	-
EV/FCF Ratio	40.70	26.25	5.43	477.17	45.95	8.86
Debt / Equity Ratio	1.03	1.03	1.24	1.09	2.12	3.22
Debt / EBITDA Ratio	4.15	4.15	6.80	-	8.09	14.93
Debt / FCF Ratio	16.99	16.99	2.88	183.74	26.72	5.87
Net Debt / Equity Ratio	0.44	0.44	0.60	0.75	1.68	2.71
Net Debt / EBITDA Ratio	1.97	1.97	3.92	-19.22	7.62	15.31
Net Debt / FCF Ratio	7.20	7.20	1.38	126.31	21.18	4.94
Asset Turnover	0.53	0.53	0.60	0.51	0.46	0.38
Inventory Turnover	1.04	1.04	1.23	1.03	0.89	0.83
Quick Ratio	0.46	0.46	0.54	0.36	0.31	0.28
Current Ratio	1.15	1.15	1.20	1.09	1.02	0.93
Return on Equity (ROE)	10.91%	10.91%	2.35%	-24.68%	-5.83%	-15.25%
Return on Assets (ROA)	1.96%	1.96%	0.65%	-2.20%	0.25%	-0.16%
Return on Invested Capital (ROIC)	8.44%	8.39%	1.57%	-9.24%	0.94%	-0.51%
Return on Capital Employed (ROCE)	10.60%	10.60%	3.10%	-12.70%	1.70%	-0.90%
Earnings Yield	5.17%	10.65%	1.43%	-11.25%	-3.81%	-9.48%
FCF Yield	2.99%	6.15%	27.37%	0.32%	5.18%	32.17%
Buyback Yield / Dilution	-	-	-6.39%	-47.90%	-0.67%	-0.06%
Total Shareholder Return	-	-	-6.39%	-47.90%	-0.67%	-0.06%

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