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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 28, 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	1,894	794	1,172	1,283	752	838
Market Cap Growth	118.40%	-32.25%	-8.65%	70.75%	-10.31%	44.90%
Enterprise Value	2,265	1,283	1,743	1,929	1,788	2,389
Last Close Price	27.30	11.45	16.90	18.50	15.97	17.92
PE Ratio	11.00	9.39	70.06	-	-	-
PS Ratio	0.90	0.46	0.61	0.77	0.44	0.56
PB Ratio	2.13	0.98	1.58	1.89	1.53	1.71
P/TBV Ratio	2.15	0.99	1.59	1.91	1.55	1.73
P/FCF Ratio	98.28	16.25	3.65	317.52	19.32	3.11
P/OCF Ratio	21.92	7.04	3.56	31.37	16.26	2.64
EV/Sales Ratio	1.08	0.74	0.91	1.15	1.05	1.59
EV/EBITDA Ratio	7.97	7.19	15.40	-	16.53	27.49
EV/EBIT Ratio	12.17	12.40	52.20	-	120.82	-
EV/FCF Ratio	117.52	26.25	5.43	477.17	45.95	8.86
Debt / Equity Ratio	0.92	1.03	1.24	1.09	2.12	3.22
Debt / EBITDA Ratio	2.88	4.15	6.80	-	8.09	14.93
Debt / FCF Ratio	42.41	16.99	2.88	183.74	26.72	5.87
Net Debt / Equity Ratio	0.42	0.44	0.60	0.75	1.68	2.71
Net Debt / EBITDA Ratio	1.41	1.97	3.92	-19.22	7.62	15.31
Net Debt / FCF Ratio	19.24	7.20	1.38	126.31	21.18	4.94
Asset Turnover	0.64	0.53	0.60	0.51	0.46	0.38
Inventory Turnover	1.14	1.04	1.23	1.03	0.89	0.83
Quick Ratio	0.47	0.46	0.54	0.36	0.31	0.28
Current Ratio	1.25	1.15	1.20	1.09	1.02	0.93
Return on Equity (ROE)	21.55%	10.91%	2.35%	-24.68%	-5.83%	-15.25%
Return on Assets (ROA)	3.56%	1.96%	0.65%	-2.20%	0.25%	-0.16%
Return on Invested Capital (ROIC)	15.05%	8.39%	1.57%	-9.24%	0.94%	-0.51%
Return on Capital Employed (ROCE)	16.10%	10.60%	3.10%	-12.70%	1.70%	-0.90%
Earnings Yield	9.12%	10.65%	1.43%	-11.25%	-3.81%	-9.48%
FCF Yield	1.02%	6.15%	27.37%	0.32%	5.18%	32.17%
Buyback Yield / Dilution	-0.45%	-	-6.39%	-47.90%	-0.67%	-0.06%
Total Shareholder Return	-0.45%	-	-6.39%	-47.90%	-0.67%	-0.06%