Chin-Poon Industrial 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 1, 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	20,551	12,203	15,423	19,994	11,428	14,588
Market Cap Growth	40.30%	-20.88%	-22.86%	74.96%	-21.66%	15.77%
Enterprise Value	15,789	7,528	9,325	13,902	7,419	11,426
Last Close Price	51.70	30.70	36.59	46.13	25.73	32.27
PE Ratio	32.52	19.24	13.62	26.20	23.01	43.19
Forward PE	31.91	10.71	13.47	22.57	16.43	41.75
PS Ratio	1.30	0.77	0.94	1.19	0.65	0.80
PB Ratio	1.19	0.71	0.90	1.24	0.72	0.96
P/TBV Ratio	1.19	0.71	0.90	1.24	0.72	0.96
P/FCF Ratio	25.85	15.35	13.52	9.48	6.87	-
P/OCF Ratio	12.31	7.31	8.52	8.35	5.43	-
EV/Sales Ratio	1.00	0.48	0.57	0.83	0.42	0.63
EV/EBITDA Ratio	12.34	6.09	5.02	7.65	5.52	13.24
EV/EBIT Ratio	32.90	15.68	9.07	16.90	27.21	-
EV/FCF Ratio	19.86	9.47	8.18	6.59	4.46	-
Debt / Equity Ratio	0.07	0.07	0.07	0.08	0.06	0.11
Debt / EBITDA Ratio	0.90	0.90	0.66	0.67	0.72	1.81
Debt / FCF Ratio	1.44	1.44	1.11	0.59	0.61	-
Net Debt / Equity Ratio	-0.28	-0.28	-0.36	-0.39	-0.31	-0.23
Net Debt / EBITDA Ratio	-3.85	-3.85	-3.34	-3.42	-3.67	-3.99
Net Debt / FCF Ratio	-5.99	-5.99	-5.45	-2.95	-2.97	4.17
Asset Turnover	0.66	0.66	0.71	0.74	0.77	0.80
Inventory Turnover	4.22	4.22	4.41	4.04	3.90	4.75
Quick Ratio	1.70	1.70	2.18	1.93	1.71	1.34
Current Ratio	2.36	2.36	2.82	2.51	2.45	2.04
Return on Equity (ROE)	3.68%	3.68%	6.79%	4.77%	3.19%	2.21%
Return on Assets (ROA)	1.26%	1.26%	2.77%	2.27%	0.74%	-0.51%
Return on Invested Capital (ROIC)	2.88%	2.96%	6.98%	5.24%	1.60%	-1.14%
Return on Capital Employed (ROCE)	2.60%	2.60%	5.60%	4.90%	1.60%	-1.10%
Earnings Yield	3.09%	5.20%	7.34%	3.82%	4.35%	2.31%
FCF Yield	3.87%	6.52%	7.40%	10.54%	14.57%	-5.66%
Dividend Yield	1.93%	3.26%	5.06%	2.71%	3.30%	1.55%
Payout Ratio	115.93%	115.93%	43.88%	44.28%	40.02%	58.84%
Buyback Yield / Dilution	0.05%	0.05%	-0.26%	0.01%	-0.08%	-0.02%
Total Shareholder Return	1.98%	3.31%	4.80%	2.72%	3.22%	1.53%

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