Elite Material 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 9, 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	1,225,458	588,145	213,347	130,495	56,929	92,551
Market Cap Growth	509.54%	175.68%	63.49%	129.22%	-38.49%	77.07%
Enterprise Value	1,225,540	592,051	216,612	130,559	58,439	91,102
Last Close Price	3420.00	1645.00	610.00	368.72	161.92	248.02
PE Ratio	83.81	40.15	22.27	23.78	11.22	16.85
Forward PE	45.74	30.84	20.38	16.07	11.44	14.78
PS Ratio	13.00	6.24	3.31	3.16	1.47	2.40
PB Ratio	24.30	11.66	6.08	4.87	2.58	4.68
P/TBV Ratio	24.34	11.68	6.18	5.00	2.67	4.85
P/FCF Ratio	494.51	237.33	152.72	-	56.63	59.66
P/OCF Ratio	102.40	49.14	29.37	45.16	7.59	23.01
EV/Sales Ratio	13.00	6.28	3.37	3.16	1.51	2.37
EV/EBITDA Ratio	58.48	28.39	15.66	15.15	8.38	11.96
EV/EBIT Ratio	64.14	30.98	17.83	17.77	9.39	13.16
EV/FCF Ratio	494.54	238.91	155.06	-	58.13	58.72
Debt / Equity Ratio	0.40	0.40	0.49	0.38	0.45	0.20
Debt / EBITDA Ratio	0.96	0.96	1.24	1.19	1.41	0.52
Debt / FCF Ratio	8.12	8.12	12.34	-	9.79	2.54
Net Debt / Equity Ratio	0.00	0.00	0.06	0.04	-0.03	-0.14
Net Debt / EBITDA Ratio	0.01	0.01	0.16	0.12	-0.09	-0.35
Net Debt / FCF Ratio	0.04	0.04	1.61	-2.62	-0.60	-1.74
Asset Turnover	1.02	1.02	0.99	0.85	0.97	1.20
Inventory Turnover	5.05	5.05	5.96	5.78	5.97	6.20
Quick Ratio	1.22	1.22	1.37	1.17	1.41	1.38
Current Ratio	1.60	1.60	1.71	1.46	1.69	1.78
Return on Equity (ROE)	34.24%	34.24%	30.92%	22.45%	24.26%	30.11%
Return on Assets (ROA)	12.98%	12.98%	11.73%	9.49%	9.73%	13.43%
Return on Invested Capital (ROIC)	30.00%	33.74%	29.41%	22.04%	26.04%	36.94%
Return on Capital Employed (ROCE)	31.00%	31.00%	26.50%	24.20%	22.50%	31.40%
Earnings Yield	1.20%	2.49%	4.49%	4.21%	8.91%	5.93%
FCF Yield	0.20%	0.42%	0.66%	-0.30%	1.77%	1.68%
Dividend Yield	0.48%	-	2.79%	2.71%	5.25%	4.03%
Payout Ratio	40.23%	40.23%	35.91%	51.56%	65.70%	42.42%
Buyback Yield / Dilution	-2.32%	-2.32%	-0.80%	-1.29%	-2.90%	0.09%
Total Shareholder Return	-1.83%	-2.32%	1.99%	1.43%	2.35%	4.13%

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