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	Mar '26 Mar 19, 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	1,006,882	588,145	213,347	130,495	56,929	92,551
Market Cap Growth	385.30%	175.68%	63.49%	129.22%	-38.49%	77.07%
Enterprise Value	1,006,965	592,051	216,612	130,559	58,439	91,102
Last Close Price	2810.00	1645.00	610.00	368.72	161.92	248.02
PE Ratio	68.86	40.15	22.27	23.78	11.22	16.85
Forward PE	38.01	30.84	20.38	16.07	11.44	14.78
PS Ratio	10.68	6.24	3.31	3.16	1.47	2.40
PB Ratio	19.96	11.66	6.08	4.87	2.58	4.68
P/TBV Ratio	20.00	11.68	6.18	5.00	2.67	4.85
P/FCF Ratio	406.31	237.33	152.72	-	56.63	59.66
P/OCF Ratio	84.13	49.14	29.37	45.16	7.59	23.01
EV/Sales Ratio	10.68	6.28	3.37	3.16	1.51	2.37
EV/EBITDA Ratio	48.05	28.39	15.66	15.15	8.38	11.96
EV/EBIT Ratio	52.70	30.98	17.83	17.77	9.39	13.16
EV/FCF Ratio	406.34	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	1.45%	2.49%	4.49%	4.21%	8.91%	5.93%
FCF Yield	0.25%	0.42%	0.66%	-0.30%	1.77%	1.68%
Dividend Yield	0.59%	-	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	-1.73%	-2.32%	1.99%	1.43%	2.35%	4.13%

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