Elite Material Co., Ltd. (TPE:2383)

Elite Material Ratios and Metrics

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

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Oct 2, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Market Capitalization	459,979	213,347	130,495	56,929	92,551	52,268
Market Cap Growth	172.17%	63.49%	129.22%	-38.49%	77.07%	19.33%
Enterprise Value	461,019	216,612	130,559	58,439	91,102	48,709
Last Close Price	1305.00	610.06	368.76	161.93	248.04	135.89
PE Ratio	38.45	22.27	23.78	11.22	16.85	14.17
Forward PE	25.70	20.38	16.07	11.44	14.78	12.92
PS Ratio	5.73	3.31	3.16	1.47	2.40	1.92
PB Ratio	12.64	6.08	4.87	2.58	4.68	3.12
P/TBV Ratio	12.82	6.18	5.00	2.67	4.85	3.25
P/FCF Ratio	-	152.72	-	56.63	59.66	22.55
P/OCF Ratio	67.72	29.37	45.16	7.59	23.01	14.86
EV/Sales Ratio	5.75	3.37	3.16	1.51	2.37	1.79
EV/EBITDA Ratio	26.03	15.66	15.15	8.38	11.96	9.21
EV/EBIT Ratio	29.04	17.83	17.77	9.39	13.16	10.40
EV/FCF Ratio	-267.92	155.06	-	58.13	58.72	21.02
Debt / Equity Ratio	0.51	0.49	0.38	0.45	0.20	0.10
Debt / EBITDA Ratio	1.05	1.24	1.19	1.41	0.52	0.33
Debt / FCF Ratio	-	12.34	-	9.79	2.54	0.75
Asset Turnover	1.05	0.99	0.85	0.97	1.20	1.02
Inventory Turnover	6.07	5.96	5.78	5.97	6.20	6.10
Quick Ratio	1.23	1.37	1.17	1.41	1.38	1.64
Current Ratio	1.51	1.71	1.46	1.69	1.78	2.04
Return on Equity (ROE)	37.22%	30.92%	22.45%	24.26%	30.11%	24.39%
Return on Assets (ROA)	12.99%	11.73%	9.49%	9.73%	13.43%	10.93%
Return on Capital (ROIC)	20.46%	16.99%	13.31%	13.99%	20.51%	16.67%
Return on Capital Employed (ROCE)	33.10%	26.50%	24.20%	22.50%	31.40%	25.70%
Earnings Yield	2.63%	4.49%	4.21%	8.91%	5.93%	7.06%
FCF Yield	-0.37%	0.66%	-0.30%	1.77%	1.68%	4.43%
Dividend Yield	1.30%	2.79%	2.71%	5.25%	4.03%	5.15%
Payout Ratio	48.84%	35.91%	51.56%	65.70%	42.42%	52.00%
Buyback Yield / Dilution	-2.37%	-0.80%	-1.29%	-2.90%	0.09%	-0.03%
Total Shareholder Return	-1.07%	1.99%	1.43%	2.35%	4.13%	5.12%

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