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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb '26 Feb 25, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Market Capitalization	872,385	213,347	130,495	56,929	92,551	52,268
Market Cap Growth	311.57%	63.49%	129.22%	-38.49%	77.07%	19.33%
Enterprise Value	876,292	216,612	130,559	58,439	91,102	48,709
Last Close Price	2440.00	610.00	368.72	161.92	248.02	135.88
PE Ratio	64.68	22.27	23.78	11.22	16.85	14.17
Forward PE	44.46	20.38	16.07	11.44	14.78	12.92
PS Ratio	9.93	3.31	3.16	1.47	2.40	1.92
PB Ratio	19.66	6.08	4.87	2.58	4.68	3.12
P/TBV Ratio	19.89	6.18	5.00	2.67	4.85	3.25
P/FCF Ratio	-	152.72	-	56.63	59.66	22.55
P/OCF Ratio	102.35	29.37	45.16	7.59	23.01	14.86
EV/Sales Ratio	9.97	3.37	3.16	1.51	2.37	1.79
EV/EBITDA Ratio	44.91	15.66	15.15	8.38	11.96	9.21
EV/EBIT Ratio	49.51	17.83	17.77	9.39	13.16	10.40
EV/FCF Ratio	-1274.26	155.06	-	58.13	58.72	21.02
Debt / Equity Ratio	0.45	0.49	0.38	0.45	0.20	0.10
Debt / EBITDA Ratio	1.03	1.24	1.19	1.41	0.52	0.33
Debt / FCF Ratio	-	12.34	-	9.79	2.54	0.75
Net Debt / Equity Ratio	0.09	0.06	0.04	-0.03	-0.14	-0.24
Net Debt / EBITDA Ratio	0.20	0.16	0.12	-0.09	-0.35	-0.76
Net Debt / FCF Ratio	-5.71	1.61	-2.62	-0.60	-1.74	-1.73
Asset Turnover	1.05	0.99	0.85	0.97	1.20	1.02
Inventory Turnover	5.43	5.96	5.78	5.97	6.20	6.10
Quick Ratio	1.25	1.37	1.17	1.41	1.38	1.64
Current Ratio	1.60	1.71	1.46	1.69	1.78	2.04
Return on Equity (ROE)	35.44%	30.92%	22.45%	24.26%	30.11%	24.39%
Return on Assets (ROA)	13.22%	11.73%	9.49%	9.73%	13.43%	10.93%
Return on Invested Capital (ROIC)	31.74%	29.41%	22.04%	26.04%	36.94%	31.00%
Return on Capital Employed (ROCE)	32.10%	26.50%	24.20%	22.50%	31.40%	25.70%
Earnings Yield	1.55%	4.49%	4.21%	8.91%	5.93%	7.06%
FCF Yield	-0.08%	0.66%	-0.30%	1.77%	1.68%	4.43%
Dividend Yield	0.68%	2.72%	2.71%	5.25%	4.03%	5.15%
Payout Ratio	43.46%	35.91%	51.56%	65.70%	42.42%	52.00%
Buyback Yield / Dilution	-3.10%	-0.80%	-1.29%	-2.90%	0.09%	-0.03%
Total Shareholder Return	-2.38%	1.92%	1.43%	2.35%	4.13%	5.12%

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