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	Jul 17, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Market Capitalization	355,443	213,347	130,495	56,929	92,551	52,268
Market Cap Growth	36.43%	63.49%	129.22%	-38.49%	77.07%	19.33%
Enterprise Value	358,119	216,612	130,559	58,439	91,102	48,709
Last Close Price	1025.00	618.00	373.56	164.04	251.27	137.66
PE Ratio	32.70	22.27	23.78	11.22	16.85	14.17
Forward PE	22.67	20.38	16.07	11.44	14.78	12.92
PS Ratio	4.86	3.31	3.16	1.47	2.40	1.92
PB Ratio	10.68	6.08	4.87	2.58	4.68	3.12
P/TBV Ratio	10.87	6.18	5.00	2.67	4.85	3.25
P/FCF Ratio	716.49	152.72	-	56.63	59.66	22.55
P/OCF Ratio	46.70	29.37	45.16	7.59	23.01	14.86
EV/Sales Ratio	4.90	3.37	3.16	1.51	2.37	1.79
EV/EBITDA Ratio	22.40	15.66	15.15	8.38	11.96	9.21
EV/EBIT Ratio	25.30	17.83	17.77	9.39	13.16	10.40
EV/FCF Ratio	721.88	155.06	-	58.13	58.72	21.02
Debt / Equity Ratio	0.64	0.49	0.38	0.45	0.20	0.10
Debt / EBITDA Ratio	1.32	1.24	1.19	1.41	0.52	0.33
Debt / FCF Ratio	42.58	12.34	-	9.79	2.54	0.75
Asset Turnover	1.00	0.99	0.85	0.97	1.20	1.02
Inventory Turnover	6.08	5.96	5.78	5.97	6.20	6.10
Quick Ratio	1.22	1.37	1.17	1.41	1.38	1.64
Current Ratio	1.50	1.71	1.46	1.69	1.78	2.04
Return on Equity (ROE)	37.34%	30.92%	22.45%	24.26%	30.11%	24.39%
Return on Assets (ROA)	12.06%	11.73%	9.49%	9.73%	13.43%	10.93%
Return on Capital (ROIC)	18.94%	16.99%	13.31%	13.99%	20.51%	16.67%
Return on Capital Employed (ROCE)	30.00%	26.50%	24.20%	22.50%	31.40%	25.70%
Earnings Yield	3.11%	4.49%	4.21%	8.91%	5.93%	7.06%
FCF Yield	0.14%	0.66%	-0.30%	1.77%	1.68%	4.43%
Dividend Yield	0.98%	-	2.68%	5.18%	3.98%	5.08%
Payout Ratio	31.07%	35.91%	51.56%	65.70%	42.42%	52.00%
Buyback Yield / Dilution	-1.61%	-0.80%	-1.29%	-2.90%	0.09%	-0.03%
Total Shareholder Return	-0.63%	-0.80%	1.39%	2.28%	4.07%	5.05%

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