Visual Photonics Epitaxy 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	Jan '26 Jan 30, 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	30,894	30,787	29,677	12,759	26,626	20,709
Market Cap Growth	0.35%	3.74%	132.61%	-52.08%	28.57%	-5.08%
Enterprise Value	30,644	30,343	29,946	12,837	26,352	20,694
Last Close Price	168.00	162.07	154.24	65.10	129.20	98.42
PE Ratio	63.86	45.88	65.92	23.42	31.14	38.89
Forward PE	32.27	17.50	17.50	17.50	17.50	17.50
PS Ratio	9.83	9.50	11.02	4.90	7.38	7.83
PB Ratio	9.95	9.25	9.67	4.14	8.12	7.14
P/TBV Ratio	9.98	9.27	9.69	4.15	8.14	7.15
P/FCF Ratio	74.79	29.54	59.23	56.55	37.44	27.39
P/OCF Ratio	51.60	28.35	51.87	19.83	22.59	24.33
EV/Sales Ratio	9.75	9.36	11.12	4.93	7.30	7.82
EV/EBITDA Ratio	35.13	30.18	36.40	15.64	19.86	21.27
EV/EBIT Ratio	52.62	42.07	55.24	22.13	24.94	30.10
EV/FCF Ratio	74.18	29.12	59.77	56.89	37.05	27.37
Debt / Equity Ratio	0.20	0.15	0.27	0.26	0.21	0.27
Debt / EBITDA Ratio	0.70	0.51	0.98	0.97	0.51	0.80
Debt / FCF Ratio	1.47	0.49	1.62	3.55	0.96	1.03
Asset Turnover	0.69	0.71	0.60	0.56	0.79	0.61
Inventory Turnover	3.05	3.49	3.20	3.36	5.30	4.36
Quick Ratio	1.67	2.08	1.81	1.43	1.31	1.51
Current Ratio	2.63	3.06	2.56	2.21	1.68	1.94
Return on Equity (ROE)	15.44%	20.97%	14.64%	17.13%	27.67%	18.58%
Return on Assets (ROA)	8.04%	9.84%	7.54%	7.83%	14.40%	9.93%
Return on Invested Capital (ROIC)	19.07%	20.69%	14.57%	16.10%	32.00%	20.78%
Return on Capital Employed (ROCE)	15.70%	18.80%	14.30%	15.80%	30.40%	20.80%
Earnings Yield	1.58%	2.18%	1.52%	4.27%	3.21%	2.57%
FCF Yield	1.34%	3.38%	1.69%	1.77%	2.67%	3.65%
Dividend Yield	1.92%	1.98%	1.43%	3.53%	3.10%	2.63%
Payout Ratio	121.52%	60.62%	94.46%	135.78%	56.01%	86.80%
Buyback Yield / Dilution	0.18%	-0.09%	0.36%	-0.08%	0.19%	-0.70%
Total Shareholder Return	2.10%	1.90%	1.79%	3.45%	3.28%	1.93%

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.