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	2015 - 2019
Period Ending	Dec '25 Dec 22, 2025	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	2015 - 2019
Market Capitalization	28,136	30,787	29,677	12,759	26,626	20,709	Upgrade
Market Cap Growth	-6.65%	3.74%	132.61%	-52.08%	28.57%	-5.08%	Upgrade
Enterprise Value	27,886	30,343	29,946	12,837	26,352	20,694	Upgrade
Last Close Price	153.00	162.07	154.24	65.10	129.20	98.42	Upgrade
PE Ratio	58.16	45.88	65.92	23.42	31.14	38.89	Upgrade
Forward PE	29.39	17.50	17.50	17.50	17.50	17.50	Upgrade
PS Ratio	8.95	9.50	11.02	4.90	7.38	7.83	Upgrade
PB Ratio	9.06	9.25	9.67	4.14	8.12	7.14	Upgrade
P/TBV Ratio	9.09	9.27	9.69	4.15	8.14	7.15	Upgrade
P/FCF Ratio	68.11	29.54	59.23	56.55	37.44	27.39	Upgrade
P/OCF Ratio	47.00	28.35	51.87	19.83	22.59	24.33	Upgrade
EV/Sales Ratio	8.87	9.36	11.12	4.93	7.30	7.82	Upgrade
EV/EBITDA Ratio	31.97	30.18	36.40	15.64	19.86	21.27	Upgrade
EV/EBIT Ratio	47.88	42.07	55.24	22.13	24.94	30.10	Upgrade
EV/FCF Ratio	67.51	29.12	59.77	56.89	37.05	27.37	Upgrade
Debt / Equity Ratio	0.20	0.15	0.27	0.26	0.21	0.27	Upgrade
Debt / EBITDA Ratio	0.70	0.51	0.98	0.97	0.51	0.80	Upgrade
Debt / FCF Ratio	1.47	0.49	1.62	3.55	0.96	1.03	Upgrade
Asset Turnover	0.69	0.71	0.60	0.56	0.79	0.61	Upgrade
Inventory Turnover	3.05	3.49	3.20	3.36	5.30	4.36	Upgrade
Quick Ratio	1.67	2.08	1.81	1.43	1.31	1.51	Upgrade
Current Ratio	2.63	3.06	2.56	2.21	1.68	1.94	Upgrade
Return on Equity (ROE)	15.44%	20.97%	14.64%	17.13%	27.67%	18.58%	Upgrade
Return on Assets (ROA)	8.04%	9.84%	7.54%	7.83%	14.40%	9.93%	Upgrade
Return on Capital (ROIC)	9.82%	11.67%	8.73%	9.25%	17.28%	11.63%	Upgrade
Return on Capital Employed (ROCE)	15.70%	18.80%	14.30%	15.80%	30.40%	20.80%	Upgrade
Earnings Yield	1.73%	2.18%	1.52%	4.27%	3.21%	2.57%	Upgrade
FCF Yield	1.47%	3.38%	1.69%	1.77%	2.67%	3.65%	Upgrade
Dividend Yield	2.19%	1.98%	1.43%	3.53%	3.10%	2.63%	Upgrade
Payout Ratio	121.52%	60.62%	94.46%	135.78%	56.01%	86.80%	Upgrade
Buyback Yield / Dilution	0.18%	-0.09%	0.36%	-0.08%	0.19%	-0.70%	Upgrade
Total Shareholder Return	2.58%	1.90%	1.79%	3.45%	3.28%	1.93%	Upgrade

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