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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 14, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	65,926	27,860	30,787	29,677	12,759	26,626
Market Cap Growth	277.29%	-9.51%	3.74%	132.61%	-52.08%	28.57%
Enterprise Value	65,602	27,610	30,343	29,946	12,837	26,352
Last Close Price	358.50	151.50	162.07	154.24	65.10	129.20
PE Ratio	114.56	50.85	45.88	65.92	23.42	31.14
Forward PE	63.15	17.50	17.50	17.50	17.50	17.50
PS Ratio	18.59	8.24	9.50	11.02	4.90	7.38
PB Ratio	17.98	8.46	9.25	9.67	4.14	8.12
P/TBV Ratio	18.93	8.48	9.27	9.69	4.15	8.14
P/FCF Ratio	362.54	100.06	29.54	59.23	56.55	37.44
P/OCF Ratio	87.43	43.56	28.35	51.87	19.83	22.59
PEG Ratio	-	5.00	5.00	5.00	5.00	5.00
EV/Sales Ratio	18.50	8.17	9.36	11.12	4.93	7.30
EV/EBITDA Ratio	65.00	28.87	30.18	36.40	15.64	19.86
EV/EBIT Ratio	91.50	41.25	42.07	55.24	22.13	24.94
EV/FCF Ratio	360.76	99.16	29.12	59.77	56.89	37.05
Debt / Equity Ratio	0.26	0.18	0.15	0.27	0.26	0.21
Debt / EBITDA Ratio	0.95	0.63	0.51	0.98	0.97	0.51
Debt / FCF Ratio	5.26	2.18	0.49	1.62	3.55	0.96
Net Debt / Equity Ratio	-0.14	-0.10	-0.20	0.00	0.02	-0.16
Net Debt / EBITDA Ratio	-0.50	-0.35	-0.66	-0.02	0.06	-0.40
Net Debt / FCF Ratio	-2.75	-1.21	-0.64	-0.03	0.21	-0.74
Asset Turnover	0.71	0.73	0.71	0.60	0.56	0.79
Inventory Turnover	3.63	3.26	3.49	3.20	3.36	5.30
Quick Ratio	2.57	1.88	2.08	1.81	1.43	1.31
Current Ratio	3.59	2.96	3.06	2.56	2.21	1.68
Return on Equity (ROE)	16.38%	16.54%	20.97%	14.64%	17.13%	27.67%
Return on Assets (ROA)	8.91%	9.04%	9.84%	7.54%	7.83%	14.40%
Return on Invested Capital (ROIC)	19.20%	19.55%	20.69%	14.57%	16.10%	32.00%
Return on Capital Employed (ROCE)	15.50%	17.20%	18.80%	14.30%	15.80%	30.40%
Earnings Yield	0.89%	1.97%	2.18%	1.52%	4.27%	3.21%
FCF Yield	0.28%	1.00%	3.38%	1.69%	1.77%	2.67%
Dividend Yield	0.74%	1.75%	1.97%	1.43%	3.53%	3.10%
Payout Ratio	101.02%	107.99%	60.62%	94.46%	135.78%	56.01%
Buyback Yield / Dilution	-0.86%	0.15%	0.24%	0.36%	-0.08%	0.19%
Total Shareholder Return	-0.15%	1.90%	2.22%	1.79%	3.45%	3.28%

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