BES Engineering 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 10, 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	25,405	16,304	20,361	12,462	13,870	15,309
Market Cap Growth	59.56%	-19.93%	63.39%	-10.15%	-9.40%	28.54%
Enterprise Value	48,609	35,073	33,117	19,860	22,431	23,081
Last Close Price	15.80	10.14	12.21	7.12	7.45	8.01
PE Ratio	40.85	22.73	32.59	15.17	5.18	24.73
Forward PE	-	71.08	71.08	71.08	71.08	71.08
PS Ratio	1.15	0.68	1.07	0.83	0.81	1.14
PB Ratio	1.14	0.71	0.87	0.55	0.61	0.75
P/TBV Ratio	1.15	0.74	0.91	0.55	0.61	0.75
P/FCF Ratio	-	-	-	-	103.58	31.28
P/OCF Ratio	-	-	-	-	70.40	27.98
EV/Sales Ratio	2.21	1.47	1.75	1.32	1.30	1.71
EV/EBITDA Ratio	46.81	33.30	32.67	23.80	-	50.14
EV/EBIT Ratio	58.13	36.82	35.55	26.36	-	61.54
EV/FCF Ratio	-12.65	-	-	-	167.51	47.16
Debt / Equity Ratio	1.12	1.02	0.78	0.52	0.52	0.48
Debt / EBITDA Ratio	23.61	20.97	16.55	12.93	-	18.34
Debt / FCF Ratio	-	-	-	-	88.69	20.20
Net Debt / Equity Ratio	1.03	0.79	0.55	0.30	0.25	0.34
Net Debt / EBITDA Ratio	23.44	17.39	12.59	8.21	-21.17	15.14
Net Debt / FCF Ratio	-5.99	-5.47	-2.04	-8.46	43.24	14.24
Asset Turnover	0.34	0.39	0.38	0.32	0.38	0.32
Inventory Turnover	0.69	0.87	0.88	0.85	1.14	0.89
Quick Ratio	0.58	0.68	0.86	0.90	0.97	0.89
Current Ratio	2.13	2.13	2.36	2.49	2.22	2.08
Return on Equity (ROE)	2.78%	3.13%	2.72%	3.53%	12.28%	2.96%
Return on Assets (ROA)	0.83%	0.98%	1.15%	1.01%	-0.50%	0.55%
Return on Invested Capital (ROIC)	1.57%	1.98%	2.27%	2.08%	-1.28%	1.03%
Return on Capital Employed (ROCE)	2.20%	2.40%	2.60%	2.50%	-1.20%	1.40%
Earnings Yield	2.45%	4.40%	3.07%	6.59%	19.30%	4.04%
FCF Yield	-15.12%	-20.54%	-30.64%	-6.50%	0.97%	3.20%
Dividend Yield	-	-	4.06%	7.04%	6.82%	2.77%
Payout Ratio	-	110.99%	128.90%	99.54%	13.33%	49.71%
Buyback Yield / Dilution	-0.01%	0.03%	0.09%	0.15%	-0.27%	-0.07%
Total Shareholder Return	-0.01%	0.03%	4.14%	7.19%	6.56%	2.70%

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