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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 1, 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	21,144	20,581	16,304	20,361	12,462	13,870
Market Cap Growth	15.58%	26.23%	-19.93%	63.39%	-10.15%	-9.40%
Enterprise Value	43,634	43,786	35,073	33,117	19,860	22,431
Last Close Price	13.15	12.80	10.14	12.21	7.12	7.45
PE Ratio	33.72	32.36	22.73	32.59	15.17	5.18
Forward PE	-	71.08	71.08	71.08	71.08	71.08
PS Ratio	1.02	0.99	0.68	1.07	0.83	0.81
PB Ratio	0.93	0.91	0.71	0.87	0.55	0.61
P/TBV Ratio	0.94	0.91	0.74	0.91	0.55	0.61
P/FCF Ratio	-	-	-	-	-	103.58
P/OCF Ratio	-	-	-	-	-	70.40
EV/Sales Ratio	2.11	2.11	1.47	1.75	1.32	1.30
EV/EBITDA Ratio	37.79	40.13	33.30	32.67	23.80	-
EV/EBIT Ratio	46.65	46.08	36.82	35.55	26.36	-
EV/FCF Ratio	-11.88	-	-	-	-	167.51
Debt / Equity Ratio	1.11	1.11	1.02	0.78	0.52	0.52
Debt / EBITDA Ratio	21.54	21.54	20.97	16.55	12.93	-
Debt / FCF Ratio	-	-	-	-	-	88.69
Net Debt / Equity Ratio	0.98	0.98	0.77	0.55	0.30	0.25
Net Debt / EBITDA Ratio	20.50	20.50	16.79	12.59	8.21	-21.17
Net Debt / FCF Ratio	-6.09	-6.09	-5.28	-2.04	-8.46	43.24
Asset Turnover	0.31	0.31	0.39	0.38	0.32	0.38
Inventory Turnover	0.61	0.61	0.87	0.88	0.85	1.14
Quick Ratio	0.57	0.57	0.70	0.86	0.90	0.97
Current Ratio	2.14	2.14	2.13	2.36	2.49	2.22
Return on Equity (ROE)	2.80%	2.80%	3.13%	2.72%	3.53%	12.28%
Return on Assets (ROA)	0.90%	0.90%	0.98%	1.15%	1.01%	-0.50%
Return on Invested Capital (ROIC)	1.72%	1.81%	2.00%	2.27%	2.08%	-1.28%
Return on Capital Employed (ROCE)	2.40%	2.40%	2.40%	2.60%	2.50%	-1.20%
Earnings Yield	3.01%	3.09%	4.40%	3.07%	6.59%	19.30%
FCF Yield	-17.37%	-17.84%	-20.54%	-30.64%	-6.50%	0.97%
Dividend Yield	-	-	-	4.06%	7.04%	6.82%
Payout Ratio	-	-	110.99%	128.90%	99.54%	13.33%
Buyback Yield / Dilution	-0.02%	-0.02%	0.03%	0.09%	0.15%	-0.27%
Total Shareholder Return	-0.02%	-0.02%	0.03%	4.14%	7.19%	6.56%

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