Lion Travel Service 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	16,370	11,520	13,052	8,412	6,404	5,250
Market Cap Growth	45.04%	-11.74%	55.17%	31.35%	21.98%	-11.77%
Enterprise Value	10,687	7,482	10,468	8,528	6,452	5,161
Last Close Price	175.50	117.71	126.85	94.87	76.34	66.81
PE Ratio	11.36	12.59	9.37	-	-	-
Forward PE	11.31	21.87	21.87	21.87	21.87	21.87
PS Ratio	0.56	0.41	0.60	2.55	3.63	0.80
PB Ratio	3.36	2.75	3.42	5.88	3.92	3.06
P/TBV Ratio	3.58	2.85	3.52	6.80	4.41	3.46
P/FCF Ratio	6.30	4.62	11.73	48.54	-	-
P/OCF Ratio	5.91	4.25	10.19	36.93	-	-
EV/Sales Ratio	0.37	0.26	0.48	2.58	3.66	0.79
EV/EBITDA Ratio	5.50	6.22	10.32	-	-	-
EV/EBIT Ratio	6.45	6.79	11.21	-	-	-
EV/FCF Ratio	4.11	3.00	9.40	49.21	-	-
Debt / Equity Ratio	0.20	0.22	0.29	1.60	1.52	1.79
Debt / EBITDA Ratio	0.50	0.67	0.96	-	-	-
Debt / FCF Ratio	0.37	0.36	0.99	13.25	-	-
Net Debt / Equity Ratio	-1.22	-1.03	-0.68	-0.46	-0.31	-0.04
Net Debt / EBITDA Ratio	-3.42	-3.58	-2.55	0.92	0.58	0.07
Net Debt / FCF Ratio	-2.29	-1.73	-2.32	-3.77	1.15	0.04
Asset Turnover	2.50	2.84	2.73	0.56	0.31	0.88
Inventory Turnover	202.03	243.57	169.98	30.76	20.82	85.31
Quick Ratio	1.12	1.08	0.95	0.96	1.77	1.93
Current Ratio	1.40	1.41	1.42	1.19	1.98	2.14
Return on Equity (ROE)	33.63%	23.11%	54.64%	-47.52%	-29.11%	-20.86%
Return on Assets (ROA)	8.67%	6.91%	7.36%	-8.38%	-10.50%	-8.08%
Return on Invested Capital (ROIC)	-	151.91%	87.52%	-82.86%	-69.03%	-74.97%
Return on Capital Employed (ROCE)	28.20%	22.00%	19.20%	-27.50%	-26.60%	-22.10%
Earnings Yield	8.88%	7.94%	10.67%	-8.13%	-7.34%	-7.87%
FCF Yield	15.88%	21.65%	8.53%	2.06%	-6.84%	-29.92%
Dividend Yield	4.27%	6.37%	6.31%	-	-	-
Payout Ratio	48.12%	81.54%	-	-	-	-
Buyback Yield / Dilution	-0.34%	-1.65%	-20.20%	-5.06%	-4.46%	0.30%
Total Shareholder Return	3.93%	4.73%	-13.89%	-5.06%	-4.46%	0.30%

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