China Bills Finance 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	Mar '26 Mar 12, 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	22,897	22,696	20,212	20,279	19,473	23,099
Market Cap Growth	13.29%	12.29%	-0.33%	4.14%	-15.70%	15.44%
PE Ratio	12.75	12.64	14.71	15.74	18.72	12.43
PS Ratio	7.96	7.89	9.45	9.88	12.74	8.03
PB Ratio	0.82	0.82	0.80	0.81	0.89	0.90
P/FCF Ratio	-	-	-	-	5.86	-
P/OCF Ratio	-	-	-	-	5.86	-
Debt / Equity Ratio	8.42	8.42	8.93	7.83	8.35	7.85
Debt / FCF Ratio	-	-	-	-	55.23	-
Net Debt / Equity Ratio	-0.26	-0.26	-0.56	-0.25	-0.55	-0.69
Net Debt / FCF Ratio	0.89	0.89	8.87	1.05	-3.63	11.46
Quick Ratio	1.04	1.04	1.07	1.04	1.07	1.09
Current Ratio	1.04	1.04	1.07	1.04	1.07	1.09
Asset Turnover	0.01	0.01	0.01	0.01	0.01	0.01
Return on Equity (ROE)	6.77%	6.77%	5.48%	5.49%	4.38%	7.28%
Return on Assets (ROA)	0.69%	0.69%	0.58%	0.60%	0.48%	0.83%
Return on Invested Capital (ROIC)	0.70%	0.70%	0.56%	0.61%	0.43%	0.85%
Earnings Yield	7.84%	7.91%	6.80%	6.35%	5.34%	8.04%
FCF Yield	-36.26%	-36.58%	-7.90%	-29.54%	17.05%	-6.68%
Dividend Yield	5.28%	5.33%	5.46%	5.34%	3.93%	6.31%
Payout Ratio	58.32%	58.32%	71.33%	52.11%	116.19%	62.90%
Buyback Yield / Dilution	-0.06%	-0.06%	-0.03%	0.00%	0.06%	-0.01%
Total Shareholder Return	5.23%	5.27%	5.43%	5.34%	3.99%	6.30%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Financial Services template. Financial Sources.