The First Insurance Co., Ltd. (TPE:2852)

The First Insurance Ratios and Metrics

Market cap in millions TWD. Fiscal year is January - December.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb 10, 2026	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Market Capitalization	8,192	7,529	5,587	4,758	4,412	4,005
Market Cap Growth	10.79%	34.77%	17.41%	7.85%	10.15%	-8.59%
Enterprise Value	6,064	5,690	3,994	2,937	2,641	2,334
PE Ratio	9.56	8.34	8.78	8.52	7.98	26.20
PS Ratio	1.07	0.97	0.76	0.70	0.67	0.68
PB Ratio	0.92	0.87	0.69	0.63	0.61	0.59
P/FCF Ratio	8.81	6.03	19.65	98.64	289.66	17.49
P/OCF Ratio	8.78	5.98	18.81	74.59	102.30	15.93
EV/Sales Ratio	0.79	0.73	0.54	0.43	0.40	0.40
EV/EBITDA Ratio	5.45	5.28	5.13	4.76	3.78	8.66
EV/EBIT Ratio	5.59	5.42	5.33	5.00	3.93	9.48
EV/FCF Ratio	6.52	4.56	14.05	60.88	173.39	10.19
Debt / Equity Ratio	0	0	0	0.00	0.00	0.00
Debt / EBITDA Ratio	0.00	0.00	0.00	0.01	0.01	0.02
Debt / FCF Ratio	0.00	0.00	0.01	0.11	0.31	0.02
Net Debt / Equity Ratio	-0.24	-0.26	-0.17	-0.18	-0.23	-0.26
Net Debt / EBITDA Ratio	-1.91	-2.13	-1.78	-2.15	-2.38	-6.57
Net Debt / FCF Ratio	-2.29	-1.83	-4.86	-27.57	-109.02	-7.73
Quick Ratio	0.40	0.37	0.31	0.27	0.34	0.44
Current Ratio	0.48	0.49	0.41	0.35	0.44	0.56
Asset Turnover	0.38	0.40	0.40	0.40	0.40	0.37
Return on Equity (ROE)	9.74%	10.74%	8.11%	7.54%	7.88%	2.25%
Return on Assets (ROA)	3.35%	3.37%	2.54%	2.13%	2.55%	0.97%
Return on Invested Capital (ROIC)	10.18%	10.45%	8.05%	6.55%	8.20%	2.69%
Earnings Yield	10.45%	12.00%	11.39%	11.74%	12.54%	3.82%
FCF Yield	11.36%	16.59%	5.09%	1.01%	0.34%	5.72%
Dividend Yield	7.72%	9.07%	6.90%	5.39%	10.59%	3.46%
Payout Ratio	73.85%	37.67%	34.08%	65.21%	19.06%	189.11%
Buyback Yield / Dilution	0.01%	-0.00%	0.01%	-0.02%	-0.02%	0.04%
Total Shareholder Return	7.73%	9.07%	6.91%	5.38%	10.56%	3.51%

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Insurance template. Financial Sources.