Test-Rite International 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	10,198	10,351	10,249	10,407	9,738	10,680
Market Cap Growth	-3.15%	1.00%	-1.52%	6.87%	-8.82%	-19.29%
Enterprise Value	29,498	28,693	28,942	30,629	27,508	27,544
Last Close Price	20.00	20.30	19.23	19.56	17.20	17.79
PE Ratio	86.96	89.85	30.90	40.39	22.87	13.64
Forward PE	-	11.99	11.99	11.99	11.99	11.99
PS Ratio	0.30	0.31	0.28	0.29	0.26	0.24
PB Ratio	1.16	1.18	1.34	1.53	1.38	1.53
P/TBV Ratio	2.69	2.74	2.21	2.56	2.21	2.47
P/FCF Ratio	6.61	6.71	4.96	5.97	-	9.93
P/OCF Ratio	5.27	5.34	4.30	4.90	-	7.20
EV/Sales Ratio	0.88	0.85	0.79	0.87	0.74	0.63
EV/EBITDA Ratio	12.35	12.06	23.69	28.28	33.33	20.23
EV/EBIT Ratio	170.18	176.17	46.34	65.14	139.61	36.26
EV/FCF Ratio	19.12	18.60	14.00	17.56	-	25.60
Debt / Equity Ratio	2.29	2.29	2.50	3.12	3.19	2.68
Debt / EBITDA Ratio	8.46	8.46	6.73	7.63	9.11	6.11
Debt / FCF Ratio	13.04	13.04	9.25	12.15	-	17.41
Net Debt / Equity Ratio	2.00	2.00	2.08	2.84	2.75	2.34
Net Debt / EBITDA Ratio	7.36	7.36	13.01	17.79	23.54	12.00
Net Debt / FCF Ratio	11.35	11.35	7.69	11.05	-31.14	15.18
Asset Turnover	0.90	0.90	1.01	0.94	0.97	1.15
Inventory Turnover	3.73	3.73	4.50	3.79	3.57	4.75
Quick Ratio	0.68	0.68	0.83	0.69	0.61	0.56
Current Ratio	1.24	1.24	1.30	1.20	1.19	1.10
Return on Equity (ROE)	-0.66%	-0.66%	2.46%	4.05%	6.43%	11.88%
Return on Assets (ROA)	0.27%	0.27%	1.07%	0.78%	0.32%	1.25%
Return on Invested Capital (ROIC)	-0.63%	-0.65%	1.42%	1.79%	0.79%	2.71%
Return on Capital Employed (ROCE)	0.70%	0.70%	2.80%	2.00%	0.80%	3.40%
Earnings Yield	1.13%	1.11%	3.24%	2.48%	4.37%	7.33%
FCF Yield	15.13%	14.90%	20.18%	16.76%	-6.41%	10.08%
Dividend Yield	4.50%	-	4.68%	2.98%	7.44%	7.19%
Payout Ratio	398.35%	398.35%	89.64%	246.16%	148.95%	67.74%
Buyback Yield / Dilution	0.50%	0.50%	-1.53%	0.03%	0.03%	-0.04%
Total Shareholder Return	5.00%	0.50%	3.15%	3.01%	7.47%	7.16%

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