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 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	10,631	10,249	10,407	9,738	10,680	13,232
Market Cap Growth	3.47%	-1.52%	6.87%	-8.82%	-19.29%	25.76%
Enterprise Value	28,974	28,942	30,629	27,508	27,544	29,707
Last Close Price	20.85	19.23	19.56	17.20	17.79	21.15
PE Ratio	163.69	30.90	40.39	22.87	13.64	16.72
Forward PE	-	11.99	11.99	11.99	11.99	11.99
PS Ratio	0.31	0.28	0.29	0.26	0.24	0.32
PB Ratio	1.35	1.34	1.53	1.38	1.53	1.95
P/TBV Ratio	2.53	2.21	2.56	2.21	2.47	3.23
P/FCF Ratio	5.15	4.96	5.97	-	9.93	2.94
P/OCF Ratio	4.26	4.30	4.90	-	7.20	2.69
EV/Sales Ratio	0.84	0.79	0.87	0.74	0.63	0.71
EV/EBITDA Ratio	12.32	23.69	28.28	33.33	20.23	17.17
EV/EBIT Ratio	179.14	46.34	65.14	139.61	36.26	25.86
EV/FCF Ratio	14.05	14.00	17.56	-	25.60	6.60
Debt / Equity Ratio	2.64	2.50	3.12	3.19	2.68	2.70
Debt / EBITDA Ratio	8.82	6.73	7.63	9.11	6.11	5.06
Debt / FCF Ratio	10.04	9.25	12.15	-	17.41	4.07
Net Debt / Equity Ratio	2.19	2.08	2.84	2.75	2.34	2.24
Net Debt / EBITDA Ratio	22.72	13.01	17.79	23.54	12.00	8.80
Net Debt / FCF Ratio	8.35	7.69	11.05	-31.14	15.18	3.38
Asset Turnover	0.92	1.01	0.94	0.97	1.15	1.14
Inventory Turnover	4.71	4.50	3.79	3.57	4.75	4.91
Quick Ratio	0.85	0.83	0.69	0.61	0.56	0.59
Current Ratio	1.26	1.30	1.20	1.19	1.10	1.05
Return on Equity (ROE)	-1.55%	2.46%	4.05%	6.43%	11.88%	12.21%
Return on Assets (ROA)	0.27%	1.07%	0.78%	0.32%	1.25%	1.96%
Return on Invested Capital (ROIC)	0.65%	1.42%	1.79%	0.79%	2.71%	4.18%
Return on Capital Employed (ROCE)	0.70%	2.80%	2.00%	0.80%	3.40%	5.20%
Earnings Yield	0.61%	3.24%	2.48%	4.37%	7.33%	5.98%
FCF Yield	19.40%	20.18%	16.76%	-6.41%	10.08%	34.02%
Dividend Yield	4.32%	4.68%	2.98%	7.44%	7.19%	5.06%
Payout Ratio	706.55%	89.64%	246.16%	148.95%	67.74%	44.45%
Buyback Yield / Dilution	-2.04%	-1.53%	0.03%	0.03%	-0.04%	1.43%
Total Shareholder Return	2.27%	3.15%	3.01%	7.47%	7.16%	6.49%

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