Largan Precision 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	283,869	330,960	357,027	383,054	272,275	328,999
Market Cap Growth	-21.23%	-7.30%	-6.79%	40.69%	-17.24%	-23.23%
Enterprise Value	150,507	209,405	248,027	272,070	166,186	228,330
Last Close Price	2140.00	2441.83	2528.77	2632.23	1809.99	2077.38
PE Ratio	13.61	15.56	13.78	21.40	12.03	17.62
Forward PE	13.03	14.48	15.46	20.67	15.56	17.58
PS Ratio	4.64	5.41	6.01	7.84	5.71	7.01
PB Ratio	1.49	1.73	1.93	2.31	1.76	2.32
P/TBV Ratio	1.51	1.76	1.95	2.32	1.76	2.32
P/FCF Ratio	20.66	24.09	17.46	38.45	7.57	21.98
P/OCF Ratio	10.88	12.69	11.31	21.05	6.16	15.76
PEG Ratio	16.45	15.07	1.48	-	-	-
EV/Sales Ratio	2.46	3.43	4.17	5.57	3.49	4.86
EV/EBITDA Ratio	4.84	6.75	8.27	11.81	6.55	8.23
EV/EBIT Ratio	6.39	8.89	10.32	15.28	8.15	9.86
EV/FCF Ratio	10.95	15.24	12.13	27.31	4.62	15.25
Debt / Equity Ratio	0.00	0.00	0.00	0	0.00	0.00
Debt / EBITDA Ratio	0.00	0.00	0.01	0.00	0.01	0.01
Debt / FCF Ratio	0.01	0.01	0.01	0.01	0.00	0.01
Net Debt / Equity Ratio	-0.71	-0.71	-0.69	-0.71	-0.74	-0.76
Net Debt / EBITDA Ratio	-4.37	-4.37	-4.26	-5.14	-4.53	-3.89
Net Debt / FCF Ratio	-9.85	-9.85	-6.25	-11.89	-3.20	-7.21
Asset Turnover	0.28	0.28	0.29	0.26	0.27	0.27
Inventory Turnover	4.87	4.87	5.47	5.12	3.96	3.87
Quick Ratio	4.94	4.94	4.56	4.39	4.21	3.62
Current Ratio	5.19	5.19	4.77	4.55	4.40	3.80
Return on Equity (ROE)	11.46%	11.46%	14.94%	11.17%	15.24%	13.22%
Return on Assets (ROA)	6.73%	6.73%	7.30%	5.86%	7.08%	8.36%
Return on Invested Capital (ROIC)	33.89%	34.65%	37.37%	33.05%	44.80%	52.04%
Return on Capital Employed (ROCE)	12.30%	12.30%	12.90%	10.80%	13.10%	16.30%
Earnings Yield	7.49%	6.43%	7.26%	4.67%	8.31%	5.67%
FCF Yield	4.84%	4.15%	5.73%	2.60%	13.20%	4.55%
Dividend Yield	3.74%	3.28%	3.86%	2.56%	4.72%	3.37%
Payout Ratio	53.64%	53.64%	41.72%	54.05%	64.69%	65.74%
Buyback Yield / Dilution	0.03%	0.03%	-0.28%	0.42%	0.17%	-0.15%
Total Shareholder Return	3.77%	3.30%	3.58%	2.99%	4.89%	3.22%

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