Episil-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 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	16,014	13,605	17,832	20,255	37,690	19,824
Market Cap Growth	30.13%	-23.71%	-11.97%	-46.26%	90.12%	36.83%
Enterprise Value	14,924	12,028	16,610	18,722	36,847	19,617
Last Close Price	55.50	46.40	60.37	66.47	124.28	65.99
PE Ratio	6452.08	51.42	108.70	29.73	99.05	771.57
PS Ratio	4.21	3.31	4.21	3.43	7.47	4.91
PB Ratio	3.28	2.69	3.64	3.82	8.18	4.90
P/TBV Ratio	3.31	2.72	3.68	3.86	8.27	4.97
P/FCF Ratio	-	-	-	29.58	72.81	48.16
P/OCF Ratio	32.13	16.90	32.21	17.46	54.43	39.95
EV/Sales Ratio	3.93	2.93	3.92	3.17	7.31	4.86
EV/EBITDA Ratio	41.91	24.42	24.73	15.23	39.96	41.91
EV/EBIT Ratio	-	164.86	90.78	23.86	79.39	1707.63
EV/FCF Ratio	-43.20	-	-	27.34	71.19	47.66
Debt / Equity Ratio	0.21	0.27	0.20	0.17	0.16	0.22
Debt / EBITDA Ratio	2.82	2.74	1.45	0.74	0.81	1.82
Debt / FCF Ratio	-	-	-	1.34	1.46	2.12
Net Debt / Equity Ratio	-0.22	-0.25	-0.26	-0.36	-0.26	-0.12
Net Debt / EBITDA Ratio	-3.18	-2.56	-1.92	-1.57	-1.30	-1.06
Net Debt / FCF Ratio	3.16	65.78	23.50	-2.81	-2.31	-1.21
Asset Turnover	0.52	0.58	0.59	0.83	0.80	0.67
Inventory Turnover	4.88	4.37	4.01	5.29	5.19	4.62
Quick Ratio	3.31	2.51	3.17	2.83	2.15	2.20
Current Ratio	4.10	3.14	4.13	3.55	2.76	3.00
Return on Equity (ROE)	0.05%	5.32%	3.22%	13.74%	8.79%	0.65%
Return on Assets (ROA)	-0.28%	0.64%	1.58%	6.87%	4.61%	0.12%
Return on Invested Capital (ROIC)	-0.88%	1.64%	4.18%	18.42%	10.55%	0.31%
Return on Capital Employed (ROCE)	-0.60%	1.20%	3.20%	12.60%	9.10%	0.20%
Earnings Yield	0.02%	1.94%	0.92%	3.36%	1.01%	0.13%
FCF Yield	-2.16%	-0.14%	-0.31%	3.38%	1.37%	2.08%
Dividend Yield	0.90%	1.08%	0.83%	3.01%	0.97%	0.38%
Payout Ratio	5812.69%	54.52%	351.79%	50.09%	18.40%	267.00%
Buyback Yield / Dilution	0.08%	-0.07%	0.75%	-3.37%	-1.84%	-0.73%
Total Shareholder Return	0.98%	1.01%	1.58%	-0.36%	-0.88%	-0.35%

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