Asia Optical Co. 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	41,328	52,637	19,603	17,076	26,394	20,772
Market Cap Growth	-8.07%	168.52%	14.80%	-35.30%	27.06%	-31.57%
Enterprise Value	32,487	43,237	12,023	10,053	19,672	14,890
Last Close Price	148.00	182.91	66.39	55.58	80.56	62.68
PE Ratio	21.82	32.58	25.23	18.47	17.59	52.34
PS Ratio	1.60	2.28	1.10	0.90	1.26	1.32
PB Ratio	2.52	3.05	1.32	1.16	1.66	1.39
P/TBV Ratio	2.97	3.60	1.57	1.39	2.19	1.86
P/FCF Ratio	39.04	17.96	11.50	8.90	27.97	11.25
P/OCF Ratio	19.88	13.76	8.75	7.43	16.56	9.52
EV/Sales Ratio	1.26	1.88	0.67	0.53	0.94	0.95
EV/EBITDA Ratio	10.32	17.69	8.19	5.41	7.60	9.79
EV/EBIT Ratio	13.62	24.53	13.16	7.53	9.62	16.66
EV/FCF Ratio	30.69	14.76	7.05	5.24	20.85	8.07
Debt / Equity Ratio	0.00	0.00	0.00	0.00	0.00	0.00
Debt / EBITDA Ratio	0.01	0.02	0.02	0.02	0.02	0.02
Debt / FCF Ratio	0.03	0.02	0.02	0.02	0.07	0.02
Net Debt / Equity Ratio	-0.69	-0.77	-0.67	-0.63	-0.65	-0.67
Net Debt / EBITDA Ratio	-3.62	-5.42	-6.74	-5.01	-4.00	-6.64
Net Debt / FCF Ratio	-10.65	-4.52	-5.80	-4.86	-10.97	-5.47
Asset Turnover	1.00	0.99	0.86	0.89	0.98	0.79
Inventory Turnover	4.70	5.87	4.75	4.24	5.18	5.24
Quick Ratio	1.77	2.24	2.47	2.47	2.34	2.79
Current Ratio	2.32	2.69	2.98	3.12	2.96	3.33
Return on Equity (ROE)	13.91%	12.63%	7.37%	8.80%	12.15%	3.98%
Return on Assets (ROA)	5.79%	4.71%	2.76%	3.88%	5.97%	2.80%
Return on Invested Capital (ROIC)	41.68%	32.06%	14.60%	19.18%	35.29%	12.38%
Return on Capital Employed (ROCE)	14.20%	10.00%	6.00%	8.90%	12.60%	5.90%
Earnings Yield	4.63%	3.07%	3.96%	5.41%	5.69%	1.91%
FCF Yield	2.56%	5.57%	8.70%	11.23%	3.57%	8.89%
Dividend Yield	2.70%	2.19%	2.71%	3.42%	4.59%	1.59%
Payout Ratio	58.36%	31.11%	68.29%	112.50%	18.73%	141.65%
Buyback Yield / Dilution	0.46%	0.24%	0.88%	-0.16%	-0.47%	-0.03%
Total Shareholder Return	3.17%	2.43%	3.59%	3.26%	4.13%	1.56%

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