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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 12, 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	36,441	38,815	52,637	19,603	17,076	26,394
Market Cap Growth	-33.08%	-26.26%	168.52%	14.80%	-35.30%	27.06%
Enterprise Value	26,731	29,974	43,237	12,023	10,053	19,672
Last Close Price	130.50	139.00	182.91	66.39	55.58	80.56
PE Ratio	20.08	21.06	32.58	25.23	18.47	17.59
PS Ratio	1.38	1.47	2.28	1.10	0.90	1.26
PB Ratio	2.09	2.23	3.05	1.32	1.16	1.66
P/TBV Ratio	2.46	2.62	3.60	1.57	1.39	2.19
P/FCF Ratio	35.89	38.23	17.96	11.50	8.90	27.97
P/OCF Ratio	17.32	18.45	13.76	8.75	7.43	16.56
EV/Sales Ratio	1.01	1.13	1.88	0.67	0.53	0.94
EV/EBITDA Ratio	8.83	9.89	17.69	8.19	5.41	7.60
EV/EBIT Ratio	11.83	13.24	24.53	13.16	7.53	9.62
EV/FCF Ratio	26.33	29.52	14.76	7.05	5.24	20.85
Debt / Equity Ratio	0.00	0.00	0.00	0.00	0.00	0.00
Debt / EBITDA Ratio	0.02	0.02	0.02	0.02	0.02	0.02
Debt / FCF Ratio	0.06	0.06	0.02	0.02	0.02	0.07
Net Debt / Equity Ratio	-0.70	-0.70	-0.77	-0.67	-0.63	-0.65
Net Debt / EBITDA Ratio	-4.04	-4.04	-5.42	-6.74	-5.01	-4.00
Net Debt / FCF Ratio	-12.06	-12.06	-4.52	-5.80	-4.86	-10.97
Asset Turnover	0.99	0.99	0.99	0.86	0.89	0.98
Inventory Turnover	4.80	4.80	5.87	4.75	4.24	5.18
Quick Ratio	1.85	1.85	2.24	2.47	2.47	2.34
Current Ratio	2.42	2.42	2.69	2.98	3.12	2.96
Return on Equity (ROE)	12.39%	12.39%	12.63%	7.37%	8.80%	12.15%
Return on Assets (ROA)	5.32%	5.32%	4.71%	2.76%	3.88%	5.97%
Return on Invested Capital (ROIC)	34.99%	39.16%	32.06%	14.60%	19.18%	35.29%
Return on Capital Employed (ROCE)	12.70%	12.70%	10.00%	6.00%	8.90%	12.60%
Earnings Yield	5.06%	4.75%	3.07%	3.96%	5.41%	5.69%
FCF Yield	2.79%	2.62%	5.57%	8.70%	11.23%	3.57%
Dividend Yield	3.07%	-	2.19%	2.71%	3.42%	4.59%
Payout Ratio	60.60%	60.60%	31.11%	68.29%	112.50%	18.73%
Buyback Yield / Dilution	-0.80%	-0.80%	0.24%	0.88%	-0.16%	-0.47%
Total Shareholder Return	2.29%	-0.80%	2.43%	3.59%	3.26%	4.13%

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