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	Apr '26 Apr 23, 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	38,955	38,815	52,637	19,603	17,076	26,394
Market Cap Growth	-10.58%	-26.26%	168.52%	14.80%	-35.30%	27.06%
Enterprise Value	29,244	29,974	43,237	12,023	10,053	19,672
Last Close Price	139.50	139.00	182.91	66.39	55.58	80.56
PE Ratio	21.47	21.06	32.58	25.23	18.47	17.59
Forward PE	18.30	16.30	16.30	16.30	16.30	16.30
PS Ratio	1.47	1.47	2.28	1.10	0.90	1.26
PB Ratio	2.24	2.23	3.05	1.32	1.16	1.66
P/TBV Ratio	2.63	2.62	3.60	1.57	1.39	2.19
P/FCF Ratio	38.36	38.23	17.96	11.50	8.90	27.97
P/OCF Ratio	18.52	18.45	13.76	8.75	7.43	16.56
EV/Sales Ratio	1.11	1.13	1.88	0.67	0.53	0.94
EV/EBITDA Ratio	9.67	10.00	17.69	8.19	5.41	7.60
EV/EBIT Ratio	12.95	13.24	24.53	13.16	7.53	9.62
EV/FCF Ratio	28.80	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	-4.09	-4.09	-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	4.73%	4.75%	3.07%	3.96%	5.41%	5.69%
FCF Yield	2.61%	2.62%	5.57%	8.70%	11.23%	3.57%
Dividend Yield	3.62%	3.31%	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	-0.31%	-0.31%	0.24%	0.88%	-0.16%	-0.47%
Total Shareholder Return	3.17%	3.00%	2.43%	3.59%	3.26%	4.13%

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