Cheer Time Enterprise 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	1,340	1,163	1,015	1,263	608	540
Market Cap Growth	20.52%	14.56%	-19.59%	107.74%	12.65%	-54.39%
Enterprise Value	1,361	1,187	1,034	1,282	661	620
Last Close Price	20.85	18.10	15.80	19.65	18.84	16.72
PE Ratio	-	133.18	-	-	-	-
PS Ratio	1.37	1.27	1.09	1.54	1.38	1.38
PB Ratio	2.27	1.86	1.64	1.97	2.13	1.54
P/TBV Ratio	2.46	2.01	1.79	2.16	2.10	1.60
P/FCF Ratio	207.83	19.82	-	31.47	-	-
P/OCF Ratio	74.65	17.13	-	20.80	-	-
EV/Sales Ratio	1.39	1.29	1.11	1.56	1.50	1.59
EV/EBITDA Ratio	230.60	91.21	-	-	-	-
EV/FCF Ratio	211.07	20.23	-	31.95	-	-
Debt / Equity Ratio	0.23	0.20	0.36	0.32	0.51	0.48
Debt / EBITDA Ratio	23.03	5.03	26.91	-	-	-
Debt / FCF Ratio	21.08	2.11	-	5.07	-	-
Net Debt / Equity Ratio	0.04	0.00	0.10	0.03	0.19	0.16
Net Debt / EBITDA Ratio	-3.83	0.17	-20.68	-0.95	-1.85	-0.43
Net Debt / FCF Ratio	3.24	0.04	-1.92	0.48	-5.72	-0.60
Asset Turnover	1.15	1.04	0.99	1.10	0.75	0.51
Inventory Turnover	4.94	4.62	5.22	8.62	12.83	9.18
Quick Ratio	1.63	1.83	1.43	1.50	1.28	1.16
Current Ratio	2.43	2.81	2.18	2.10	1.67	1.47
Return on Equity (ROE)	-5.61%	1.40%	-4.03%	-7.13%	-20.50%	-49.31%
Return on Assets (ROA)	-1.60%	-0.40%	-2.07%	-4.06%	-6.38%	-14.07%
Return on Invested Capital (ROIC)	-3.61%	-0.79%	-4.65%	-9.74%	-16.17%	-36.12%
Return on Capital Employed (ROCE)	-3.60%	-0.90%	-4.80%	-7.30%	-16.10%	-38.00%
Earnings Yield	-2.55%	0.75%	-2.48%	-3.01%	-9.11%	-39.37%
FCF Yield	0.48%	5.04%	-3.31%	3.18%	-1.51%	-17.33%
Buyback Yield / Dilution	-	-	-12.08%	-77.72%	-	0.00%

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