Elite Advanced Laser 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	Mar '26 Mar 12, 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	40,936	41,811	9,076	5,354	8,275	10,154
Market Cap Growth	-6.49%	360.67%	69.52%	-35.30%	-18.51%	3.26%
Enterprise Value	41,414	41,764	9,726	5,771	8,685	10,021
Last Close Price	281.00	286.33	62.15	36.18	53.49	63.92
PE Ratio	56.31	75.14	-	27.91	22.30	42.15
Forward PE	26.37	19.64	19.64	19.64	19.64	22.27
PS Ratio	4.77	5.53	1.68	0.79	1.15	1.64
PB Ratio	5.23	6.00	1.52	0.86	1.37	1.75
P/TBV Ratio	8.11	9.45	2.41	1.36	2.05	2.63
P/FCF Ratio	-	32.29	108.39	7.73	-	27.45
P/OCF Ratio	26.82	22.83	13.05	3.31	6.61	8.63
EV/Sales Ratio	4.82	5.52	1.80	0.85	1.21	1.61
EV/EBITDA Ratio	17.02	21.16	9.55	4.14	5.03	6.97
EV/EBIT Ratio	25.69	35.43	51.47	9.02	7.80	11.28
EV/FCF Ratio	-142.59	32.25	116.16	8.33	-	27.09
Debt / Equity Ratio	0.19	0.07	0.05	0.10	0.08	0.03
Debt / EBITDA Ratio	0.53	0.23	0.27	0.41	0.28	0.12
Debt / FCF Ratio	6.84	0.37	3.37	0.86	-	0.48
Net Debt / Equity Ratio	-0.27	-0.41	-0.29	-0.31	-0.26	-0.36
Net Debt / EBITDA Ratio	-0.77	-1.46	-1.67	-1.40	-0.91	-1.47
Net Debt / FCF Ratio	-9.82	-2.22	-20.33	-2.81	3.54	-5.73
Asset Turnover	0.80	0.75	0.56	0.67	0.79	0.77
Inventory Turnover	7.35	10.47	10.13	10.97	13.68	15.32
Quick Ratio	1.38	1.76	1.79	1.52	1.46	1.91
Current Ratio	1.89	2.10	2.13	1.80	1.72	2.16
Return on Equity (ROE)	20.41%	16.60%	2.16%	10.54%	13.32%	9.96%
Return on Assets (ROA)	9.93%	7.33%	1.23%	3.98%	7.63%	6.86%
Return on Invested Capital (ROIC)	28.25%	23.42%	2.18%	10.48%	19.86%	17.67%
Return on Capital Employed (ROCE)	20.40%	14.60%	2.70%	8.40%	15.40%	14.10%
Earnings Yield	1.78%	1.33%	-0.84%	3.58%	4.48%	2.37%
FCF Yield	-0.71%	3.10%	0.92%	12.95%	-5.40%	3.64%
Dividend Yield	0.18%	0.18%	-	1.38%	3.36%	2.19%
Payout Ratio	9.98%	-	-	136.70%	54.97%	60.48%
Buyback Yield / Dilution	-0.21%	-0.22%	0.80%	-0.04%	-0.24%	-0.03%
Total Shareholder Return	-0.03%	-0.04%	0.80%	1.34%	3.13%	2.16%

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