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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 14, 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	61,478	39,334	41,811	9,076	5,354	8,275
Market Cap Growth	111.53%	-5.92%	360.67%	69.52%	-35.30%	-18.51%
Enterprise Value	61,287	39,941	41,764	9,726	5,771	8,685
Last Close Price	422.00	270.00	286.33	62.15	36.18	53.49
PE Ratio	125.66	53.90	75.14	-	27.91	22.30
Forward PE	35.25	19.64	19.64	19.64	19.64	19.64
PS Ratio	7.77	4.58	5.53	1.68	0.79	1.15
PB Ratio	7.88	5.03	6.00	1.52	0.86	1.37
P/TBV Ratio	11.82	7.79	9.45	2.41	1.36	2.05
P/FCF Ratio	-	-	32.29	108.39	7.73	-
P/OCF Ratio	42.43	25.77	22.83	13.05	3.31	6.61
EV/Sales Ratio	7.74	4.65	5.52	1.80	0.85	1.21
EV/EBITDA Ratio	29.89	16.82	21.16	9.55	4.14	5.03
EV/EBIT Ratio	50.63	24.93	35.43	51.47	9.02	7.80
EV/FCF Ratio	-199.30	-	32.25	116.16	8.33	-
Debt / Equity Ratio	0.15	0.18	0.07	0.05	0.10	0.08
Debt / EBITDA Ratio	0.58	0.59	0.23	0.27	0.41	0.28
Debt / FCF Ratio	-	-	0.37	3.37	0.86	-
Net Debt / Equity Ratio	-0.36	-0.28	-0.41	-0.29	-0.31	-0.26
Net Debt / EBITDA Ratio	-1.38	-0.92	-1.46	-1.67	-1.40	-0.91
Net Debt / FCF Ratio	9.03	7.54	-2.22	-20.33	-2.81	3.54
Asset Turnover	0.61	0.70	0.75	0.56	0.67	0.79
Inventory Turnover	6.45	7.18	10.47	10.13	10.97	13.68
Quick Ratio	1.57	1.56	1.76	1.79	1.52	1.46
Current Ratio	1.92	2.01	2.10	2.13	1.80	1.72
Return on Equity (ROE)	11.06%	16.68%	16.60%	2.16%	10.54%	13.32%
Return on Assets (ROA)	5.76%	8.20%	7.33%	1.23%	3.98%	7.63%
Return on Invested Capital (ROIC)	14.91%	24.43%	23.42%	2.18%	10.48%	19.86%
Return on Capital Employed (ROCE)	12.60%	16.90%	14.60%	2.70%	8.40%	15.40%
Earnings Yield	0.80%	1.85%	1.33%	-0.84%	3.58%	4.48%
FCF Yield	-0.50%	-0.74%	3.10%	0.92%	12.95%	-5.40%
Dividend Yield	0.23%	0.37%	0.18%	-	1.38%	3.36%
Payout Ratio	14.89%	9.98%	-	-	136.70%	54.97%
Buyback Yield / Dilution	0.29%	-0.13%	-0.22%	0.80%	-0.04%	-0.24%
Total Shareholder Return	0.50%	0.24%	-0.04%	0.80%	1.34%	3.13%

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