FocalTech Systems 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	11,125	19,401	24,376	12,573	37,129	19,526
Market Cap Growth	-30.56%	-20.41%	93.88%	-66.14%	90.15%	184.42%
Enterprise Value	6,717	11,622	19,107	10,654	29,626	14,721
Last Close Price	51.10	86.72	108.34	56.07	137.22	73.44
PE Ratio	21.64	33.80	67.35	-	6.07	19.30
Forward PE	33.02	38.53	58.59	158.38	5.93	22.50
PS Ratio	0.83	1.33	1.80	0.97	1.69	1.42
PB Ratio	1.14	1.92	2.62	1.42	2.72	2.50
P/TBV Ratio	1.32	2.22	3.06	1.67	3.01	3.00
P/FCF Ratio	89.38	8.90	7.66	-	9.95	27.73
P/OCF Ratio	23.56	8.24	7.52	-	7.47	26.86
EV/Sales Ratio	0.50	0.80	1.41	0.82	1.35	1.07
EV/EBITDA Ratio	19.01	36.68	75.44	-	4.10	12.90
EV/EBIT Ratio	48.87	69.69	155.79	-	4.16	14.28
EV/FCF Ratio	53.97	5.33	6.00	-	7.94	20.91
Debt / Equity Ratio	0.02	0.10	0.20	0.46	0.08	0.07
Debt / EBITDA Ratio	0.49	3.02	7.18	-	0.15	0.46
Debt / FCF Ratio	1.38	0.44	0.57	-	0.29	0.74
Net Debt / Equity Ratio	-0.45	-0.84	-0.62	-0.24	-0.69	-0.62
Net Debt / EBITDA Ratio	-12.47	-26.94	-22.95	0.99	-1.30	-4.27
Net Debt / FCF Ratio	-35.41	-3.91	-1.83	0.54	-2.52	-6.92
Asset Turnover	0.79	0.78	0.69	0.56	1.17	1.15
Inventory Turnover	4.07	4.30	2.58	2.44	4.04	6.24
Quick Ratio	1.53	1.87	2.08	1.15	2.15	1.78
Current Ratio	2.27	2.36	2.73	2.09	2.83	2.27
Return on Equity (ROE)	5.25%	5.85%	3.89%	-17.15%	56.82%	12.66%
Return on Assets (ROA)	0.51%	0.56%	0.39%	-6.21%	23.66%	5.38%
Return on Invested Capital (ROIC)	2.89%	6.42%	1.99%	-41.94%	159.66%	29.15%
Return on Capital Employed (ROCE)	1.30%	1.30%	0.90%	-15.90%	37.70%	12.30%
Earnings Yield	4.62%	2.96%	1.49%	-15.21%	16.46%	5.18%
FCF Yield	1.12%	11.24%	13.05%	-31.47%	10.05%	3.61%
Dividend Yield	3.40%	2.00%	0.92%	0.89%	11.45%	4.52%
Payout Ratio	73.53%	37.83%	29.84%	-	11.45%	14.82%
Buyback Yield / Dilution	-0.23%	-1.22%	-5.31%	4.64%	-1.93%	-8.18%
Total Shareholder Return	3.17%	0.78%	-4.38%	5.53%	9.52%	-3.66%

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.