Jinan Acetate Chemical 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	48,171	88,726	68,193	12,195	5,928	6,099
Market Cap Growth	-45.03%	30.11%	459.20%	105.72%	-2.80%	-2.23%
Enterprise Value	36,599	76,099	60,549	11,288	6,451	6,203
Last Close Price	48.70	86.99	65.25	12.42	6.84	6.62
PE Ratio	6.39	10.64	13.18	9.76	16.58	12.09
Forward PE	-	11.44	11.44	11.44	11.44	11.46
PS Ratio	3.21	5.65	6.19	2.86	2.18	2.59
PB Ratio	2.68	5.41	6.61	3.34	3.62	3.79
P/TBV Ratio	2.71	5.47	6.69	3.48	3.91	4.10
P/FCF Ratio	10.53	14.78	11.70	12.72	-	82.92
P/OCF Ratio	8.78	11.40	10.91	7.58	13.02	20.69
EV/Sales Ratio	2.44	4.84	5.49	2.64	2.38	2.64
EV/EBITDA Ratio	4.31	8.18	9.58	9.00	13.32	10.30
EV/EBIT Ratio	4.50	8.48	10.01	10.48	18.31	12.43
EV/FCF Ratio	8.00	12.67	10.39	11.77	-	84.34
Debt / Equity Ratio	0.04	-	-	0.14	0.89	0.65
Debt / EBITDA Ratio	0.09	-	-	0.40	2.98	1.73
Debt / FCF Ratio	0.16	-	-	0.53	-	14.20
Net Debt / Equity Ratio	-0.65	-0.88	-0.83	-0.41	0.39	0.13
Net Debt / EBITDA Ratio	-1.39	-1.55	-1.35	-1.19	1.33	0.35
Net Debt / FCF Ratio	-2.57	-2.40	-1.47	-1.56	-13.64	2.90
Asset Turnover	0.77	0.95	1.27	0.94	0.81	0.83
Inventory Turnover	4.54	6.94	7.35	5.16	5.41	6.40
Quick Ratio	6.74	3.39	5.38	1.36	0.99	1.70
Current Ratio	7.69	3.67	5.88	2.00	1.56	2.09
Return on Equity (ROE)	47.63%	62.77%	74.74%	48.18%	22.19%	34.19%
Return on Assets (ROA)	26.20%	34.02%	43.42%	14.88%	6.53%	10.96%
Return on Invested Capital (ROIC)	145.71%	396.85%	262.45%	43.78%	16.93%	28.19%
Return on Capital Employed (ROCE)	45.30%	54.70%	58.60%	29.00%	15.60%	22.80%
Earnings Yield	15.69%	9.40%	7.59%	10.25%	6.03%	8.27%
FCF Yield	9.50%	6.77%	8.55%	7.86%	-0.79%	1.21%
Dividend Yield	10.27%	5.47%	1.45%	5.31%	5.43%	5.50%
Payout Ratio	69.67%	6.70%	19.27%	25.13%	76.91%	47.10%
Buyback Yield / Dilution	-0.04%	-2.82%	-0.91%	-7.87%	-8.21%	-0.07%
Total Shareholder Return	10.23%	2.65%	0.54%	-2.56%	-2.78%	5.43%

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