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 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	41,791	51,337	88,726	68,193	12,195	5,928
Market Cap Growth	-43.14%	-42.14%	30.11%	459.20%	105.72%	-2.80%
Enterprise Value	28,981	39,764	76,099	60,549	11,288	6,451
Last Close Price	42.25	51.90	86.99	65.25	12.42	6.84
PE Ratio	6.94	8.51	10.64	13.18	9.76	16.58
Forward PE	-	11.44	11.44	11.44	11.44	11.44
PS Ratio	3.16	3.88	5.65	6.19	2.86	2.18
PB Ratio	2.08	2.56	5.41	6.61	3.34	3.62
P/TBV Ratio	2.10	2.58	5.47	6.69	3.48	3.91
P/FCF Ratio	14.90	18.30	14.78	11.70	12.72	-
P/OCF Ratio	13.05	16.04	11.40	10.91	7.58	13.02
EV/Sales Ratio	2.19	3.01	4.84	5.49	2.64	2.38
EV/EBITDA Ratio	3.97	5.45	8.18	9.58	9.00	13.32
EV/EBIT Ratio	4.17	5.73	8.48	10.01	10.48	18.31
EV/FCF Ratio	10.33	14.17	12.67	10.39	11.77	-
Debt / Equity Ratio	-	-	-	-	0.14	0.89
Debt / EBITDA Ratio	-	-	-	-	0.40	2.98
Debt / FCF Ratio	-	-	-	-	0.53	-
Net Debt / Equity Ratio	-0.65	-0.65	-0.88	-0.83	-0.41	0.39
Net Debt / EBITDA Ratio	-1.78	-1.78	-1.55	-1.35	-1.19	1.33
Net Debt / FCF Ratio	-4.63	-4.63	-2.40	-1.47	-1.56	-13.64
Asset Turnover	0.62	0.62	0.95	1.27	0.94	0.81
Inventory Turnover	3.10	3.10	6.94	7.35	5.16	5.41
Quick Ratio	8.36	8.36	3.39	5.38	1.36	0.99
Current Ratio	9.92	9.92	3.67	5.88	2.00	1.56
Return on Equity (ROE)	33.18%	33.18%	62.77%	74.74%	48.18%	22.19%
Return on Assets (ROA)	20.27%	20.27%	34.02%	43.42%	14.88%	6.53%
Return on Invested Capital (ROIC)	85.87%	125.64%	396.85%	262.45%	43.78%	16.93%
Return on Capital Employed (ROCE)	34.60%	34.60%	54.70%	58.60%	29.00%	15.60%
Earnings Yield	14.43%	11.75%	9.40%	7.59%	10.25%	6.03%
FCF Yield	6.71%	5.46%	6.77%	8.55%	7.86%	-0.79%
Dividend Yield	7.38%	5.88%	5.47%	1.45%	5.31%	5.43%
Payout Ratio	78.04%	78.04%	6.70%	19.27%	25.13%	76.91%
Buyback Yield / Dilution	-0.12%	-0.12%	-2.82%	-0.91%	-7.87%	-8.21%
Total Shareholder Return	7.16%	5.76%	2.65%	0.54%	-2.56%	-2.78%

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