Chia Chang 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	Apr '26 Apr 20, 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	5,517	5,567	5,887	6,193	5,033	7,161
Market Cap Growth	-8.61%	-5.44%	-4.94%	23.05%	-29.72%	32.54%
Enterprise Value	2,557	2,698	2,541	2,467	1,329	4,031
Last Close Price	38.75	39.10	39.22	39.18	29.90	39.39
PE Ratio	12.75	12.78	9.91	10.07	7.80	7.88
Forward PE	-	9.80	9.80	9.80	9.80	9.80
PS Ratio	0.91	0.91	1.04	1.02	0.64	0.82
PB Ratio	0.61	0.61	0.64	0.73	0.60	0.90
P/TBV Ratio	0.61	0.61	0.65	0.73	0.60	0.90
P/FCF Ratio	-	-	-	28.33	8.83	16.56
P/OCF Ratio	22.22	22.42	9.78	6.71	3.48	7.57
EV/Sales Ratio	0.42	0.44	0.45	0.41	0.17	0.46
EV/EBITDA Ratio	2.55	2.72	2.77	2.17	1.05	2.63
EV/EBIT Ratio	4.59	4.74	5.04	3.34	1.56	3.43
EV/FCF Ratio	-7.13	-	-	11.29	2.33	9.32
Debt / Equity Ratio	0.01	0.01	0.01	0.00	0.03	0.06
Debt / EBITDA Ratio	0.12	0.12	0.09	0.00	0.16	0.32
Debt / FCF Ratio	-	-	-	0.03	0.37	1.14
Net Debt / Equity Ratio	-0.33	-0.33	-0.39	-0.42	-0.47	-0.46
Net Debt / EBITDA Ratio	-2.99	-2.99	-3.93	-3.14	-3.12	-2.37
Net Debt / FCF Ratio	8.27	8.27	161.45	-16.34	-6.93	-8.41
Asset Turnover	0.52	0.52	0.51	0.57	0.71	0.81
Inventory Turnover	12.05	12.05	11.97	12.45	13.39	14.59
Quick Ratio	3.09	3.09	3.08	3.28	3.09	2.44
Current Ratio	3.48	3.48	3.44	3.69	3.43	2.77
Return on Equity (ROE)	4.78%	4.78%	6.71%	7.26%	7.89%	11.74%
Return on Assets (ROA)	3.01%	3.01%	2.81%	4.32%	4.82%	6.81%
Return on Invested Capital (ROIC)	6.85%	6.97%	7.60%	10.40%	11.57%	20.11%
Return on Capital Employed (ROCE)	5.80%	5.80%	5.10%	8.50%	9.90%	14.40%
Earnings Yield	7.90%	7.83%	10.09%	9.93%	12.81%	12.69%
FCF Yield	-6.50%	-6.44%	-0.38%	3.53%	11.32%	6.04%
Dividend Yield	5.21%	5.12%	5.10%	5.87%	8.36%	7.62%
Payout Ratio	65.36%	65.36%	55.13%	57.87%	66.23%	39.16%
Buyback Yield / Dilution	0.00%	0.00%	-0.01%	0.75%	-0.25%	-0.52%
Total Shareholder Return	5.20%	5.12%	5.09%	6.62%	8.12%	7.10%

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