Jess-link Products 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 23, 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	22,891	16,970	17,886	10,267	4,883	5,048
Market Cap Growth	39.41%	-5.12%	74.20%	110.25%	-3.26%	13.60%
Enterprise Value	21,105	15,956	16,639	9,019	3,490	3,655
Last Close Price	187.50	139.00	140.05	78.60	35.70	33.85
PE Ratio	22.59	16.03	16.86	16.16	11.10	13.52
Forward PE	-	18.13	18.13	18.13	18.13	18.13
PS Ratio	3.02	2.24	2.64	2.07	1.13	1.31
PB Ratio	4.35	3.22	3.88	2.95	1.55	1.63
P/TBV Ratio	5.05	3.74	4.60	3.65	1.65	1.73
P/FCF Ratio	36.16	26.81	18.07	18.20	7.62	16.74
P/OCF Ratio	28.61	21.21	11.69	15.28	6.89	12.15
EV/Sales Ratio	2.78	2.11	2.46	1.82	0.80	0.95
EV/EBITDA Ratio	12.56	9.80	12.80	12.53	7.57	8.46
EV/EBIT Ratio	13.93	10.52	13.82	14.07	9.22	10.19
EV/FCF Ratio	33.34	25.21	16.81	15.99	5.44	12.12
Debt / Equity Ratio	0.21	0.21	0.23	0.06	0.02	0.03
Debt / EBITDA Ratio	0.66	0.66	0.77	0.27	0.11	0.22
Debt / FCF Ratio	1.75	1.75	1.05	0.37	0.09	0.35
Net Debt / Equity Ratio	-0.38	-0.38	-0.45	-0.43	-0.54	-0.46
Net Debt / EBITDA Ratio	-1.25	-1.25	-1.59	-2.08	-3.70	-3.28
Net Debt / FCF Ratio	-3.21	-3.21	-2.09	-2.65	-2.66	-4.70
Asset Turnover	0.93	0.93	1.03	1.00	0.96	0.84
Inventory Turnover	6.71	6.71	7.38	5.67	4.44	4.21
Quick Ratio	2.39	2.39	2.40	1.98	2.16	2.17
Current Ratio	2.78	2.78	2.75	2.36	2.68	2.84
Return on Equity (ROE)	22.86%	22.86%	28.17%	19.88%	14.23%	12.47%
Return on Assets (ROA)	11.58%	11.58%	11.51%	8.05%	5.22%	4.87%
Return on Invested Capital (ROIC)	36.27%	41.27%	42.89%	30.34%	19.70%	16.49%
Return on Capital Employed (ROCE)	23.70%	23.70%	21.10%	17.00%	11.70%	11.10%
Earnings Yield	4.63%	6.24%	5.93%	6.19%	9.01%	7.40%
FCF Yield	2.77%	3.73%	5.53%	5.49%	13.13%	5.98%
Dividend Yield	3.73%	5.04%	5.00%	5.34%	8.96%	8.86%
Payout Ratio	80.72%	80.72%	48.34%	61.48%	83.28%	94.80%
Buyback Yield / Dilution	-4.15%	-4.15%	-0.92%	0.21%	-0.47%	-0.01%
Total Shareholder Return	-0.39%	0.89%	4.08%	5.55%	8.50%	8.85%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.