AcBel Polytech 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 1, 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	37,665	36,210	25,980	35,435	15,710	18,908
Market Cap Growth	37.91%	39.38%	-26.68%	125.56%	-16.92%	26.42%
Enterprise Value	43,281	40,966	31,239	41,191	21,535	22,321
Last Close Price	44.00	42.30	29.74	39.83	27.45	32.61
PE Ratio	277.93	236.97	-	773.82	24.69	31.41
Forward PE	-	19.23	19.23	19.23	19.23	19.23
PS Ratio	1.19	1.14	0.82	1.27	0.63	0.86
PB Ratio	1.64	1.58	1.11	1.51	1.46	1.80
P/TBV Ratio	2.82	2.71	1.92	2.68	1.56	1.91
P/FCF Ratio	29.21	28.08	-	23.04	207.66	-
P/OCF Ratio	17.08	16.42	12.01	9.14	8.94	-
EV/Sales Ratio	1.36	1.29	0.99	1.48	0.87	1.02
EV/EBITDA Ratio	18.13	20.04	25.99	26.31	17.77	20.81
EV/EBIT Ratio	60.61	57.35	-	76.49	46.65	53.48
EV/FCF Ratio	33.57	31.77	-	26.79	284.66	-
Debt / Equity Ratio	0.62	0.62	0.55	0.56	1.23	0.94
Debt / EBITDA Ratio	5.90	5.90	8.36	7.04	9.40	8.14
Debt / FCF Ratio	10.93	10.93	-	8.53	174.36	-
Net Debt / Equity Ratio	0.23	0.23	0.21	0.25	0.44	0.38
Net Debt / EBITDA Ratio	2.60	2.60	4.12	3.72	3.91	3.74
Net Debt / FCF Ratio	4.12	4.12	-7.58	3.78	62.60	-0.84
Asset Turnover	0.61	0.61	0.63	0.68	0.77	0.76
Inventory Turnover	3.06	3.06	3.34	3.29	3.63	4.33
Quick Ratio	0.94	0.94	0.89	1.11	1.38	0.92
Current Ratio	1.38	1.38	1.48	1.67	1.94	1.34
Return on Equity (ROE)	0.61%	0.61%	-0.15%	0.22%	5.25%	6.33%
Return on Assets (ROA)	0.86%	0.86%	-0.15%	0.82%	0.89%	0.91%
Return on Invested Capital (ROIC)	1.29%	1.25%	0.09%	0.27%	2.52%	2.79%
Return on Capital Employed (ROCE)	2.30%	2.30%	-0.40%	1.60%	2.00%	2.50%
Earnings Yield	0.41%	0.42%	-0.12%	0.13%	4.05%	3.18%
FCF Yield	3.42%	3.56%	-2.51%	4.34%	0.48%	-25.10%
Dividend Yield	1.82%	1.89%	1.68%	1.26%	0.73%	3.07%
Payout Ratio	280.96%	280.96%	-	229.78%	81.18%	102.98%
Buyback Yield / Dilution	-10.27%	-10.27%	-13.35%	-19.35%	-22.16%	0.23%
Total Shareholder Return	-8.45%	-8.37%	-11.66%	-18.10%	-21.43%	3.30%

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