Apogee Optocom 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	Mar '26 Mar 25, 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	5,584	3,770	3,300	2,857	2,295	3,004
Market Cap Growth	67.63%	14.24%	15.50%	24.50%	-23.59%	-32.45%
Enterprise Value	5,051	3,294	2,827	2,351	1,777	2,492
Last Close Price	145.00	97.90	85.14	73.09	56.75	71.71
PE Ratio	-	-	-	-	25.62	256.75
Forward PE	-	18.69	18.69	18.69	18.69	18.69
PS Ratio	11.46	7.74	10.01	7.88	3.68	5.79
PB Ratio	6.18	4.17	3.45	2.56	1.77	2.34
P/TBV Ratio	6.18	4.17	3.45	2.56	1.77	2.34
P/FCF Ratio	81.79	55.22	87.21	-	8.10	-
P/OCF Ratio	66.58	44.95	58.70	143.51	7.50	26.81
EV/Sales Ratio	10.37	6.76	8.57	6.48	2.85	4.80
EV/EBITDA Ratio	50.31	32.81	-	655.62	7.62	16.13
EV/EBIT Ratio	-	-	-	-	24.34	207.82
EV/FCF Ratio	73.99	48.25	74.70	-	6.27	-
Debt / Equity Ratio	0.04	0.04	0.04	0.04	0.04	0.02
Debt / EBITDA Ratio	0.32	0.32	-	2.99	0.23	0.14
Debt / FCF Ratio	0.47	0.47	0.89	-	0.20	-
Net Debt / Equity Ratio	-0.59	-0.59	-0.51	-0.42	-0.44	-0.33
Net Debt / EBITDA Ratio	-5.30	-5.30	14.72	-129.55	-2.46	-2.73
Net Debt / FCF Ratio	-7.80	-7.80	-12.81	23.21	-2.02	3.06
Asset Turnover	0.47	0.47	0.29	0.27	0.44	0.35
Inventory Turnover	4.05	4.05	3.17	2.83	3.26	2.66
Quick Ratio	6.20	6.20	7.01	6.13	6.42	5.89
Current Ratio	7.17	7.17	8.12	7.56	7.62	7.12
Return on Equity (ROE)	-3.22%	-3.22%	-13.31%	-8.56%	6.93%	0.88%
Return on Assets (ROA)	-1.47%	-1.47%	-9.28%	-6.82%	3.20%	0.51%
Return on Invested Capital (ROIC)	-6.20%	-5.80%	-30.53%	-21.43%	7.36%	1.39%
Return on Capital Employed (ROCE)	-2.70%	-2.70%	-17.60%	-12.90%	5.50%	0.90%
Earnings Yield	-0.54%	-0.80%	-4.18%	-3.62%	3.90%	0.39%
FCF Yield	1.22%	1.81%	1.15%	-0.70%	12.35%	-4.60%
Dividend Yield	0.33%	-	0.59%	0.68%	3.52%	2.79%
Payout Ratio	-	-	-	-	85.99%	822.72%
Buyback Yield / Dilution	0.17%	0.17%	-	0.07%	-0.07%	0.03%
Total Shareholder Return	0.51%	0.17%	0.59%	0.75%	3.45%	2.82%

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