PharmaEssentia 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 4, 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	255,729	173,829	204,725	114,578	143,840	78,065
Market Cap Growth	8.51%	-15.09%	78.68%	-20.34%	84.26%	215.94%
Enterprise Value	233,892	153,140	184,915	94,836	140,322	77,603
Last Close Price	689.00	470.00	552.99	311.12	428.91	260.17
PE Ratio	50.70	34.45	69.04	-	-	-
Forward PE	31.92	25.16	41.36	31.89	69.03	-
PS Ratio	16.36	11.12	21.03	22.44	49.91	118.91
PB Ratio	8.00	5.44	7.45	4.78	11.85	18.37
P/TBV Ratio	8.06	5.48	7.53	4.84	12.08	19.50
P/FCF Ratio	75.96	51.64	121.51	-	-	-
P/OCF Ratio	48.45	32.94	80.38	-	-	-
EV/Sales Ratio	14.96	9.80	19.00	18.58	48.69	118.21
EV/EBITDA Ratio	44.34	28.75	100.14	-	-	-
EV/EBIT Ratio	47.50	31.07	106.51	-	-	-
EV/FCF Ratio	69.48	45.49	109.75	-	-	-
Debt / Equity Ratio	0.03	0.03	0.04	0.05	0.13	0.13
Debt / EBITDA Ratio	0.16	0.16	0.47	-	-	-
Debt / FCF Ratio	0.25	0.25	0.57	-	-	-
Net Debt / Equity Ratio	-0.68	-0.68	-0.73	-0.77	-0.72	-0.69
Net Debt / EBITDA Ratio	-4.11	-4.11	-10.88	10.12	4.57	1.08
Net Debt / FCF Ratio	-6.50	-6.50	-11.92	9.25	4.81	1.15
Asset Turnover	0.46	0.46	0.33	0.24	0.27	0.11
Inventory Turnover	1.30	1.30	0.86	0.48	0.83	0.60
Quick Ratio	5.85	5.85	9.34	9.86	4.37	2.80
Current Ratio	6.21	6.21	9.94	10.64	5.24	3.49
Return on Equity (ROE)	16.97%	16.97%	11.54%	-3.46%	-16.77%	-68.81%
Return on Assets (ROA)	9.00%	9.00%	3.72%	-5.61%	-11.77%	-30.08%
Return on Invested Capital (ROIC)	51.42%	56.35%	26.72%	-43.05%	-85.59%	-210.08%
Return on Capital Employed (ROCE)	15.10%	15.10%	6.10%	-7.60%	-15.90%	-59.00%
Earnings Yield	1.97%	2.90%	1.45%	-0.54%	-0.96%	-3.60%
FCF Yield	1.32%	1.94%	0.82%	-1.74%	-1.26%	-3.24%
Dividend Yield	0.16%	-	0.18%	-	-	-
Payout Ratio	7.26%	7.26%	-	-	-	-
Buyback Yield / Dilution	-0.14%	-0.14%	-3.59%	-13.47%	-9.24%	-7.39%
Total Shareholder Return	0.02%	-0.14%	-3.41%	-13.47%	-9.24%	-7.39%

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