Taiwan Optical Platform Ratios and Metrics

Market cap in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar '26 Mar 3, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Market Capitalization	9,916	10,049	10,975	12,630	11,871	14,340
Market Cap Growth	0.56%	-8.43%	-13.11%	6.39%	-17.22%	2.52%
Enterprise Value	16,489	16,792	17,765	19,387	19,239	23,028
Last Close Price	77.00	74.48	75.96	80.86	71.60	84.39
PE Ratio	13.92	11.43	14.87	14.46	11.02	13.45
Forward PE	-	20.22	20.22	20.22	20.22	20.22
PS Ratio	2.23	2.30	2.63	2.90	2.83	3.31
PB Ratio	1.16	1.18	1.33	1.53	1.45	2.02
P/FCF Ratio	12.25	11.81	10.52	12.47	12.98	8.19
P/OCF Ratio	8.56	7.77	7.95	9.84	9.94	7.17
EV/Sales Ratio	3.71	3.85	4.25	4.45	4.59	5.32
EV/EBITDA Ratio	10.01	9.79	9.98	10.24	9.84	11.41
EV/EBIT Ratio	14.27	13.13	13.17	13.36	12.85	15.77
EV/FCF Ratio	20.37	19.73	17.02	19.14	21.04	13.15
Debt / Equity Ratio	0.86	0.92	0.98	0.99	1.13	1.46
Debt / EBITDA Ratio	4.35	4.44	4.48	4.27	4.69	5.07
Debt / FCF Ratio	9.03	9.16	7.77	8.11	10.16	5.93
Net Debt / Equity Ratio	0.72	0.77	0.75	0.81	0.86	1.16
Net Debt / EBITDA Ratio	3.77	3.83	3.51	3.52	3.59	4.07
Net Debt / FCF Ratio	7.58	7.72	5.98	6.57	7.68	4.69
Asset Turnover	0.24	0.24	0.22	0.23	0.21	0.22
Inventory Turnover	18.02	34.13	40.55	39.68	38.23	30.33
Quick Ratio	0.70	0.63	0.97	0.97	1.05	1.00
Current Ratio	0.90	0.79	1.07	1.05	1.14	1.05
Return on Equity (ROE)	8.73%	10.93%	9.18%	10.92%	14.21%	15.64%
Return on Assets (ROA)	4.05%	4.30%	4.50%	4.69%	4.66%	4.55%
Return on Invested Capital (ROIC)	6.14%	6.97%	7.00%	7.44%	7.79%	7.72%
Return on Capital Employed (ROCE)	7.40%	8.00%	8.20%	8.60%	8.60%	8.20%
Earnings Yield	7.22%	8.75%	6.73%	6.92%	9.08%	7.44%
FCF Yield	8.17%	8.47%	9.51%	8.02%	7.70%	12.21%
Dividend Yield	4.03%	4.30%	5.57%	6.00%	6.04%	2.89%
Payout Ratio	57.91%	62.42%	86.46%	67.13%	30.67%	46.02%
Buyback Yield / Dilution	1.05%	1.08%	2.73%	0.36%	0.05%	0.21%
Total Shareholder Return	5.07%	5.38%	8.30%	6.36%	6.09%	3.10%

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.