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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 6, 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	9,813	9,916	10,049	10,975	12,630	11,871
Market Cap Growth	-0.73%	-1.32%	-8.43%	-13.11%	6.39%	-17.22%
Enterprise Value	16,605	16,489	16,792	17,765	19,387	19,239
Last Close Price	76.20	77.00	74.48	75.96	80.86	71.60
PE Ratio	18.19	18.32	11.43	14.87	14.46	11.02
Forward PE	-	20.22	20.22	20.22	20.22	20.22
PS Ratio	2.20	2.23	2.30	2.63	2.90	2.83
PB Ratio	1.14	1.16	1.18	1.33	1.53	1.45
P/FCF Ratio	14.39	14.54	11.81	10.52	12.47	12.98
P/OCF Ratio	7.46	7.54	7.77	7.95	9.84	9.94
EV/Sales Ratio	3.73	3.70	3.85	4.25	4.45	4.59
EV/EBITDA Ratio	10.15	10.15	9.79	9.98	10.24	9.84
EV/EBIT Ratio	14.47	13.92	13.13	13.17	13.36	12.85
EV/FCF Ratio	24.35	24.18	19.73	17.02	19.14	21.04
Debt / Equity Ratio	0.87	0.87	0.92	0.98	0.99	1.13
Debt / EBITDA Ratio	4.45	4.45	4.44	4.48	4.27	4.69
Debt / FCF Ratio	10.91	10.91	9.16	7.77	8.11	10.16
Net Debt / Equity Ratio	0.74	0.74	0.77	0.75	0.81	0.86
Net Debt / EBITDA Ratio	3.91	3.91	3.83	3.51	3.52	3.59
Net Debt / FCF Ratio	9.30	9.30	7.71	5.98	6.57	7.68
Asset Turnover	0.24	0.24	0.24	0.22	0.23	0.21
Inventory Turnover	21.25	21.25	34.13	40.55	39.68	38.23
Quick Ratio	0.68	0.68	0.63	0.97	0.97	1.05
Current Ratio	0.86	0.86	0.79	1.07	1.05	1.14
Return on Equity (ROE)	6.61%	6.61%	10.93%	9.18%	10.92%	14.21%
Return on Assets (ROA)	4.03%	4.03%	4.30%	4.50%	4.69%	4.66%
Return on Invested Capital (ROIC)	5.65%	5.58%	6.98%	7.00%	7.44%	7.79%
Return on Capital Employed (ROCE)	7.30%	7.30%	8.00%	8.20%	8.60%	8.60%
Earnings Yield	5.52%	5.46%	8.75%	6.73%	6.92%	9.08%
FCF Yield	6.95%	6.88%	8.47%	9.51%	8.02%	7.70%
Dividend Yield	4.19%	-	4.44%	5.57%	6.00%	6.04%
Payout Ratio	76.57%	76.57%	62.42%	86.46%	67.13%	30.67%
Buyback Yield / Dilution	0.41%	0.41%	1.54%	2.73%	0.36%	0.05%
Total Shareholder Return	4.61%	0.41%	5.99%	8.30%	6.36%	6.09%

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