Polaris Group 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	Jan '26 Jan 30, 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	23,885	34,064	56,206	65,793	52,973	11,197
Market Cap Growth	-32.19%	-39.40%	-14.57%	24.20%	373.09%	-8.78%
Enterprise Value	26,237	34,229	50,765	58,153	47,078	9,240
Last Close Price	31.00	45.65	75.54	88.63	73.65	17.14
PS Ratio	337.21	318.35	7513.14	10217.88	3521.89	1189.93
PB Ratio	5.70	5.03	7.33	7.59	7.34	3.89
P/TBV Ratio	6.29	5.77	8.44	7.59	7.34	3.89
EV/Sales Ratio	-	319.90	6785.82	9031.42	3130.00	981.93
Debt / Equity Ratio	0.85	0.29	0.16	0.04	0.06	0.11
Asset Turnover	0.01	0.01	0.00	0.00	0.00	0.00
Inventory Turnover	2.61	3.55	-	-	-	-
Quick Ratio	0.67	4.22	4.10	29.43	13.73	6.70
Current Ratio	1.30	7.09	5.32	30.06	14.54	6.76
Return on Equity (ROE)	-58.70%	-35.32%	-18.45%	-14.48%	-14.67%	-20.34%
Return on Assets (ROA)	-22.12%	-18.07%	-12.64%	-8.49%	-8.18%	-11.35%
Return on Capital Employed (ROCE)	-45.70%	-30.60%	-22.70%	-12.90%	-9.90%	-22.00%
Earnings Yield	-12.61%	-7.35%	-2.66%	-1.75%	-1.40%	-5.90%
FCF Yield	-14.08%	-10.83%	-2.83%	-1.67%	-1.40%	-5.69%
Buyback Yield / Dilution	-2.86%	-0.52%	-1.43%	-7.72%	-4.17%	-93.85%

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