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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 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	11,265	23,962	34,064	56,206	65,793	52,973
Market Cap Growth	-66.03%	-29.66%	-39.40%	-14.57%	24.20%	373.09%
Enterprise Value	11,545	26,314	34,229	50,765	58,153	47,078
Last Close Price	13.10	31.10	45.65	75.54	88.63	73.65
PS Ratio	162.63	590.16	318.35	7513.14	10217.88	3521.89
PB Ratio	2.35	4.52	5.03	7.33	7.59	7.34
P/TBV Ratio	2.79	4.53	5.77	8.44	7.59	7.34
EV/Sales Ratio	166.69	648.10	319.90	6785.82	9031.42	3130.00
Debt / Equity Ratio	0.50	0.44	0.29	0.16	0.04	0.06
Net Debt / Equity Ratio	0.06	0.10	0.00	-0.35	-0.81	-0.77
Net Debt / EBITDA Ratio	-0.11	-0.19	0.00	1.54	6.69	9.29
Net Debt / FCF Ratio	-0.09	-0.16	0.00	1.70	6.37	7.47
Asset Turnover	0.01	0.01	0.01	0.00	0.00	0.00
Inventory Turnover	3.32	3.27	3.55	-	-	-
Quick Ratio	4.35	3.18	4.22	4.10	29.43	13.73
Current Ratio	4.80	5.15	7.09	5.32	30.06	14.54
Return on Equity (ROE)	-69.48%	-65.39%	-35.32%	-18.45%	-14.48%	-14.67%
Return on Assets (ROA)	-20.64%	-20.85%	-18.07%	-12.64%	-8.49%	-8.18%
Return on Capital Employed (ROCE)	-38.60%	-38.00%	-30.60%	-22.70%	-12.90%	-9.90%
Earnings Yield	-33.87%	-16.39%	-7.35%	-2.66%	-1.75%	-1.40%
FCF Yield	-27.13%	-13.30%	-10.83%	-2.83%	-1.67%	-1.40%
Buyback Yield / Dilution	-5.17%	-3.17%	-0.52%	-1.43%	-7.72%	-4.17%