uPI Semiconductor 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	Feb '26 Feb 10, 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	19,406	23,385	25,467	18,559	65,261	-
Market Cap Growth	-22.36%	-8.18%	37.22%	-71.56%	-	-
Enterprise Value	8,103	12,096	20,307	12,519	64,628	-
Last Close Price	184.00	223.15	309.33	225.67	856.91	-
PE Ratio	43.76	101.68	503.35	16.01	58.63	-
Forward PE	23.71	41.48	55.58	30.54	-	-
PS Ratio	4.48	6.32	8.39	3.05	10.97	-
PB Ratio	1.41	1.73	3.12	2.11	22.49	-
P/TBV Ratio	1.41	1.73	3.14	2.12	22.75	-
P/FCF Ratio	19.79	18.97	405.87	18.20	68.78	-
P/OCF Ratio	18.90	18.34	274.67	17.35	65.59	-
EV/Sales Ratio	1.87	3.27	6.69	2.06	10.86	-
EV/EBITDA Ratio	13.24	51.67	310.50	8.95	44.59	-
EV/EBIT Ratio	16.26	89.98	-	9.54	47.40	-
EV/FCF Ratio	8.26	9.81	323.64	12.27	68.11	-
Debt / Equity Ratio	0.12	0.12	0.00	0.00	0.12	0.24
Debt / EBITDA Ratio	2.62	6.44	0.24	0.02	0.24	0.70
Debt / FCF Ratio	1.64	1.29	0.30	0.03	0.37	1.11
Net Debt / Equity Ratio	-0.82	-0.79	-0.65	-0.69	-0.29	-0.18
Net Debt / EBITDA Ratio	-18.85	-45.52	-81.28	-4.33	-0.58	-0.53
Net Debt / FCF Ratio	-11.52	-8.64	-84.72	-5.93	-0.88	-0.82
Asset Turnover	0.27	0.30	0.32	0.82	1.49	1.50
Inventory Turnover	3.70	2.71	1.42	2.26	3.03	3.33
Quick Ratio	12.77	16.44	8.08	5.52	1.47	1.39
Current Ratio	13.54	17.34	9.94	7.07	2.39	2.24
Return on Equity (ROE)	3.25%	2.12%	0.60%	19.80%	47.68%	28.40%
Return on Assets (ROA)	1.93%	0.67%	-0.20%	11.09%	21.35%	11.62%
Return on Invested Capital (ROIC)	16.87%	3.91%	-0.78%	42.35%	61.22%	33.50%
Return on Capital Employed (ROCE)	3.20%	0.90%	-0.40%	14.80%	42.30%	24.60%
Earnings Yield	2.29%	0.98%	0.20%	6.25%	1.71%	-
FCF Yield	5.05%	5.27%	0.25%	5.50%	1.45%	-
Dividend Yield	0.92%	0.76%	0.81%	4.41%	0.87%	-
Payout Ratio	40.25%	89.99%	1595.31%	50.64%	9.52%	-
Buyback Yield / Dilution	-21.06%	-14.81%	0.11%	-7.60%	-7.77%	-3.85%
Total Shareholder Return	-20.14%	-14.05%	0.92%	-3.18%	-6.89%	-3.85%

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