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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 16, 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	17,666	20,566	23,385	25,467	18,559	65,261
Market Cap Growth	-16.12%	-12.05%	-8.18%	37.22%	-71.56%	-
Enterprise Value	6,094	9,264	12,096	20,307	12,519	64,628
Last Close Price	167.50	195.00	223.15	309.33	225.67	856.91
PE Ratio	26.19	29.69	101.68	503.35	16.01	58.63
Forward PE	21.22	25.12	41.48	55.58	30.54	-
PS Ratio	3.86	4.49	6.32	8.39	3.05	10.97
PB Ratio	1.25	1.46	1.73	3.12	2.11	22.49
P/TBV Ratio	1.26	1.46	1.73	3.14	2.12	22.75
P/FCF Ratio	18.97	22.09	18.97	405.87	18.20	68.78
P/OCF Ratio	18.18	21.16	18.34	274.67	17.35	65.59
EV/Sales Ratio	1.33	2.02	3.27	6.69	2.06	10.86
EV/EBITDA Ratio	7.81	12.05	51.67	310.50	8.95	44.59
EV/EBIT Ratio	9.13	13.87	89.98	-	9.54	47.40
EV/FCF Ratio	6.55	9.95	9.81	323.64	12.27	68.11
Debt / Equity Ratio	0.11	0.11	0.12	0.00	0.00	0.12
Debt / EBITDA Ratio	2.07	2.07	6.44	0.24	0.02	0.24
Debt / FCF Ratio	1.73	1.73	1.29	0.30	0.03	0.37
Net Debt / Equity Ratio	-0.82	-0.82	-0.79	-0.65	-0.69	-0.29
Net Debt / EBITDA Ratio	-15.05	-15.05	-45.52	-81.28	-4.33	-0.58
Net Debt / FCF Ratio	-12.43	-12.43	-8.64	-84.72	-5.93	-0.88
Asset Turnover	0.28	0.28	0.30	0.32	0.82	1.49
Inventory Turnover	3.76	3.76	2.64	1.42	2.26	3.03
Quick Ratio	13.13	13.13	16.44	8.08	5.52	1.47
Current Ratio	14.02	14.02	17.34	9.94	7.07	2.39
Return on Equity (ROE)	5.01%	5.01%	2.12%	0.60%	19.80%	47.68%
Return on Assets (ROA)	2.54%	2.54%	0.67%	-0.20%	11.09%	21.35%
Return on Invested Capital (ROIC)	22.12%	20.55%	3.91%	-0.78%	42.35%	61.22%
Return on Capital Employed (ROCE)	4.20%	4.20%	0.90%	-0.40%	14.80%	42.30%
Earnings Yield	3.92%	3.37%	0.98%	0.20%	6.25%	1.71%
FCF Yield	5.27%	4.53%	5.27%	0.25%	5.50%	1.45%
Dividend Yield	2.75%	2.36%	0.76%	0.81%	4.41%	0.87%
Payout Ratio	25.84%	25.84%	89.99%	1595.31%	50.64%	9.52%
Buyback Yield / Dilution	-16.59%	-16.59%	-14.81%	0.11%	-7.60%	-7.77%
Total Shareholder Return	-13.84%	-14.23%	-14.05%	0.92%	-3.18%	-6.89%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.